EIN: 610434631
UEI: HTNZMSGBKFG1
Audited by: Alexander & Company CPAs, PSC
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 January 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 July 20, 2025 (404 days ago).
What is a management decision? →The Airport did not submit the data collection form to the Federal Audit Clearinghouse (FAC) timely. Context and Criteria: As required by 2 CFR section 200.512, the data collection form must be submitted to the FAC nine months after the end of the audit period. The 30-day requirement was waived for the period under audit. Cause: The Airport was not aware that they have sole responsibility to submit the data collection form on the new FAC portal. Effect: The Airport did not comply with 2 CFR section 200.512 for timely report submission. Recommendation: Procedures should be put in place to ensure the data collection form is submitted to the FAC timely. View of Responsible Officials and Planned Corrective Actions: Airport management will ensure the data collection form is submitted to the FAC timely.
Show full finding ▾Hide full finding ▴Airport Improvement Program – 20.106 Significant Deficiency: Condition: The Airport did not submit the data collection form to the Federal Audit Clearinghouse (FAC) timely. Context and Criteria: As required by 2 CFR section 200.512, the data collection form must be submitted to the FAC nine months after the end of the audit period. The 30-day requirement was waived for the period under audit. Cause: The Airport was not aware that they have sole responsibility to submit the data collection form on the new FAC portal. Effect: The Airport did not comply with 2 CFR section 200.512 for timely report submission. Recommendation: Procedures should be put in place to ensure the data collection form is submitted to the FAC timely. View of Responsible Officials and Planned Corrective Actions: Airport management will ensure the data collection form is submitted to the FAC timely.
Airport Improvement Program – 20.106 Recommendation: Procedures should be put in place to ensure the data collection form is submitted to the FAC timely. Action Taken: Airport management will ensure the data collection form is submitted to the FAC timely.
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
The Airport did not obtain copies of certified payroll reports from the contractor on a construction project occurring during the period. Context and Criteria: Nonfederal entities engaging in construction contracts in excess of $2,000 are required to receive weekly payroll records and a statement of compliance (certified payrolls) from the construction contractor(s) as required by 2 CFR Part 176, Subpart C (2 CFR section 200.326) for compliance with uniform guidance. Cause: Program employees were not provided weekly certified payrolls by the construction contractor. Effect: The Airport was not in compliance with 2 CFR section 200 for the administration of federal awards. Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors.
Show full finding ▾Hide full finding ▴2022-002 Airport Improvement Program ? 20.106 Significant Deficiency: Condition: The Airport did not obtain copies of certified payroll reports from the contractor on a construction project occurring during the period. Context and Criteria: Nonfederal entities engaging in construction contracts in excess of $2,000 are required to receive weekly payroll records and a statement of compliance (certified payrolls) from the construction contractor(s) as required by 2 CFR Part 176, Subpart C (2 CFR section 200.326) for compliance with uniform guidance. Cause: Program employees were not provided weekly certified payrolls by the construction contractor. Effect: The Airport was not in compliance with 2 CFR section 200 for the administration of federal awards. Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors.
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF TRANSPORTATION 2022-002 Airport Improvement Program ? 20.106 Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors for conformance with Uniform Guidance. Action Taken: Airport management will ensure weekly certified payrolls are received during the grant administration process and maintained in grant files.
FAC accepted this audit on February 11, 2022 — management decision was due August 11, 2022.
The Airport does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards.
Show full finding ▾Hide full finding ▴Condition: The Airport does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards.
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF TRANSPORTATION 2021-002 Airport Improvement Program ? 20.106 Recommendation: Policies and procedures for the administration of federal awards should be written to provide guidance to all program employees concerning the administrative requirements for conformance with Uniform Guidance. Action Taken: Airport Management will reach out to partners at the FAA as well as other Part 139 Airports for guidance on example policies and procedures regarding Airport Improvement Program grant administration. If the Federal Aviation Administration has questions regarding this plan, please call Tristan Durbin at 270-685-4179.
FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
The Airport does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards.
Show full finding ▾Hide full finding ▴Condition: The Airport does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards.
Action Taken: The policy has been written, approved by the board and adopted subsequent to year-end.
2018-003
FAC accepted this audit on March 5, 2019 — management decision was due September 5, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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