Finding 1160244 (2022-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-10-09

AI Summary

  • Core Issue: The Association failed to complete a compliance audit and submit required forms on time.
  • Impacted Requirements: This affects the Association's eligibility for federal funding under the Airport Improvement Program due to non-compliance with Uniform Guidance.
  • Recommended Follow-up: Ensure the Association conducts an audit and submits all necessary documentation within the specified deadlines to avoid future funding issues.

Finding Text

Finding 2022-001: Uniform Guidance Audit Requirement Federal Program Affected: Airport Improvement Program Grant (ALN #20.106) Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: The Association did not complete a compliance audit or submit the data collection form within nine months of year-end. Criteria and Effect: The Association expended more than $750,000 in federal funds during the year, and is subject to single audit or program specific audit under Uniform Guidance. The data collection form and audit package are due within 30 calendar days after the auditee receives the auditor’s report or nine months after the end of the audit period (whichever is earlier). This late filing could result in issues with future federal program funding. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Association receive an audit and submit necessary information within the guidelines noted above for future federal program funding. Response/Corrective Action Plan: The Association agrees with the above finding. See Corrective Action Plan.

Corrective Action Plan

Finding 2022-001: Uniform Guidance Audit Requirement Responsible Individuals: Jeannie Walters, Finance Officer Corrective Action Plan: The Association will work to complete future audits timely. Anticipated Completion Date: Future federal programs

Categories

Reporting

Other Findings in this Audit

  • 1160242 2022-001
    Material Weakness Repeat
  • 1160243 2022-001
    Material Weakness Repeat
  • 1160245 2022-002
    Material Weakness Repeat
  • 1160246 2022-002
    Material Weakness Repeat
  • 1160247 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $16,323