EIN: 836000826
UEI: N93MBMMCNPJ6
Audited by: Porter, Muirhead, Cornia, & Howard
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 18, 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 18, 2026 (74 days ago).
What is a management decision? →FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
Amounts reported by Casper/Natrona County International Airport (airport) in section 9.0 Net Assets and 10.0 Capital Expenditures and Construction in Progress on Form 5100-127 where not in accordance with Government Accounting Standards Board Statement No. 34 accrual basis as required to be reported for the Airport as an enterprise fund. Cause: Due to misunderstanding of amounts to be reported in Form 5100-127 on accrual basis in accordance with Government Accounting Standards Board Statement No. 34 amounts where incorrectly reported under the airports budgetary basis. Effect or potential effect: Inaccurate Form 5100-127 reports were filed. Questioned Cost: None Context: PMCH compared amounts reported in each section of Form 5100-127 to underlying accounting records to determine amounts reported were prepared in accordance with the required accounting basis. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend the Airport review the amounts reported annually in Form 5100-127 to the underlying accounting records to ensure they are property reported on the required accounting basis. Views of Responsible Officials: Casper/Natrona County International Airport reviewed the reports submitted and filed a corrected form with the amounts reported on the appropriate accounting basis. Airport staff will continue to enhance their understanding of the reports filed and the underlying accounting records used to support the information reported to ensure amounts reported in the future are accurate and on the correct basis of accounting as appropriate. See corrective action plan.
Show full finding ▾Hide full finding ▴Program: Airport Improvement Program (AIP) Federal Assistance Listing No: 20.106 Federal Agency: U.S. Department of Transportation. Applicable Pass-through Entity: Wyoming Department of Transportation Criteria: Airport sponsors must provide requested information on FAA Form 5100-127 Operating and Financial Summary. The intent of Form 5100-127 is to provide sponsors with a simplified format for reporting how their airports collect and disburse funds. The form arranges the data in accordance with the Government Accounting Standards Board Statement No. 34. Condition: Amounts reported by Casper/Natrona County International Airport (airport) in section 9.0 Net Assets and 10.0 Capital Expenditures and Construction in Progress on Form 5100-127 where not in accordance with Government Accounting Standards Board Statement No. 34 accrual basis as required to be reported for the Airport as an enterprise fund. Cause: Due to misunderstanding of amounts to be reported in Form 5100-127 on accrual basis in accordance with Government Accounting Standards Board Statement No. 34 amounts where incorrectly reported under the airports budgetary basis. Effect or potential effect: Inaccurate Form 5100-127 reports were filed. Questioned Cost: None Context: PMCH compared amounts reported in each section of Form 5100-127 to underlying accounting records to determine amounts reported were prepared in accordance with the required accounting basis. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend the Airport review the amounts reported annually in Form 5100-127 to the underlying accounting records to ensure they are property reported on the required accounting basis. Views of Responsible Officials: Casper/Natrona County International Airport reviewed the reports submitted and filed a corrected form with the amounts reported on the appropriate accounting basis. Airport staff will continue to enhance their understanding of the reports filed and the underlying accounting records used to support the information reported to ensure amounts reported in the future are accurate and on the correct basis of accounting as appropriate. See corrective action plan.
