EIN: 620700615
UEI: ZZ1XMN1E1RA9
Audited by: Henderson & Pilleteri, LLC
Oversight agency: 10 [Department of Agriculture]
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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 April 30, 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 October 30, 2026 (60 days from today).
What is a management decision? →FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
FAC accepted this audit on February 7, 2023 — management decision was due August 7, 2023.
FAC accepted this audit on July 17, 2022 — management decision was due January 17, 2023.
2021-002 Late Filing of Financial Reports Condition The Authority is not in compliance with the annual financial reporting requirements of the United States Department of Agriculture (USDA), United States Department of Housing and Urban Development (HUD) Real Estate Assessment Center (REAC), Federal Audit Clearinghouse and State of Tennessee. Criteria USDA, HUD REAC, OMB and the State of Tennessee require annual reporting by specified due dates after the Authority?s fiscal year-end. The due dates are three months for USDA , six months for the State of Tennessee and nine months for the Federal Audit Clearing House and HUD REAC. Cause of Condition The Authority experienced changes in accounting personnel at the end of the fiscal year which resulted in delays in the accounting period close which further resulted in the audit not being submitted timely as required. Context USDA, HUD REAC, OMB and the State of Tennessee require annual reporting by specified due dates after the Authority?s fiscal year-end. The Authority experienced changes in accounting personnel at the end of the fiscal year which resulted in delays in the accounting period close which further resulted in the audit not being submitted as required. Effect The Authority did not meet the reporting requirements of USDA, HUD REAC, OMB and the State of Tennessee. Recommendation The Authority should develop procedures to ensure that the USDA, HUD REAC, OMB and State of Tennessee reporting requirements are met. Views of Responsible Officials and Planned Corrective Actions Management concurs with the finding. The Authority now has procedures in place to ensure that all USDA, HUD REAC, OMB and State of Tennessee reporting requirements are met for the September 30, 2022, financial statement audit.
Show full finding ▾Hide full finding ▴2021-002 Late Filing of Financial Reports Condition The Authority is not in compliance with the annual financial reporting requirements of the United States Department of Agriculture (USDA), United States Department of Housing and Urban Development (HUD) Real Estate Assessment Center (REAC), Federal Audit Clearinghouse and State of Tennessee. Criteria USDA, HUD REAC, OMB and the State of Tennessee require annual reporting by specified due dates after the Authority?s fiscal year-end. The due dates are three months for USDA , six months for the State of Tennessee and nine months for the Federal Audit Clearing House and HUD REAC. Cause of Condition The Authority experienced changes in accounting personnel at the end of the fiscal year which resulted in delays in the accounting period close which further resulted in the audit not being submitted timely as required. Context USDA, HUD REAC, OMB and the State of Tennessee require annual reporting by specified due dates after the Authority?s fiscal year-end. The Authority experienced changes in accounting personnel at the end of the fiscal year which resulted in delays in the accounting period close which further resulted in the audit not being submitted as required. Effect The Authority did not meet the reporting requirements of USDA, HUD REAC, OMB and the State of Tennessee. Recommendation The Authority should develop procedures to ensure that the USDA, HUD REAC, OMB and State of Tennessee reporting requirements are met. Views of Responsible Officials and Planned Corrective Actions Management concurs with the finding. The Authority now has procedures in place to ensure that all USDA, HUD REAC, OMB and State of Tennessee reporting requirements are met for the September 30, 2022, financial statement audit.
MANAGEMENT?S CORRECTIVE ACTION PLAN Name of auditee: Lenoir City Housing Authority Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended September 30, 2021 Corrective Action Plan prepared by: Name: Mary Sue Jordan Position: Executive Director Telephone (865) 986-8707 Finding ? Financial Statement Audit Finding Reference Number: 2021-001 Management?s response: Management concurs with the finding. Corrective Action Plan: The Authority now has procedures in place to ensure that the next fiscal year closeout process is streamlined and the official accounting records will be available for audit within two months after the close of the fiscal year. Finding ? Federal Award Program Findings Reference Number: 2021-002 Federal Agency: U.S. Department of Agriculture & U.S. Department of Housing and Urban Development Federal Program: Rural Rental Housing Loan CFDA Number: 10.415 Management?s response: Management concurs with the finding. Corrective Action Plan: The Authority now has procedures in place to ensure that all USDA, HUD REAC, OMB and State of Tennessee reporting requirements are met for the September 30, 2022, financial statement audit. Implementation Date: Immediately.
FAC accepted this audit on March 4, 2021 — management decision was due September 4, 2021.
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
FAC accepted this audit on February 18, 2019 — management decision was due August 18, 2019.
FAC accepted this audit on March 1, 2018 — management decision was due September 1, 2018.
FAC accepted this audit on March 1, 2018 — management decision was due September 1, 2018.
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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