Finding 500369 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323134
Organization: Milton Housing Authority (MA)

AI Summary

  • Core Issue: The Housing Authority was labeled a Troubled Performer due to improper documentation and execution of the SEMAP process.
  • Impacted Requirements: The Authority failed to meet HUD standards for conducting and documenting the SEMAP, affecting compliance and performance evaluation.
  • Recommended Follow-Up: Improve internal controls for SEMAP or consider hiring a third-party expert to ensure proper execution and documentation.

Finding Text

Finding No. 2023-002 - Reporting; Significant Deficiency (HC~ Cluster #14.871 and #14.879) CONDITION: During a HUD Compliance Review, the results of several indicators of the Section 8 Management Assessment Program_{SEMAP) were changed resulting in the Authority being designated as a Troubled Performer. CRITERIA: When the Authority conducts its SEMAP, it should be properly documented how they selected sample sizes and the methods that were used to ensure that the items being tested were properly calculated. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT; Several indicators were adjusted to reflect a score of 0, resulting in a Troubled Performer designation for fiscal year 2023. EFFECT: By not properly conducting and documenting the SEMAP, the Housing Authority is labeled as a Troubled Performer. Additionally, the SEMAP is a good cqntrol tool to ensure that the HCV program is being conducted In accordance with HUD regulations. CAUSE: The overall cause was a lack of quality control in performing the SEMAP. RECOMMENDATION: The Housing Authority should develop better internal controls over the performance and documentation of SEMAP or consider outsourcing this to a reputable third party.

Categories

HUD Housing Programs Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 500365 2023-001
    Significant Deficiency Repeat
  • 500366 2023-002
    Significant Deficiency Repeat
  • 500367 2023-003
    Significant Deficiency Repeat
  • 500368 2023-001
    Significant Deficiency Repeat
  • 500370 2023-003
    Significant Deficiency Repeat
  • 500371 2023-004
    Significant Deficiency
  • 500372 2023-004
    Significant Deficiency
  • 500373 2023-004
    Significant Deficiency
  • 500374 2023-005
    Significant Deficiency
  • 1076807 2023-001
    Significant Deficiency Repeat
  • 1076808 2023-002
    Significant Deficiency Repeat
  • 1076809 2023-003
    Significant Deficiency Repeat
  • 1076810 2023-001
    Significant Deficiency Repeat
  • 1076811 2023-002
    Significant Deficiency Repeat
  • 1076812 2023-003
    Significant Deficiency Repeat
  • 1076813 2023-004
    Significant Deficiency
  • 1076814 2023-004
    Significant Deficiency
  • 1076815 2023-004
    Significant Deficiency
  • 1076816 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $2.92M
14.879 Mainstream Vouchers $526,069
14.896 Family Self-Sufficiency Program $90,000