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Closed Date:
Julio 31, 2018

Identify any additional closing cost refunds for NSP3 properties using the general ledger, DRGR supporting documentation, and the property file and either repay the recipients from non-Federal funds or update its tracking spreadsheet.

Publication Report

2017-LA-1008 | Septiembre 13, 2017

The City of Las Vegas, NV, Did Not Administer Its Neighborhood Stabilization Program 3 Homebuyer Assistance Program in Accordance with HUD Requirements

We audited the City of Las Vegas’, Homebuyer Assistance Program under the U.S. Department of Housing and Urban Development’s (HUD) Neighborhood Stabilization Program 3 (NSP3).  We initiated this review because of a prior HUD Office of Inspector... más

Related Recommendations

Community Planning and Development

  •  
    Status
      Open
      Closed
    2017-LA-1008-001-A
    Closed on Marzo 30, 2020
    $488,519.00
    Funds Put to Better Use

    Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.

    Summary

    Modify the recapture provisions of the 35 home-buyer assistance agreements totaling $488,519 to meet HUD recapture requirements relating to the sales price, closing costs, and net proceeds.

  •  
    Status
      Open
      Closed
    2017-LA-1008-001-B
    Closed on Julio 31, 2018
    Summary

    Update its procedures to ensure that any additional home-buyer assistance agreements contain recapture provisions that meet HUD recapture requirements relating to the sales price, closing costs, and net proceeds.

  •  
    Status
      Open
      Closed
    2017-LA-1008-001-C
    Closed on Julio 06, 2018
    Summary

    Train its staff to ensure that recapture amounts do not exceed net sales proceeds.

  •  
    Status
      Open
      Closed
    2017-LA-1008-002-A
    Closed on Julio 31, 2018
    $12,275.00
    Funds Put to Better Use

    Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.

    Summary

    Revise and implement written policies and procedures for managing and accurately tracking all NSP3 activity to ensure that the $12,275 in identified closing cost refunds and any additional refunds identified in recommendation 2B are not overpaid by recipients.

  •  
    Status
      Open
      Closed
    2017-LA-1008-002-C
    Closed on Mayo 18, 2018
    $95.00
    Questioned Costs

    Recommendations with questioned costs identify costs: (A] resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B] that are not supported by adequate documentation (also known as an unsupported cost]; or (C] that appear unnecessary or unreasonable.

    Summary

    Repay $95 from non-Federal funds to the two recipients who paid more than the assistance provided (appendix E).

  •  
    Status
      Open
      Closed
    2017-LA-1008-002-D
    Closed on Julio 31, 2018
    $1,495.00
    Questioned Costs

    Recommendations with questioned costs identify costs: (A] resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B] that are not supported by adequate documentation (also known as an unsupported cost]; or (C] that appear unnecessary or unreasonable.

    Summary

    Repay the program $1,495 for closing cost expenses not incurred from non-Federal funds and remove the expenses from program records if the City incorrectly recorded the refunds as program income.

  •  
    Status
      Open
      Closed
    2017-LA-1008-002-E
    Closed on Mayo 24, 2019
    Summary

    Reclassify home-buyer assistance expenses and refunds from the City’s NSP3 ARR program to its NSP3 Homebuyer Assistance Program in DRGR and the general ledger.

  •  
    Status
      Open
      Closed
    2017-LA-1008-002-F
    Closed on Julio 31, 2018
    Summary

    Consolidate and reconcile all NSP3 home-buyer assistance tracking spreadsheets and the general ledger with HUD’s DRGR to ensure that all information is accurate and up to date.

  •  
    Status
      Open
      Closed
    2017-LA-1008-002-G
    Closed on Julio 31, 2018
    Summary

    Develop and implement written policies and procedures to periodically reconcile all NSP3 tracking spreadsheets to ensure that data remain accurate and up to date.

  •  
    Status
      Open
      Closed
    2017-LA-1008-002-H
    Closed on Julio 06, 2018
    Summary

    Provide training to all employees responsible for NSP3 to ensure that the City adequately determines repayment amounts and tracks and records NSP3 activities.