EIN: 830253531
UEI: TXJGNCSLLTW9
Audited by: CARVER, FLOREK & JAMES, CPA'S
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 December 17, 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 June 17, 2026 (75 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on February 22, 2023 — management decision was due August 22, 2023.
During our testing, we noted the Airport had not adopted a procurement policy in compliance with federal regulations as noted in the previous audit. Cause: The Airport has not documented a procurement policy that complies with federal regulations. Effect: Failure to have a documented procurement policy may result in entering into a contract that may not be in compliance with federal standards. Questioned Costs: None noted. Repeat Finding: Yes Recommendation: We recommend that the Airport adopt and document a procurement policy that is in compliance with federal regulations. Response: Please see final page of this report for management?s response as found on the Airport?s letterhead.
Show full finding ▾Hide full finding ▴Criteria: Federal regulations 2 CFR 200.318 states that the Airport must use its own documented procurement procedures which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. In addition, 2 CFR 200.303 states, the Airport, as a recipient of federal funds, must establish and maintain effective internal controls over its federal awards that provides reasonable assurance that the Airport is managing the federal awards in compliance with federal statutes, regulations, and the award terms and conditions. Condition: During our testing, we noted the Airport had not adopted a procurement policy in compliance with federal regulations as noted in the previous audit. Cause: The Airport has not documented a procurement policy that complies with federal regulations. Effect: Failure to have a documented procurement policy may result in entering into a contract that may not be in compliance with federal standards. Questioned Costs: None noted. Repeat Finding: Yes Recommendation: We recommend that the Airport adopt and document a procurement policy that is in compliance with federal regulations. Response: Please see final page of this report for management?s response as found on the Airport?s letterhead.
2022-001 Procurement, Suspension, and Debarment In accordance with2022-001 Procurement, Suspension, and Debarment In accordance with 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. The Board adopted a procurement policy on January 12, 2023. 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. The Board adopted a procurement policy on January 12, 2023.
During our testing, we noted the Airport had not correctly calculated the expenditures for the GRANT AIP 3-56-0005-057-2020. Certain expenditures had been reported on the prior year and others were omitted. The SEFA presented in this report has been adjusted to correct for the errors noted. Cause: Administrative oversight, likely due to changes in accounting personnel. Questioned Costs: None noted. Repeat Finding: No Recommendation: We recommend that the Airport develop a process to review the SEFA prior to submission for audit. Response: Please see final page of this report for management?s response as found on the Airport?s letterhead.
Show full finding ▾Hide full finding ▴Criteria: When the Federal expenditures are over $750,000 the Schedule of Federal Awards (SEFA) is presented along with the financial statements in additional supplementary information. The SEFA is to be presented on the same basis of accounting as the Airport?s financial statements unless disclosed. 2 CFR 200.303 states, the Airport, as a recipient of federal funds, must establish and maintain effective internal controls over its federal awards that provides reasonable assurance that the Airport is managing the federal awards in compliance with federal statutes, regulations, and the award terms and conditions. Condition: During our testing, we noted the Airport had not correctly calculated the expenditures for the GRANT AIP 3-56-0005-057-2020. Certain expenditures had been reported on the prior year and others were omitted. The SEFA presented in this report has been adjusted to correct for the errors noted. Cause: Administrative oversight, likely due to changes in accounting personnel. Questioned Costs: None noted. Repeat Finding: No Recommendation: We recommend that the Airport develop a process to review the SEFA prior to submission for audit. Response: Please see final page of this report for management?s response as found on the Airport?s letterhead.
2022-002 Schedule of Federal Awards: This deficiency was an administrative oversight due to changes in accounting personnel. Management and the Airport will implement a process to review the SEFA prior to submission for audit to ensure that all grant expenditures have been properly reported. The Director of Finance, Jennifer Nelson, will be responsible for oversight of the SEFA and implementing a review process by September 2023.
FAC accepted this audit on May 16, 2022 — management decision was due November 16, 2022.
