Finding Text
023-004 – REPORTING: PERFORMANCE REPORTING
Material Weakness/Material Noncompliance
U.S. Department of Housing and Urban Development
ALN #: 14.871/14.879 – Housing Voucher Cluster
CRITERIA
24 CFR § 985 – The Section 8 Management Assessment Program (SEMAP) is designed to assess whether the Section 8 tenant-based assistance programs operate to help eligible families afford decent rental units at the correct subsidy cost. SEMAP also establishes a system for HUD to measure the Authority’s performance in key Section 8 program areas and to assign performance ratings. The method for selecting the Authority’s quality control sample must leave a clear audit trail that can be used to verify that the Authority’s quality control sample was drawn in an unbiased manner.
CONDITION
The Authority was not able to provide the supporting documentation used to conduct the SEMAP assessment.
CAUSE
The Authority did not properly oversee the administration of the Housing Choice Voucher and Mainstream Voucher programs.
EFFECT
The Authority incorrectly conducted the SEMAP certification and potentially incorrectly reported the performance rating.
QUESTIONED COSTS
None noted.
CONTEXT
The Authority conducts the SEMAP assessment on an annual basis.
REPEAT FINDING
See finding 2022-005.
RECOMMENDATION
The Authority should ensure that adequate supporting documentation is retained on a go forward basis.
AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION
See Corrective Action Plan.