Condition: Out of an approximate population of 2,070 of tenants, a total of 42 files were selected for testing and the following deficiencies were noted:
• Nine files were missing documents to support reported income,
• Eight files were missing 214 declaration documents performed for the FYE 2024 annual recertification,
• Seven files were missing EIV report for the FYE 2024 annual recertification,
• Three files were flat rent option documents for the FYE 2024 annual recertification, and
• Three files were missing 9886 release of information documents during the FYE 2024 annual recertification process.
Criteria: The Authority’s ACOP and 24 CFR 960.259 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files.
Context: The auditor randomly selected 42 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the internal quality control sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan
Condition: Out of an approximate population of 7,900 of tenants, a total of 41 files were selected for testing and the following deficiencies were noted:
• Thirteen files were missing documents to support reported income,
• Nine files were missing 9886 release of information documents performed for the FYE 2024 annual recertification,
• Two files were missing rent reasonableness documentation,
• Two files were missing utility allowance calculation documents,
• Two files were missing inspections covering the FYE 2024 annual recertification, and
• One file was missing the EIV report for the FYE 2024 annual recertification.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files.
Context: The auditor randomly selected 41 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan.
Condition: Out of an approximate population of 7,900 of tenants, a total of 41 files were selected for testing and the following deficiencies were noted:
• Thirteen files were missing documents to support reported income,
• Nine files were missing 9886 release of information documents performed for the FYE 2024 annual recertification,
• Two files were missing rent reasonableness documentation,
• Two files were missing utility allowance calculation documents,
• Two files were missing inspections covering the FYE 2024 annual recertification, and
• One file was missing the EIV report for the FYE 2024 annual recertification.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files.
Context: The auditor randomly selected 41 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan.
Condition: Out of an approximate population of 7,900 of tenants, a total of 41 files were selected for testing and the following deficiencies were noted:
• Thirteen files were missing documents to support reported income,
• Nine files were missing 9886 release of information documents performed for the FYE 2024 annual recertification,
• Two files were missing rent reasonableness documentation,
• Two files were missing utility allowance calculation documents,
• Two files were missing inspections covering the FYE 2024 annual recertification, and
• One file was missing the EIV report for the FYE 2024 annual recertification.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files.
Context: The auditor randomly selected 41 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan.
Condition: Out of an approximate population of 450 of tenants, a total of 42 files were selected for testing and the following deficiencies were noted:
• Nine files were missing the 214 declaration documents performed for the FYE 2024 annual recertification,
• Seven files were missing EIV report for the FYE 2024 annual recertification,
• Five files were missing supporting documentation for income reported,
• Two files were missing 9886 release of information documents during the FYE 2024 annual recertification process,
• Two files had incorrect calculation of income allowances, and
• One file was missing information to determine custody of minor child.
Criteria: 24 CFR 983.353 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Context: The auditor randomly selected 42 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the internal quality control sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan.
Condition: Out of an approximate population of 450 of tenants, a total of 42 files were selected for testing and the following deficiencies were noted:
• Nine files were missing the 214 declaration documents performed for the FYE 2024 annual recertification,
• Seven files were missing EIV report for the FYE 2024 annual recertification,
• Five files were missing supporting documentation for income reported,
• Two files were missing 9886 release of information documents during the FYE 2024 annual recertification process,
• Two files had incorrect calculation of income allowances, and
• One file was missing information to determine custody of minor child.
Criteria: 24 CFR 983.353 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Context: The auditor randomly selected 42 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the internal quality control sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan.
Condition: During our audit of the Authority’s SEMAP submission and discussion with the Authority staff we noted that the Authority did no have proper documentation of Housing Quality inspection failure types as it related to Indicator 6 HQS Enforcement.
Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample.
Context: We obtained the Authority’s SEMAP submission and available supporting documentation. As a part of the testing process we attempted to review the Authority’s sampling and testing methodology for the SEMAP indicators. The Authority’s documentation did not note what type of failure each inspection was and therefore we were unable to determine that the HQS inspection failures were followed up in the correct time frame.
Cause: The Authority experienced reporting and operational changes with some of the inspectors used which created challenges to ensuring properly documentation in regards to SEMAP testing.
