EIN: 010273274
UEI: N2B1NKN1L533
Audit also covers 5 related EINs: 010462712, 223200986, 272346618, 272423707, 460974554 · unlinked EINs have no separate FAC filing
Audited by: RHR Smith & Company
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on June 17, 2025 — management decision was due December 17, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on March 22, 2023 — management decision was due September 22, 2023.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
During audit procedures, it was identified that two Housing Choice Voucher, four Lower Income Housing Assistance - Section 8 Moderate Rehabilitation and two Public and Indian Housing tenant files did not include documentation required to demonstrate compliance with the mandated use of EIV as a third-party source to verify tenant income information as part of the recertification process. Cause: The Authority does not have the necessary internal controls in place to ensure compliance with existing policies and procedures. Effect: The Authority cannot ensure that necessary third-party income verification documentation is processed for tenant recertifications. Errors could result in ineligible individuals participating in the program(s) and/or miscalculations of rental assistance payments. Identification of Questioned Costs: None identified. Context: The Authority has average populations of 1,055 Housing Voucher Cluster tenants, 140 Lower Income Housing Assistance - Section 8 Moderate Rehabilitation tenants and 407 Public and Indian Housing tenants. Out of these populations, 25 tenant rent recertifications were tested for each program. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Authority implement internal control processes and procedures to ensure that documentation of use of the EIV system is maintained in all tenant files for mandatory recertifications. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Authority.
Show full finding ▾Hide full finding ▴Federal Program Information: U.S. Department of Housing and Urban Development: Housing Voucher Cluster: CFDA - 14.871 - Housing Choice Voucher Section 8 Project-Based Cluster: CFDA - 14.856 - Lower Income Housing Assistance - Section 8 Moderate Rehabilitation CFDA - 14.850 - Public and Indian Housing Criteria: The following CFR applies to this finding: 24 CFR 5.233. Condition: During audit procedures, it was identified that two Housing Choice Voucher, four Lower Income Housing Assistance - Section 8 Moderate Rehabilitation and two Public and Indian Housing tenant files did not include documentation required to demonstrate compliance with the mandated use of EIV as a third-party source to verify tenant income information as part of the recertification process. Cause: The Authority does not have the necessary internal controls in place to ensure compliance with existing policies and procedures. Effect: The Authority cannot ensure that necessary third-party income verification documentation is processed for tenant recertifications. Errors could result in ineligible individuals participating in the program(s) and/or miscalculations of rental assistance payments. Identification of Questioned Costs: None identified. Context: The Authority has average populations of 1,055 Housing Voucher Cluster tenants, 140 Lower Income Housing Assistance - Section 8 Moderate Rehabilitation tenants and 407 Public and Indian Housing tenants. Out of these populations, 25 tenant rent recertifications were tested for each program. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Authority implement internal control processes and procedures to ensure that documentation of use of the EIV system is maintained in all tenant files for mandatory recertifications. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Authority.
Lewiston Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2020. FINDINGS ? FINANCIAL STATEMENT AUDIT Missing EIV?s in MOD Rehab and Section 8 folders. Recommendations: Policies and procedures should be created to prevent this type of error from occurring. Action Planned: The importance of EIV?s being run within 90 days of move in date and being in the tenant?s files has been reviewed with the entire E&O staff and all property managers. A monthly review will be conducted by the Section 8 Manager and Property Managers for mandatory compliance. Sincerely, Darcey Cyr Controller
FAC accepted this audit on April 14, 2020 — management decision was due October 14, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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