EIN: 430887814
UEI: PSKEUALBWML6
Audited by: Barrale Renshaw CPAs and Advisors LLC
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 February 18, 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 August 18, 2026 (20 days ago).
What is a management decision? →We were unable to obtain an understanding of the Authority’s internal controls, due to management’s inability to provide requested internal control documentation and related policies, procedures and processes. Questioned Costs: Unknown Effect: Without effective internal controls the Authority’s ability to provide reasonable assurance regarding the effectiveness and efficiency of operations, reliability of financial statements and compliance with applicable laws and regulations. Cause: Change in management. Recommendation: We recommend that the Authority establish an internal control system, which includes policies and procedure to minimize risks, protect assets, ensure accuracy of records and financial statements, promote operational efficiency and establishes policies and procedures.
Show full finding ▾Hide full finding ▴2024-001 Internal Control Criteria: As mandated by the Budget and Accounting Procedures Act of 1950, agencies are required to establish systems of internal control. The Federal Managers Financial Integrity Act of 1982 strengthened the system by requiring agency heads to report annually according to the prescribed control standards and guidance of the Government Accountability Office (GAO) and Office of Management and Budget (OMB). An organization’s internal controls are the policies, procedures, and processes designed to safeguard company assets and minimize risk. In fact, internal control compliance plays a vital role in providing reasonable assurance that company objectives are met in an efficient and effective manner, contributing to the overall success and sustainability of an organization. Condition: We were unable to obtain an understanding of the Authority’s internal controls, due to management’s inability to provide requested internal control documentation and related policies, procedures and processes. Questioned Costs: Unknown Effect: Without effective internal controls the Authority’s ability to provide reasonable assurance regarding the effectiveness and efficiency of operations, reliability of financial statements and compliance with applicable laws and regulations. Cause: Change in management. Recommendation: We recommend that the Authority establish an internal control system, which includes policies and procedure to minimize risks, protect assets, ensure accuracy of records and financial statements, promote operational efficiency and establishes policies and procedures.
Finding #1: 2024‐001 INTERNAL CONTROL Corrective Action: Lee’s Summit Housing Authority (LSHA) has implemented a comprehensive system of internal controls in accordance with the Budget and Accounting Procedures Act of 1950, the Federal Managers’ Financial Integrity Act of 1982, and applicable GAO and OMB guidance. A new Internal Control Policy was approved by the Board of Commissioners on September 17, 2025. Management and staff have been trained to ensure understanding and consistent application of the internal controls.
2023-001
The Housing Authority could not provide us with the current pension plan so we were unable to determine if the pension was correctly funded. Question Cost: Unknown Effect: We were unable to determine who was covered by the pension plan, the amount the Authority was funding and the amount that the employees should be contributing. Cause: Lack of documentation. Recommendation: We recommend the Housing Authority obtain a copy of the current pension plan from their pension provider and review payments made by the authority and it’s employs to determine if the pension has been correctly funded.
Show full finding ▾Hide full finding ▴2024-002 Pension Criteria: The Housing Authority should have pension plan documentation available to be reviewed. Condition: The Housing Authority could not provide us with the current pension plan so we were unable to determine if the pension was correctly funded. Question Cost: Unknown Effect: We were unable to determine who was covered by the pension plan, the amount the Authority was funding and the amount that the employees should be contributing. Cause: Lack of documentation. Recommendation: We recommend the Housing Authority obtain a copy of the current pension plan from their pension provider and review payments made by the authority and it’s employs to determine if the pension has been correctly funded.
Finding #2: PENSION Corrective Action: Lee’s Summit Housing Authority (LSHA) contacted Empower, the previous administrator of LSHA retirement to roll-over all remaining funds to Housing Authority Retirement Trust (HART) which had been approved by the Board of Commissioners in 2023. Final transfer of funds is scheduled for February 2026. HART was contacted and all new employees were correctly entered and all previous employees were reconciled and any back-payments were submitted to get all employees current and correct.
