Finding 1179641 (2025-007)

Program Name Section 8 Housing Choice Vouchers Internal Control Significant Deficiency N Special Tests ALN(s) 14.871 2025-007 SEMAP Approval 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 did not know the board resolution was required. Effect The Authority did not follow the federal guidelines relating to SEMAP certification. Recommendations The SEMAP was prepared by the Authority, so just have the board approve the SEMAP via Board Resolution. Questioned Costs None. Management Views Management agrees and has a Corrective Action Plan identifying steps to resolve this finding.