Finding Text
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Housing Voucher Cluster
Assistance Listing Numbers: 14.871/14.879
Federal Award Identification Number and Year: SC911VO - 2023
Award Period: July 1, 2022 – June 30, 2023
Compliance Requirement: Reporting
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: HUD-52648, SEMAP Certification – Under 24 CFR section 985.3(h), the Authority is required to submit an annual certification to HUD concerning its performance in key Section 8 program areas. The Uniform Guidance requires that the Authority establish and maintain effective internal control over compliance requirements.
Condition: During our testing, we noted that the Authority did not have adequate internal controls designed to ensure that they followed applicable reporting requirements.
Questioned costs: Unable to determine.
Context: The annual report that was reviewed was prepared and submitted by the same person, which means that there was no review conducted by another person. This lack of review indicates that there was no internal control in place to ensure that the report was sufficiently reviewed and approved.
Cause: The Authority does not have a sufficient internal control included in their procedures for preparing and submitting the SEMAP.
Effect: The Authority is not in compliance with applicable reporting requirements.
Repeat Finding: No.
Recommendation: We recommend that the Authority implements controls in order to ensure reporting requirements are met in accordance with applicable grant agreements and regulations.
Views of responsible officials: There is no disagreement with the audit finding.