Finding 1175445 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-02-26
Audit: 389242
Organization: Round Rock Housing Authority (TX)

AI Summary

  • Core Issue: The PHA submitted the SEMAP certification on time, but it lacked the necessary board resolution approval.
  • Impacted Requirements: The failure to obtain board approval violates federal guidelines for SEMAP certification.
  • Recommended Follow-up: Ensure the board approves the SEMAP certification via resolution to comply with requirements.

Finding Text

US Department of Housing and Urban Development Direct Award Program Name Housing Choice Vouchers "Internal Control" Significant Deficiency L Reporting ALN(s) 14.871 2025-002 SEMAP Certification Criteria 24 CFR Part 985 Subpart B—Program Operation § 985.101—SEMAP certification. An PHA must submit the HUD‐required SEMAP certification form within 60 calendar days after the end of its fiscal year. The certification must be approved by PHA board resolution and signed by the PHA executive director. If the PHA is a unit of local government or a state, a resolution approving the certification is not required, and the certification must be executed by the Section 8 program director. Condition During the audit, it was noted that the SEMAP was submitted on time, but the PHA board did not approve the SEMAP via board resolution. Context The PHA board did not approve the SEMAP via board resolution within 60 calendar days after the end of the fiscal year end. Cause The PHA mistakenly missed approving the SEMAP. Effect The Authority did not follow the federal guidelines relating to SEMAP certification. Recommendations To have the board approve the SEMAP certification via Board Resolution. Questioned Costs None. Management Views Management agrees and has a Corrective Action Plan identifying steps to resolve this finding.

Corrective Action Plan

During the time of the SEMAP submission the housing authority had an unexpected change of staff. This contributed to the agency overlooking the signing of the required board resolution to approve the SEMAP. To keep this from occurring again, RRHA will not submit the SEMAP certification to HUD until the resolution has been signed.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1175444 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.63M
14.850 PUBLIC HOUSING OPERATING FUND $130,486
14.872 PUBLIC HOUSING CAPITAL FUND $832