Finding 2025-002
other findings
- Program
- HOUSING VOUCHER CLUSTER (14.871, 14.879)
- Compliance requirement
- Reporting
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Finding 2025-002
ALN Number: 14.871
Name of Federal Agency: U.S. Department of Housing & Urban Development
Type of Finding – Single Audit Material Weakness Compliance Finding
Criteria: During our testing of the Housing Choice Voucher cluster we noted that the Authority had not completed the required annual SEMAP Certification (HUD-52648) by the required due date November 30, 2025. The certification remained unsubmitted as of June 29, 2026.
Cause: The Authority did not have an effective monitoring control to ensure that the SEMAP Certification was prepared, reviewed, approved, and submitted in HUD’s system by the deadline required under 24 CFR § 985.101(a).
Effect: Failure to submit the SEMAP Certification timely may prevent HUD from evaluating the Authority’s performance under the SEMAP indicators in 24 CFR Part 985 and may affect HUD’s assessment of the Authority’s administration of the Housing Choice Voucher program. HUD guidance indicates that failure to submit the SEMAP certification within the 60-calendar-day cutoff may result in HUD generating a “zero” profile and the PHA being rated troubled, subject to HUD procedures and exceptions.
Recommendation: We recommend that the Authority get their 2025 SEMAP submitted as soon as possible and establish a written compliance calendar for all HUD reporting deadlines, assign responsibility for preparing and submitting HUD-52648, require supervisory review before submission, and retain evidence of timely submission in the Authority’s grant compliance files.
View of Responsible Officials and Planned Corrective Action: We acknowledge the failure of the Authority to submit the required annual SEMAP Certification. We are working with our HUD field office to get the 2025 SEMAP submitted and ensuring that management is aware of the required SEMAP submission.
Responsible Official: Bernadine Spears, Interim Executive Director
Condition: Under 24 CFR § 985.101(a), a PHA administering a Section 8 tenant-based assistance program must submit its annual SEMAP Certification to HUD within 60 calendar days after the end of the PHA’s fiscal year, using form HUD-52648, Section 8 Management Assessment Program Certification. HUD Notice PIH 2012-44 also states that the SEMAP certification must be submitted in HUD’s IMS/PIC module within 60 calendar days from the end of the PHA’s fiscal year