Effect: The Authority is unable to support the testing conclusion performed for Indicator 6 as part of the annual SEMAP submission.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should develop reporting guideline with inspectors and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and readily have necessary supporting documentation.
Management Response: See Corrective Action Plan.
Condition: During our audit of the Authority’s SEMAP submission and discussion with the Authority staff we noted that the Authority did no have proper documentation of Housing Quality inspection failure types as it related to Indicator 6 HQS Enforcement.
Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample.
Context: We obtained the Authority’s SEMAP submission and available supporting documentation. As a part of the testing process we attempted to review the Authority’s sampling and testing methodology for the SEMAP indicators. The Authority’s documentation did not note what type of failure each inspection was and therefore we were unable to determine that the HQS inspection failures were followed up in the correct time frame.
Cause: The Authority experienced reporting and operational changes with some of the inspectors used which created challenges to ensuring properly documentation in regards to SEMAP testing.
Effect: The Authority is unable to support the testing conclusion performed for Indicator 6 as part of the annual SEMAP submission.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should develop reporting guideline with inspectors and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and readily have necessary supporting documentation.
Management Response: See Corrective Action Plan.
Condition: During our audit of the Authority’s SEMAP submission and discussion with the Authority staff we noted that the Authority did no have proper documentation of Housing Quality inspection failure types as it related to Indicator 6 HQS Enforcement.
Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample.
Context: We obtained the Authority’s SEMAP submission and available supporting documentation. As a part of the testing process we attempted to review the Authority’s sampling and testing methodology for the SEMAP indicators. The Authority’s documentation did not note what type of failure each inspection was and therefore we were unable to determine that the HQS inspection failures were followed up in the correct time frame.
Cause: The Authority experienced reporting and operational changes with some of the inspectors used which created challenges to ensuring properly documentation in regards to SEMAP testing.
Effect: The Authority is unable to support the testing conclusion performed for Indicator 6 as part of the annual SEMAP submission.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should develop reporting guideline with inspectors and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and readily have necessary supporting documentation.
Management Response: See Corrective Action Plan.
Condition: Out of an approximate population of 2,070 of tenants, a total of 42 files were selected for testing and the following deficiencies were noted:
• Nine files were missing documents to support reported income,
• Eight files were missing 214 declaration documents performed for the FYE 2024 annual recertification,
• Seven files were missing EIV report for the FYE 2024 annual recertification,
• Three files were flat rent option documents for the FYE 2024 annual recertification, and
• Three files were missing 9886 release of information documents during the FYE 2024 annual recertification process.
Criteria: The Authority’s ACOP and 24 CFR 960.259 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files.
Context: The auditor randomly selected 42 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the internal quality control sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan
Condition: Out of an approximate population of 7,900 of tenants, a total of 41 files were selected for testing and the following deficiencies were noted:
• Thirteen files were missing documents to support reported income,
• Nine files were missing 9886 release of information documents performed for the FYE 2024 annual recertification,
• Two files were missing rent reasonableness documentation,
• Two files were missing utility allowance calculation documents,
• Two files were missing inspections covering the FYE 2024 annual recertification, and
• One file was missing the EIV report for the FYE 2024 annual recertification.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files.
Context: The auditor randomly selected 41 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan.
Condition: Out of an approximate population of 7,900 of tenants, a total of 41 files were selected for testing and the following deficiencies were noted:
• Thirteen files were missing documents to support reported income,
• Nine files were missing 9886 release of information documents performed for the FYE 2024 annual recertification,
• Two files were missing rent reasonableness documentation,
• Two files were missing utility allowance calculation documents,
• Two files were missing inspections covering the FYE 2024 annual recertification, and
• One file was missing the EIV report for the FYE 2024 annual recertification.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files.
Context: The auditor randomly selected 41 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan.
Condition: Out of an approximate population of 7,900 of tenants, a total of 41 files were selected for testing and the following deficiencies were noted:
• Thirteen files were missing documents to support reported income,
• Nine files were missing 9886 release of information documents performed for the FYE 2024 annual recertification,
• Two files were missing rent reasonableness documentation,
• Two files were missing utility allowance calculation documents,
• Two files were missing inspections covering the FYE 2024 annual recertification, and
• One file was missing the EIV report for the FYE 2024 annual recertification.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files.
