EIN: 840728521
UEI: H37LQF272MC2
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 12, 2024. 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 December 12, 2024 (620 days ago).
What is a management decision? →During our testing over reporting, we noted that quarterly reports were prepared and submitted late. Cause: The Authority’s internal controls related to the reporting requirements were not operating as designed. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with reporting requirements. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure the proper reporting is prepared and submitted. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development – CFDA #21.027 Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – CSLRF / ARPA Funds – 2023 Reporting Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. Condition: During our testing over reporting, we noted that quarterly reports were prepared and submitted late. Cause: The Authority’s internal controls related to the reporting requirements were not operating as designed. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with reporting requirements. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure the proper reporting is prepared and submitted. View of Responsible Officials: Management agrees with the finding.
Significant Deficiency in Internal Control 2023-001 Reporting Repeat finding from prior year: Yes Finding Summary: – The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. Responsible Individuals: Housing and Community Investment Director, Housing Compliance Manager, Accounting Supervisor Corrective Action Plan: Quarterly reports were completed during the audit. Organizationally we need to develop a routing sheet for these awards so employees are informed of the requirements before and after contract execution. Anticipated Completion Date: April 30, 2024
2022-004
FAC accepted this audit on July 9, 2023 — management decision was due January 9, 2024.
We noted one of the tenants tested for standard inspections did not have biennial HQS inspection scheduled or completed in 2022. Cause: Management oversight. Effect: The lack of controls and experience resulted in a tenant not receiving the required inspection. Questioned Costs: N/A Context/Sampling: For HQS inspections, a non-statistical sample of 40 transactions of over 250 were selected for testing. Repeat Finding from Prior Year: No. Recommendation: The Authority should implement policies and procedures to ensure that all units are inspected at least biennially. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2022 Special Tests and Provisions ? HQS Inspections Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The Program requires the Authority to complete an inspection at least biennially to determine if the unit meets HQS standards. Condition: We noted one of the tenants tested for standard inspections did not have biennial HQS inspection scheduled or completed in 2022. Cause: Management oversight. Effect: The lack of controls and experience resulted in a tenant not receiving the required inspection. Questioned Costs: N/A Context/Sampling: For HQS inspections, a non-statistical sample of 40 transactions of over 250 were selected for testing. Repeat Finding from Prior Year: No. Recommendation: The Authority should implement policies and procedures to ensure that all units are inspected at least biennially. View of Responsible Officials: Management agrees with the finding.
Significant Deficiency in Internal Control 2022-001 Special Tests and Provisions ? HQS Inspections Repeat finding from prior year: No Finding Summary: The Program requires the Authority to complete an inspection at least biennially to determine if the unit meets HQS standards. We noted one of the tenants tested for standard inspections did not have biennial HQS inspection scheduled or completed in 2022. Responsible Individuals: Housing Compliance Manager Corrective Action Plan: Our software system has the capability of not completing a re-certification without the proper biennial HQS Inpection, this feature is now activated so a re-certification cannot be completed without the biennial inspection. Anticipated Completion Date: April 30, 2023
During our testing of compliance for HQS Enforcement, we identified 2 instances in which life threatening HQS deficiencies were not resolved within 24 hours of the inspection date. Cause: The Authority?s internal controls related to the proper monitoring and tracking of failed inspections and the subsequent passing of those inspections were not operating as designed. Effect: Weaknesses in internal control over compliance could result in the Authority failing to abate HAP payments to landlords as required by HUD. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 23 failed inspections were selected for testing. 2 out of the 23 failed inspections did not have proper documentation. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure the proper enforcement of life threatening HQS deficiencies View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2022 Special Tests and Provisions ? HQS Enforcement Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: For units under a HAP contract that fail to meet HQS requirements, the Authority must require the owner to correct life threatening HQS deficiencies within 24 hours after the inspection and all other HQS deficiencies within 30 calendar days or within a specified Authorityapproved extension. Condition: During our testing of compliance for HQS Enforcement, we identified 2 instances in which life threatening HQS deficiencies were not resolved within 24 hours of the inspection date. Cause: The Authority?s internal controls related to the proper monitoring and tracking of failed inspections and the subsequent passing of those inspections were not operating as designed. Effect: Weaknesses in internal control over compliance could result in the Authority failing to abate HAP payments to landlords as required by HUD. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 23 failed inspections were selected for testing. 2 out of the 23 failed inspections did not have proper documentation. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure the proper enforcement of life threatening HQS deficiencies View of Responsible Officials: Management agrees with the finding.
