Audit 46232

FY End
2022-12-31
Total Expended
$1.17M
Findings
10
Programs
1
Year: 2022 Accepted: 2023-09-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
42859 2022-003 Significant Deficiency - L
42860 2022-003 Significant Deficiency - L
42861 2022-003 Significant Deficiency - L
42862 2022-003 Significant Deficiency - L
42863 2022-003 Significant Deficiency - L
619301 2022-003 Significant Deficiency - L
619302 2022-003 Significant Deficiency - L
619303 2022-003 Significant Deficiency - L
619304 2022-003 Significant Deficiency - L
619305 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $723,895 Yes 1

Contacts

Name Title Type
K4HKB8V49N16 Katie Hemmer Auditee
7012526466 Mindy Piatz, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the Schedule) arereported on the accrual basis of accounting. Such expenditures are recognized followingUniform Guidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule includes the federal award activity of Jamestown Regional Airport Authority underprograms of the federal government for the year ended December 31, 2022. The information inthis schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only aselected portion of the operations of the Jamestown Regional Airport Authority, it is not intendedto and does not present the financial position, changes in net position, or cash flows of theJamestown Regional Airport Authority.

Finding Details

2022-003 ? AL 20.106: Reporting ? Significant Deficiency Criteria SF-425, SF-271, and SF-127 reports are required to be submitted within 90 days of year end and to match supporting documentation from the accounting records. Condition SF-425, SF-271, and SF-127 reports were not submitted within 90 days of year end and SF-271 report did not match the supporting documentation from the accounting records. Cause The Airport did not ensure proper submittal of reports within the applicable time period. Effect Grant awards could potentially be inaccurately reported. Questioned Costs None Recommendation The airport should submit required reports accurately, and within the required time frame. Views of Responsible Officials and Planned Corrective Actions Repeat Finding This is a new finding in the current year.
2022-003 ? AL 20.106: Reporting ? Significant Deficiency Criteria SF-425, SF-271, and SF-127 reports are required to be submitted within 90 days of year end and to match supporting documentation from the accounting records. Condition SF-425, SF-271, and SF-127 reports were not submitted within 90 days of year end and SF-271 report did not match the supporting documentation from the accounting records. Cause The Airport did not ensure proper submittal of reports within the applicable time period. Effect Grant awards could potentially be inaccurately reported. Questioned Costs None Recommendation The airport should submit required reports accurately, and within the required time frame. Views of Responsible Officials and Planned Corrective Actions Repeat Finding This is a new finding in the current year.
2022-003 ? AL 20.106: Reporting ? Significant Deficiency Criteria SF-425, SF-271, and SF-127 reports are required to be submitted within 90 days of year end and to match supporting documentation from the accounting records. Condition SF-425, SF-271, and SF-127 reports were not submitted within 90 days of year end and SF-271 report did not match the supporting documentation from the accounting records. Cause The Airport did not ensure proper submittal of reports within the applicable time period. Effect Grant awards could potentially be inaccurately reported. Questioned Costs None Recommendation The airport should submit required reports accurately, and within the required time frame. Views of Responsible Officials and Planned Corrective Actions Repeat Finding This is a new finding in the current year.
2022-003 ? AL 20.106: Reporting ? Significant Deficiency Criteria SF-425, SF-271, and SF-127 reports are required to be submitted within 90 days of year end and to match supporting documentation from the accounting records. Condition SF-425, SF-271, and SF-127 reports were not submitted within 90 days of year end and SF-271 report did not match the supporting documentation from the accounting records. Cause The Airport did not ensure proper submittal of reports within the applicable time period. Effect Grant awards could potentially be inaccurately reported. Questioned Costs None Recommendation The airport should submit required reports accurately, and within the required time frame. Views of Responsible Officials and Planned Corrective Actions Repeat Finding This is a new finding in the current year.
