Finding Text
Condition: The Authority’s self-assessed score for SEMAP was that of a High Performer. The Authority was not able to provide support for sampling calculations, testing that was performed for scoring, and PIC reports for the monitoring of certain indicators. As a result we are unable to verify the accuracy and completeness of the reported information. Context: SEMAP is used by HUD to evaluate the performance of housing authorities administering the HCV program. Housing authorities are required to maintain documentation supporting the data used in their SEMAP self-assessments. As part of our audit procedures over the Housing Voucher Cluster, we requested documentation supporting the SEMAP indicators reported by the Authority. Management was unable to provide sufficient documentation to support the self-assessed score. Criteria: Per 24 CFR 985, the Authority is required to assess certain performance indicators to enable HUD to measure the Authority’s performance in key areas. In addition, the Authority is required to establish and maintain records sufficient to support compliance with HUD program requirements, as well as establishing internal controls to ensure compliance with applicable regulations. Cause: The Authority experienced staffing turnover and the staff who performed the SEMAP monitoring during 2024 was no longer with the Authority at the time of the audit. The Authority did not have effective procedures in place to ensure that documentation supporting SEMAP indicators and self-assessed scoring was consistently retained, reviewed, and readily available for monitoring and audit purposes. Effect: The Authority’s SEMAP reporting appears to be more favorable compared to results seen during the audit testing, resulting in a SEMAP score that was higher than warranted. Questioned Costs: Unknown. Auditor Recommendations: The Authority should strengthen internal controls over SEMAP reporting by ensuring that complete and accurate documentation is maintained to support all SEMAP indicators and self-assessed scores. Management should implement procedures to review and retain SEMAP supporting documentation prior to certification, ensure records are retained in accordance with HUD and federal record-retention requirements, and provide training to staff responsible for SEMAP reporting to promote ongoing compliance. Management Response: See Corrective Action Plan.