Housing Authority of Pikeville

EIN: 610705759

UEI: E846FM3BGKN9

Data as of August 20, 2026

9
Audit Years
23
Total Findings
6
Repeat Findings

FY 2024-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 25, 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 March 25, 2026, which was (149 days ago).

What is a management decision? →
2024-001
Reporting
Condition

2024-001 – HUD CAPITAL FUND PROGRAM (CFDA #14.872) REPORTING Federal Program Name: Capital Fund Program Assistance Listing Number: 14.872 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Reporting Criteria: Per 24 CFR 905.324 – Data Reporting Requirements, PHAs must submit required Capital Fund Program data in the format prescribed by HUD, including: • Annual Statement / Performance and Evaluation Report (Form HUD 50075.1) – submitted for each open Capital Fund grant to identify planned work activities, budgets, and quantities, and updated at least annually to reflect progress and any reprogramming. • Actual Modernization Cost Certificate (Form HUD 53001) – submitted at the closeout of each Capital Fund grant to certify the final actual costs for all work items, in accordance with the HUD grant agreement and Capital Fund closeout procedures. These forms must be current, accurate, HUD approved, and submitted via the Energy and Performance Information Center (EPIC) before the obligation, expenditure, or closeout of funds. Condition: The 2021 Capital Fund Program grant was completed, but the PHA did not submit Form HUD 53001 to HUD to close out the grant. Additionally, for the 2022, 2023, and 2024 Capital Fund Program grants, the PHA did not prepare or update Form HUD 50075.1 in EPIC to reflect actual progress and expenditures. Cause: Staff turnover and lack of familiarity with EPIC reporting deadlines contributed to the oversight. Effect: The PHA is out of compliance with HUD Capital Fund Program reporting requirements. Repeat Finding: No Recommendation: We recommend the PHA immediately complete and submit HUD 53001 for the 2021 grant to HUD for closeout. Additionally, the PHA should prepare and submit HUD 50075.1 for the 2022, 2023, and 2024 grants, ensuring they reflect actual expenditures and progress.

Corrective Action Plan

Management will submit the HUD-53001 for the 2021 grant and will submit the HUD-50075.1 for the 2022, 2023, and 2024 grant years. Management will seek out training to increase familiarity with EPIC and the reporting deadlines.

About Reporting →
2024-002
Cash Management
Condition

2024-002 – HUD CAPITAL FUND PROGRAM (CFDA #14.872) DRAWDOWNS Federal Program Name: Capital Fund Program Assistance Listing Number: 14.872 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Cash Management Criteria: Per HUD Capital Fund Program guidance and 2 CFR 200.305(b) (Cash Management), PHAs must minimize the time between the drawdown of federal funds and disbursement to vendors. HUD guidance further states: “Once funds are disbursed, i.e., transferred from LOCCS to the PHA’s bank account, the PHA must pay the applicable bill(s) within 3 business days. PHAs cannot expend nonfederal funds first to pay the applicable bills and then use Capital Funds to reimburse themselves.” Condition: During our testing of Capital Fund drawdowns, we identified three drawdown transactions where the PHA did not comply with the 3-day rule. In each case, vendor payments were made prior to funds being received. Cause: Oversight Effect: The PHA is not in compliance with HUD’s cash management rules for Capital Fund drawdowns. Repeat Finding: No Recommendation: We recommend the PHA establish procedures requiring that Capital Fund related vendor invoices not be paid until drawdowns have occurred.

Corrective Action Plan

Management will review and retrain to insure that capital fund expenditures are drawn down prior to payment.

About Cash Management →
2024-003
Reporting
Condition

2024-003 – RURAL RENTAL HOUSING LOANS (CFDA #10.415) REPORTING Federal Program Name: Rural Rental Housing Loans Assistance Listing Number: 10.415 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Reporting Criteria: 7 CFR section 3560 requires that Forms RD 3560-07 (Multi Family Housing Project Budget/Utility Allowance) and RD 3560-10 (Multi Family Housing Balance Sheet) be submitted within 90 days of year-end. Condition: The Authority did not submit the required forms for 2023. Cause: Due to management changes, the Authority did not complete the required reporting. Effect: Noncompliance with 7 CFR section 3560. Repeat Finding: No. Recommendation: We recommend that the Authority implement procedures to ensure that the reports are submitted on a timely basis.

