EIN: 352603186
UEI: ZMYGW3QGW8D9
Audited by: Schlenner Wenner & Co
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 24, 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 February 24, 2027 (170 days from today).
What is a management decision? →FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
FAC accepted this audit on September 12, 2023 — management decision was due March 12, 2024.
FAC accepted this audit on July 7, 2022 — management decision was due January 7, 2023.
FAC accepted this audit on July 11, 2021 — management decision was due January 11, 2022.
FAC accepted this audit on June 24, 2020 — management decision was due December 24, 2020.
The International Falls-Koochiching County Airport Commission (the Commission) does not have formally documented written controls to ensure compliance with the U.S. Office of Management and Budget?s (OMB) Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), in regards to allowable costs, procurement procedures, and conflicts of interest. Criteria: 2 CFR ? 200.302(b) requires the Commission to have written procedures for determining the allowability of costs in accordance with 2 CFR 200 Subpart E ? Cost Principles. Additionally, 2 CFR ? 318(a) and (c), requires the Commission to formally document procedures used for procurements made within federal programs, to demonstrate compliance with Uniform Guidance, which includes written standards of conduct that cover conflicts of interest and govern the performance of individuals engaged in procurement. Cause: The Commission?s policies and procedures had not been formally drafted and updated in written form. Effect: The failure to have written policies and procedures resulted in the Commission?s noncompliance with the requirements of the Uniform Guidance. Context: This is a general requirement that pertains to all federal grants. This was not identified via sampling procedures. Questioned Costs: None identified. Recommendation: We recommend the Commission review the Electronic Code of Federal Regulations, particularly the sections referenced above, to obtain a better understanding of the related requirements under Uniform Guidance. Based on this understanding, we recommend the Commission adopt written policies and procedures pertaining to determining the allowability of costs, procurement procedures, and conflicts of interest for all federal programs. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2019-001 Internal Controls Over Compliance With Allowable Costs, Procurement, and Conflicts of Interest Federal Program: This finding pertains to all Federal Programs Condition: The International Falls-Koochiching County Airport Commission (the Commission) does not have formally documented written controls to ensure compliance with the U.S. Office of Management and Budget?s (OMB) Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), in regards to allowable costs, procurement procedures, and conflicts of interest. Criteria: 2 CFR ? 200.302(b) requires the Commission to have written procedures for determining the allowability of costs in accordance with 2 CFR 200 Subpart E ? Cost Principles. Additionally, 2 CFR ? 318(a) and (c), requires the Commission to formally document procedures used for procurements made within federal programs, to demonstrate compliance with Uniform Guidance, which includes written standards of conduct that cover conflicts of interest and govern the performance of individuals engaged in procurement. Cause: The Commission?s policies and procedures had not been formally drafted and updated in written form. Effect: The failure to have written policies and procedures resulted in the Commission?s noncompliance with the requirements of the Uniform Guidance. Context: This is a general requirement that pertains to all federal grants. This was not identified via sampling procedures. Questioned Costs: None identified. Recommendation: We recommend the Commission review the Electronic Code of Federal Regulations, particularly the sections referenced above, to obtain a better understanding of the related requirements under Uniform Guidance. Based on this understanding, we recommend the Commission adopt written policies and procedures pertaining to determining the allowability of costs, procurement procedures, and conflicts of interest for all federal programs. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan
Finding 2019-001 Internal Controls Over Compliance With Allowable Costs, Procurement, and Conflicts of Interest 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding The Commission will adopt the referenced policies in order to comply with Uniform Guidance. 3. Official Responsible Kyra Hasbargen, Airport Commission Secretary, is the official responsible for ensuring corrective action. 4. Planned Completion Date December 31, 2020. 5. Plan to Monitor Completion The Board of Commissioners will be monitoring this Corrective Plan.
2018-001
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 8, 2018 — management decision was due January 8, 2019.
FAC accepted this audit on August 31, 2017 — management decision was due March 3, 2018.
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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