EIN: 830293310
UEI: N9EVR9EDJ9C4
Audited by: James Reilly, CPA PC
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 October 23, 2024. 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 April 23, 2025 (495 days ago).
What is a management decision? →FAC accepted this audit on November 13, 2023 — management decision was due May 13, 2024.
FAC accepted this audit on December 7, 2022 — management decision was due June 7, 2023.
FAC accepted this audit on November 29, 2021 — management decision was due May 29, 2022.
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
There are various functions in which segregation of duties are not maintained. Criteria: Segregation of duties is a primary aspect of internal control. Segregation of duties implies that one individual not be able to control or influence a transaction from initiation to posting and/or have access to both assets and the accounting records. Cause of Condition: Segregation of duties was not met due to the small size of the entity and budget constraints that inhibit the hiring of adequate personnel to remedy this deficiency. It may not be feasible for them to maintain adequate segregation of duties due to these constraints. Effect or Potential Effect of Condition: Adequate segregation of duties were not met due to the reason stated under ?Cause? above. The Airport?s accounting and reporting system did not have all necessary controls in place. This control deficiency is prevalent in organizations in small local governmental entities. Recommendation: Due to the small size of the of the Airports accounting staff, it is not practical or cost effective to maintain adequate segregation of duties, however, a continued diligent system of review and monitoring by the Board will reduce the risk created by this finding. This is considered a significant deficiency in the Airport?s internal control system.
Show full finding ▾Hide full finding ▴Condition: There are various functions in which segregation of duties are not maintained. Criteria: Segregation of duties is a primary aspect of internal control. Segregation of duties implies that one individual not be able to control or influence a transaction from initiation to posting and/or have access to both assets and the accounting records. Cause of Condition: Segregation of duties was not met due to the small size of the entity and budget constraints that inhibit the hiring of adequate personnel to remedy this deficiency. It may not be feasible for them to maintain adequate segregation of duties due to these constraints. Effect or Potential Effect of Condition: Adequate segregation of duties were not met due to the reason stated under ?Cause? above. The Airport?s accounting and reporting system did not have all necessary controls in place. This control deficiency is prevalent in organizations in small local governmental entities. Recommendation: Due to the small size of the of the Airports accounting staff, it is not practical or cost effective to maintain adequate segregation of duties, however, a continued diligent system of review and monitoring by the Board will reduce the risk created by this finding. This is considered a significant deficiency in the Airport?s internal control system.
Management?s Response & Corrective Action: An increase in the segregation of duties is currently not feasible due to the size of the Airport administrative staff. The Airport Board and Management have implemented changes to address the situation to the degree feasible. The Airport Manager now has to sign an authorization form for all fund transfers between bank accounts. The Airport Board is also provided the following reports on a monthly basis: bank reconciliations, credit card statements and check register.
2019-001
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
There are various functions in which segregation of duties are not maintained. Effect: Adequate segregation of duties were not met due to the reason stated under ?Cause? below. The Airport?s accounting and reporting system did not have all necessary controls in place. This control deficiency is prevalent in organizations in small local governmental entities. Cause: Segregation of duties was not met due to the small size of the entity and budget constraints that inhibit the hiring of adequate personnel to remedy this deficiency. It may not be feasible for them to maintain adequate segregation of duties due to these constraints.
Show full finding ▾Hide full finding ▴Criteria: Segregation of duties is a primary aspect of internal control. Segregation of duties implies that one individual not be able to control or influence a transaction from initiation to posting and/or have access to both assets and the accounting records. Condition: There are various functions in which segregation of duties are not maintained. Effect: Adequate segregation of duties were not met due to the reason stated under ?Cause? below. The Airport?s accounting and reporting system did not have all necessary controls in place. This control deficiency is prevalent in organizations in small local governmental entities. Cause: Segregation of duties was not met due to the small size of the entity and budget constraints that inhibit the hiring of adequate personnel to remedy this deficiency. It may not be feasible for them to maintain adequate segregation of duties due to these constraints.
Contact Person: Robert Hooper, Airport Manager Corrective Action Planned: An increase in the segregation of duties is currently not feasible due to the size of the Airport administrative staff. The Airport Board and Management have implemented changes to address the situation to the degree feasible. The Airport Manager now has to sign an authorization form for all fund transfers between bank accounts. The Airport Board is also provided the following reports on a monthly basis: bank reconciliations, credit card statements and check register. Effective date: The procedures to minimize the lack of segregation of duties were existing at the time of audit. The Board and management are aware of the condition, and continue to monitor and provide oversight controls over accounting functions.
2018-001
FAC accepted this audit on November 7, 2017 — management decision was due May 7, 2018.
GSA_MIGRATION
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2016-001
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