Corrective Action Plan

Management has been pursuing changes in MINC access to ensure required access is in place to input and submit required reports. This process is close to being complete and should allow us to submit required reporting.

About Reporting →

FY 2021-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 21, 2022. 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 March 21, 2023, which was (1249 days ago).

What is a management decision? →
2021-001
Eligibility
Condition

2021-001 FEDERAL COMPLIANCE ? TENANT RECERTIFICATION Federal Program Name: Public and Indian Housing Assistance Listing Number: 14.850 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Eligibility Criteria: 24 CFR ? 960.259 requires public housing authorities to verify a family's annual income and expenses related to deductions from annual income. Condition: During our testing of tenant files for the Public Housing program, we noted the following issues: ? For one tenant, the annual income included on form HUD 50058 was $516 less than the income verified, and the most recent lease agreement could not be located. ? For one tenant, the income verification documentation could not be located. ? For one tenant, the annual income included on form HUD 50058 was $120 more than the income verified. ? For one tenant, medical expenses of $1,626 included on form HUD 50058 were not verified. Cause: A secondary review of tenant certifications is not being performed. Effect: Noncompliance with 24 CFR ? 960.259 Repeat Finding: No Recommendation: We recommend that a secondary review of tenant certifications be performed to ensure all appropriate documentation was obtained and calculations were completed correctly. Management?s Response: The PH Supervisor will work diligently to Quality Check at least 10% of recertifications each month to ensure they are completed in a timely manner, all tenant rents are calculated correctly, and all documentation is present. Additionally, Public Housing managers will cross-check all recertifications performed monthly. Public Housing managers will continue to complete training at least once annually.

Corrective Action Plan

The PH Supervisor will work diligently to Quality Check at least 10% of recertifications each month to ensure they are completed in a timely manner, all tenant rents are calculated correctly, and all documentation is present. Additionally, Public Housing managers will cross-check all recertifications performed monthly. Public Housing managers will continue to complete training at least once annually.

About Eligibility →

FY 2018-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 17, 2019. 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 March 17, 2020, which was (2348 days ago).

What is a management decision? →
2018-003
Special Tests & Provisions
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Special Tests and Provisions →

FY 2017-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 21, 2018. 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 21, 2018, which was (2800 days ago).

What is a management decision? →
2017-011
Reporting
REPEATMATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-011

About Reporting →
2017-012
Reporting
REPEATMATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-012

About Reporting →
2017-013
Special Tests & Provisions
REPEATMATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-015

About Special Tests and Provisions →
2017-014
Cost Allowability
REPEATMATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-016

About Allowable Costs / Cost Principles →
2017-015
Special Tests & Provisions
REPEATMATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-017

About Special Tests and Provisions →
2017-016
Reporting
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Reporting →
2017-017
Procurement & Suspension/Debarment
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Procurement and Suspension and Debarment →
2017-018
Activities Allowed or Unallowed
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Activities Allowed or Unallowed →
2017-019
Cost Allowability
REPEATMATERIAL WEAKNESSQUESTIONED COSTS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-019

About Allowable Costs / Cost Principles →

FY 2016-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 21, 2018. 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 21, 2018, which was (2800 days ago).

What is a management decision? →
2016-011
Reporting
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Reporting →
2016-012
Reporting
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Reporting →
2016-013
Reporting
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Reporting →
2016-014
Special Tests & Provisions
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Special Tests and Provisions →
2016-015
Special Tests & Provisions
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Special Tests and Provisions →
2016-016
Cost Allowability
MATERIAL WEAKNESSQUESTIONED COSTS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →
2016-017
Special Tests & Provisions
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Special Tests and Provisions →
2016-018
Reporting
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Reporting →
2016-019
Cost Allowability
QUESTIONED COSTS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →

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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