EIN: 830284910
UEI: GTTTBUCGE4M8
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 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 August 9, 2026 (15 days ago).
What is a management decision? →2025-001 - SEGREGATION OF DUTIES IN ACCOUNTING DEPARTMENT CRITERIA - MANY SMALL ORGANIZATIONS RELY ON ONE OR TWO INDIVIDUALS TO PERFORM THE ACCOUNTING FUNCTIONS. ONE OR TWO EMPLOYEES IN THE ACCOUNTING DEPARTMENT DOES NOT PROVIDE ADEQUATE SEGREGATION OF DUTIES. CONDITION - IN OUR JUDGMENT, THE BOARD'S ACCOUNTING STAFF IS NOT LARGE ENOUGH TO PERMIT ADEQUATE SEGREGATION OF DUTIES AS REPORTED ABOVE. THIS LACK OF SEGREGATION OF DUTIES DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT IF PRESENT. DUE TO THE SIZE OF THE BOARD'S STAFF IT IS ANTICIPATED THAT THIS WILL BE AN ONGOING FINDING. CAUSE - IN OUR JUDGMENT, THE BOARD'S ACCOUNTING STAFF IS NOT LARGE ENOUGH TO PERMIT ADEQUATE SEGREGATION OF DUTIES AS REPORTED ABOVE. DUE TO THE SIZE OF THE BOARD'S STAFF IT IS ANTICIPATED THAT THIS WILL BE AN ONGOING FINDING. EFFECT - THIS LACK OF SEGREGATION OF DUTIES DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT IF PRESENT. CONTEXT - ONE OR TWO EMPLOYEES IN THE BOARD'S ACCOUNTING DEPARTMENT DOES NOT PROVIDE ADEQUATE SEGREGATION OF DUTIES. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDING 2024-001. RECOMMENDATION - IN OUR JUDGMENT, MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE NEED TO UNDERSTAND THE IMPORTANCE OF THIS COMMUNICATION. HOWEVER, DUE TO THE LACK OF RESOURCES AVAILABLE TO MANAGEMENT TO CORRECT THIS WEAKNESS OF SEGREGATION OF DUTIES, WE RECOMMEND MANAGEMENT MITIGATE THIS WEAKNESS WITH POSSIBLE COMPENSATING CONTROLS SUCH AS CLOSE SUPERVISION AND MONITORING BY MANAGEMENT AND BY THE GOVERNING BOARD.
Show full finding ▾Hide full finding ▴2025-001 - SEGREGATION OF DUTIES IN ACCOUNTING DEPARTMENT CRITERIA - MANY SMALL ORGANIZATIONS RELY ON ONE OR TWO INDIVIDUALS TO PERFORM THE ACCOUNTING FUNCTIONS. ONE OR TWO EMPLOYEES IN THE ACCOUNTING DEPARTMENT DOES NOT PROVIDE ADEQUATE SEGREGATION OF DUTIES. CONDITION - IN OUR JUDGMENT, THE BOARD'S ACCOUNTING STAFF IS NOT LARGE ENOUGH TO PERMIT ADEQUATE SEGREGATION OF DUTIES AS REPORTED ABOVE. THIS LACK OF SEGREGATION OF DUTIES DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT IF PRESENT. DUE TO THE SIZE OF THE BOARD'S STAFF IT IS ANTICIPATED THAT THIS WILL BE AN ONGOING FINDING. CAUSE - IN OUR JUDGMENT, THE BOARD'S ACCOUNTING STAFF IS NOT LARGE ENOUGH TO PERMIT ADEQUATE SEGREGATION OF DUTIES AS REPORTED ABOVE. DUE TO THE SIZE OF THE BOARD'S STAFF IT IS ANTICIPATED THAT THIS WILL BE AN ONGOING FINDING. EFFECT - THIS LACK OF SEGREGATION OF DUTIES DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT IF PRESENT. CONTEXT - ONE OR TWO EMPLOYEES IN THE BOARD'S ACCOUNTING DEPARTMENT DOES NOT PROVIDE ADEQUATE SEGREGATION OF DUTIES. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDING 2024-001. RECOMMENDATION - IN OUR JUDGMENT, MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE NEED TO UNDERSTAND THE IMPORTANCE OF THIS COMMUNICATION. HOWEVER, DUE TO THE LACK OF RESOURCES AVAILABLE TO MANAGEMENT TO CORRECT THIS WEAKNESS OF SEGREGATION OF DUTIES, WE RECOMMEND MANAGEMENT MITIGATE THIS WEAKNESS WITH POSSIBLE COMPENSATING CONTROLS SUCH AS CLOSE SUPERVISION AND MONITORING BY MANAGEMENT AND BY THE GOVERNING BOARD.
ALTHOUGH THE ACCOUNTING STAFF IS TOO SMALL TO PROVIDE FOR ADEQUATE SEGREGATION OF DUTIES, THERE ARE EFFECTIVE COMPENSATING CONTROLS IN PLACE. PHYSICAL CONTROL OF DOCUMENTS AND CONTROL OF CHECK SIGNATURE AUTHORITY ARE TWO EXAMPLES OF MEASURES USED TO COMPENSATE FOR THE SEGREGATION ISSUE. VOUCHERS ALL REQUIRE MANAGEMENT APPROVAL, AS WELL AS INVOICES PROCESSED FOR PAYMENT. ON A MONTHLY BASIS, EXPENDITURES ARE REVIEWED BY THE BOARD AND AIRPORT MANAGER, AND BANK STATEMENTS ARE RECONCILED AND REVIEWED. THESE CONTROLS PROVIDE ADEQUATE AND EFFECTIVE SAFEGUARDS TO COMPENSATE FOR THE LACK OF SEGREGATION OF RESPONSIBILITIES IN THE ACCOUNTING DEPARTMENT. STEVE GOOD, AIRPORT MANAGER, IS ABLE TO PROVIDE INFORMATION ON THE STATUS OF THIS CORRECTIVE ACTION.
2024-001
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