Finding 1164525 (2025-001)

2025-001 – REPORTING AND SPECIAL TESTS Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – 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 did not conduct its biennial SEMAP assessment. CAUSE The Authority’s new Executive Director was not aware of SEMAP certification and reporting requirements. EFFECT The Authority is not in compliance with its SEMAP certification and reporting requirements. QUESTIONED COSTS None identified CONTEXT The Authority conducts the SEMAP assessment on a biennial basis. REPEAT FINDING Not a repeat finding. RECOMMENDATION The Authority should ensure that SEMAP assessment is conducted on a biennial basis and includes adequate supporting documentation. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.