EIN: 476007170
UEI: H7VMNKZ4VLR3
Audited by: Niewedde & Wiens, CPAs
Oversight agency: 14 [Department of Housing and Urban Development]
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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 June 26, 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 December 26, 2026 (118 days from today).
What is a management decision? →FAC accepted this audit on July 22, 2025 — management decision was due January 22, 2026.
FAC accepted this audit on July 19, 2024 — management decision was due January 19, 2025.
FAC accepted this audit on October 5, 2023 — management decision was due April 5, 2024.
FAC accepted this audit on October 9, 2022 — management decision was due April 9, 2023.
FAC accepted this audit on August 3, 2021 — management decision was due February 3, 2022.
FAC accepted this audit on July 15, 2020 — management decision was due January 15, 2021.
FAC accepted this audit on July 17, 2019 — management decision was due January 17, 2020.
During this past year, the former long-time Tenant Based Housing Manager left the employment of the Authority and during the transition to a new Tenant Based Housing Manager, the duties were shared along with another staff and the annual participant reexaminations controls did not occur for eight of the twelve months. We further noted during this transition time that the supervisory housing quality controls inspections did not occur resulting in only 20 of the required 35 inspections to be done. Cause: The Authority did not have procedures in place to ensure the controls that were in place still operated as designed during the transition between staff. Effect or Potential Effect: The controls as designed by the Authority did not operate as intended. Recommendation: It is important that the Authority monitor controls to ensure they are in place and operating as intended. For situations like the transition in staff the Authority went through, the Authority should reevaluate the controls and either ensure they processes are still occurring or new controls are developed to ensure compliance. View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2019-001: Internal Control Structure Moving to Work Demonstration Program, CFDA #14.881 Significant Deficiency/Noncompliance Eligibility, Special Tests and Provisions Criteria: The Authority is responsible for establishing an effective internal control process to ensure the Authority complies with the requirements governing the Move To Work program. The Authority?s controls over the Move To Work program were designed over time to ensure the Authority complied with the requirements governing both eligibility and special tests and provision. This included a sampling of annual participant reexaminations by a supervisor and supervisory housing quality control inspections over physical inspections. The minimum housing quality control inspections number is set by SEMAP guidelines. Condition: During this past year, the former long-time Tenant Based Housing Manager left the employment of the Authority and during the transition to a new Tenant Based Housing Manager, the duties were shared along with another staff and the annual participant reexaminations controls did not occur for eight of the twelve months. We further noted during this transition time that the supervisory housing quality controls inspections did not occur resulting in only 20 of the required 35 inspections to be done. Cause: The Authority did not have procedures in place to ensure the controls that were in place still operated as designed during the transition between staff. Effect or Potential Effect: The controls as designed by the Authority did not operate as intended. Recommendation: It is important that the Authority monitor controls to ensure they are in place and operating as intended. For situations like the transition in staff the Authority went through, the Authority should reevaluate the controls and either ensure they processes are still occurring or new controls are developed to ensure compliance. View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding.
CORRECTIVE ACTION PLAN Year Ended March 31, 2019 The following is the response to and the corrective action to be taken in regard to the finding as reported in the accompanying Schedule of Findings and Questioned Costs for the fiscal year ended March 31, 2019: 2019-001 The Lincoln Housing Authority is implementing a schedule for review of annual participant reexaminations by a supervisor and also for quality control inspections over physical inspections. The Lincoln Housing Authority employs seven housing specialists to conduct participant reexaminations. One interim reexamination and one annual reexamination will be scheduled for audit for each housing specialist each month. The goal is to perform a minimum of 120 reexamination audits each year. Two quality control inspections will be scheduled for each inspector every month. With three inspectors, a total of 72 quality control inspections will be scheduled. Each year a certain number of inspections are cancelled for various reasons. With the scheduling of 72 quality control inspections, even with some cancellations. Lincoln Housing Authority will still be able to meet the required 40 quality control inspections for the year. Contact Person: Chris Lamberty, Executive Director 5700 R Street Lincoln, NE 68505 402-467-2371
FAC accepted this audit on July 30, 2018 — management decision was due January 30, 2019.
FAC accepted this audit on August 9, 2017 — management decision was due February 9, 2018.
FAC accepted this audit on July 24, 2016 — management decision was due January 24, 2017.
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