EIN: 475520400
UEI: TLE9MLEKDK16
Audited by: PLANTE & MORAN, PLLC
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 January 22, 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 July 22, 2026 (44 days ago).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on July 17, 2022 — management decision was due January 17, 2023.
Reporting forms FAA Form 5100-126 and Form 5100-127 were not submitted by the required deadline. Cause of the Condition: Reports were not filed by the deadline. Effect or Possible Effect: Failure to meet the proper reporting requirements. Questioned Costs: No questioned costs were identified ($0). Context: Upon inquiry regarding the submittal of the reporting forms FAA Form 5100-126 and Form 5100-127, it was communicated the report had not been filed on time. Recommendation: We recommend that the Authority?s monitor all reporting deadline requirements and establish a system for ensuring compliance requirements are met on a timely basis.
Show full finding ▾Hide full finding ▴Reference Number: 2021-002 Noncompliance/Significant Deficiency Federal Award Information: CFDA Number: 20.106 Program Title: Airport Improvement Program Federal Award Number: 3-06-0175-041-2018, 3-06-0175-042-2018, 3-06-0175-044-2018, 3-06-0175-046-2019, 3-06-0175-047-2020 Name of Federal Agency: U.S. Department of Transportation Criteria or Specific Requirement: The Authority is required to file reporting forms FAA Form 5100-126 and Form 5100-127 through the Airport Financial Reporting Programs (CATS) web site no more than 120 days after the fiscal year end. Condition: Reporting forms FAA Form 5100-126 and Form 5100-127 were not submitted by the required deadline. Cause of the Condition: Reports were not filed by the deadline. Effect or Possible Effect: Failure to meet the proper reporting requirements. Questioned Costs: No questioned costs were identified ($0). Context: Upon inquiry regarding the submittal of the reporting forms FAA Form 5100-126 and Form 5100-127, it was communicated the report had not been filed on time. Recommendation: We recommend that the Authority?s monitor all reporting deadline requirements and establish a system for ensuring compliance requirements are met on a timely basis.
Management?s Response and Corrective Action: The Authority is aware of its obligation to file reporting forms FAA 5100-126 and FAA 5100-127 within 120 days of the end of the Authority's fiscal year or, if an extension is requested, within 180 days of the end of the Authority's fiscal year. Forms FAA 5100-126 and FAA 5100-127 for the fiscal year ended June 30, 2021 have subsequently been filed. The Authority has implemented a procedure to prepare and file these forms in connection with the Authority's annual financial statements for timely filing.
2020-003
FAC accepted this audit on July 1, 2021 — management decision was due January 1, 2022.
Reference Number: 2020-003 Noncompliance/Significant Deficiency Federal Award Information CFDA Number: 20.106 Program Title: Airport Improvement Program Federal Award Number: 3-06-0175-041-2018, 3-06-0175-042-2018, 3-06-0175-044-2018, 3-06-0175-046-2019, 3-06-0175-047-2020 Name of Federal Agency: U.S. Department of Transportation Criteria or Specific Requirement The Authority is required to file reporting forms FAA Form 5100-126 and Form 5100-127 through the Airport Financial Reporting Programs (CATS) web site no more than 120 days after the fiscal year end. Condition Reporting forms FAA Form 5100-126 and Form 5100-127 were not submitted by the required deadline. Cause of the Condition Reports were not filed by the deadline. Effect or Possible Effect Failure to meet the proper reporting requirements. Questioned Costs No questioned costs were identified ($0). Context Upon inquiry regarding the submittal of the reporting forms FAA Form 5100-126 and Form 5100-127, it was communicated the report had not been filed on time. Recommendation We recommend that the Authority?s monitor all reporting deadline requirements and establish a system for ensuring compliance requirements are met on a timely basis. Management?s Response and Corrective Action Management agrees with the finding as set forth. FAA Form 5100-126 and Form 5100-127 have subsequently been filed. It is the intent of management to meet all reporting deadlines on a timely basis. Management was unable to meet OIAA established standards because of resource constraints created by vacant positions and budgetary limitations associated with the impact of COVID-19. A new Finance Manager has been hired to replace the position vacated since March of 2019 and a new Staff Accountant position has been established. The Staff Accountant will be responsible for preparing these forms going forward under the supervision of the Finance Manager. These additional resources will enable OIAA to meet its reporting deadlines on a timely basis.
