EIN: 596002823
UEI: HM46M8AFNE37
Audited by: Malcolm Johnson Company, P.A.
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 December 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 June 22, 2026 (69 days ago).
What is a management decision? →FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
Deficiencies Were Noted in Our Examination of Procurement During the review of the Lewis Walker Roofing contract the following deficiencies were noted: Contract lacked documentation cost analysis. Contract lacked documentation of performance and payment bonds. Contract piggyback was not performed in compliance with policy and HUD piggybacking requirements. CFDA Number: 14.872 Questioned Costs: None Cause: The Authority did not have adequate internal controls (monitoring) to determine that they were not in compliance with regulations or their own policies. Effect: The Authority has not been in complete compliance with HUD requirements. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with HUD regulations. Recommendation: We recommend that the Authority formulate, or review and update all its administrative policies to ensure that all contracts are in accordance with applicable HUD regulations. Reply: We concur with the Auditor?s recommendation. We will review and update all our Procurement Policies to ensure that all contracts are in compliance with HUD regulations.
Show full finding ▾Hide full finding ▴2022-1 Condition: Deficiencies Were Noted in Our Examination of Procurement During the review of the Lewis Walker Roofing contract the following deficiencies were noted: Contract lacked documentation cost analysis. Contract lacked documentation of performance and payment bonds. Contract piggyback was not performed in compliance with policy and HUD piggybacking requirements. CFDA Number: 14.872 Questioned Costs: None Cause: The Authority did not have adequate internal controls (monitoring) to determine that they were not in compliance with regulations or their own policies. Effect: The Authority has not been in complete compliance with HUD requirements. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with HUD regulations. Recommendation: We recommend that the Authority formulate, or review and update all its administrative policies to ensure that all contracts are in accordance with applicable HUD regulations. Reply: We concur with the Auditor?s recommendation. We will review and update all our Procurement Policies to ensure that all contracts are in compliance with HUD regulations.
HOUSING AUTHORITY OF THE CITY OF LIVE OAK 406 Webb Drive N.E. Live Oak, Florida 32064 Phone (386) 362-2123 Fax (386) 364-8346 Corrective Action Plan ? March 31, 2022 Audit Findings 2022-1 Condition: Deficiencies Were Noted in Our Examination of Procurement Steps to resolve: We concur with the Auditor?s recommendation. We will review and update all our Procurement Policies to ensure that all contracts are in compliance with HUD regulations. Timeframe: By FYE March 31, 2023 Individual responsible for correction: Nathaniel Smith, Executive Director
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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