EIN: 475310627
UEI: GFF4JR28LY81
Audited by: Crowe LLP
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 15, 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 December 15, 2026 (105 days from today).
What is a management decision? →FAC accepted this audit on September 12, 2025 — management decision was due March 12, 2026.
FAC accepted this audit on September 12, 2024 — management decision was due March 12, 2025.
FAC accepted this audit on September 11, 2023 — management decision was due March 11, 2024.
Assistance Listing Number, Federal Agency, and Program Name - 20.106, Federal Aviation Administration, Airport Improvement Program Federal Award Identification Number and Year - 3-26-0039-068-2022; 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - According to the wage rate requirements under 40 U.S.C. Sections 3141 to 3148, employees who perform work on federally funded construction projects in excess of $2,000 are required to be paid no less than the prevailing wages and fringe benefits specified by the Department of Labor. Organizations that authorize such projects and finance them with federal funds are required to monitor the contractor's or subcontractor's compliance with such wage requirements. Condition - During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The Authority did not have documentation to support that a control is in place to ensure review of certified payrolls was being performed to monitor wage rate requirements applicable to federally funded construction projects. In our testing population of one contract, we found no instances where certified payrolls were not prepared. Cause and Effect - No control was in place at the Authority for documenting any monitoring of the wage rate requirements. This lack of review could result in noncompliance with grant requirements or questioned costs. Recommendation - We recommend the Authority obtain, maintain, and review documentation demonstrating that wage rates paid by contractors or subcontractors for construction projects were authorized by the Authority and paid for with federal funds and that the Authority is properly monitoring those contracts for compliance. Views of Responsible Officials and Planned Corrective Actions - A form has been created to document the compliance of wage rate requirements, to be completed by the Authority?s engineering manager. Any third party delegates will be required to be the signatory of compliance, with counter signature by the Authority.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name - 20.106, Federal Aviation Administration, Airport Improvement Program Federal Award Identification Number and Year - 3-26-0039-068-2022; 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - According to the wage rate requirements under 40 U.S.C. Sections 3141 to 3148, employees who perform work on federally funded construction projects in excess of $2,000 are required to be paid no less than the prevailing wages and fringe benefits specified by the Department of Labor. Organizations that authorize such projects and finance them with federal funds are required to monitor the contractor's or subcontractor's compliance with such wage requirements. Condition - During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The Authority did not have documentation to support that a control is in place to ensure review of certified payrolls was being performed to monitor wage rate requirements applicable to federally funded construction projects. In our testing population of one contract, we found no instances where certified payrolls were not prepared. Cause and Effect - No control was in place at the Authority for documenting any monitoring of the wage rate requirements. This lack of review could result in noncompliance with grant requirements or questioned costs. Recommendation - We recommend the Authority obtain, maintain, and review documentation demonstrating that wage rates paid by contractors or subcontractors for construction projects were authorized by the Authority and paid for with federal funds and that the Authority is properly monitoring those contracts for compliance. Views of Responsible Officials and Planned Corrective Actions - A form has been created to document the compliance of wage rate requirements, to be completed by the Authority?s engineering manager. Any third party delegates will be required to be the signatory of compliance, with counter signature by the Authority.
Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Planned Corrective Action: A form has been created to document the compliance of wage rate requirements, to be completed by the Authority?s Engineering Manager. Any third party delegates will be required to be the signatory of compliance, with counter signature by the Authority. Contact person responsible for corrective action: Casey Ries ? Engineering and Planning Director Anticipated Completion Date: 07/27/2023
2021-002
Assistance Listing Number, Federal Agency, and Program Name - 20.106, Federal Aviation Administration, Airport Improvement Program Federal Award Identification Number and Year - 3-26-0039-068-2022; 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Uniform Guidance cost principles described in 2 CFR Part 200, Subpart E, apply to the Airport Improvement Program. Except as otherwise authorized by statute, costs must be determined except for state and local governments or as otherwise provided for in the Code of Federal Regulations (2 CFR 200.403). Condition - Unallowable costs incurred prior to the period of performance under the grant agreement were submitted and reimbursed by the granting agency. Additionally, these costs were initially included on the schedule of expenditures of federal awards. Questioned Costs - $139,625 Identification of How Questioned Costs Were Computed - The questioned costs were determined by totaling all invoices charged to the grant for costs incurred prior to the period of performance and not eligible for reimbursement. Context - The questioned costs of $139,625 charged to the grant related to the same project approved by the granting agency; however, these costs fell outside of the stipulated project period within the grant application and were designated to be covered by the Authority's local match requirement. Cause and Effect - Internal control procedures relative to the identification of federal expenditures to be charged to the grant did not operate effectively. This resulted in the unallowable costs charged to the grant and the Authority's schedule of expenditures of federal awards to be inaccurate prior to corrections made by management. Recommendation - We recommend that the Authority enhance review procedures prior to submission of grant reimbursements to ensure that costs were incurred in the period of performance under the grant. Views of Responsible Officials and Planned Corrective Actions - The personnel responsible for submitting reimbursement requests will review grant agreements with the personnel responsible for applying for the grants upon their award. Worksheets created for reimbursement and reporting will be reviewed against the grant schedules for accuracy.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name - 20.106, Federal Aviation Administration, Airport Improvement Program Federal Award Identification Number and Year - 3-26-0039-068-2022; 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Uniform Guidance cost principles described in 2 CFR Part 200, Subpart E, apply to the Airport Improvement Program. Except as otherwise authorized by statute, costs must be determined except for state and local governments or as otherwise provided for in the Code of Federal Regulations (2 CFR 200.403). Condition - Unallowable costs incurred prior to the period of performance under the grant agreement were submitted and reimbursed by the granting agency. Additionally, these costs were initially included on the schedule of expenditures of federal awards. Questioned Costs - $139,625 Identification of How Questioned Costs Were Computed - The questioned costs were determined by totaling all invoices charged to the grant for costs incurred prior to the period of performance and not eligible for reimbursement. Context - The questioned costs of $139,625 charged to the grant related to the same project approved by the granting agency; however, these costs fell outside of the stipulated project period within the grant application and were designated to be covered by the Authority's local match requirement. Cause and Effect - Internal control procedures relative to the identification of federal expenditures to be charged to the grant did not operate effectively. This resulted in the unallowable costs charged to the grant and the Authority's schedule of expenditures of federal awards to be inaccurate prior to corrections made by management. Recommendation - We recommend that the Authority enhance review procedures prior to submission of grant reimbursements to ensure that costs were incurred in the period of performance under the grant. Views of Responsible Officials and Planned Corrective Actions - The personnel responsible for submitting reimbursement requests will review grant agreements with the personnel responsible for applying for the grants upon their award. Worksheets created for reimbursement and reporting will be reviewed against the grant schedules for accuracy.
Finding Number: 2022-004 Condition: Unallowable costs incurred prior to the period of performance under the grant agreement were submitted and reimbursed by the granting agency. Additionally, these costs were initially included on the schedule of expenditures of federal awards. Planned Corrective Action: The personnel responsible for submitting reimbursement requests will review grant agreements with the personnel responsible for applying for the grants upon their award. Worksheets created for reimbursement and reporting will be reviewed against the grant schedules for accuracy. Contact person responsible for corrective action: Matt Zeilstra ? Financial Controller Anticipated Completion Date: 07/27/2023
Assistance Listing Number, Federal Agency, and Program Name - 20.106, Federal Aviation Administration, Airport Improvement Program Federal Award Identification Number and Year - N/A Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria Per 2 CFR 200.508(b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee's financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended. Condition - The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The adjustments made to the schedule of expenditures of federal awards did not impact major program determination. There were certain expenditures that were identified during testing that should have been both included on ($1,815,968) and excluded from ($882,831) the SEFA related to ALN 20.106 (Airport Improvement Program). Cause and Effect - Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively. This resulted in an inaccurate schedule of expenditures of federal awards provided for audit. Recommendation - Internal control procedures should be evaluated and revised to ensure that the schedule of expenditures of federal awards is complete and accurate. Views of Responsible Officials and Planned Corrective Actions - Proper accrual accounting will be followed with regard to reporting SEFA expenditures, with period recognition more closely monitored.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name - 20.106, Federal Aviation Administration, Airport Improvement Program Federal Award Identification Number and Year - N/A Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria Per 2 CFR 200.508(b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee's financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended. Condition - The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The adjustments made to the schedule of expenditures of federal awards did not impact major program determination. There were certain expenditures that were identified during testing that should have been both included on ($1,815,968) and excluded from ($882,831) the SEFA related to ALN 20.106 (Airport Improvement Program). Cause and Effect - Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively. This resulted in an inaccurate schedule of expenditures of federal awards provided for audit. Recommendation - Internal control procedures should be evaluated and revised to ensure that the schedule of expenditures of federal awards is complete and accurate. Views of Responsible Officials and Planned Corrective Actions - Proper accrual accounting will be followed with regard to reporting SEFA expenditures, with period recognition more closely monitored.
