EIN: 810347136
UEI: VGLHH8NPF8W1
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2023. 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 September 29, 2023 (1059 days ago).
What is a management decision? →Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 Criteria: In accordance with 2 CFR 200.403(f), a cost is not allowable under a federal program if it is included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period. Condition & Context: As a result of our audit procedures, we noted amounts previously reimbursed for February through May 2020 payroll under AIP 69 (CARES Act) in the fiscal year ended June 30, 2020 were also reimbursed under AIP 73 (ARPA) during the year ended June 30, 2022. Cause: Lack of procedures related to monitoring and review of reimbursement requests. Effect: $414,761 of expenditures were removed from the Schedule of Expenditures of Federal Awards. Additionally, an audit adjustment was proposed to adjust the previously reported grant revenue to deferred revenue as of June 30, 2022. Recommendation: We recommend management develop a system of reviewing and monitoring reimbursement requests to ensure that expenditures previously reimbursed under federal funding with similar allowable activities are not included in future requests. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 Criteria: In accordance with 2 CFR 200.403(f), a cost is not allowable under a federal program if it is included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period. Condition & Context: As a result of our audit procedures, we noted amounts previously reimbursed for February through May 2020 payroll under AIP 69 (CARES Act) in the fiscal year ended June 30, 2020 were also reimbursed under AIP 73 (ARPA) during the year ended June 30, 2022. Cause: Lack of procedures related to monitoring and review of reimbursement requests. Effect: $414,761 of expenditures were removed from the Schedule of Expenditures of Federal Awards. Additionally, an audit adjustment was proposed to adjust the previously reported grant revenue to deferred revenue as of June 30, 2022. Recommendation: We recommend management develop a system of reviewing and monitoring reimbursement requests to ensure that expenditures previously reimbursed under federal funding with similar allowable activities are not included in future requests. Management Response: See Corrective Action Plan.
Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 The Great Falls International Airport Authority agrees with the audit recommendations. This was a unique program that unlike other grants allowed us to be reimbursed for operating expenses and likely will never be seen again. The Authority normally receives grants for capital projects each year through the Airport Improvement Program (?AIP?). The Airport employee?s professional construction managers for these projects, such that the normal process is that a contractor invoice is submitted, reviewed and recommended for payment by our construction manager and then submitted for reimbursement from AIP. The COVID relief grants used to reimburse operating costs did not follow this normal process and controls. We will correct the issue identified by re-structuring the process of handling and reconciliation of the grant funds. Airport Accountant, Chayleen Person, will be the one handling the federal funding reimbursement requests. Actions, responsible individuals, and anticipated completion date: - Airport Accountant, Chayleen Person, will handle the reimbursement requests and the review of the federal funding. - Airport Accountant, Chayleen Person, will reconcile these funds monthly to ensure the federal account matches our GL account.
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
Finding #2021-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 Criteria: The Airport Authority is required to file FAA Form 5100-126 and Form 5100-127 within 120 days of the end of the Airport Authority?s fiscal year. Condition & Context: As a result of our audit procedures, we noted Form 5100-126 and Form 5100-127 were not filed by the Airport Authority for the fiscal year ended June 30, 2020. Cause: Lack of procedures related to monitoring and review of reporting requirements. Effect: The Form 5100-126 and Form 5100-127 were not timely filed. In addition, FAA monitors and reviews report submissions and can withhold future entitlement and discretionary AIP grant awards or suspend payments on existing grants. Recommendation: We recommend management develop a system of monitoring reporting compliance to ensure that reports are timely filed and properly reviewed for accuracy and completeness. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2021-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 Criteria: The Airport Authority is required to file FAA Form 5100-126 and Form 5100-127 within 120 days of the end of the Airport Authority?s fiscal year. Condition & Context: As a result of our audit procedures, we noted Form 5100-126 and Form 5100-127 were not filed by the Airport Authority for the fiscal year ended June 30, 2020. Cause: Lack of procedures related to monitoring and review of reporting requirements. Effect: The Form 5100-126 and Form 5100-127 were not timely filed. In addition, FAA monitors and reviews report submissions and can withhold future entitlement and discretionary AIP grant awards or suspend payments on existing grants. Recommendation: We recommend management develop a system of monitoring reporting compliance to ensure that reports are timely filed and properly reviewed for accuracy and completeness. Management Response: See Corrective Action Plan.
Finding #2021-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 The Great Falls International Airport Authority agrees with the audit recommendations. We will correct the issue identified by monitoring the filing of FAA forms by creating appointments in staff calendars for filing due dates and including the filing of Form 5100-126 and 5100-127 the airport tickler file. This procedure will begin with the filing of 2021 forms 5100-126 and 5100-217 in December 2021. Actions, responsible individuals, and anticipated completion date: - The 2021 Forms 5100-126 and 5100-127 will be filed by Airport Accountant, Sydne Frohberg, by their extended due date. A calendar reminder will be made for both the original and extended due dates in Sydne?s Outlook. This has already been done.
FAC accepted this audit on February 6, 2017 — management decision was due August 6, 2017.
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