At HUD's request, we audited the Housing Choice Voucher program of the Richland Housing Authority (Authority). HUD was concerned about the results of an audit of the Authority performed by the Washington State Auditor's Office. Our objective was to determine whether the Authority made ineligible purchases with program funds. We found that the Authority did not track its program expenses. Also, it charged more than $57,000 in unsupported and ineligible costs to the program. We recommend HUD require the Authority to implement controls to ensure that it tracks its program expenses, reconcile its program accounts, and repay its program from nonfederal funds for ineligible expenses. We also recommend HUD require the Authority to provide supporting documentation for unsupported expenses or repay its program from nonfederal funds.
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