Finding 1217888 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-06-17

AI Summary

  • Core Issue: The SEMAP was not completed or submitted to HUD, violating federal regulations.
  • Impacted Requirements: PHAs must file SEMAP annually, especially if in troubled status, to remain compliant.
  • Recommended Follow-Up: Management should establish procedures to ensure timely and accurate SEMAP submissions moving forward.

Finding Text

In accordance with 24 CFR section 985.3(h) – Report Submission, PHAs with jurisdiction in metropolitan Fair Market Rent areas have the option of submitting data to HUD with their annual SEMAP certifications on the percent of their tenant-based Section 8 families with children who live in, and who have moved during the PHA fiscal year to, low poverty census tracts in the PHA’s principal operating area. Submission of this information with the SEMAP certification makes the PHA eligible for bonus points under SEMAP. During the audit, we noted that the SEMAP was not completed or filed with HUD as required. The Board approve the SEMAP however the SEMAP was not file with HUD as required. The Authority is a troubled status that is required to file SEMAP annually with HUD until the status is resolved. The Authority was in violation of the Federal Regulation relating to report submissions. We recommend that management implement procedures to ensure compliance with the above regulations as it relaties to all federal awards.

Corrective Action Plan

The HUD San Francisco field office will be conduction a SEMAP confirmatory on site of HACB which includes review of documents and submitting SEMAP certification on behalf of HACB. For future submissions, HACB will create a system of checks and balances that will follow the following process: 1. SEMAP will be completely by Rental Assistance Programs Manager and submitted for HACB Board Approval. 2. Immediately following approval by the HACB Board, the rental Assistance Programs Manager and the Executive Assistant will alert the Executive. 3. The deputy Executive Director will provide oversite that the certification has been submitted no later than the deadline of 11/30.

Categories

HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
10.405 FARM LABOR HOUSING LOANS AND GRANTS $2.88M
14.872 PUBLIC HOUSING CAPITAL FUND $2.17M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.56M
14.850 PUBLIC HOUSING OPERATING FUND $1.47M
10.427 RURAL RENTAL ASSISTANCE PAYMENTS $803,058
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $112,500