Significant Deficiency in Internam Control 2022-002 Special Tests and Provisions ? HQS Enforcement Repeat finding from prior year: No Finding Summary: ? For units under a HAP contract that fail to meet HQS requirements, the Authority must require the owner to correct life threatening HQS deficiencies within 24 hours after the inspection and all other HQS deficiencies within 30 calendar days or within a specified Authority-approved extension. Responsible Individuals: Housing Compliance Manager Corrective Action Plan: A change in the process for our third party inspection consultants was implemented. The 24 hour HQS confirmations were not being sent directly to the Housing Authority. The consultants are now required to send those confirmations (pictures, receipts, work order?etc.) so HCV Specialists can document the correction was completed within the 24 hour cycle. Anticipated Completion Date: May 31, 2023
During our testing of compliance for reasonable rent, we identified instances in which the reasonable rent form was not obtained timely. Cause: The Authority?s internal controls related to the proper maintenance of reasonable rent forms were not operating as designed due to lack of education. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with reasonable rent requirements. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 13 units that had rent changes were selected for testing. 12 out of the 13 units tested had the reasonable rent forms added at a later time. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure the proper documentation of reasonable rent is maintained. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2022 Special Tests and Provisions ? Reasonable Rent Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The Program requires the Authority to determine that rent to owners are reasonable in comparison to rent for other comparable unassisted units at the time of an initial move-in to a unit or during the annual recertification if the rent is increased. Condition: During our testing of compliance for reasonable rent, we identified instances in which the reasonable rent form was not obtained timely. Cause: The Authority?s internal controls related to the proper maintenance of reasonable rent forms were not operating as designed due to lack of education. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with reasonable rent requirements. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 13 units that had rent changes were selected for testing. 12 out of the 13 units tested had the reasonable rent forms added at a later time. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure the proper documentation of reasonable rent is maintained. View of Responsible Officials: Management agrees with the finding.
Significant Deficiency in Internal Control 2022-003 Special Tests and Provisions ? Reasonable Rent Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to determine that rent to owners are reasonable in comparison to rent for other comparable unassisted units at the time of an initial move-in to a unit or during the annual recertification if the rent is increased. During the testing of compliance for reasonable rent, auditors identified instances in which the reasonable rent form was not obtained timely. Responsible Individuals: Housing Compliance Manager Corrective Action Plan: Training was instituted for existing and new staff coming on board to know the correct rent reasonableness form to print and place in the file. Anticipated Completion Date: May 31, 2023
During our testing over reporting, we noted that quarterly reports were not prepared during 2022. Cause: The Authority?s internal controls related to the reporting requirements were not operating as designed. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with reporting requirements. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure the proper reporting is prepared and submitted. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development ? CFDA #21.027 Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year ? CSLRF / ARPA Funds ? 2022 Reporting Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. Condition: During our testing over reporting, we noted that quarterly reports were not prepared during 2022. Cause: The Authority?s internal controls related to the reporting requirements were not operating as designed. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with reporting requirements. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure the proper reporting is prepared and submitted. View of Responsible Officials: Management agrees with the finding.
Significant Deficiency in Internal Control 2022-004 Reporting Repeat finding from prior year: No Finding Summary: ? The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. During our testing over reporting, we noted that quarterly reports were not prepared during 2022. Responsible Individuals: Housing and Community Investment Director, Housing Compliance Manager, Accounting Supervisor Corrective Action Plan: Quarterly reports were completed during the audit. We have setup calendar appointments and added this reporting to our compliance calendar. Anticipated Completion Date: May 31, 2023
FAC accepted this audit on July 7, 2020 — management decision was due January 7, 2021.
