EIN: 710495916
UEI: YXDJTH7RZJ18
Audited by: Miller & Rose, P.A.
Oversight agency: 14 [Department of Housing and Urban Development]
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Showing data from August 31, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 12, 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 12, 2026 (174 days ago).
What is a management decision? →FAC accepted this audit on September 20, 2024 — management decision was due March 20, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
As a result of the fire, records for testing compliance related to eligibility, reporting and special tests and provisions were not available prior to the date of the fire. Due to the unavailability of the records, we were unable to issue an opinion on compliance resulting in a disclaimer of an opinion on compliance related to the Housing Choice Voucher Program. We did note that re-examinations completed towards the end of the fiscal year appeared to contain the required information. Questioned costs: None Context: The fire was an unexpected event for the Agency. Effect: We were unable to test compliance related to the federal award program of the Agency. We did note that re-examinations that were completed towards the end of the fiscal year appeared to contain the required information. Cause: An unexpected fire destroyed all of the records needed for compliance testing. Recommendation: Recreate the records and update missing documentation as annual re-examinations are conducted. Views of responsible officials and planned corrective actions: We are in the process of completing all re-examinations and will update the files with documentation going forward. All files re-examinations have been completed although some of them were completed subsequent to the fiscal year-end.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development 2020-001 Destruction of Records Due to Fire Federal Program: Housing Choice Voucher Program, CFDA No. 14.871 Criteria: Federal regulations require that records are available for audit. On July 23, 2020, a fire destroyed the office of the Agency. Condition: As a result of the fire, records for testing compliance related to eligibility, reporting and special tests and provisions were not available prior to the date of the fire. Due to the unavailability of the records, we were unable to issue an opinion on compliance resulting in a disclaimer of an opinion on compliance related to the Housing Choice Voucher Program. We did note that re-examinations completed towards the end of the fiscal year appeared to contain the required information. Questioned costs: None Context: The fire was an unexpected event for the Agency. Effect: We were unable to test compliance related to the federal award program of the Agency. We did note that re-examinations that were completed towards the end of the fiscal year appeared to contain the required information. Cause: An unexpected fire destroyed all of the records needed for compliance testing. Recommendation: Recreate the records and update missing documentation as annual re-examinations are conducted. Views of responsible officials and planned corrective actions: We are in the process of completing all re-examinations and will update the files with documentation going forward. All files re-examinations have been completed although some of them were completed subsequent to the fiscal year-end.
Auditee Contact: Debi Hart, Executive Director Auditee Telephone: (870)886-7816 Auditor Contact: Scott Rose Auditor Telephone: (501)268-8692 Lawrence County Public Housing Agency submits the following corrective action plan: Department of Housing and Urban Development 2020-001 Destruction of Records Due to Fire Federal Program: Housing Choice Voucher Program, CFDA No. 14.871 Criteria: Federal regulations require that records are available for audit. On July 23, 2020, a fire destroyed the office of the Agency. Condition: As a result of the fire, records for testing compliance related to eligibility, reporting and special tests and provisions were not available prior to the date of the fire. Due to the unavailability of the records, we were unable to issue an opinion on compliance resulting in a disclaimer of an opinion on compliance related to the Housing Choice Voucher Program. We did note that re-examinations completed towards the end of the fiscal year appeared to contain the required information. Questioned costs: None Context: The fire was an unexpected event for the Agency. Effect: We were unable to test compliance related to the federal award program of the Agency. We did note that re-examinations that were completed towards the end of the fiscal year appeared to contain the required information. Cause: An unexpected fire destroyed all of the records needed for compliance testing. Recommendation: Recreate the records and update missing documentation as annual re-examinations are conducted. Planned corrective actions: We are in the process of completing all re-examinations and will update the files with documentation going forward. All file re-examinations have been completed although some of them were completed subsequent to the fiscal year-end.
2019-001
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
As a result of the fire, records for testing compliance related to eligibility, reporting and special tests and provisions were not available. Due to the unavailability of the records, we were unable to issue an opinion on compliance resulting in a disclaimer of an opinion on compliance related to the Housing Choice Voucher Program. Questioned costs: None Context: The fire was an unexpected event for the Agency. Effect: We were unable to test compliance related to the federal award program of the Agency. Cause: An unexpected fire destroyed all of the records needed for compliance testing. Recommendation: Recreate the records and update missing documentation as annual re-examinations are conducted. Views of responsible officials and planned corrective actions: We are in the process of completing all re-examinations and will update the files with documentation going forward.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development 2019-001 Destruction of Records Due to Fire Federal Program: Housing Choice Voucher Program, CFDA No. 14.871 Criteria: Federal regulations require that records are available for audit. On July 23, 2020, a fire destroyed the office of the Agency. Condition: As a result of the fire, records for testing compliance related to eligibility, reporting and special tests and provisions were not available. Due to the unavailability of the records, we were unable to issue an opinion on compliance resulting in a disclaimer of an opinion on compliance related to the Housing Choice Voucher Program. Questioned costs: None Context: The fire was an unexpected event for the Agency. Effect: We were unable to test compliance related to the federal award program of the Agency. Cause: An unexpected fire destroyed all of the records needed for compliance testing. Recommendation: Recreate the records and update missing documentation as annual re-examinations are conducted. Views of responsible officials and planned corrective actions: We are in the process of completing all re-examinations and will update the files with documentation going forward.
Lawrence County Public Housing Authority respectfully submits the following corrective action plan related to their audit for the fiscal year ending December 31, 2019. Agency Contact : Debi Hart, Executive Director (870) 886-7816 Audit Firm: Miller & Rose, P.A. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT Department of Housing and Urban Development 2019-001 Destruction of Records Due to Fire Federal Program: Housing Choice Voucher Program, CFDA No. 14.871 Criteria: Federal regulations require that records are available for audit. On July 23, 2020, a fire destroyed the office of the Agency. Condition: As a result of the fire, records for testing compliance related to eligibility, reporting and special tests and provisions were not available. Due to the unavailability of the records, we were unable to issue an opinion on compliance resulting in a disclaimer of an opinion on compliance related to the Housing Choice Voucher Program. Questioned costs: None Context: The fire was an unexpected event for the Agency. Effect: We were unable to test compliance related to the federal award program of the Agency. Cause: An unexpected fire destroyed all of the records needed for compliance testing. Recommendation: Recreate the records and update missing documentation as annual re-examinations are conducted. Planned corrective actions: We are in the process of completing all re-examinations and will update the files with documentation going forward.
FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.
FAC accepted this audit on September 19, 2018 — management decision was due March 19, 2019.
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 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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