During our testing, we noted the Airport had not adopted a procurement policy in compliance with federal regulations as noted in the previous audit. Cause: The Airport has not documented a procurement policy that complies with federal regulations. Effect: Failure to have a documented procurement policy may result in entering into a procurement that may not be in compliance with federal standards. Questioned Costs: None noted. Repeat Finding: Yes Recommendation: We recommend that the Airport adopt and document a procurement policy that is in compliance with federal regulations. Response: Please see final page of this report for management?s response as found on the Airport?s letterhead.
Show full finding ▾Hide full finding ▴2021-001: Procurement, Suspension, and Debarment ? Significant Deficiency Criteria: Federal regulations 2 CFR 200.318 states that the Airport must use its own documented procurement procedures which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. In addition, 2 CFR 200.303 states, the Airport, as a recipient of federal funds, must establish and maintain effective internal controls over its federal awards that provides reasonable assurance that the Airport is managing the federal awards in compliance with federal statutes, regulations, and the award terms and conditions. Condition: During our testing, we noted the Airport had not adopted a procurement policy in compliance with federal regulations as noted in the previous audit. Cause: The Airport has not documented a procurement policy that complies with federal regulations. Effect: Failure to have a documented procurement policy may result in entering into a procurement that may not be in compliance with federal standards. Questioned Costs: None noted. Repeat Finding: Yes Recommendation: We recommend that the Airport adopt and document a procurement policy that is in compliance with federal regulations. Response: Please see final page of this report for management?s response as found on the Airport?s letterhead.
2021-001 Procurement, Suspension, and Debarment In accordance with 2 CFR 200.318, management will adopt documented procurement procedures which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. Management acknowledges that the resolution method has not changed since the previous audit, however, there has been a turnover in administration during that time. The previous director departed prior to implementation of the agreed upon resolution. The current Director of Aviation, Timothy Bradshaw, expects to have official procurement procedures in place prior to December 1, 2022.
2020-001
During our testing, we noted that the annual reports had been filed, however, these filings did not occur within the 90 days after year end as required under the grant agreement. Cause: Management had not adopted procedures for completing accurate and timely required reporting requirements. Effect: Failure to have internal procedures and controls may result in inaccurate or late submissions of required grant reporting requirements. Questioned Costs: None noted. Repeat Finding: No Recommendation: We recommend that management adopt a policy for completing and reviewing all required reporting requirements in a timely manner. Response: Please see final page of this report for management?s response as found on the Airport?s letterhead.
Show full finding ▾Hide full finding ▴2021-002: Reporting ? Significant Deficiency Criteria: Federal regulations 2 CFR 200.328 states the laws, regulations, and the provisions of contract or grant agreements pertaining to the specific programs require that reports be complete, accurate, and supported by accounting records (if applicable) and be submitted in compliance with the appropriate deadlines. Condition: During our testing, we noted that the annual reports had been filed, however, these filings did not occur within the 90 days after year end as required under the grant agreement. Cause: Management had not adopted procedures for completing accurate and timely required reporting requirements. Effect: Failure to have internal procedures and controls may result in inaccurate or late submissions of required grant reporting requirements. Questioned Costs: None noted. Repeat Finding: No Recommendation: We recommend that management adopt a policy for completing and reviewing all required reporting requirements in a timely manner. Response: Please see final page of this report for management?s response as found on the Airport?s letterhead.
It is currently the policy of Airport Administration to complete and review all reporting requirements in a timely fashion. Previously, the airport has depended on Childress Accounting to prepare these reports for submittal. For the reports in question, Childress Accounting submitted these documents for management?s signature on December 27, 2021, just a few days prior to the December 31 deadline. Upon management review, it was determined that the documents had been prepared incorrectly. Management subsequently prioritized accuracy over timeliness, submitting the required SF 45 forms late to ensure they were filled out correctly. The airport has since separated from Childress Accounting and has returned to relying on Airport Administration personnel for the timely and accurate reporting on Federal Grants. This task is currently the responsibility of Nathan Banton, the Deputy Director, but will become the responsibility of the Chief Financial Officer once that position has been filled. Management considers this item completed.
