EIN: 383156218
UEI: KGLHD13LSDK7
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 29, 2024. 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 August 29, 2024 (726 days ago).
What is a management decision? →The Authority did not review and approve invoices charged to the federal grants nor input the corresponding activity into the general ledger. Context: During our audit, we identified federal grant activity that was not posted to the general ledger. In speaking with management, the Authority does not receive the invoices that are being charged to the grant. Effect: Without receiving copies of the invoices, the Authority’s trial balance is not properly stated, nor are they reviewing and approving the expenditures to ensure they are in compliance with the federal grant. Cause: The contractor directly submits invoices to MDOT to process for payment. Recommendation: We recommend the Authority receive copies of the invoices being charged to the grant to review for compliance with the federal grant and to record the activity into their general ledger. Client Response: We are aware of this deficiency and alternate procedures will be implemented to assist with the federal grant administration.
Show full finding ▾Hide full finding ▴Federal Program: Airport Improvement Program ALN #: 20.106 Federal Agency: U.S. Department of Transportation Pass-through entity: Michigan Department of Transportation Pass-through number: B-26-0016-3021, B-26-0016-2920, C-26-0016-2822 Criteria: In order to comply with the Uniform Guidance requirements, the Authority must have oversite on expenditures charges to federal grants. Condition: The Authority did not review and approve invoices charged to the federal grants nor input the corresponding activity into the general ledger. Context: During our audit, we identified federal grant activity that was not posted to the general ledger. In speaking with management, the Authority does not receive the invoices that are being charged to the grant. Effect: Without receiving copies of the invoices, the Authority’s trial balance is not properly stated, nor are they reviewing and approving the expenditures to ensure they are in compliance with the federal grant. Cause: The contractor directly submits invoices to MDOT to process for payment. Recommendation: We recommend the Authority receive copies of the invoices being charged to the grant to review for compliance with the federal grant and to record the activity into their general ledger. Client Response: We are aware of this deficiency and alternate procedures will be implemented to assist with the federal grant administration.
Recommendation: The Authority should review all invoices being charges to the federal grant to ensure they are in compliance with grant agreements and to ensure the activity is being properly recorded in the general ledger. Action to be taken: The Authority concurs with the facts of this finding and will review and update standard operating procedures relating to the federal grants to avoid similar future occurrences.
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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