EIN: 591318107
UEI: MRYDWCGQHPA5
Audited by: Forvis Mazars, 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 April 9, 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 October 9, 2026 (41 days from today).
What is a management decision? →FAC accepted this audit on January 29, 2025 — management decision was due July 29, 2025.
The Authority’s current year SEFA included several expenditures that should have been reported in the Authority’s prior year SEFA. Cause: The 2023 fiscal year end invoice accruals were not calculated into the total expenditures for the SEFA in prior fiscal year. Effect: This condition resulted in $1,177,476 of expenditures that were not reported in the Authority’s prior year SEFA. Questioned Costs: Not applicable. Recommendation: We recommend that the Authority implement a process that ensures that the Authority’s personnel responsible for financial federal assistance reporting be included and notified whenever, grant expenditures are incurred to ensure proper reporting of these activities in the Authority’s financial records.
Show full finding ▾Hide full finding ▴Finding 2024-001 Significant Deficiency – Schedule of Expenditures of Federal Awards (SEFA) Reporting Federal Assistance Listing No. 20.106 U.S. Department of Transportation Airport Improvement Program Criteria: The Authority should properly identify and report all federal grant expenditures to ensure they are properly included on the Authority’s SEFA. Condition: The Authority’s current year SEFA included several expenditures that should have been reported in the Authority’s prior year SEFA. Cause: The 2023 fiscal year end invoice accruals were not calculated into the total expenditures for the SEFA in prior fiscal year. Effect: This condition resulted in $1,177,476 of expenditures that were not reported in the Authority’s prior year SEFA. Questioned Costs: Not applicable. Recommendation: We recommend that the Authority implement a process that ensures that the Authority’s personnel responsible for financial federal assistance reporting be included and notified whenever, grant expenditures are incurred to ensure proper reporting of these activities in the Authority’s financial records.
Views of responsible officials and planned corrective action: We changed our processes to ensure that expenditures reimbursed by grants are recorded as such when incurred, not when reimbursed. This will ensure when an accrual is booked, it will be included in the grant totals for the SEFA.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
Grant number 3-12-0053-040-2022 request for reimbursement number 4 included the nonfederal share for one invoice. Cause: The form used by the Authority contained a formula error that resulted in the Airport Improvement Program share to calculate at 100 percent instead of the required 90 percent. The error was not identified in the Authority’s review process of reimbursement number 4. It was subsequently identified by the Authority during the preparation of a subsequent grant draw. Effect: This condition resulted in an overpayment to the Authority of $62,469. If not corrected in future drawdowns, the grantor agency could deem the Authority to be non-compliant. Questioned Costs: Not applicable. Recommendation: We recommend that the Authority contact the grantor agency to correct the overpayment and also review its internal controls as it relates to complying with matching requirements.
Show full finding ▾Hide full finding ▴Finding 2023-001 Significant Deficiency – Matching Federal Assistance Listing No. 20.106 U.S. Department of Transportation Airport Improvement Program Criteria: All match funding must be provided in compliance with the requirements of 2 CFR Part 200.306. The Authority’s share of projects costs on an Airport Improvement Grant is defined in 49 USC 47109 and set forth in the grant agreement. The nonfederal share was 10 percent. Condition: Grant number 3-12-0053-040-2022 request for reimbursement number 4 included the nonfederal share for one invoice. Cause: The form used by the Authority contained a formula error that resulted in the Airport Improvement Program share to calculate at 100 percent instead of the required 90 percent. The error was not identified in the Authority’s review process of reimbursement number 4. It was subsequently identified by the Authority during the preparation of a subsequent grant draw. Effect: This condition resulted in an overpayment to the Authority of $62,469. If not corrected in future drawdowns, the grantor agency could deem the Authority to be non-compliant. Questioned Costs: Not applicable. Recommendation: We recommend that the Authority contact the grantor agency to correct the overpayment and also review its internal controls as it relates to complying with matching requirements.
Views of responsible officials and planned corrective action: The Authority acknowledges that this error occurred. When we identified this issue, we contacted the grantor agency for guidance. They explained how to submit a refund and acknowledged that since the grant was still open, we had the ability to correct an incorrect draw. This refund has been processed and the Authority has put additional internal controls in place to ensure the proper match is calculated for each grant draw in the future. Additionally, upon final grant closeout, all the numbers are verified and reconciled back to the grant agreement, including the match.
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
FAC accepted this audit on March 21, 2022 — management decision was due September 21, 2022.
FAC accepted this audit on February 28, 2018 — management decision was due August 28, 2018.
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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