FAC accepted this audit on July 5, 2021 — management decision was due January 5, 2022.
During our testing, we noted that the Board does not have a documented procurement policy. In addition, the procurement procedures followed by the Board did not include all of the requirements under the Uniform Guidance procurement standards. Our testing noted that the Board followed its procurement procedures that were developed using best practices. Cause: The Board has not documented a procurement policy that complies with federal regulations. Effect: Failure to have a documented procurement policy may result in entering into a procurement that may not be in compliance with federal standards. Questioned Costs: None reported. Context: We tested the contract that the Board entered into under the grant. We noted that the Board had gone out to bid for the contract and was awarded based on the Board?s procurement procedures. A statistical sample was not used in testing. Repeat Finding: No Recommendation: We recommend that the Board adopt and document a procurement policy that is in compliance with federal regulations. Views of Responsible Officials: We agree with the finding as presented and will adopt an official procurement policy. We will have our procurement policy in a written document. The Board identified an employee on staff to oversee the procurement process. This individual will ensure that Board employees are following the procurement process. The Procurement manual will be reviewed annually for updates.
Show full finding ▾Hide full finding ▴2020-001 U.S. Department of Transportation Passed Through Wyoming Aeronautics Division CFDA # 20.106, Airport Improvement Program Pass-through Grant Identification # 3-56-0005-51; 52; 53; 55; 56; 57 Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Criteria: Federal regulations 2 CFR 200.318 states that the Board must use its own documented procurement procedures which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in 2 CFR 200.318 through 200.326. In addition, 2 C.F.R, 200.303 states, the Board, as a recipient of federal funds, must establish and maintain effective internal control over its federal awards that provides reasonable assurance that the Board is managing the federal awards in compliance with federal statutes, regulations, and the award terms and conditions. Condition: During our testing, we noted that the Board does not have a documented procurement policy. In addition, the procurement procedures followed by the Board did not include all of the requirements under the Uniform Guidance procurement standards. Our testing noted that the Board followed its procurement procedures that were developed using best practices. Cause: The Board has not documented a procurement policy that complies with federal regulations. Effect: Failure to have a documented procurement policy may result in entering into a procurement that may not be in compliance with federal standards. Questioned Costs: None reported. Context: We tested the contract that the Board entered into under the grant. We noted that the Board had gone out to bid for the contract and was awarded based on the Board?s procurement procedures. A statistical sample was not used in testing. Repeat Finding: No Recommendation: We recommend that the Board adopt and document a procurement policy that is in compliance with federal regulations. Views of Responsible Officials: We agree with the finding as presented and will adopt an official procurement policy. We will have our procurement policy in a written document. The Board identified an employee on staff to oversee the procurement process. This individual will ensure that Board employees are following the procurement process. The Procurement manual will be reviewed annually for updates.
Management?s Corrective Action Plan June 30, 2020 2020-001: Procurement, Suspension, and Debarment Criteria The Office of Management and Budget's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards require certain explicit wording to be included in the procurement policies of entities expending federal funds, including commitments to maximize open and free competition, and avoiding purchase of unnecessary items. Finding The Cheyenne Regional Airport Board does not have a procurement policy in place that includes the conditions of maximizing open and free competitive bidding policies and prohibiting purchase of unnecessary items. Action Plan Management is revising its procurement policy to include verbiage to the effect of maximizing open and free competitive bidding policies and prohibiting purchase of unnecessary items. Persons Responsible for Action Plan Director and Deputy Director of Aviation Timeline/Status The persons responsible will submit for Board approval a revised procurement policy no later than the June 2021 meeting.
FAC accepted this audit on March 5, 2019 — management decision was due September 5, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
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