EIN: 066000416
UEI: MWLUAKABR299
Audited by: CBIZ CPAS P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 3, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 3, 2026 (today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on February 11, 2025 — management decision was due August 11, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on February 1, 2023 — management decision was due August 1, 2023.
FAC accepted this audit on February 3, 2022 — management decision was due August 3, 2022.
FAC accepted this audit on January 31, 2021 — management decision was due July 31, 2021.
FAC accepted this audit on February 12, 2020 — management decision was due August 12, 2020.
2019-001 ? Reporting ? Performance Reporting: SEMAP Certification U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Vouchers Significant Deficiency CRITERIA The minimum size of the PHA's quality control sample is as follows: Universe Minimum number of files or records to be sampled 0 50 or less 5 51-600 5 plus 1 for each 50 (or part of 50) over 50. 601-2000 16 plus 1 for each 100 (or part of 100) over 600. Over 2000 30 plus 1 for each 200 (or part of 200) over 2000. Where the universe is: The number of units under HAP contract during the last completed PHA fiscal year for the SEMAP indicator at ? 985.3(e) HQS Quality Control Inspections; (24 CFR 985.3) CONDITION We examined the supporting documentation for the Authority?s SEMAP assessment and identified that the Authority did not identify the universe for HQS Quality Control Inspections (Indicator 5) correctly. This caused the Authority?s quality control sample to be less than the minimum required by HUD. CAUSE The Authority incorrectly identified the universe for the HQS quality control inspections. EFFECT The Authority may have potentially incorrectly reported the performance rating. QUESTIONED COSTS None Identified.CONTEXT The Authority conducts the SEMAP assessment on an annual basis. During the SEMAP sample selection process, the Authority needs to generate reports to accurately represent the universes related to each indicator. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority determine the quality control samples based on the universes defined by HUD. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001 ? Reporting ? Performance Reporting: SEMAP Certification U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Vouchers Significant Deficiency CRITERIA The minimum size of the PHA's quality control sample is as follows: Universe Minimum number of files or records to be sampled 0 50 or less 5 51-600 5 plus 1 for each 50 (or part of 50) over 50. 601-2000 16 plus 1 for each 100 (or part of 100) over 600. Over 2000 30 plus 1 for each 200 (or part of 200) over 2000. Where the universe is: The number of units under HAP contract during the last completed PHA fiscal year for the SEMAP indicator at ? 985.3(e) HQS Quality Control Inspections; (24 CFR 985.3) CONDITION We examined the supporting documentation for the Authority?s SEMAP assessment and identified that the Authority did not identify the universe for HQS Quality Control Inspections (Indicator 5) correctly. This caused the Authority?s quality control sample to be less than the minimum required by HUD. CAUSE The Authority incorrectly identified the universe for the HQS quality control inspections. EFFECT The Authority may have potentially incorrectly reported the performance rating. QUESTIONED COSTS None Identified.CONTEXT The Authority conducts the SEMAP assessment on an annual basis. During the SEMAP sample selection process, the Authority needs to generate reports to accurately represent the universes related to each indicator. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority determine the quality control samples based on the universes defined by HUD. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Finding: 2019-001 ? Reporting ? Performance Reporting: SEMAP Certification U.S. Department of Housing and Urban Development CRDA #: 14.871 ? Section 8 Housing Choice Vouchers Auditee?s Response and Planned Corrective Action SEMAP Indicator 5 ? HQS Quality Control Inspections requires that Charter Oak Communities (COC) perform Quality Control inspections of units under contract using HUD?s audit guide. The universe for these supervisory inspections must include all units under HAP contract during the fiscal year, including new admissions and unit transfers. Once the universe is established, sampling must be drawn from: o Recently completed inspections o Cross section of neighborhoods o Work of cross section of inspectors. During the most recent SEMAP audit, it was identified that the wrong number of units were sampled for this indicator, resulting in an insufficient number of Quality Control Inspections. The correct universe for this indicator should have been 1,916 resulting in the need for 30 inspections. COC erroneously established the universe based on the number of recently completed inspections and only conducted 14 quality control inspections. # of Units under HAP Contract Number of Files to be Selected/Units to be Inspected 50 or less 5 51-600 5 plus 1 for each 50 (or part of 50) over 50 601-2000 16 plus 1 for each 100 (or part of 100) over 600 Over 2000 30 plus 1 for each 200 (or part of 200) over 2000 Universe for Indicator 5: 1,916 Sample Size for Indicator 5: 30 In an effort to correct this finding, COC has scheduled an additional 16 inspections to satisfy the SEMAP universe (sample size) requirements. When conducting future SEMAP reviews for Indicator 5 HCV management will ensure the universe equals all HAP Contracted units and the number of files selected is in accordance with the above table. Planned Implementation Date of Corrective Action: December 13, 2019 Person Responsible for Corrective Action: Jackie Figueroa
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.
FAC accepted this audit on January 18, 2017 — management decision was due July 18, 2017.
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