FAC Explorer

Finding 15758 (2022-002)

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Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-06-28
Audit: 18868
Organization: Phenix City Housing Authority (AL)
Auditor: Berman Hopkins Wright & Laham CPAS and Associates LLP

AI Summary

  • Core Issue: The Authority lacks proper documentation to support its annual SEMAP submission, affecting the validity of its sampling and testing methodology.
  • Impacted Requirements: Compliance with 24 CFR 985.2 and 985.3, which detail necessary sampling and testing methodologies.
  • Recommended Follow-up: The Authority should create and maintain clear documentation of the testing performed and the conclusions reached for the SEMAP submission.

Finding Text

2022-002 Special Tests and Provisions - SEMAP Housing Voucher Cluster Other matter required to be reported in accordance 2 CFR 200.516(a) Condition: During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Context: We obtained the Authority?s SEMAP submission and available support documentation. As a part of the testing process we attempted to review the Authority?s sampling and testing methodology for the SEMAP indicators. We were unable to determine that the correct sampling was performed and that the correct testing conclusion were selected with the available documentation. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Cause: The Authority is building the annual SEMAP submission into its procedures again after years of waivers not requiring the SEMAP submission due to COVID. Effect: The Authority is unable to support any selection methodology or testing conclusion performed as part of the annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items.

Corrective Action Plan

2022-002 Special Tests and Provisions - SEMAP Housing Voucher Cluster Other matter required to be reported in accordance 2 CFR 200.516(a) Condition: During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items. Action Taken: Effective July 3 the Authority has required the HCV manager to take steps to ensure the documentation is maintained that clearly outlines the testing performed as part of the SEMAP submission.

Categories

Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $182,732
14.870 Resident Opportunity and Supportive Services - Service Coordinators $124,807
14.871 Section 8 Housing Choice Vouchers $36,108
14.872 Public Housing Capital Fund $17,435