Finding Text
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.