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. In accordance with 24 CFR section 5.801 – Uniform Reporting Standards, PHAs are required to submit timely GAAP-based unaudited financial information electronically to HUD.
The above requirements were not met for the 2020 audit.
During the audit, we noted the 2020 SEMAP was not completed or filed with HUD as required. Additionally, the unaudited FDS was filed but filed after the required due date.
The Authority was unaware the SEMAP was required to be filed annually. Due to staff turnover, the Authority was unable to complete the 2020 unaudited timely.
The Authority was in violation of the Federal Regulations relating to report submissions.
We recommend that Management implement procedures to ensure compliance with the above regulations as it relates to all federal awards.