2023-002
The Authority was unable to provide a majority of the supporting documentation. This includes but is not limited to the following significant areas: • invoices • tenant files • bank statements • payroll registers • operating budget The Authority was unable to produce the requested documents supporting Housing Authority financial statements. Questioned Cost: Cannot be determined, due to incomplete information. Effect: Housing Authority’s financial statements are not supported. Cause: Lack of prior management oversight. Recommendation: We recommend the Housing Authority’s management implement a system to maintain source documents and files that support the financial transactions.
Show full finding ▾Hide full finding ▴2024-003 Missing Documentation Criteria: Requested information should be readily available for audit examination. Accurate record keeping and reporting are crucial to the successful management of funded activities. Condition: The Authority was unable to provide a majority of the supporting documentation. This includes but is not limited to the following significant areas: • invoices • tenant files • bank statements • payroll registers • operating budget The Authority was unable to produce the requested documents supporting Housing Authority financial statements. Questioned Cost: Cannot be determined, due to incomplete information. Effect: Housing Authority’s financial statements are not supported. Cause: Lack of prior management oversight. Recommendation: We recommend the Housing Authority’s management implement a system to maintain source documents and files that support the financial transactions.
Finding #3: 2024‐003 MISSING DOCUMENTATION Corrective Action: Lee’s Summit Housing Authority (LSHA) will implement a formal document management and record retention system to ensure that all source documents supporting financial transactions and program activities are properly maintained, organized, and readily accessible for audit and monitoring purposes. The agency will develop and formally adopt written policies outlining documentation requirements, retention periods, and storage methods for financial, payroll, tenant, and administrative records. LSHA will implement a centralized filing system (electronic and physical) for all supporting documentation, including invoices, bank statements, payroll registers, tenant files, and budget records. LSHA will also restrict access to authorized personnel and ensure documents are protected from loss or unauthorized alteration. LSHA has made reasonable efforts to obtain and reconstruct missing records from third parties such as banks, vendors, payroll providers, and funding agencies. LSHA is providing training to staff on recordkeeping requirements and document management procedures.
2023-003
FAC accepted this audit on August 1, 2024 — management decision was due February 1, 2025.
We were unable to obtain an understanding of the Authority’s internal controls, due to management’s inability to provide requested internal control documentation and related policies, procedures and processes. Questioned Costs: Unknown Effect: Without effective internal controls the Authority’s ability to provide reasonable assurance regarding the effectiveness and efficiency of operations, reliability of financial statements and compliance with applicable laws and regulations. Cause: Change in management. Recommendation: We recommend that the Authority establish an internal control system, which includes policies and procedure to minimize risks, protect assets, ensure accuracy of records and financial statements, promote operational efficiency and establishes policies and procedures.
Show full finding ▾Hide full finding ▴2023-001 Internal Control Criteria: As mandated by the Budget and Accounting Procedures Act of 1950, agencies are required to establish systems of internal control. The Federal Managers Financial Integrity Act of 1982 strengthened the system by requiring agency heads to report annually according to the prescribed control standards and guidance of the Government Accountability Office (GAO) and Office of Management and Budget (OMB). An organization’s internal controls are the policies, procedures, and processes designed to safeguard company assets and minimize risk. In fact, internal control compliance plays a vital role in providing reasonable assurance that company objectives are met in an efficient and effective manner, contributing to the overall success and sustainability of an organization. Condition: We were unable to obtain an understanding of the Authority’s internal controls, due to management’s inability to provide requested internal control documentation and related policies, procedures and processes. Questioned Costs: Unknown Effect: Without effective internal controls the Authority’s ability to provide reasonable assurance regarding the effectiveness and efficiency of operations, reliability of financial statements and compliance with applicable laws and regulations. Cause: Change in management. Recommendation: We recommend that the Authority establish an internal control system, which includes policies and procedure to minimize risks, protect assets, ensure accuracy of records and financial statements, promote operational efficiency and establishes policies and procedures.
Under the direction of the newly hired Executive Director, LSHA has established internal controls, however, the issues with Lindsey/MRI Fee Accountants are still plaguing the agency. New full-time employees have been hired, and an updated organizational structure has been established to include the necessary internal controls.
