Finding Text
2025-004 - Reporting U.S. Department of Housing and Urban Development 14.871 - Housing Choice Voucher Cluster/Section 8 Housing Choice Vouchers L. Reporting - Significant Deficiency and Compliance Finding Condition: During review of the Housing Choice Voucher performance reporting, RBT noted that the Authority did not submit its Section 8 Management Assessment Program (SEMAP) report within the required HUD timeframe. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not establish controls over monitoring procedures to ensure timely preparation and submission of required HUD reports. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: The submission for the annual SEMAP was not done within the required timeline. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the Authority strengthen its internal control and reporting procedures to ensure all reporting certifications are being reviewed, prepared, and submitted within the 60-day HUD deadline. Auditor's Response: See corrective action plan.