Finding Text
2024-009 SEMAP Supporting Documentation
Criteria:
SEMAP indicators should be supported by sufficient documentation.
Condition:
I noted that all indicators on FY 2024, 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 2024 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.