Finding 1115189 (2024-003)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-28

AI Summary

  • Core Issue: The PHA failed to maintain a clear audit trail for SEMAP reporting, lacking necessary documentation for self-certification.
  • Impacted Requirements: This noncompliance affects the accuracy of the SEMAP certification, which is crucial for evaluating Section 8 performance and meeting family needs.
  • Recommended Follow-Up: PHA personnel should receive training on SEMAP documentation and utilize their computer system to ensure proper documentation in the future.

Finding Text

Finding 2024-003 – Special Tests and Provisions – SEMAP reporting ALN 14.871 – Noncompliance & Significant Deficiency Criteria: 24 CFR Part 985.3 states that PHAs “must leave a clear audit trail that can be used to verify that the PHA’s quality control sample was drawn in an unbiased manner.” Condition & cause: We noted during our review of the 2024 SEMAP submission and supporting documentation that the PHA did not maintain a clear audit trail to support the self-certification. Upon inquiry, we found that the Authority was not maintaining any documentation for SEMAP. Effect: The SEMAP certification provides HUD with a system to evaluate a PHA’s Section 8 performance. Failure to provide proper supporting documentation can lead to ineffective measurements of Authority performance, as well as its ability to meet the needs of eligible families. Furthermore, misleading SEMAP certifications can disguise a troubled agency who may need HUD intervention. Recommendation: We recommend that the PHA personnel obtain the appropriate training for SEMAP documentation and certification and appropriately document the SEMAP reports in future years. We also recommend that the PHA utilize the existing computer system to adequately document SEMAP on a regular basis. Questioned Costs: None Repeat Finding: Yes Was sampling statistically valid? Yes

Categories

HUD Housing Programs Reporting Significant Deficiency Special Tests & Provisions

Other Findings in this Audit

  • 538744 2024-001
    Material Weakness
  • 538745 2024-002
    Material Weakness Repeat
  • 538746 2024-002
    Material Weakness Repeat
  • 538747 2024-003
    Significant Deficiency Repeat
  • 538748 2024-004
    Significant Deficiency
  • 538749 2024-005
    Significant Deficiency
  • 1115186 2024-001
    Material Weakness
  • 1115187 2024-002
    Material Weakness Repeat
  • 1115188 2024-002
    Material Weakness Repeat
  • 1115190 2024-004
    Significant Deficiency
  • 1115191 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $2.56M
14.850 Public and Indian Housing $2.11M
14.872 Public Housing Capital Fund $0