Finding 960946 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-26
Audit: 297612
Organization: Pembroke Housing Authority (NC)
Auditor: Marcum LLP

AI Summary

  • Core Issue: The Authority failed to provide adequate documentation for their SEMAP assessment, affecting the reliability of their performance ratings.
  • Impacted Requirements: This deficiency violates the standards set by SEMAP for assessing Public Housing Agency (PHA) performance.
  • Recommended Follow-Up: The Authority needs to improve documentation practices to support future assessments and ensure compliance.

Finding Text

2023-003 – REPORTING – PERFORMANCE REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – Housing Choice Voucher Program CRITERIA 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 PHA performance in key Section 8 program areas and to assign performance ratings. SEMAP provides procedures for HUD to identify PHA management capabilities and deficiencies in order to target monitoring and program assistance more effectively. PHAs can use the SEMAP performance analysis to assess and improve their own program operations. (24 CFR § 985) CONDITION The Authority was unable to provide sufficient documentation to support the procedures and conclusions of their assessment. CAUSE The Authority did not sufficiently document the procedures and conclusions of their assessment. EFFECT The Authority incorrectly conducted the SEMAP certification and potentially incorrectly reported the performance rating. QUESTIONED COSTS None Identified. CONTEXT The Authority conducts the SEMAP assessment on an annual basis. REPEAT FINDING Not a repeat finding. 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 Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 384503 2023-002
    Significant Deficiency
  • 384504 2023-003
    Significant Deficiency
  • 384505 2023-002
    Significant Deficiency
  • 384506 2023-003
    Significant Deficiency
  • 960945 2023-002
    Significant Deficiency
  • 960947 2023-002
    Significant Deficiency
  • 960948 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $2.27M
14.850 Public and Indian Housing $153,556
14.872 Public Housing Capital Fund $90,474