EIN: 256001765
UEI: FMJ4XT6X65B8
Audited by: Smith Marion & Co
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 22, 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 February 22, 2026 (196 days ago).
What is a management decision? →FAC accepted this audit on September 16, 2024 — management decision was due March 16, 2025.
FAC accepted this audit on August 31, 2023 — management decision was due March 2, 2024.
2022-001 Description Criteria After subsidy (operating) is calculated at a project level, operating subsidy can be transferred as the PHA determines during the PHA's fiscal year to another ACC project(s) if a project's financial information, as described more fully in 240 CFR ? 990.280, produces excess cash flow, and only in the amount up to those excess cash flows. 240 CFR ? 990.205. Condition During our audit, the Authority transferred PHA cash and charged asset management fees in AMP 2 and AMP in excess of the excess cash amount from the 2021 audited numbers. Context AMP 4 and AMP 10 have issues cash flowing and rely on the other AMPS to transfer excess cash every year. In 2021, the other AMPs had less excess cash, so were unable to subsidize AMP 4 and AMP 10 like normal. The Authority did not detect the cash flow issue until after the fiscal year ended. Resulting in noncompliance with the program's rules Cause Controls were not followed to ensure fungibility rules between each project were followed Effect The authority unallowably transferred $203,000 to other AMPs Recommendations Perform monthly reconciliations to ensure fungibility is properly maintained Management Views See Corrective Action Plan
Show full finding ▾Hide full finding ▴2022-001 Description Criteria After subsidy (operating) is calculated at a project level, operating subsidy can be transferred as the PHA determines during the PHA's fiscal year to another ACC project(s) if a project's financial information, as described more fully in 240 CFR ? 990.280, produces excess cash flow, and only in the amount up to those excess cash flows. 240 CFR ? 990.205. Condition During our audit, the Authority transferred PHA cash and charged asset management fees in AMP 2 and AMP in excess of the excess cash amount from the 2021 audited numbers. Context AMP 4 and AMP 10 have issues cash flowing and rely on the other AMPS to transfer excess cash every year. In 2021, the other AMPs had less excess cash, so were unable to subsidize AMP 4 and AMP 10 like normal. The Authority did not detect the cash flow issue until after the fiscal year ended. Resulting in noncompliance with the program's rules Cause Controls were not followed to ensure fungibility rules between each project were followed Effect The authority unallowably transferred $203,000 to other AMPs Recommendations Perform monthly reconciliations to ensure fungibility is properly maintained Management Views See Corrective Action Plan
Program: Low Rent Public Housing AL Number: 14.850 Finding Number: 2022-001 Audit Finding (Copied & Pasted Directly from Auditor?s Report): Condition: During our audit, the Authority transferred PHA cash and charged asset management fees in AMP 2 and AMP 3 in excess of the excess cash amount from the 2021 audited numbers. Context: AMP 4 and AMP 10 have issues cash flowing and rely on the other AMPS to transfer excess cash every year. In 2021, the other AMPs had less excess cash, so were unable to subsidize AMP 4 and AMP 10 like normal. The Authority did not detect the cash flow issue until after the fiscal year ended. Resulting in noncompliance with the program's rules Cause: Controls were not followed to ensure fungibility rules between each project were followed Criteria: After subsidy (operating) is calculated at a project level, operating subsidy can be transferred as the PHA determines during the PHA's fiscal year to another ACC project(s) if a project's financial information, as described more fully in 240 CFR ? 990.280, produces excess cash flow, and only in the amount up to those excess cash flows. 240 CFR ? 990.205. Corrective Action to Be Taken: Executive Director, Holly Girdwood, is responsible to train/teach the Comptroller, Tara Sheffler, to perform monthly reconciliations to ensure fungibility is properly maintained. This should be completed prior to year-end December 31, 2023. In response to the context, it was our understanding that we could charge asset management fees to all AMPS due to COVID guidelines. Contact Responsible for Corrective Action: Tara Sheffler Comptroller PO Box 988 481 Neshannock Avenue New Castle, PA 16103 724-656-5100 ext. 5100 tsheffler@lawrencecountyha.com
FAC accepted this audit on September 20, 2022 — management decision was due March 20, 2023.
The lease shall provide that the PHA and the tenant or representative shall be obligated to inspect the dwelling unit prior to commencement of occupancy by the tenant. The PHA will furnish the tenant with a written statement of the condition of the dwelling unit, and the equipment provided with the unit. The statement shall be signed by the PHA and the tenant, and a copy of the statement shall be retained by the PHA in the tenant's folder. (24 CFR ? 966.4 (i)). During our audit, the Authority was unable to provide us support for 2 completed pre-occupancy inspections. We selected a sample of 9 new admissions to the 14.850 program. Out of the 9 samples selected, 2 of those lacked the proper documentation of the pre-occupancy inspection. Controls were not followed to ensure the inspections and documentation were completed. The Authority is non-compliant with the federal regulations over this federal program, this could potentially result in significant operating and financial penalties. We recommend that Management implement procedures to ensure compliance with the above regulations as it relates to all federal awards. Management agrees with the audit finding and has prepared a Corrective Action Plan (CAP).
Show full finding ▾Hide full finding ▴The lease shall provide that the PHA and the tenant or representative shall be obligated to inspect the dwelling unit prior to commencement of occupancy by the tenant. The PHA will furnish the tenant with a written statement of the condition of the dwelling unit, and the equipment provided with the unit. The statement shall be signed by the PHA and the tenant, and a copy of the statement shall be retained by the PHA in the tenant's folder. (24 CFR ? 966.4 (i)). During our audit, the Authority was unable to provide us support for 2 completed pre-occupancy inspections. We selected a sample of 9 new admissions to the 14.850 program. Out of the 9 samples selected, 2 of those lacked the proper documentation of the pre-occupancy inspection. Controls were not followed to ensure the inspections and documentation were completed. The Authority is non-compliant with the federal regulations over this federal program, this could potentially result in significant operating and financial penalties. We recommend that Management implement procedures to ensure compliance with the above regulations as it relates to all federal awards. Management agrees with the audit finding and has prepared a Corrective Action Plan (CAP).
The Housing Authority of the County of Lawrence cannot provide a move-in inspection on the units as they have been occupied for over a year but has placed a typewritten note in the folders that it is missing and was an audit finding. The authority will add this item to the folder checklist. Holly Girdwood will fix this issue by 9/30/22
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on August 5, 2020 — management decision was due February 5, 2021.
FAC accepted this audit on September 22, 2019 — management decision was due March 22, 2020.
FAC accepted this audit on July 18, 2018 — management decision was due January 18, 2019.
FAC accepted this audit on August 13, 2017 — management decision was due February 13, 2018.
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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