Show full finding ▾Hide full finding ▴Reference Number: 2020-003 Noncompliance/Significant Deficiency Federal Award Information CFDA Number: 20.106 Program Title: Airport Improvement Program Federal Award Number: 3-06-0175-041-2018, 3-06-0175-042-2018, 3-06-0175-044-2018, 3-06-0175-046-2019, 3-06-0175-047-2020 Name of Federal Agency: U.S. Department of Transportation Criteria or Specific Requirement The Authority is required to file reporting forms FAA Form 5100-126 and Form 5100-127 through the Airport Financial Reporting Programs (CATS) web site no more than 120 days after the fiscal year end. Condition Reporting forms FAA Form 5100-126 and Form 5100-127 were not submitted by the required deadline. Cause of the Condition Reports were not filed by the deadline. Effect or Possible Effect Failure to meet the proper reporting requirements. Questioned Costs No questioned costs were identified ($0). Context Upon inquiry regarding the submittal of the reporting forms FAA Form 5100-126 and Form 5100-127, it was communicated the report had not been filed on time. Recommendation We recommend that the Authority?s monitor all reporting deadline requirements and establish a system for ensuring compliance requirements are met on a timely basis. Management?s Response and Corrective Action Management agrees with the finding as set forth. FAA Form 5100-126 and Form 5100-127 have subsequently been filed. It is the intent of management to meet all reporting deadlines on a timely basis. Management was unable to meet OIAA established standards because of resource constraints created by vacant positions and budgetary limitations associated with the impact of COVID-19. A new Finance Manager has been hired to replace the position vacated since March of 2019 and a new Staff Accountant position has been established. The Staff Accountant will be responsible for preparing these forms going forward under the supervision of the Finance Manager. These additional resources will enable OIAA to meet its reporting deadlines on a timely basis.
Management?s Response and Corrective Action Management agrees with the finding as set forth. FAA Form 5100-126 and Form 5100-127 have subsequently been filed. It is the intent of management to meet all reporting deadlines on a timely basis. Management was unable to meet OIAA established standards because of resource constraints created by vacant positions and budgetary limitations associated with the impact of COVID-19. A new Finance Manager has been hired to replace the position vacated since March of 2019 and a new Staff Accountant position has been established. The Staff Accountant will be responsible for preparing these forms going forward under the supervision of the Finance Manager. These additional resources will enable OIAA to meet its reporting deadlines on a timely basis.
Reference Number: 2020-004 Noncompliance/Significant Deficiency Federal Award Information CFDA Number: 20.106 Program Title: Airport Improvement Program Federal Award Number: 3-06-0175-041-2018, 3-06-0175-042-2018, 3-06-0175-044-2018, 3-06-0175-046-2019, 3-06-0175-047-2020 Name of Federal Agency: U.S. Department of Transportation Criteria or Specific Requirement In Section 6 - Grant Payments, of the Airport Improvement Program Handbook, Section 5-53 - Requirements for Submittal of Standard Form 425, states the sponsor must submit an annual report of their grant financial activity using Standard Form 425, Federal Financial Report, or equivalent. The sponsor must submit each Standard Form 425 no less than 90 working days after the end of each fiscal year and a final report at grant closeout. Once a final report is submitted with the grant closeout, no additional reports are due at the end of the fiscal year for that grant. The sponsor must not submit the Standard Form 425?s in batches or all at once at the end of the grant. Condition As part of our audit procedures, we noted the annual Standard Form 425 was not prepared or submitted timely. Cause of the Condition Reports were not filed by the deadline. Effect or Possible Effect For the fiscal year under audit, the Authority did not comply with the reporting requirements of the program. The effect of this condition is that the Authority submitted the report, and it was considered late. Questioned Costs No questioned costs were identified ($0). Context Upon inquiry regarding the submittal of the Standard Form 425, it was communicated the report had not been filed on time. Repeat Finding This is a repeat finding for the fiscal year ended June 30, 2020. Recommendation We recommend that the Authority?s monitor all reporting deadline requirements and establish a system for ensuring compliance requirements are met on a timely basis. Management?s Response and Corrective Action Management agrees with the finding as set forth. The annual Standard Form 425 has subsequently been filed. It is the intent of management to meet all reporting deadlines on a timely basis. Management was unable to meet OIAA established standards because of resource constraints created by vacant positions and budgetary limitations associated with the impact of COVID-19. A new Finance Manager has been hired to replace the position vacated since March of 2019 and a new Staff Accountant position has been established. The Staff Accountant will be responsible for preparing these forms going forward under the supervision of the Finance Manager. These additional resources will enable OIAA to meet its reporting deadlines on a timely basis.
Show full finding ▾Hide full finding ▴Reference Number: 2020-004 Noncompliance/Significant Deficiency Federal Award Information CFDA Number: 20.106 Program Title: Airport Improvement Program Federal Award Number: 3-06-0175-041-2018, 3-06-0175-042-2018, 3-06-0175-044-2018, 3-06-0175-046-2019, 3-06-0175-047-2020 Name of Federal Agency: U.S. Department of Transportation Criteria or Specific Requirement In Section 6 - Grant Payments, of the Airport Improvement Program Handbook, Section 5-53 - Requirements for Submittal of Standard Form 425, states the sponsor must submit an annual report of their grant financial activity using Standard Form 425, Federal Financial Report, or equivalent. The sponsor must submit each Standard Form 425 no less than 90 working days after the end of each fiscal year and a final report at grant closeout. Once a final report is submitted with the grant closeout, no additional reports are due at the end of the fiscal year for that grant. The sponsor must not submit the Standard Form 425?s in batches or all at once at the end of the grant. Condition As part of our audit procedures, we noted the annual Standard Form 425 was not prepared or submitted timely. Cause of the Condition Reports were not filed by the deadline. Effect or Possible Effect For the fiscal year under audit, the Authority did not comply with the reporting requirements of the program. The effect of this condition is that the Authority submitted the report, and it was considered late. Questioned Costs No questioned costs were identified ($0). Context Upon inquiry regarding the submittal of the Standard Form 425, it was communicated the report had not been filed on time. Repeat Finding This is a repeat finding for the fiscal year ended June 30, 2020. Recommendation We recommend that the Authority?s monitor all reporting deadline requirements and establish a system for ensuring compliance requirements are met on a timely basis. Management?s Response and Corrective Action Management agrees with the finding as set forth. The annual Standard Form 425 has subsequently been filed. It is the intent of management to meet all reporting deadlines on a timely basis. Management was unable to meet OIAA established standards because of resource constraints created by vacant positions and budgetary limitations associated with the impact of COVID-19. A new Finance Manager has been hired to replace the position vacated since March of 2019 and a new Staff Accountant position has been established. The Staff Accountant will be responsible for preparing these forms going forward under the supervision of the Finance Manager. These additional resources will enable OIAA to meet its reporting deadlines on a timely basis.
