Finding 498382 (2023-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-26
Audit: 321116
Organization: Gloversville Housing Authority (RI)
Auditor: Marcum LLP

AI Summary

  • Core Issue: The Authority failed to provide necessary documentation for the SEMAP assessment, impacting the accuracy of performance ratings.
  • Impacted Requirements: Compliance with 24 CFR § 985, which mandates proper oversight and documentation for Section 8 program assessments.
  • Recommended Follow-Up: Ensure that the Authority retains adequate supporting documentation moving forward to prevent future compliance issues.

Finding Text

023-004 – REPORTING: PERFORMANCE REPORTING Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development ALN #: 14.871/14.879 – Housing Voucher Cluster CRITERIA 24 CFR § 985 – The Section 8 Management Assessment Program (SEMAP) is designed to assess whether the Section 8 tenant-based assistance programs operate to help eligible families afford decent rental units at the correct subsidy cost. SEMAP also establishes a system for HUD to measure the Authority’s performance in key Section 8 program areas and to assign performance ratings. The method for selecting the Authority’s quality control sample must leave a clear audit trail that can be used to verify that the Authority’s quality control sample was drawn in an unbiased manner. CONDITION The Authority was not able to provide the supporting documentation used to conduct the SEMAP assessment. CAUSE The Authority did not properly oversee the administration of the Housing Choice Voucher and Mainstream Voucher programs. EFFECT The Authority incorrectly conducted the SEMAP certification and potentially incorrectly reported the performance rating. QUESTIONED COSTS None noted. CONTEXT The Authority conducts the SEMAP assessment on an annual basis. REPEAT FINDING See finding 2022-005. RECOMMENDATION The Authority should ensure that adequate supporting documentation is retained on a go forward basis. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.

Categories

HUD Housing Programs Material Weakness Reporting

Other Findings in this Audit

  • 498379 2023-003
    Material Weakness Repeat
  • 498380 2023-003
    Material Weakness Repeat
  • 498381 2023-004
    Material Weakness Repeat
  • 498383 2023-005
    Material Weakness Repeat
  • 498384 2023-006
    Material Weakness Repeat
  • 498385 2023-006
    Material Weakness Repeat
  • 1074821 2023-003
    Material Weakness Repeat
  • 1074822 2023-003
    Material Weakness Repeat
  • 1074823 2023-004
    Material Weakness Repeat
  • 1074824 2023-004
    Material Weakness Repeat
  • 1074825 2023-005
    Material Weakness Repeat
  • 1074826 2023-006
    Material Weakness Repeat
  • 1074827 2023-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.17M
14.872 Public Housing Capital Fund $1.05M
14.850 Public Housing Operating Fund $923,658
14.879 Mainstream Vouchers $142,130
14.896 Family Self-Sufficiency Program $104,633