EIN: 630951112
UEI: R52LU1CVN2X1
Audited by: Borland Benefield, P.C.
Oversight agency: 20 [Department of Transportation]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 20, 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 January 20, 2027 (140 days from today).
What is a management decision? →FAC accepted this audit on July 30, 2025 — management decision was due January 30, 2026.
During our audit, we noted that there is a lack of segregation of duties in the accounts payable and cash disbursement process. We noted that one employee had the ability to receive invoices, record expenses in the general ledger, write and sign checks, and reconcile internal accounting records. Cause: Due to a limited number of staff, incompatible work functions in the accounts payable and cash disbursements process were performed by the same individual and lacked the appropriate review and approval by an individual outside of that immediate accounting function. Effect : Cash disbursements were processed for payment that lacked a documented review and approval by management personnel. Recommendations: We recommend that the functions associated with accounts payable and cash disbursements process be segregated to the extent possible. All invoices should have a documented approval for payment by management personnel outside of the accounts payable and cash disbursements function. Views of Responsible Officials and Planned Corrective Actions: The Authority acknowledges the finding and has implemented procedures to address the items noted.
Show full finding ▾Hide full finding ▴Criteria : Internal controls should be in place that provide for properly documented review and approval of federal expenditures by an appropriate level of management outside of the accounts payable and cash disbursement process. This is a repeat finding. Condition: During our audit, we noted that there is a lack of segregation of duties in the accounts payable and cash disbursement process. We noted that one employee had the ability to receive invoices, record expenses in the general ledger, write and sign checks, and reconcile internal accounting records. Cause: Due to a limited number of staff, incompatible work functions in the accounts payable and cash disbursements process were performed by the same individual and lacked the appropriate review and approval by an individual outside of that immediate accounting function. Effect : Cash disbursements were processed for payment that lacked a documented review and approval by management personnel. Recommendations: We recommend that the functions associated with accounts payable and cash disbursements process be segregated to the extent possible. All invoices should have a documented approval for payment by management personnel outside of the accounts payable and cash disbursements function. Views of Responsible Officials and Planned Corrective Actions: The Authority acknowledges the finding and has implemented procedures to address the items noted.
The Airport Director will begin reviewing and documenting approval for all expenses and financial reconciliations. Effective immediately, check signing ability will be removed from the employee responsible for the accounts payable process. In addition, management will evaluate current office personnel and determine if accounting functions can be segregated between current personnel or if an addition of an employee is needed. The recommended processes and action plan was implemented in July 2024.
2023-003
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
Criteria and Condition : Internal controls should be in place that provide for properly documented review and approval of federal expenditures by an appropriate level of management outside of the accounts payable and cash disbursement process. Context: During our audit, we noted that there is a lack of segregation of duties in the accounts payable and cash disbursement process. We noted that one employee had the ability to receive invoices, record expenses in the general ledger, write and sign checks, and reconcile internal accounting records. Additionally, our test of cash disbursements identified 5 out of 8 federal expenditures tested that lacked proper approval by an appropriate level of management outside of the cash disbursements accounting function. Cause: Due to a limited number of staff, incompatible work functions in the accounts payable and cash disbursements process were performed by the same individual and lacked the appropriate review and approval by an individual outside of that immediate accounting function. Effect : Cash disbursements were processed for payment that lacked a documented review and approval by management personnel. Recommendations: We recommend that the functions associated with accounts payable and cash disbursements process be segregated to the extent possible. All invoices should have a documented approval for payment by management personnel outside of the accounts payable and cash disbursements function.
Show full finding ▾Hide full finding ▴Criteria and Condition : Internal controls should be in place that provide for properly documented review and approval of federal expenditures by an appropriate level of management outside of the accounts payable and cash disbursement process. Context: During our audit, we noted that there is a lack of segregation of duties in the accounts payable and cash disbursement process. We noted that one employee had the ability to receive invoices, record expenses in the general ledger, write and sign checks, and reconcile internal accounting records. Additionally, our test of cash disbursements identified 5 out of 8 federal expenditures tested that lacked proper approval by an appropriate level of management outside of the cash disbursements accounting function. Cause: Due to a limited number of staff, incompatible work functions in the accounts payable and cash disbursements process were performed by the same individual and lacked the appropriate review and approval by an individual outside of that immediate accounting function. Effect : Cash disbursements were processed for payment that lacked a documented review and approval by management personnel. Recommendations: We recommend that the functions associated with accounts payable and cash disbursements process be segregated to the extent possible. All invoices should have a documented approval for payment by management personnel outside of the accounts payable and cash disbursements function.
Condition: During our audit, we noted that there is a lack of segregation of duties in the accounts payable and cash disbursement process. We noted that one employee had the ability to receive invoices, record expenses in the general ledger, write and sign checks, and reconcile internal accounting records. Additionally, our test of cash disbursements identified 5 out of 8 federal expenditures tested that lacked proper approval by an appropriate level of management outside of the cash disbursements accounting function. Corrective Action Planned: The Airport Director will begin reviewing and documenting approval for all expenses and financial reconciliations. Effective immediately, check signing ability will be removed from the employee responsible for the accounts payable process. In addition, management will evaluate current office personnel and determine if accounting functions can be segregated between current personnel or if an addition of an employee is needed. Anticipated Completion Date: Review and approval action plans will be implemented immediately (as of the date of the auditor’s report). In addition, management will begin an immediate evaluation of current personnel and job functions as it relates to the accounting process. Person Responsible for Corrective Action Plan: Barry Griffith, Airport Director Telephone: (256) 383-2270
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on December 22, 2021 — management decision was due June 22, 2022.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
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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