EIN: 356000199
UEI: LR15P9W5BDK1
Audited by: Indiana State Board of Accounts
Oversight agency: 21 [Department of the Treasury]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2025. 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 March 26, 2026 (173 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 20, 2023 — management decision was due March 20, 2024.
FAC accepted this audit on August 11, 2022 — management decision was due February 11, 2023.
FINDING 2021-001 Subject: COVID-19 - Airport Improvement Program and COVID-19 - Airports Programs - Internal Controls Federal Agency: Department of Transportation Federal Program: COVID-19 - Airport Improvement Program and COVID-19 - Airports Programs Assistance Listings Number: 20.106 Federal Award Numbers and Years (or Other Identifying Numbers): 3-18-0002-019-2019, 3-18-0002-021-2020 Pass-Through Entity: Direct Grant Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the County to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. The Consultant solely performed all duties related to the compliance requirement without oversight or review by a second knowledgeable person. 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 control to ensure compliance with the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. Effect The failure to establish an effective internal control system could have enabled noncompliance to go undetected. Noncompliance with the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement could result in the loss of federal funds to the County. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the County's management establish a system of internal control related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements 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 2021-001 Subject: COVID-19 - Airport Improvement Program and COVID-19 - Airports Programs - Internal Controls Federal Agency: Department of Transportation Federal Program: COVID-19 - Airport Improvement Program and COVID-19 - Airports Programs Assistance Listings Number: 20.106 Federal Award Numbers and Years (or Other Identifying Numbers): 3-18-0002-019-2019, 3-18-0002-021-2020 Pass-Through Entity: Direct Grant Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the County to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. The Consultant solely performed all duties related to the compliance requirement without oversight or review by a second knowledgeable person. 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 control to ensure compliance with the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. Effect The failure to establish an effective internal control system could have enabled noncompliance to go undetected. Noncompliance with the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement could result in the loss of federal funds to the County. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the County's management establish a system of internal control related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2021-001 Contact Person Responsible for Corrective Action: Randy Strebig Contact Phone Number: (260) 424-5371 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The Tri-State Steuben County Board of Aviation Commissioners will redo and review related payrolls to ensure compliance with the requirements of the grant agreement. Going forward the airport will have an authorized representative sign and review future grant related wage rate requirements with our hired consultants. Anticipated Completion Date: July, 30 2022
FAC accepted this audit on September 26, 2021 — management decision was due March 26, 2022.
FAC accepted this audit on May 28, 2020 — management decision was due November 28, 2020.
FAC accepted this audit on August 20, 2019 — management decision was due February 20, 2020.
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2017-003
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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2016-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
GSA_MIGRATION
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GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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