Management?s Response and Corrective Action Management agrees with the finding as set forth. The annual Standard Form 425 has subsequently been filed. It is the intent of management to meet all reporting deadlines on a timely basis. Management was unable to meet OIAA established standards because of resource constraints created by vacant positions and budgetary limitations associated with the impact of COVID-19. A new Finance Manager has been hired to replace the position vacated since March of 2019 and a new Staff Accountant position has been established. The Staff Accountant will be responsible for preparing these forms going forward under the supervision of the Finance Manager. These additional resources will enable OIAA to meet its reporting deadlines on a timely basis.
2019-004
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
Finding 2019-004 ? Financial Reporting Noncompliance/Significant Deficiency Federal Award Information CFDA Number: 20.106 Program Title: Airport Improvement Program Federal Award Number: 3-06-0175-040-2017 Federal Award Year: 2019 Name of Federal Agency: U.S. Department of Transportation Criteria or Specific Requirement In Section 6 - Grant Payments, of the Airport Improvement Program Handbook, Section 5-53 - Requirements for Submittal of Standard Form 425, states the sponsor must submit an annual report of their grant financial activity using Standard Form 425, Federal Financial Report, or equivalent. The sponsor must submit each Standard Form 425 no less than 90 working days after the end of each fiscal year and a final report at grant closeout. Once a final report is submitted with the grant closeout, no additional reports are due at the end of the fiscal year for that grant. The sponsor must not submit the Standard Form 425?s in batches or all at once at the end of the grant. Condition As part of our audit procedures, we noted the annual Standard Form 425 was not prepared or submitted timely. Cause of the Condition The Authority experienced significant employee turnover and it was not aware of this requirement. Effect or Possible Effect For the fiscal year under audit, the Authority did not comply with the reporting requirements of the program. The effect of this condition is that the Authority submitted the report and it was considered late. Questioned Costs No questioned costs were identified ($0). Context Upon inquiry regarding the submittal of the Standard Form 425, it was communicated the report had not been filed since the inception of the grant. Repeat Finding This is a repeat finding for the fiscal year ended June 30, 2019. Recommendation We recommend that the Authority become familiar with the reporting requirements for the grant and prepare and submit the required reports in a timely manner. Management?s Response and Corrective Action We concur with the findings and are taking actions to remediate the situation.
Show full finding ▾Hide full finding ▴Finding 2019-004 ? Financial Reporting Noncompliance/Significant Deficiency Federal Award Information CFDA Number: 20.106 Program Title: Airport Improvement Program Federal Award Number: 3-06-0175-040-2017 Federal Award Year: 2019 Name of Federal Agency: U.S. Department of Transportation Criteria or Specific Requirement In Section 6 - Grant Payments, of the Airport Improvement Program Handbook, Section 5-53 - Requirements for Submittal of Standard Form 425, states the sponsor must submit an annual report of their grant financial activity using Standard Form 425, Federal Financial Report, or equivalent. The sponsor must submit each Standard Form 425 no less than 90 working days after the end of each fiscal year and a final report at grant closeout. Once a final report is submitted with the grant closeout, no additional reports are due at the end of the fiscal year for that grant. The sponsor must not submit the Standard Form 425?s in batches or all at once at the end of the grant. Condition As part of our audit procedures, we noted the annual Standard Form 425 was not prepared or submitted timely. Cause of the Condition The Authority experienced significant employee turnover and it was not aware of this requirement. Effect or Possible Effect For the fiscal year under audit, the Authority did not comply with the reporting requirements of the program. The effect of this condition is that the Authority submitted the report and it was considered late. Questioned Costs No questioned costs were identified ($0). Context Upon inquiry regarding the submittal of the Standard Form 425, it was communicated the report had not been filed since the inception of the grant. Repeat Finding This is a repeat finding for the fiscal year ended June 30, 2019. Recommendation We recommend that the Authority become familiar with the reporting requirements for the grant and prepare and submit the required reports in a timely manner. Management?s Response and Corrective Action We concur with the findings and are taking actions to remediate the situation.
We concur with the findings and are taking actions to remediate the situation.
2018-006
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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