2019-004 U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Special Tests and Provisions ? HQS Enforcement Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The Program requires the Authority to keep track of failed HQS inspections and correct them within the allowed time. Condition 1: We noted three failed HQS inspections that were not included within the listing of failed inspections provided to us by the Authority. We tried to complete additional testing over the failed HQS inspections, however, the Authority could not provide a complete list of failed inspections. Condition 2: Additionally, of the failed HQS inspections on the list provided, one failed HQS inspection did not have a 2nd re-inspection scheduled or performed within the required 30 days. Cause: Employee turnover. Effect: The Authority is not in compliance with program requirements. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: Yes Recommendation: The Authority should implement a process to track all upcoming and failed inspections to ensure HQS inspections and re-inspections are completed timely. The Authority should also implement a reporting process to ensure all HQS failed inspections are documented. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-004 U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Special Tests and Provisions ? HQS Enforcement Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The Program requires the Authority to keep track of failed HQS inspections and correct them within the allowed time. Condition 1: We noted three failed HQS inspections that were not included within the listing of failed inspections provided to us by the Authority. We tried to complete additional testing over the failed HQS inspections, however, the Authority could not provide a complete list of failed inspections. Condition 2: Additionally, of the failed HQS inspections on the list provided, one failed HQS inspection did not have a 2nd re-inspection scheduled or performed within the required 30 days. Cause: Employee turnover. Effect: The Authority is not in compliance with program requirements. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: Yes Recommendation: The Authority should implement a process to track all upcoming and failed inspections to ensure HQS inspections and re-inspections are completed timely. The Authority should also implement a reporting process to ensure all HQS failed inspections are documented. View of Responsible Officials: Management agrees with the finding.
Finding 2019-004: Special Tests and Provisions ? HQS Failed Inspections U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Initial Fiscal Year Finding Occurred: 2018 Finding Summary: Three failed HQS inspections were tested and noted that the Authority did not complete reinspections on two of these units within the required 30 days. We tried to complete additional testing over the failed HQS inspections; however, the Authority could not provide a complete list of failed inspections. Additionally, of the failed HQS inspections on the list provided, one failed HQS inspection did not have a 2nd re-inspection scheduled or performed within the required 30 days. Corrective Action Plan: Now compliant in all areas due to implementation of a process to track inspections and re-inspections of failed inspections. Anticipated Completion Date: 12/31/2020 manually tracked by LHA Program Manager for failed inspections
2018-004
2019-005 U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Special Tests and Provisions ?HQS Inspections and Quality Control Re-Inspections Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The Program requires the Authority to complete an inspection at least biennially to determine if the unit meets HQS standards and the Authority must conduct quality control reinspections. Condition 1: We noted that four of the tenants tested for standard inspections did not have a biennial HQS inspection scheduled or completed in 2019. Condition 2: We also noted that through inquiry, the Authority did not complete any HQS quality control re-inspections. Cause: Employee turnover. Effect: The lack of controls and experience resulted in tenants not receiving the required inspections and the Authority did not complete HQS quality control re-inspections. Questioned Costs: N/A Context/Sampling: For HQS inspections a non-statistical sample of 60 transactions of 392 were selected for testing. There were no HQS re-inspections tested as they were not properly completed. Repeat Finding from Prior Year: Yes Recommendation: The Authority should implement policies and procedures to ensure that all units are inspected at least biennially. The Authority should also have controls in place to ensure re-inspections of units occur throughout the year and documentation indicating such reinspections have occurred are retained in accordance with HUD?s guidelines. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-005 U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Special Tests and Provisions ?HQS Inspections and Quality Control Re-Inspections Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The Program requires the Authority to complete an inspection at least biennially to determine if the unit meets HQS standards and the Authority must conduct quality control reinspections. Condition 1: We noted that four of the tenants tested for standard inspections did not have a biennial HQS inspection scheduled or completed in 2019. Condition 2: We also noted that through inquiry, the Authority did not complete any HQS quality control re-inspections. Cause: Employee turnover. Effect: The lack of controls and experience resulted in tenants not receiving the required inspections and the Authority did not complete HQS quality control re-inspections. Questioned Costs: N/A Context/Sampling: For HQS inspections a non-statistical sample of 60 transactions of 392 were selected for testing. There were no HQS re-inspections tested as they were not properly completed. Repeat Finding from Prior Year: Yes Recommendation: The Authority should implement policies and procedures to ensure that all units are inspected at least biennially. The Authority should also have controls in place to ensure re-inspections of units occur throughout the year and documentation indicating such reinspections have occurred are retained in accordance with HUD?s guidelines. View of Responsible Officials: Management agrees with the finding.
