EIN: 351735401
UEI: PLYBCYBSMD49
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 2022. 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 September 13, 2022 (1442 days ago).
What is a management decision? →FINDING 2020-003 Subject: Airport Improvement Program - Special Tests and Provisions - Revenue Diversion Federal Agency: Department of Transportation Federal Programs: Airport Improvement Program, COVID-19 - Airport Improvement Program Assistance Listings Number: 20.106 Federal Award Numbers and Years (or Other Identifying Numbers): 3-18-0043-15, 3-18-0043-16, 3-18-0043-17 Compliance Requirement: Special Tests and Provisions - Revenue Diversion Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the Authority to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Revenue Diversion compliance requirement. The Authority had not designed or implemented a system of internal controls to ensure that all airport-generated revenue was accounted for and expended for permitted purposes. Receipts One employee was responsible for the issuance of manual receipts, preparation of daily deposits, and recording of receipts to the financial accounting system without oversight or review. Vendor Electronic Funds Transfers (EFT) The Electronic Funds Transfers (EFT) for payroll withholdings were paid without oversight or review. Payroll One employee maintained the time records and another employee prepared the payroll disbursements from the time records. There was no evidence of oversight or review of the time records or the payroll disbursements. The lack of internal controls was a systemic issue throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause Management had not established a system of internal controls to ensure compliance with the grant agreement and the Special Tests and Provisions - Revenue Diversion compliance requirement. Effect The failure to establish an effective internal control system placed the Authority at risk of noncompliance with the grant agreement and the Special Tests and Provisions - Revenue Diversion compliance requirement. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the Authority's management establish a system of internal controls, including segregation of duties, related to the grant agreement and the Special Tests and Provisions - Revenue Diversion compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2020-003 Subject: Airport Improvement Program - Special Tests and Provisions - Revenue Diversion Federal Agency: Department of Transportation Federal Programs: Airport Improvement Program, COVID-19 - Airport Improvement Program Assistance Listings Number: 20.106 Federal Award Numbers and Years (or Other Identifying Numbers): 3-18-0043-15, 3-18-0043-16, 3-18-0043-17 Compliance Requirement: Special Tests and Provisions - Revenue Diversion Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the Authority to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Revenue Diversion compliance requirement. The Authority had not designed or implemented a system of internal controls to ensure that all airport-generated revenue was accounted for and expended for permitted purposes. Receipts One employee was responsible for the issuance of manual receipts, preparation of daily deposits, and recording of receipts to the financial accounting system without oversight or review. Vendor Electronic Funds Transfers (EFT) The Electronic Funds Transfers (EFT) for payroll withholdings were paid without oversight or review. Payroll One employee maintained the time records and another employee prepared the payroll disbursements from the time records. There was no evidence of oversight or review of the time records or the payroll disbursements. The lack of internal controls was a systemic issue throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause Management had not established a system of internal controls to ensure compliance with the grant agreement and the Special Tests and Provisions - Revenue Diversion compliance requirement. Effect The failure to establish an effective internal control system placed the Authority at risk of noncompliance with the grant agreement and the Special Tests and Provisions - Revenue Diversion compliance requirement. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the Authority's management establish a system of internal controls, including segregation of duties, related to the grant agreement and the Special Tests and Provisions - Revenue Diversion compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Contact Person Responsible for Corrective Action: Tammy Bailey, Treasurer Contact Phone Number: 219-508-0000 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: Receipts: After receipts are entered into the Financial System, the receipts will be reviewed by another knowledgeable person and signed off. EFT: EFT receipts and disbursements will be documented with claims and approval will be made by a knowledgeable person and signed off. Payroll: Payroll will be sent to Board members and they will review and sign off. Anticipated completion: Already in process
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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