EIN: 626009147
UEI: KDV2VS3ELMW8
Audited by: Smith Marion & Co
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 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 December 26, 2026 (109 days from today).
What is a management decision? →FAC accepted this audit on June 10, 2025 — management decision was due December 10, 2025.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
Section III Federal Awards Findings US Department of Housing and Urban Development Significant Deficiency Program Name: Public Housing Capital Fund ALN Number: 14.872 2022-001 Description: Special Tests Criteria: The Authority receives federal funding from the U.S. Department of Housing and Urban Development (HUD) under two programs. A portion of the Authority?s federal funding is received under the Capital Fund Program (CFP). The CFP provides financial assistance to public housing authorities to make improvements to existing public housing units. Compliance with regard to this finding can be found at 24CFR905.104. Condition and Context: Per 24CFR905.104, all HUD approvals required in this part must be in writing and from an official designated to grant such approval. Prior to receiving HUD's written approval of the Authorities budget change request. The Authority requested and received a disbursement of 1480 "General Capital Activity" funds and treated these funds as if they were 1406 "Operation" funds. Cause: The cause of this noncompliance is due to the lack of understanding when funds can be disbursed to the Authority. Effect: The effect of this noncompliance is the potential for HUD to impose sanctions on the PHA, which can be found at 24CFR905.804. Recommendations: Management should obtain written HUD approval of any budget change before requesting funds from the updated budget. Management Views: Management agrees. See CAP
Show full finding ▾Hide full finding ▴Section III Federal Awards Findings US Department of Housing and Urban Development Significant Deficiency Program Name: Public Housing Capital Fund ALN Number: 14.872 2022-001 Description: Special Tests Criteria: The Authority receives federal funding from the U.S. Department of Housing and Urban Development (HUD) under two programs. A portion of the Authority?s federal funding is received under the Capital Fund Program (CFP). The CFP provides financial assistance to public housing authorities to make improvements to existing public housing units. Compliance with regard to this finding can be found at 24CFR905.104. Condition and Context: Per 24CFR905.104, all HUD approvals required in this part must be in writing and from an official designated to grant such approval. Prior to receiving HUD's written approval of the Authorities budget change request. The Authority requested and received a disbursement of 1480 "General Capital Activity" funds and treated these funds as if they were 1406 "Operation" funds. Cause: The cause of this noncompliance is due to the lack of understanding when funds can be disbursed to the Authority. Effect: The effect of this noncompliance is the potential for HUD to impose sanctions on the PHA, which can be found at 24CFR905.804. Recommendations: Management should obtain written HUD approval of any budget change before requesting funds from the updated budget. Management Views: Management agrees. See CAP
The Authority receives federal funding from the U.S. Department of Housing and Urban Development (HUD} under two programs. A portion of the Authority's federal funding is received under the Capital Fund Program (CFP}. The CFP provides financial assistance to public housing authorities to make improvements to existing public housing units. Compliance with regard to this finding can be found at 24CFR905.104. Per 24CFR905.104, all HUD approvals required in this part must be in writing and from an official designated to grant such approval. Prior to receiving HU D's written approval of the Authorities budget change request. The Authority requested and received a disbursement of 1480 "General Capital Activity" funds and treated these funds as if they were 1406 "Operation" funds. The cause of this noncompliance is due to the lack of understanding when funds can be disbursed to the Authority. The effect of this noncompliance is the potential for HUD to impose sanctions on the PHA, which can be found at 24CFR905.804. Response: This Finding happen because a revision was made and sent to HUD. The drawn down happen before HUD approved the revision. HUD has been contacted and the revision has been made and approved. All the CFP Funds are in order.There will not be any other drawn downs made until the funds have been approved by HUD. All line items will be reviewed and assured that there is enough allotted to that line to draw down. Ronald Robinson, PHM,CEO Lewisburg Housing Authority
FAC accepted this audit on May 31, 2022 — management decision was due December 1, 2022.
FAC accepted this audit on August 10, 2021 — management decision was due February 10, 2022.
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
FAC accepted this audit on May 9, 2017 — management decision was due November 9, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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