Finding Text
2023-010 SEMAP Supporting Documentation
Criteria:
SEMAP indicators should be supported by sufficient documentation.
Condition:
I noted that all indicators on FY 2023, SEMAP certification could not be verified as they were either not supported by adequate documentation or no quality control work were performed to substantiate PHA’s response.
Questioned Costs:
None noted.
Effect:
Responses on SEMAP certification may not be an accurate representation of PHA’s FY 2023 submission.
Cause:
Proper internal control procedures relating to SEMAP were not performed or maintained for SEMAP
certification.
Recommendation:
I recommend that the Authority implement and perfect the procedures necessary to provide accurate and
complete supporting documentation for future SEMAP certification.
Management’s Response:
The auditor noted that the Authority did not maintain supporting documentation for the Section Eight
Management Assessment Program (SEMAP). Management has revised the SEMAP documentation
process, implemented a submission checklist, and created a backup retention system to ensure compliance
with HUD requirements.