2024-001 Reporting Program Airport Improvement Program Name of Contact Person Tatum Hlavacek, Deputy Director of Finance Corrective Action Plan Casper/Natrona County International Airport reviewed the reports submitted and filed a corrected form with the amounts reported on the appropriate accounting basis. Airport staff will continue to enhance their understanding of the reports filed and the underlying accounting records used to support the information reported to ensure amounts reported in the future are accurate and on the correct basis of accounting as appropriate. Proposed Completion Date June 30, 2025
Program: Airport Improvement Program (AIP) Assistance Listing No: 20.106 Federal Agency: U.S. Department of Transportation Applicable Pass-through Entity: Wyoming Department of Transportation Federal Award ID: 3-56-004-060-2019, 3-56-004-064-2021, 3-56-004-068-2022, 3-56-004-069-2022, 3-56-004-070-2022, 3-56-004-071-2022, 3-56-004-072-2023 Year: Grant reporting period ended September 30, 2023. Criteria Guidance for Completing the Federal Financial Report (SF-425) for the FAA Airport Improvement Program (AIP) from the Federal Aviation Administration require an SF-425 report be filed for each open grant annually – within 90 days of the end of the federal fiscal year (i.e. September 30). Condition Annual SF-425 reports filed by the Casper/Natrona County International Airport (airport) for each open grant were not filed within 90 days of the end of the federal fiscal year. Cause The Airport is aware of required filing deadlines however there is a deficiency in controls to ensure notification for reporting deadlines as they become due. Effect or potential effect Annual SF-425 reports were filed after the required due date set by the FAA. Questioned Cost None. Context PMCH obtained the Annual SF-425 reports for each open grant for fiscal year 2024 noting the filing date was not within 90 days of the end of the federal fiscal year. Identification as a repeat finding This is not a repeat finding. Recommendation We recommend the Airport implement control activities such as due date reminders in a calendar or year-end checklists to help ensure required reporting is completed and filed timely as required. Views of Responsible Officials Casper/Natrona County International Airport submitted the required reports as soon as they were aware they had not been filed. Additionally, project engineers had submitted the required SF-425 report at project completion for each open grant completed in fiscal year 2024. Airport staff have implemented a process to remind staff of upcoming reporting deadlines as appropriate to ensure required reports are filed timely. See corrective action plan.
Show full finding ▾Hide full finding ▴Program: Airport Improvement Program (AIP) Assistance Listing No: 20.106 Federal Agency: U.S. Department of Transportation Applicable Pass-through Entity: Wyoming Department of Transportation Federal Award ID: 3-56-004-060-2019, 3-56-004-064-2021, 3-56-004-068-2022, 3-56-004-069-2022, 3-56-004-070-2022, 3-56-004-071-2022, 3-56-004-072-2023 Year: Grant reporting period ended September 30, 2023. Criteria Guidance for Completing the Federal Financial Report (SF-425) for the FAA Airport Improvement Program (AIP) from the Federal Aviation Administration require an SF-425 report be filed for each open grant annually – within 90 days of the end of the federal fiscal year (i.e. September 30). Condition Annual SF-425 reports filed by the Casper/Natrona County International Airport (airport) for each open grant were not filed within 90 days of the end of the federal fiscal year. Cause The Airport is aware of required filing deadlines however there is a deficiency in controls to ensure notification for reporting deadlines as they become due. Effect or potential effect Annual SF-425 reports were filed after the required due date set by the FAA. Questioned Cost None. Context PMCH obtained the Annual SF-425 reports for each open grant for fiscal year 2024 noting the filing date was not within 90 days of the end of the federal fiscal year. Identification as a repeat finding This is not a repeat finding. Recommendation We recommend the Airport implement control activities such as due date reminders in a calendar or year-end checklists to help ensure required reporting is completed and filed timely as required. Views of Responsible Officials Casper/Natrona County International Airport submitted the required reports as soon as they were aware they had not been filed. Additionally, project engineers had submitted the required SF-425 report at project completion for each open grant completed in fiscal year 2024. Airport staff have implemented a process to remind staff of upcoming reporting deadlines as appropriate to ensure required reports are filed timely. See corrective action plan.
2024-002 Reporting Program Airport Improvement Program Name of Contact Person Tatum Hlavacek, Deputy Director of Finance Corrective Action Plan Casper/Natrona County International Airport submitted the required reports as soon as they were aware they had not been filed. Additionally, project engineers had submitted the required SF-425 report at project completion for each open grant completed in fiscal year 2024. Airport staff have implemented a process to remind staff of upcoming reporting deadlines as appropriate to ensure required reports are filed timely. Proposed Completion Date June 30, 2025
FAC accepted this audit on January 6, 2024 — management decision was due July 6, 2024.
FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.
FAC accepted this audit on January 9, 2022 — management decision was due July 9, 2022.
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
FAC accepted this audit on November 4, 2019 — management decision was due May 4, 2020.
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on November 19, 2017 — management decision was due May 19, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on November 22, 2016 — management decision was due May 22, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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