2022-003 ? AL 20.106: Reporting ? Significant Deficiency Criteria SF-425, SF-271, and SF-127 reports are required to be submitted within 90 days of year end and to match supporting documentation from the accounting records. Condition SF-425, SF-271, and SF-127 reports were not submitted within 90 days of year end and SF-271 report did not match the supporting documentation from the accounting records. Cause The Airport did not ensure proper submittal of reports within the applicable time period. Effect Grant awards could potentially be inaccurately reported. Questioned Costs None Recommendation The airport should submit required reports accurately, and within the required time frame. Views of Responsible Officials and Planned Corrective Actions Repeat Finding This is a new finding in the current year.
2022-003 ? AL 20.106: Reporting ? Significant Deficiency Criteria SF-425, SF-271, and SF-127 reports are required to be submitted within 90 days of year end and to match supporting documentation from the accounting records. Condition SF-425, SF-271, and SF-127 reports were not submitted within 90 days of year end and SF-271 report did not match the supporting documentation from the accounting records. Cause The Airport did not ensure proper submittal of reports within the applicable time period. Effect Grant awards could potentially be inaccurately reported. Questioned Costs None Recommendation The airport should submit required reports accurately, and within the required time frame. Views of Responsible Officials and Planned Corrective Actions Repeat Finding This is a new finding in the current year.
2022-003 ? AL 20.106: Reporting ? Significant Deficiency Criteria SF-425, SF-271, and SF-127 reports are required to be submitted within 90 days of year end and to match supporting documentation from the accounting records. Condition SF-425, SF-271, and SF-127 reports were not submitted within 90 days of year end and SF-271 report did not match the supporting documentation from the accounting records. Cause The Airport did not ensure proper submittal of reports within the applicable time period. Effect Grant awards could potentially be inaccurately reported. Questioned Costs None Recommendation The airport should submit required reports accurately, and within the required time frame. Views of Responsible Officials and Planned Corrective Actions Repeat Finding This is a new finding in the current year.
2022-003 ? AL 20.106: Reporting ? Significant Deficiency Criteria SF-425, SF-271, and SF-127 reports are required to be submitted within 90 days of year end and to match supporting documentation from the accounting records. Condition SF-425, SF-271, and SF-127 reports were not submitted within 90 days of year end and SF-271 report did not match the supporting documentation from the accounting records. Cause The Airport did not ensure proper submittal of reports within the applicable time period. Effect Grant awards could potentially be inaccurately reported. Questioned Costs None Recommendation The airport should submit required reports accurately, and within the required time frame. Views of Responsible Officials and Planned Corrective Actions Repeat Finding This is a new finding in the current year.
2022-003 ? AL 20.106: Reporting ? Significant Deficiency Criteria SF-425, SF-271, and SF-127 reports are required to be submitted within 90 days of year end and to match supporting documentation from the accounting records. Condition SF-425, SF-271, and SF-127 reports were not submitted within 90 days of year end and SF-271 report did not match the supporting documentation from the accounting records. Cause The Airport did not ensure proper submittal of reports within the applicable time period. Effect Grant awards could potentially be inaccurately reported. Questioned Costs None Recommendation The airport should submit required reports accurately, and within the required time frame. Views of Responsible Officials and Planned Corrective Actions Repeat Finding This is a new finding in the current year.
2022-003 ? AL 20.106: Reporting ? Significant Deficiency Criteria SF-425, SF-271, and SF-127 reports are required to be submitted within 90 days of year end and to match supporting documentation from the accounting records. Condition SF-425, SF-271, and SF-127 reports were not submitted within 90 days of year end and SF-271 report did not match the supporting documentation from the accounting records. Cause The Airport did not ensure proper submittal of reports within the applicable time period. Effect Grant awards could potentially be inaccurately reported. Questioned Costs None Recommendation The airport should submit required reports accurately, and within the required time frame. Views of Responsible Officials and Planned Corrective Actions Repeat Finding This is a new finding in the current year.