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Report of Independent Auditor on Compliance for the Major Federal Program
and on Internal Control over Compliance Required by the Uniform Guidance
To the Board of Commissioners
Peninsula Airport Commission
Newport News, Virginia
Report on Compliance for the Major Federal Program
Opinion on the Major Federal Program
We have audited the Peninsula Airport Commission’s (the “Commission”) compliance with the types of compliance
requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and
material effect on the Commission’s major federal program for the year ended June 30, 2024. The Commission’s
major federal program is identified in the Summary of Auditor’s Results section of the accompanying schedule of
findings and questioned costs.
In our opinion, the Commission complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on its major federal program for the year ended June
30, 2024.
Basis for Opinion on the Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United
States of America; the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (“Uniform Guidance”). Our responsibilities under those standards and the Uniform Guidance are further
described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the Commission and to meet our other ethical responsibilities, in accordance
with relevant ethical requirements relating to our audit. We believe the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion on compliance for the major federal program. Our
audit does not provide a legal determination of the Commission’s compliance with the compliance requirements
referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of laws,
statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the Commission’s
federal programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance
requirements referred to above occurred, whether due to fraud or error, and express an opinion on the
Commission’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not
absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with generally
accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect
material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is
higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred
to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would
influence the judgment made by a reasonable user of the report on compliance about the Commission’s
compliance with the requirements of each major federal program as a whole.
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