Finding 497276 (2023-001)

2023-001 – REPORTING – PERFORMANCE REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – Section 8 Housing Choice Voucher Program CRITERIA PHA's quality control sample means an annual sample of files or records drawn in an unbiased manner and reviewed by an PHA supervisor (or by another qualified person other than the person who performed the original work) to determine if the work documented in the files or records conforms to program requirements. The minimum size of the PHA's quality control sample is as follows: Universe Minimum number of files or records to be sampled 50 or less 5. 51-600 5 Plus 1 for each 50 (or part of 50) over 50. 601-2000 16 Plus 1 for each 100 (or part of 100) over 600. Over 2000 30 Plus 1 for each 200 (or part of 200) over 2000 Where the universe is: the number of admissions in the last year for each of the two quality control samples under the SEMAP indicator at § 985.3(a) Selection from the Waiting List; the number of families assisted for the SEMAP indicators at § 985.3(b) Reasonable Rent, and 985.3(c) Determination of Adjusted Income; the number of units under HAP contract during the last completed PHA fiscal year for the SEMAP indicator at § 985.3(e) HQS Quality Control Inspections; and the number of failed HQS inspections in the last year for the SEMAP indicator at § 985.3(f) HQS Enforcement. CONDITION The Authority did not properly document the universe and sample selected for Indicator 1 – Selection from the Waiting List, Indicator 2 – Reasonable Rent, and Indicator 3 – Determination of adjusted income. CAUSE The PHA misinterpreted the identification of the separate universes for the different indicators as part of the SEMAP process and as a result the sample sizes tested were insufficient. EFFECT The Authority may have potentially incorrectly reported the performance rating. QUESTIONED COSTS None Identified. CONTEXT The Authority conducts the SEMAP assessment on an annual basis. During the SEMAP sample selection process, the Authority needs to generate reports to accurately represent the universes related to each indicator. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority determine the quality control samples based on the universes defined by HUD. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.