EIN: 386007757
UEI: NHNDJ5CBA9L7
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 20, 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 November 20, 2025, which was (274 days ago).
What is a management decision? →2024-002 - Variance in Annual Reporting Finding Type. Immaterial Noncompliance (Reporting) Program. Airport Improvement Program; Direct; ALN 20.106 Criteria. Airport Improvement Program grant recipients are required to file a FAA Form 5100-127, Operating and Financial Summary, which captures revenue and expenditures at the Airport, including revenue surplus. Condition. During our audit, we noted a variance between amounts reported in the Form 5100-127 and amounts recorded in the general ledger and audit report for the related fiscal year. The report was amended during the audit to reflect the correct amounts. Cause. This condition was the result management not appropriately reconciling the Form 5100-127 to the underlying accounting records. Effect. As a result of this condition, the Airport did not fully comply with the requirements of the grant award or the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding, inasmuch as the reporting was deemed to be inaccurate, not the financial records. Recommendation. We recommend that the Airport reconcile the Form 5100-127 with amounts in the general ledger to ensure that all items on the report are correct. View of Responsible Officials.
Auditor Description of Condition and Effect: During our audit, we noted a variance between amounts reported in the Form 5100-127 and amounts recorded in the general ledger and audit report for the related fiscal year. The report was amended during the audit to reflect the correct amounts. Auditor Recommendation: We recommend that the Airport reconciles Form 5100-127 with amounts in the general ledger to ensure that all items on the report are correct. Corrective Action: Form 5100-127 was corrected during the audit and resubmitted with accurate information. Going forward, Management will reconcile between the amounts on the general ledger and amounts reported on Form 5100-127 to ensure accuracy. Management will also complete an independent review of the Form before submission. Responsible Person: James Canders, Airport Director Anticipated Completion Date: 12/31/2025
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 23, 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 November 23, 2022, which was (1367 days ago).
What is a management decision? →2021-001 - Written Policies Required by the Uniform Grant Guidance (Repeat Finding) Finding Type. Immaterial noncompliance (Cash Management, Allowable Costs/Cost Principles, and Procurement Suspension and Debarment) Federal program. Airport Improvement Program (CFDA# 20.106); U.S. Department of Transportation; All project numbers Criteria. The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients); 2) Procurement (including bidding and a conflict of interest policy); 3) Determining the allowability of costs charged to federal programs; 4) Compensation (personnel and benefits policy); and 5) Travel costs (including mileage and per diems). Condition. Although the Airport has processes in place to cover these areas, there are no formal written policies in place covering payments, procurement, allowability of costs, compensation, and travel costs. Cause. This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, the Airport did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the Airport adopt formal written policies covering these areas as soon as practical, but no later than the end of fiscal year 2022. View of Responsible Officials. The Airport?s Manager and Accounting Manager will update current policies and procedures related to grants. If written policies do not exist, these parties will work on their development, including coordination of legal review and final approval by the Board of Commissioners.
2021-001 ? Written Policies Required by the Uniform Grant Guidance This corrective action plan is provided in connection with our audit of the financial statements of the business-type activities, the major fund and the remaining fund information of the MBS International Airport (the ?Airport?) as of and for the years ended December 31, 2021 and 2020, and the related notes to the financial statements. Auditor Description of Condition and Effect: Although the Airport has processes in place to cover these areas, there are no formal written policies covering payments, procurement, allowability of costs and compensation and travel costs in accordance with the Uniform Guidance. As a result of this condition, the Airport did not fully comply with the Uniform Guidance applicable to the Airport Improvement Program grant. Auditor Recommendation: We recommend that the Airport adopt formal written policies covering these areas as soon as practical, but no later than the end of fiscal year 2022. Corrective Action: The Airport?s Manager and Accounting Manager will update current policies and procedures related to grants. If written policies do not exist, these parties will work on their development, including coordination of legal review and final approval by the Board of Commissioners. Responsible Person: Airport Manager and Accounting Manager Anticipated Completion Date: December 31, 2022
2020-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 17, 2021. 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 November 17, 2021, which was (1738 days ago).