Context: The auditor randomly selected 41 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan.
Condition: Out of an approximate population of 450 of tenants, a total of 42 files were selected for testing and the following deficiencies were noted:
• Nine files were missing the 214 declaration documents performed for the FYE 2024 annual recertification,
• Seven files were missing EIV report for the FYE 2024 annual recertification,
• Five files were missing supporting documentation for income reported,
• Two files were missing 9886 release of information documents during the FYE 2024 annual recertification process,
• Two files had incorrect calculation of income allowances, and
• One file was missing information to determine custody of minor child.
Criteria: 24 CFR 983.353 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Context: The auditor randomly selected 42 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the internal quality control sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan.
Condition: Out of an approximate population of 450 of tenants, a total of 42 files were selected for testing and the following deficiencies were noted:
• Nine files were missing the 214 declaration documents performed for the FYE 2024 annual recertification,
• Seven files were missing EIV report for the FYE 2024 annual recertification,
• Five files were missing supporting documentation for income reported,
• Two files were missing 9886 release of information documents during the FYE 2024 annual recertification process,
• Two files had incorrect calculation of income allowances, and
• One file was missing information to determine custody of minor child.
Criteria: 24 CFR 983.353 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Context: The auditor randomly selected 42 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the internal quality control sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample.
Management Response: See Corrective Action Plan.
Condition: During our audit of the Authority’s SEMAP submission and discussion with the Authority staff we noted that the Authority did no have proper documentation of Housing Quality inspection failure types as it related to Indicator 6 HQS Enforcement.
Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample.
Context: We obtained the Authority’s SEMAP submission and available supporting documentation. As a part of the testing process we attempted to review the Authority’s sampling and testing methodology for the SEMAP indicators. The Authority’s documentation did not note what type of failure each inspection was and therefore we were unable to determine that the HQS inspection failures were followed up in the correct time frame.
Cause: The Authority experienced reporting and operational changes with some of the inspectors used which created challenges to ensuring properly documentation in regards to SEMAP testing.
Effect: The Authority is unable to support the testing conclusion performed for Indicator 6 as part of the annual SEMAP submission.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should develop reporting guideline with inspectors and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and readily have necessary supporting documentation.
Management Response: See Corrective Action Plan.
Condition: During our audit of the Authority’s SEMAP submission and discussion with the Authority staff we noted that the Authority did no have proper documentation of Housing Quality inspection failure types as it related to Indicator 6 HQS Enforcement.
Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample.
Context: We obtained the Authority’s SEMAP submission and available supporting documentation. As a part of the testing process we attempted to review the Authority’s sampling and testing methodology for the SEMAP indicators. The Authority’s documentation did not note what type of failure each inspection was and therefore we were unable to determine that the HQS inspection failures were followed up in the correct time frame.
Cause: The Authority experienced reporting and operational changes with some of the inspectors used which created challenges to ensuring properly documentation in regards to SEMAP testing.
Effect: The Authority is unable to support the testing conclusion performed for Indicator 6 as part of the annual SEMAP submission.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should develop reporting guideline with inspectors and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and readily have necessary supporting documentation.
Management Response: See Corrective Action Plan.
Condition: During our audit of the Authority’s SEMAP submission and discussion with the Authority staff we noted that the Authority did no have proper documentation of Housing Quality inspection failure types as it related to Indicator 6 HQS Enforcement.
Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample.
Context: We obtained the Authority’s SEMAP submission and available supporting documentation. As a part of the testing process we attempted to review the Authority’s sampling and testing methodology for the SEMAP indicators. The Authority’s documentation did not note what type of failure each inspection was and therefore we were unable to determine that the HQS inspection failures were followed up in the correct time frame.
Cause: The Authority experienced reporting and operational changes with some of the inspectors used which created challenges to ensuring properly documentation in regards to SEMAP testing.
Effect: The Authority is unable to support the testing conclusion performed for Indicator 6 as part of the annual SEMAP submission.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should develop reporting guideline with inspectors and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and readily have necessary supporting documentation.
Management Response: See Corrective Action Plan.