The Housing Authority could not provide us with the current pension plan so we were unable to determine if the pension was correctly funded. Question Cost: Unknown Effect: We were unable to determine who was covered by the pension plan, the amount the Authority was funding and the amount that the employees should be contributing. Cause: Lack of documentation. Recommendation: We recommend the Housing Authority obtain a copy of the current pension plan from their pension provider and review payments made by the authority and it’s employs to determine if the pension has been correctly funded.
Show full finding ▾Hide full finding ▴2023-002 Pension Criteria: The Housing Authority should have pension plan documentation available to be reviewed. Condition: The Housing Authority could not provide us with the current pension plan so we were unable to determine if the pension was correctly funded. Question Cost: Unknown Effect: We were unable to determine who was covered by the pension plan, the amount the Authority was funding and the amount that the employees should be contributing. Cause: Lack of documentation. Recommendation: We recommend the Housing Authority obtain a copy of the current pension plan from their pension provider and review payments made by the authority and it’s employs to determine if the pension has been correctly funded.
Due to shredding and removing of documents by former staff, LSHA staff could not readily provide copies of the active pension plans. LSHA has held several meetings with pension providers, Empower and HART to recreate documents and be provided with copies of emails and documents. LSHA's new IT company has also been able to retrieve deleted documents off the server to assist the new Executive Director. The previous Interim Deputy Executive Director initiated the process to switch providers. The legitimacy of the transition is being thoroughly reviewed. It appears that the new Pension providers HART that was originally initiated by the previous Deputy Director, Tammy Dryer, was never followed up on and employee paperwork turned in. The current Pension provider Empower is still currently the agency's (LSHA) pension provider, as Tammy initiated and email to end but never completed the paperwork to end the contract. In addition, pensions for past employees were still being paid into the plan. As of June 6th, 2024, the current Executive Director has completed all necessary paperwork to correct the employee roster. The current Executive Director authorized for the Former Executive Director Erik Berg's pension payment/transfer to be released on May 31, 2024. The current Executive Director, Lisa Dickerson met with HART on June 5, 2024, and the agency will be moving the pension plan from Empower to HART effective July 1, 2024, as per the previous Board Resolution in September 2023. There was and will not be any gap in the pension plan for the agency.
The Authority was unable to provide a majority of the supporting documentation. This includes but is not limited to the following significant areas: • invoices • tenant files • bank statements • payroll registers • operating budget The Authority was unable to produce the requested documents supporting Housing Authority financial statements. Questioned Cost: Cannot be determined, due to incomplete information. Effect: Housing Authority’s financial statements are not supported. Cause: Lack of prior management oversight. Recommendation: We recommend the Housing Authority’s management implement a system to maintain source documents and files that support the financial transactions.
Show full finding ▾Hide full finding ▴2023-003 Missing Documentation Criteria: Requested information should be readily available for audit examination. Accurate record keeping and reporting are crucial to the successful management of funded activities. Condition: The Authority was unable to provide a majority of the supporting documentation. This includes but is not limited to the following significant areas: • invoices • tenant files • bank statements • payroll registers • operating budget The Authority was unable to produce the requested documents supporting Housing Authority financial statements. Questioned Cost: Cannot be determined, due to incomplete information. Effect: Housing Authority’s financial statements are not supported. Cause: Lack of prior management oversight. Recommendation: We recommend the Housing Authority’s management implement a system to maintain source documents and files that support the financial transactions.
Due to shredding and poor record keeping by the agency's former Administration, records for the period of October 2022- September 2023 some records could not be provided as none of the previous staff that worked during that tenue was still employed with LSHA. LSHA has established internal processes that include electronic filing of invoices, bank statements, and payroll registers. LSHA is also analyzing internal processes with the Fee Accountant to ensure budget compliance. LSHA is moving in the direction of changing its' Fee Accountant by July 1, 2024, as it appears that there is a failure in that department as well when it comes to LSHA's electronic and financial controls. The current Executive Director and staff continue to work diligently in retrieving and recreating records and documents, while also ensuring that current documents are reconciled and uploaded properly.
FAC accepted this audit on November 23, 2021 — management decision was due May 23, 2022.
FAC accepted this audit on November 23, 2021 — management decision was due May 23, 2022.
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on June 15, 2017 — management decision was due December 15, 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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