What is a management decision? →2020-001 - Written Policies Required by the Uniform Grant Guidance (Repeat Finding) Finding Type. Immaterial noncompliance(Cash Management and Allowable Costs/Cost Principles) Federal program. Airport Improvement Program (CFDA# 20.106); U.S. Department of Transportation; All project numbers Criteria. The Uniform Grant Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients); 2) Procurement (including bidding and a conflict of interest policy); 3) Determining the allowability of costs charged to federal programs; 4) Compensation (personnel and benefits policy); and 5) Travel costs (including mileage and per diems). Condition. Although the Airport has processes in place to cover these areas, there are no formal written policies in place covering payments, procurement, allowability of costs, compensation, and travel costs. Cause. This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, the Airport did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the Airport adopt formal written policies covering these areas as soon as practical, but no later than the end of fiscal year 2021. View of Responsible Officials. The Airport?s Manager and Accounting Manager will update current policies and procedures related to grants. If written policies do not exist, these parties will work on their development, including coordination of legal review and final approval by the Board of Commissioners.
2020-001 ? Written Policies Required by the Uniform Grant Guidance This corrective action plan is provided in connection with our audit of the financial statements of the business-type activities, the major fund and the remaining fund information of the MBS International Airport (the ?Airport?) as of and for the years ended December 31, 2020 and 2019, and the related notes to the financial statements. Auditor Description of Condition and Effect: Although the Airport has processes in place to cover these areas, there are no formal written policies covering payments, procurement, allowability of costs and compensation and travel costs in accordance with the Uniform Guidance. As a result of this condition, the Airport did not fully comply with the Uniform Guidance applicable to the Airport Improvement Program grant. Auditor Recommendation: We recommend that the Airport adopt formal written policies covering these areas as soon as practical, but no later than the end of fiscal year 2021. Corrective Action: The Airport?s Manager and Accounting Manager will update current policies and procedures related to grants. If written policies do not exist, these parties will work on their development, including coordination of legal review and final approval by the Board of Commissioners. Responsible Person: Airport Manager and Accounting Manager Anticipated Completion Date: December 31, 2021
2019-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 20, 2020. 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 November 20, 2020, which was (2100 days ago).
What is a management decision? →Finding Type. Immaterial noncompliance (Cash Management and Allowable Costs/Cost Principles) Federal programs: Pass-through Michigan Department of Transportation - Airport Improvement Program (CFDA# 20.106); U.S. Department of Transportation; All project numbers Criteria. The Uniform Grant Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients); 2) Procurement (including bidding and a conflict of interest policy); 3) Determining the allowability of costs charged to federal programs; 4) Compensation (personnel and benefits policy); and 5) Travel costs (including mileage and per diems). Condition. Although the Airport has processes in place to cover these areas, there are no formal written policies in place covering payments, procurement, allowability of costs, compensation, and travel costs. Cause. This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, the Airport did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the Airport adopt formal written policies covering these areas as soon as practical, but no later than the end of fiscal year 2020. View of Responsible Officials. The Airport will begin to develop and work the written policies related to payments, procurement, allowability of costs, compensation, and travel costs through the Airport Commission approval process so that they are in place before the next audit. The Airport will assure these written policies that are put in place are in compliance with Uniform Guidance.
This corrective action plan is provided in connection with our audit of the financial statements of the business-type activities, the major fund and and the remaining fund information of the MBS Internation Airport (the "Airport") as of and for the years ended December 31, 2019 and 2018, and the related notes to the finanical statements. Auditor Desctiption of Condition and Effect: Although the Airport has processess in place to cover these areas, there are no formal written policies covering payments, procurement, allowability of costs and compensation and travel costs in accordance with the Uniform Guidance. As a result of this condition, the Airport did not fully comply with the Uniform Guidance applicable to the Airport Improvement Program grant. Auditor Recommendation: We recommend that the Airport adopt formal written policies covering these areas as soon as practical, but no later than the end of fiscal year 2020. Corrective Action: The Airport's Manager and Accounting Manager will update current policies and procedures related to grants. If written policies do not exist, these parties will work on their development, including coordination of legal review and final approval of the Commission. Responsible Person: Airport Manager and Accounting Manager Anticipated Completion Date: December 31, 2020
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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