Finding Text
Section III ? Federal Award Findings and Questioned Costs 2022-001: Reporting Federal Agency: U. S. Department of Housing and Urban Development Federal program: Housing Choice Vouchers ALN#: 14.871 Award Period: 10/1/21-9/30/22 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Section 8 Management Assessment Program certification is required by 24 CFR 985.101 which requires a Public Housing Agency (PHA) administering a Section 8 tenant-based assistance program to submit an annual SEMAP Certification within 60 days after the end of its fiscal year. Condition: The Authority did not file the SEMAP certification for the year ended September 30, 2022. Questioned Cost: None Cause: Oversight. Effect: The information from the PHA concerns the performance of the PHA and provides assurance that there is no evidence of seriously deficient performance. HUD uses the information and other data to assess PHA management capabilities and deficiencies, and to assign an overall performance rating to the PHA. Identification of a repeat finding: None Recommendation: The Board and management should establish internal controls and implement them in order to ensure that all reports are completed and submitted timely. Views of responsible officials and planned corrective actions: The Authority agrees with this finding and will adhere to the corrective action plan in this audit report.