Audit 16696

2022-1 Condition: Deficiencies Noted In Examination Of Section Eight (8) Management Assessment Program (SEMAP) Certification In an examination of the Authority?s SEMAP certification the following deficiencies were noted: 1. No SEMAP submission for FY 2022 which is required under 24 CFR ? 985.101 (a), which states ?A PHA must submit the HUD-required SEMAP certification form within 60 calendar days after the end of its fiscal year.? Under SEMAP, PHAs submit an annual or biennial (depending on the size and previous SEMAP scores), certification, Form HUD-52648 (OMB No. 2577-0215), to HUD concerning their compliance with program requirements under 14 indicators of performance (24 CFR Part 985 2. Insufficient quality control samples required under ? 985.2 which states and defines that the: ?PHA's quality control sample means an annual sample of files or records drawn in an unbiased manner and reviewed by a PHA supervisor (or by another qualified person other than the person who performed the original work) to determine if the work documented in the files or records conforms to program requirements. The minimum size of the PHA's quality control sample is as follows: Universe Minimum number of files or records to be sampled 50 or less 5 51-600 5 plus 1 for each 50 (or part of 50) over 50. 601-2000 16 plus 1 for each 100 (or part of 100) over 600. Over 2000 30 plus 1 for each 200 (or part of 200) over 2000.? CFDA Number: 14.871 Questioned Costs: None Criteria: 24 CFR ? 985.101 (a), and 24 CFR ? 985.2 requirements for SEMAP certification. Cause/Effect: The Authority?s deficiencies in its SEMAP certification process stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over its SEMAP certification process and documentation. We also recommend more standardization in file organization of information Reply: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023.

2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files In a sample of Twenty-Five (25) Section 8 Participant files the following deficiencies were noted: 16 files lacked Inspections for FY 2022 24 CFR ? 982.405 states that (a) The PHA must inspect units leased under the HCVP at the time of initial leasing and at least annually thereafter to ensure the units meet HQS. (b) The PHA must also conduct supervisory quality control HQS inspections (24 CFR sections 982.305 and 982.405). CFDA Number: 14.871 Questioned Costs: None Criteria: 24 CFR ? 982.405 requirements for PHA initial and periodic unit inspection. Cause/Effect: The Authority?s deficiencies in its resident files stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications and documentation in relation to annual inspections. We also recommend more standardization in file organization of information. Reply: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023.

2022-1 Condition: Deficiencies Noted In Examination Of Section Eight (8) Management Assessment Program (SEMAP) Certification In an examination of the Authority?s SEMAP certification the following deficiencies were noted: 1. No SEMAP submission for FY 2022 which is required under 24 CFR ? 985.101 (a), which states ?A PHA must submit the HUD-required SEMAP certification form within 60 calendar days after the end of its fiscal year.? Under SEMAP, PHAs submit an annual or biennial (depending on the size and previous SEMAP scores), certification, Form HUD-52648 (OMB No. 2577-0215), to HUD concerning their compliance with program requirements under 14 indicators of performance (24 CFR Part 985 2. Insufficient quality control samples required under ? 985.2 which states and defines that the: ?PHA's quality control sample means an annual sample of files or records drawn in an unbiased manner and reviewed by a PHA supervisor (or by another qualified person other than the person who performed the original work) to determine if the work documented in the files or records conforms to program requirements. The minimum size of the PHA's quality control sample is as follows: Universe Minimum number of files or records to be sampled 50 or less 5 51-600 5 plus 1 for each 50 (or part of 50) over 50. 601-2000 16 plus 1 for each 100 (or part of 100) over 600. Over 2000 30 plus 1 for each 200 (or part of 200) over 2000.? CFDA Number: 14.871 Questioned Costs: None Criteria: 24 CFR ? 985.101 (a), and 24 CFR ? 985.2 requirements for SEMAP certification. Cause/Effect: The Authority?s deficiencies in its SEMAP certification process stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over its SEMAP certification process and documentation. We also recommend more standardization in file organization of information Reply: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023.

2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files In a sample of Twenty-Five (25) Section 8 Participant files the following deficiencies were noted: 16 files lacked Inspections for FY 2022 24 CFR ? 982.405 states that (a) The PHA must inspect units leased under the HCVP at the time of initial leasing and at least annually thereafter to ensure the units meet HQS. (b) The PHA must also conduct supervisory quality control HQS inspections (24 CFR sections 982.305 and 982.405). CFDA Number: 14.871 Questioned Costs: None Criteria: 24 CFR ? 982.405 requirements for PHA initial and periodic unit inspection. Cause/Effect: The Authority?s deficiencies in its resident files stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications and documentation in relation to annual inspections. We also recommend more standardization in file organization of information. Reply: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023.