EIN: 610714624
UEI: JKEZSNUUFQG3
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 20, 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 May 20, 2026, which was (92 days ago).
What is a management decision? →2025–001 AMCC NOT SUBMITTED WITHIN 90 DAYS Condition: The Housing Authority did not submit HUD From 53001, Actual Modernization Cost Certificate (AMCC), within 90 days after the Expenditure End Date for its Capital Fund Projects for 2021, 2022, and 2023. Criteria: According to 24 CFR 905.324, for modernization projects, the Housing Authority is required to submit the AMCC within 90 days after the Expenditure End Date. To initiate the closeout process, the Housing Authority shall submit the AMCC which details actual costs incurred between the Date of Full Availability (DOFA) and the completion of the modernization project. Cause: Uknown. Effect: Failure to timely submit the AMCC delays HUD’s grant closeout process and final acceptance of project expenditures. This may result in delays in releasing future Capital Fund allocations, inaccurate reporting of program expenditures, and noncompliance with HUD reporting requirements. Recommendation: We recommend that the PHA implement internal control procedures to ensure compliance with HUD reporting deadlines. Views of Responsible Officials: Management concurs with the finding.
CORRECTIVE ACTION PLAN November 13, 2025 U.S. Department of Housing and Urban Development (HUD) The Housing Authority of Lawrence County respectfully submits the following corrective action plan for the year ended March 31, 2025. SK LEE CPAs, P.S.C. P.O. Box 958 Berea, KY 40403 The findings from the March 31, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS Finding 2025-001 AMCC Not Submitted Within 90 Days Recommendation: We recommend that the PHA implement internal control procedures to ensure compliance with HUD reporting deadlines. Action taken: Management concurs with the finding. If HUD has questions regarding this plan, please call Cindy Bowen at 606-638-9414. Sincerely yours, _____________________________________________________________ Cindy Bowen, Housing Authority of Lawrence County
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 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 June 20, 2019, which was (2618 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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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