EIN: 231736989
UEI: RRXBL72U1M96
Audited by: Baker Tilly US, LLP
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 27, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 27, 2027 (150 days from today).
What is a management decision? →FAC accepted this audit on September 25, 2025 — management decision was due March 25, 2026.
As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.
Show full finding ▾Hide full finding ▴Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: N/A Context: The Organization does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: The Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.
Finding 2024-003 Condition: As part of our audit of the Federal Aviation Administration Program, it was noted that the Airport did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance Corrective Action Plan: Corrective Action Planned: Airport Finance department has adopted written policies and procedures to satisfy Uniform Guidance Name(s) of Contact Person(s) Responsible for Corrective Action: Director of Finance Anticipated Completion Date: August 1, 2025
FAC accepted this audit on June 6, 2024 — management decision was due December 6, 2024.
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
FAC accepted this audit on June 8, 2022 — management decision was due December 8, 2022.
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance") requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. AVP receives Federal funding from a single source. At the beginning of the audit, we requested a list of Federal expenditures to determine whether AVP had reached the threshold for requiring a Single Audit under the Uniform Guidance. The schedule provided to us was not accurate and excluded some Federal expenditures and included amounts expended in prior years. Internal controls over financial reporting do not include procedures for accurately tracking and reporting all Federal funds received and expended by AVP.
Show full finding ▾Hide full finding ▴Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance") requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. AVP receives Federal funding from a single source. At the beginning of the audit, we requested a list of Federal expenditures to determine whether AVP had reached the threshold for requiring a Single Audit under the Uniform Guidance. The schedule provided to us was not accurate and excluded some Federal expenditures and included amounts expended in prior years. Internal controls over financial reporting do not include procedures for accurately tracking and reporting all Federal funds received and expended by AVP.
We agree with the auditors' comments, and the following action will be taken to improve the situation. We have designated an individual to be a coordinator, Stephen Mykulen, P.E. whom is the airport Director of Engineering who will oversee the tracking and preparing of expenditures of Federal awards along with Tia Toney, Assistant Finance and Administration. In addition, we are retaining Rainey & Rainey to do quarterly reviews to ensure tracking is done properly.
2020-001
FAC accepted this audit on June 24, 2021 — management decision was due December 24, 2021.
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance") requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. AVP receives Federal funding from a single source. At the beginning of the audit, we requested a list of Federal expenditures to determine whether AVP had reached the threshold for requiring a Single Audit under the Uniform Guidance. The schedule provided to us was not accurate and excluded some Federal expenditures. Internal controls over financial reporting do not include procedures for accurately tracking and reporting all Federal funds received by AVP.
Show full finding ▾Hide full finding ▴Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance") requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. AVP receives Federal funding from a single source. At the beginning of the audit, we requested a list of Federal expenditures to determine whether AVP had reached the threshold for requiring a Single Audit under the Uniform Guidance. The schedule provided to us was not accurate and excluded some Federal expenditures. Internal controls over financial reporting do not include procedures for accurately tracking and reporting all Federal funds received by AVP.
We agree with the auditors' comments, and the following action will be taken to improve the situation. We have designated an individual to be a coordinator, Stephen Mykulen, P.E. whom is the airport Director of Engineering who will oversee the tracking and preparing the schedule of expenditures, of Federal awards along with Tia Toney, Assistant Finance and Administration.
Title 2 U.S. Code of Federal Regulations ("CFR") Part 200, Subpart E, states that costs charged to Federal funds must comply with any requirements or restrictions. AVP received duplicate reimbursements totaling $269,533 for payroll expenditures submitted twice for reimbursement under the CARES Act award. Lack of review procedures in internal controls over Federal awards prevented AVP from properly identifying errors in the documents submitted to the Federal Aviation Administration for reimbursement.
Show full finding ▾Hide full finding ▴Title 2 U.S. Code of Federal Regulations ("CFR") Part 200, Subpart E, states that costs charged to Federal funds must comply with any requirements or restrictions. AVP received duplicate reimbursements totaling $269,533 for payroll expenditures submitted twice for reimbursement under the CARES Act award. Lack of review procedures in internal controls over Federal awards prevented AVP from properly identifying errors in the documents submitted to the Federal Aviation Administration for reimbursement.
We agree with the auditors' finding the following action will be taken to improve the situation. We will have the finance department develop the policies and procedures regarding the CARES grant by the end of the third quarter of 2021. We will then consolidate these documents into one user file that will be available to staff members that are involved. Revisions to the users' file will be made as needed to ensure the user file is current at all times. The Assistant Finance and Administration employee will be responsible in developing the draws which will include a review and approval by either the Executive Director or Assistant Director for each draw on the Grant. The staff will be advised of all revisions. The duplicate reimbursements will be refunded to the grant by the end of June through the FAA Delphi System.
FAC accepted this audit on December 22, 2020 — management decision was due June 22, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on June 3, 2018 — management decision was due December 3, 2018.
FAC accepted this audit on June 15, 2017 — management decision was due December 15, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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