Finding 1073749 (2023-001)

2023-001 – REPORTING – PERFORMANCE REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – Section 8 Housing Choice Voucher Program CRITERIA PHA's quality control sample means an annual sample of files or records drawn in an unbiased manner and reviewed by an 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: 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 Where the universe is: the number of admissions in the last year for each of the two quality control samples under the SEMAP indicator at § 985.3(a) Selection from the Waiting List; (25 CFR 985.2) CONDITION The Authority did not properly document the universe and sample selected for Indicator 1 – Selection from the Waiting List. CAUSE During the year, there was a transition in staff and as a result, the Authority was not able to provide documentation of the samples tested for indicator one or that they were pulled in an unbiased manner and reviewed by an individual other than the person who did the work. EFFECT The Authority may have potentially incorrectly reported the performance rating. QUESTIONED COSTS None Identified. CONTEXT The Authority conducts the SEMAP assessment on an annual basis. During the SEMAP sample selection process, the Authority needs to generate reports to accurately represent the universes related to each indicator. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority determine the quality control samples based on the universes defined by HUD. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.