EIN: 616017294
UEI: UKPTBTZNKML3
Audited by: SK Lee CPAs, PSC
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 23, 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 23, 2026 (69 days ago).
What is a management decision? →FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on October 12, 2022 — management decision was due April 12, 2023.
The PHA has a lack of segregation of duties within the internal control process that contributed to all other findings. Criteria: Adequate segregation of duties should be implemented within the internal controls of all governmental entities. Cause: Unknown. Effect: Inadequate segregation of duties provides the opportunity for collusion, abuse, and fraud that can be widespread in the financial statements. Recommendation: The PHA should design and implement internal control policies to provide the maximum segregation of duties possible. Views of Responsible Officials: Management concurs with the finding and their response to finding 2021-013 is presented in the accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021 - 013 LACK OF SEGREGATION OF DUTIES Condition: The PHA has a lack of segregation of duties within the internal control process that contributed to all other findings. Criteria: Adequate segregation of duties should be implemented within the internal controls of all governmental entities. Cause: Unknown. Effect: Inadequate segregation of duties provides the opportunity for collusion, abuse, and fraud that can be widespread in the financial statements. Recommendation: The PHA should design and implement internal control policies to provide the maximum segregation of duties possible. Views of Responsible Officials: Management concurs with the finding and their response to finding 2021-013 is presented in the accompanying Corrective Action Plan.
2021 - 013 CALCULATED RENT DID NOT AGREE TO RENTAL REGISTER Recommendation: The Authority should thoroughly prepare HUD Form 50058 and guarantee that it agrees with amount charged to the tenant within the PHA?s rental software. Views of Responsible Officials: Management concurs with the finding and their response to finding 2021-013 is presented in the accompanying Corrective Action Plan.
The PHA did not make its tax deposit as they became due. Criteria: The PHS is required to pay its payroll tax liability within 4 day of the occurrence of the liability Cause: Unknown Effect: The PHA will be subjected to late payment penalties and interest. Recommendation: Management should oversee the filings and payments of their 941 taxes each pay cycle. Views of Responsible Officials: Management concurs with the finding and their response to finding 2021-015 is presented in the accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021 - 015 941 TAX DEPOSITS WERE NOT MADE TIMELY Condition: The PHA did not make its tax deposit as they became due. Criteria: The PHS is required to pay its payroll tax liability within 4 day of the occurrence of the liability Cause: Unknown Effect: The PHA will be subjected to late payment penalties and interest. Recommendation: Management should oversee the filings and payments of their 941 taxes each pay cycle. Views of Responsible Officials: Management concurs with the finding and their response to finding 2021-015 is presented in the accompanying Corrective Action Plan.
2021 - 015 TENANT PAYMENTS DID NOT MATCH RENTAL REGISTER Recommendation: The PHA should implement internal controls requiring tenant payments to be traced to the rental register and then to the bank statement to ensure all payments are being processed properly. Views of Responsible Officials: Management concurs with the finding and their response to finding 2021-015 is presented in the accompanying Corrective Action Plan.
A Certificate of Deposit was omitted from the financial statement. Criteria: All assets of the PHA should be included on the financial statements. Cause: Unknown Effect: Assets could be misappropriated. Recommendation: Financial statements should be reviewed monthly to determine if all assets have been included on the financial statements. Views of Responsible Officials: Management concurs with the finding and their response to finding 2021-016 is presented in the accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021 - 016 CERTIFICATE OF DEPOSIT OMITTED FROM THE FINANCIAL STATMENTS Condition: A Certificate of Deposit was omitted from the financial statement. Criteria: All assets of the PHA should be included on the financial statements. Cause: Unknown Effect: Assets could be misappropriated. Recommendation: Financial statements should be reviewed monthly to determine if all assets have been included on the financial statements. Views of Responsible Officials: Management concurs with the finding and their response to finding 2021-016 is presented in the accompanying Corrective Action Plan.
2021 - 016 EXECUTIVE DIRECTOR LIVING AT PHA IMPROPERLY Recommendation: A whistleblower protocol allowing employees to anonymously alert the Board to suspicious activity should be established Views of Responsible Officials: Management concurs with the finding and their response to finding 2021-016 is presented in the accompanying Corrective Action Plan
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