The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, reviewed the Housing Authority of the City and County of Denver, CO (Authority), because it had the largest number of low-rent and Section 8 units and received the largest amount of American Recovery and Reinvestment Act of 2009 (Recovery Act) capital funds of all of the housing authorities in HUD's Region VIII (Colorado, Utah, Wyoming, Montana,...

We reviewed the U.S. Department of Housing and Development’s (HUD) process for ensuring that grantee public housing agencies (PHA) receiving American Recovery and Reinvestment Act of 2009 (Recovery Act) Capital Funds complied with Section 152 of the 2005 Energy Act. We reviewed this process because during a recent Recovery Act audit we identified some non-Energy Star compliance and premature replacement purchases and during 2008...

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), we audited the San Antonio Housing Authority’s (Authority) Public Housing Capital Fund Stimulus Recovery Act-funded activities. We wanted to determine whether (1) the Authority obligated, expended, and reported on its Recovery Act funds within regulatory requirements and (2) its procurements were made in...

We audited the Philadelphia Housing Authority’s (Authority) use of its Public Housing Capital Fund formula grant that it received under the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected the Authority for audit based on a citizen’s complaint alleging misuse of these funds and because it received $126.5 million in Recovery Act capital funds. We focused strictly on $31.5 million of the funds that the...

We audited the monitoring conducted by the Office of Public Housing (PIH), in Region 1 of their Recovery Act Capital Fund Grantees, for compliance with the Recovery Act and applicable U.S. Department of Housing and Urban Development (HUD) regulations, policies and procedures. Our objective was to determine whether PIH in Region 1 (1) monitored Recovery Act grantees identified by the risk assessment process HUD established and...

We reviewed the hazard-damaged units that the Housing Authority of the City of Los Angeles (Authority) is rehabilitating using formula grant American Recovery and Reinvestment Act of 2009 (Recovery Act) Public Housing Capital Fund program (program) funds. We selected the Authority based upon the results of our capacity review of the Authority’s Recovery Act program (see Office of Inspector General (OIG) audit report #2011-LA-1002,...

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), we audited Albuquerque Housing Services’ (Housing Services) Public Housing Capital Fund Stimulus (formula) Recovery Act-funded activities. Our audit objectives were to determine whether Housing Services (1) properly obligated and expended its Recovery Act formula grant in accordance with requirements, (2)...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the DuPage Housing Authority’s (Authority) Section 8 Housing Choice Voucher program (program). The audit was part of the activities in our fiscal year 2010 annual audit plan. We selected the Authority based on the results of our audits of its Project-Based Voucher program. Our objective was to determine whether the Authority effectively...

We audited the Jersey City Housing Authority’s (Authority) administration of its Replacement Housing Factor (RHF) grants received under the capital fund program. This is the third audit report regarding the Authority’s capital fund programs. We selected the Authority because of the size of its capital fund programs and because of its U.S. Department of Housing and Urban Development (HUD) risk rating. Our audit objective was to...

We audited the Jersey City Housing Authority’s (Authority) administration of its public housing capital fund program funded under the American Recovery and Reinvestment Act of 2009 (Recovery Act). This is the second audit report regarding the Authority’s capital fund programs. We selected the Authority because of the size of its capital fund programs and because of its U.S. Department of Housing and Urban Development (HUD) risk...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the East St. Louis Housing Authority’s (Authority) Public Housing Capital Fund program. Our audit objective was to determine whether the Authority had proper support for its capital fund draws. We concluded that the Authority drew down grant funds for ineligible items and without adequate support. Specifically, it made unsupported draws...

We audited the Housing Authority of the County of Cook’s (Authority) nonprofit development activities. The audit was part of the activities in our fiscal year 2010 annual audit plan. We selected the Authority’s nonprofit development activities based on a citizen’s complaint forwarded to our office from the County of Cook, IL’s Office of the Independent Inspector General. Our objective was to determine whether the Authority...

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), we audited the Housing Authority of the City of Port Arthur’s (Authority) Public Housing Capital Fund Stimulus (formula) Recovery Act Funded activities. We wanted to determine whether (1) Public Housing Capital Fund formula grant obligations made between January 30 and March 17, 2010, were appropriate, prudent...

HUD OIG audited the Housing Authority of the City of Wilson’s (Authority) Section 8 Housing Choice Voucher program. We elected to perform the audit after finding indicators of Section 8 deficiencies during our review of the Authority’s capacity to administer capital funds awarded under the American Recovery and Reinvestment Act of 2009 (Audit Report 2010-AT-1007). Our objectives were to determine whether the Authority complied with...

We audited the West Memphis Housing Authority (Authority) in Arkansas as part of our annual audit plan to review American Reinvestment and Recovery Act (Recovery Act). Our objective was to determine whether obligations the Authority made between January 30 and March 17, 2010, were appropriate, prudent, eligible, and supported, whether procurements and disbursements were made in accordance with requirements. Generally, the Authority...

We audited the Housing Authority of East Baton Rouge Parish's (Authority) American Recovery and Reinvestment Act of 2009 (Recovery Act) Public Housing Capital Fund obligations. Our audit objective was to determine whether the Authority met HUD and Recovery Act requirements when obligating and expending funds it received under the Recovery Act. We initiated the audit as part of our audit plan and goal to review funds provided under the...

We conducted an audit of the Irvington Housing Authority’s (Authority) Capital Fund programs. The audit objectives were to determine whether Authority officials (1) obligated and expended its Capital Funds in accordance with U.S. Department of Housing and Urban Development (HUD) regulations, (2) had a financial management system in place that complied with program requirements and (3) whether the allegations in an anonymous complaint...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited HUD’s oversight of public housing agencies’ Section 8 Project-Based Voucher programs (program). The audit was part of the activities in our fiscal year 2010 annual audit plan and our strategic plan to help HUD resolve its major management challenges. Our objective was to determine whether HUD had adequate oversight of public housing...

We completed a capacity review of the Housing Authority of the City of Los Angeles’ (Authority) capital fund grant awarded under the American Recovery and Reinvestment Act of 2009 (Recovery Act) program. We performed the audit because Recovery Act reviews are part of the Office of Inspector General’s (OIG) annual plan and the Authority was awarded a significant amount of program funds. Our objective was to evaluate the Authority’s...