Finding Number: 2022-005 Condition: The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Planned Corrective Action: Proper accrual accounting will be followed with regard to reporting SEFA expenditures, with period recognition more closely monitored. Contact person responsible for corrective action: Matt Zeilstra ? Financial Controller Anticipated Completion Date: 07/27/2023
FAC accepted this audit on June 15, 2022 — management decision was due December 15, 2022.
ALN, Federal Agency, and Program Name 20,106, Federal Aviation Administration, Airport Improvement Program Federal Award Identification Number and Year 3 26 0039 061 2021; 2021 Pass through Entity N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria According to the wage rate requirements under 40 U.S.C. Sections 3141 to 3148, employees who perform work on federally funded construction projects in excess of $2,000 are required to be paid no less than the prevailing wages and fringe benefits specified by the Department of Labor. Organizations that authorize such projects and finance them with federal funds are required to monitor the contractor's or subcontractor's compliance with such wage requirements. Condition During the audit, it was noted that the Authority does not have a process in place to ensure compliance with these requirements whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The Authority did not have a control in place to ensure review of certified payrolls was being performed to monitor wage rate requirements applicable to federally funded construction projects. In our testing population of one out of nine projects, we found no instances where certified payrolls were not prepared. Cause and Effect No control was in place at the Authority for monitoring of the wage rate requirements. This lack of review could result in noncompliance with grant requirements or questioned costs. Recommendation We recommend the Authority obtain and review documentation demonstrating that wage rates paid by contractors or subcontractors for construction projects were authorized by the Authority and paid for with federal funds. Views of Responsible Officials and Corrective Action Plan The Authority will ensure that all future contracts for third party construction administration include the stipulation that the awarded firm is responsible for obtaining and reviewing certified payrolls of all contractors working on applicable federally funded projects. In addition, the Authority's staff will periodically audit this function and document that it is being performed.
Show full finding ▾Hide full finding ▴ALN, Federal Agency, and Program Name 20,106, Federal Aviation Administration, Airport Improvement Program Federal Award Identification Number and Year 3 26 0039 061 2021; 2021 Pass through Entity N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria According to the wage rate requirements under 40 U.S.C. Sections 3141 to 3148, employees who perform work on federally funded construction projects in excess of $2,000 are required to be paid no less than the prevailing wages and fringe benefits specified by the Department of Labor. Organizations that authorize such projects and finance them with federal funds are required to monitor the contractor's or subcontractor's compliance with such wage requirements. Condition During the audit, it was noted that the Authority does not have a process in place to ensure compliance with these requirements whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The Authority did not have a control in place to ensure review of certified payrolls was being performed to monitor wage rate requirements applicable to federally funded construction projects. In our testing population of one out of nine projects, we found no instances where certified payrolls were not prepared. Cause and Effect No control was in place at the Authority for monitoring of the wage rate requirements. This lack of review could result in noncompliance with grant requirements or questioned costs. Recommendation We recommend the Authority obtain and review documentation demonstrating that wage rates paid by contractors or subcontractors for construction projects were authorized by the Authority and paid for with federal funds. Views of Responsible Officials and Corrective Action Plan The Authority will ensure that all future contracts for third party construction administration include the stipulation that the awarded firm is responsible for obtaining and reviewing certified payrolls of all contractors working on applicable federally funded projects. In addition, the Authority's staff will periodically audit this function and document that it is being performed.
Finding Number: 2021-002 Condition: During the audit, it was noted that the Authority does not have a process in place to ensure compliance with wage rate requirements whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Planned Corrective Action: All future contracts with construction managers associated with projects requiring prevailing wage rates will specifically stipulate the manager is responsible for ensuring compliance with federal regulations regarding wage rates. In addition, the Authority will regularly monitor and document that this is being completed. Contact person responsible for corrective action: Casey Ries ? Engineering and Planning Director Anticipated Completion Date: 06/30/2022
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on June 1, 2020 — management decision was due December 1, 2020.
FAC accepted this audit on May 30, 2019 — management decision was due November 30, 2019.
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
FAC accepted this audit on June 25, 2017 — management decision was due December 25, 2017.
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