Finding 2019-005: Special Tests and Provisions ?HQS Inspections and Quality Control Re-Inspections U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Initial Fiscal Year Finding Occurred: 2018 Finding Summary: Four of the tenants tested for standard inspections did not have bi-annual HQS inspection scheduled or completed in 2019. The Authority did not complete the quality control re-inspections. Corrective Action Plan: Now compliant in all areas due to implementation of policies to ensure units are inspected bi-annually and are tracked and documented. Anticipated Completion Date: 12/31/2020 also when
2018-005
The Authority indicated on Performance Indicator #5 it had re-inspected the required sample of units in 2019 for quality control of HQS inspections. The Authority did not complete actual re-inspections of the units during 2019 as required by HUD and thus the response on the SEMAP was incorrectly marked as ?Yes?. We also noted that for Performance Indicators #3 and #5, the Authority gave themselves the highest ranking, however, the Authority could not provide us a complete list of HQS enforcement files even though they were aware of multiple errors in eligibility testing. Cause: Employee turnover and lack of knowledge or experience. Effect: Reporting incorrect data to HUD on the SEMAP could affect the overall rating of the Authority by HUD. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: The Authority should implement internal controls to ensure the review of the SEMAP by someone other than the preparer includes obtaining documents supporting the responses given in the certification. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-006 U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Reporting - SEMAP Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The Program requires the Authority to complete the Section 8 Management Assessment (SEMAP) Certification on an annual basis. As part of the SEMAP reporting, the Authority is required to complete multiple Performance Indicator responses. Condition: The Authority indicated on Performance Indicator #5 it had re-inspected the required sample of units in 2019 for quality control of HQS inspections. The Authority did not complete actual re-inspections of the units during 2019 as required by HUD and thus the response on the SEMAP was incorrectly marked as ?Yes?. We also noted that for Performance Indicators #3 and #5, the Authority gave themselves the highest ranking, however, the Authority could not provide us a complete list of HQS enforcement files even though they were aware of multiple errors in eligibility testing. Cause: Employee turnover and lack of knowledge or experience. Effect: Reporting incorrect data to HUD on the SEMAP could affect the overall rating of the Authority by HUD. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: The Authority should implement internal controls to ensure the review of the SEMAP by someone other than the preparer includes obtaining documents supporting the responses given in the certification. View of Responsible Officials: Management agrees with the finding.
Finding 2019-006: Reporting - SEMAP U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Initial Fiscal Year Finding Occurred: 2019 Finding Summary: The Authority indicated on Performance Indicator #5 it had re-inspected the required sample of units in 2019 for quality control of HQS inspections. The Authority did not complete actual re-inspections of the units during 2019 as required by HUD, and thus the response on the SEMAP was incorrectly marked as ?Yes?. We also noted that Performance Indicator #3 and #5, the Authority gave themselves the highest ranking, however, the Authority could not provide a complete list of HQS enforcement files for the audit and they were aware of multiple errors in eligibility testing. Corrective Action Plan: Now compliant in all areas due to implementation of an annual review process. Anticipated Completion Date: 12/31/2020
During our testing of tenant files, we identified one tenant file that did not have a completed certification for 2019 and 2018. Cause: The Authority has experienced employee turnover and the Authority?s internal control system failed to identify that the tenant did not have a completed certification in 2019 and 2018. Effect: The error resulted in the tenant receiving rent assistance for ten months in 2019 when they should not have received any rent assistance until an updated certification was completed. Questioned Costs: $8,360 Context/Sampling: A non-statistical sample of 60 transactions and another additional 2 transactions of 392 were selected for testing, which accounted for $63,195 of $4,669,043 of federal program expenditures. The error resulted in a known monthly error of $836. Repeat Finding from Prior Year: Yes Recommendation: The Authority should implement a review process for annual and interim certifications to make sure income is calculated correctly. View of Responsible Officials: Management agrees with the finding. The Authority has already notified and terminated the contract with the tenant effective in October 2019.
Show full finding ▾Hide full finding ▴2019-007 U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Eligibility Significant Deficiency in Internal Control over Compliance Criteria: The Program requires the Authority to determine total rent payments in accordance with 24 CFR Section 5.613. Condition: During our testing of tenant files, we identified one tenant file that did not have a completed certification for 2019 and 2018. Cause: The Authority has experienced employee turnover and the Authority?s internal control system failed to identify that the tenant did not have a completed certification in 2019 and 2018. Effect: The error resulted in the tenant receiving rent assistance for ten months in 2019 when they should not have received any rent assistance until an updated certification was completed. Questioned Costs: $8,360 Context/Sampling: A non-statistical sample of 60 transactions and another additional 2 transactions of 392 were selected for testing, which accounted for $63,195 of $4,669,043 of federal program expenditures. The error resulted in a known monthly error of $836. Repeat Finding from Prior Year: Yes Recommendation: The Authority should implement a review process for annual and interim certifications to make sure income is calculated correctly. View of Responsible Officials: Management agrees with the finding. The Authority has already notified and terminated the contract with the tenant effective in October 2019.
Finding 2019-007: Eligibility U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Initial Fiscal Year Finding Occurred: 2018 Finding Summary: We tested 62 tenant files and noted one tenant file that was missing the 2019 annual certification as well as an annual certification for 2018. Corrective Action Plan: Now compliant in all areas due to implementation of an annual review process. Anticipated Completion Date: This specific tenant was terminated from the program in October 2019.
2018-006
The Authority performed SEMAP quality control reviews over tenant files, however, they could not provide us with the documentation or results of the reviews performed. Cause: Employee turnover. Effect: The lack of controls could cause noncompliance with HUD. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: The Authority should implement policies and procedures to ensure that a reasonable amount of SEMAP quality control reviews are occurring on a monthly basis, and that the results of this control be fully documented. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-008 U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Eligibility Significant Deficiency in Internal Control over Compliance Criteria: The Authority has a control in place to complete SEMAP quality control reviews of tenant files on a monthly basis based on SEMAP guidance. Condition: The Authority performed SEMAP quality control reviews over tenant files, however, they could not provide us with the documentation or results of the reviews performed. Cause: Employee turnover. Effect: The lack of controls could cause noncompliance with HUD. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: The Authority should implement policies and procedures to ensure that a reasonable amount of SEMAP quality control reviews are occurring on a monthly basis, and that the results of this control be fully documented. View of Responsible Officials: Management agrees with the finding.
Finding 2019-008: Eligibility U. S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2019 Initial Fiscal Year Finding Occurred: 2019 Finding Summary: The Authority preformed SEMAP quality control reviews over tenant files; however, they could not provide us with the documentation or results of the reviews performed, due to employee turnover. Corrective Action Plan: Now compliant in all areas due to implementation of policies to ensure SEMAP quality control reviews are occurring monthly and are documented. Anticipated Completion Date: 12/31/2020 SEMAP reviews will start again in 3rd quarter 2020
FAC accepted this audit on July 15, 2019 — management decision was due January 15, 2020.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on June 14, 2017 — management decision was due December 14, 2017.
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2015-001
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