We reviewed the U.S. Department of Housing and Urban Development’s (HUD) Office of Community Planning and Development’s (CPD) risk assessment process. We initiated the review as part of the activities in our fiscal year 2010 annual audit plan. Our objective was to determine whether CPD had established and properly implemented a risk assessment process that used appropriate measures to determine risk and identify grantees for monitoring. We found...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited HUD's Office of Public Housing and Voucher Programs to determine whether HUD reasonably ensured that public housing agencies properly managed their housing choice voucher net restricted assets and to determine whether HUD appropriately awarded 2009 set-aside fund awards for unforeseen circumstances and higher than average leasing. We found that...

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), the U.S. Department of Housing and Urban Development's Office of Inspector General conducted a capacity review of the Benton Harbor Housing Commission’s (Commission) operations. We selected the Commission based upon the results of our audit of the Commission’s Public Housing Capital Fund (Capital Fund) program (see...

We audited the Housing Authority of the City of Pottsville, PA’s (Authority) capital fund grant that it received under the American Recovery and Reinvestment Act of 2009 (Recovery Act). On March 18, 2009, the U.S. Department of Housing and Urban Development (HUD) awarded the Authority a $992,895 grant under the Recovery Act for its public housing capital fund program. Our audit objective was to determine whether the Authority administered its...

We audited the U. S. Department of Housing and Urban Development’s (HUD) compliance with obligation, recapture, and reallocation requirements for the American Recovery and Reinvestment Act of 2009 (Recovery Act) Public Housing Capital Fund program. Specifically, its plans to recapture unobligated Recovery Act Public Housing Capital Fund formula grants by the March 17, 2010 obligation deadline and to reallocate the recaptured funds. HUD’s plan...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited HUD’s Office of Affordable Housing Programs’ (Office) oversight of resale and recapture provisions for HOME Investment Partnerships Program (Program)-assisted homeownership projects (project). The audit was part of the activities in our fiscal year 2009 annual audit plan to contribute to improving HUD’s execution of and accountability for its fiscal...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Housing Authority of the City of Terre Haute’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 upon our analysis of risk factors relating to the housing agencies in Region V’s jurisdiction and our audits of the Authority...

We audited the New Rochelle Municipal Housing Authority’s (Authority) administration of its Low-Rent housing program as part of the Office of Inspector General’s (OIG) strategic plan goals to improve the U.S. Department of Housing and Urban Development’s (HUD) fiscal accountability for its assisted housing programs. The audit objectives were to determine whether the Authority administered its low-rent housing program in accordance with...

We audited the New Rochelle Municipal Housing Authority’s (Authority) administration of its Resident Opportunities and Self-Sufficiency (ROSS) and Housing Choice Voucher Family Self-Sufficiency grant programs as part of the Office of Inspector General’s (OIG) strategic plan goals to improve the U.S. Department of Housing and Urban Development’s (HUD) fiscal accountability for its assisted housing programs. The audit objectives were to determine...

The U.S. Department of Housing and Urban Development's Office of Inspector General reviewed the City of Saginaw’s (City) Community Development Block Grant (Block Grant) program under the American Recovery and Reinvestment Act of 2009 (Act). The review was part of the activities in our fiscal year 2010 annual audit plan. We selected the City based upon the results of our prior audit of the City’s Block Grant-funded demolition activities. Our...

HUD OIG audited the Neighborhood Stabilization Program (Program) administered by Broward County, Florida (County). The objective was to determine whether the County had the necessary controls to administer its Program in accordance with the Housing and Economic Recovery Act of 2008. Specifically, we evaluated whether the County had adequate (1) management controls to ensure that activities met Program objectives and (2) financial controls to...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited HUD’s Office of Block Grant Assistance’s (Office) controls over special conditions in Neighborhood Stabilization Program grant agreements under Title III of the Housing and Economic Recovery Act of 2008 (Act) as amended. The audit was part of the activities in our fiscal year 2010 annual audit plan. Our objective was to determine whether HUD’s Office...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the City of East St. Louis, Illinois’ (City) Community Development Block Grant (Block Grant) program. Our objectives were to determine whether the City properly expended Block Grant funds for salaries and building expenses and followed proper procurement processes while awarding significant administration contracts. The City did not properly...

We reviewed the U.S. Department of Housing and Urban Development’s (HUD) Office of Community Planning and Development’s (CPD) risk assessment process. We initiated the review as part of the activities in our fiscal year 2010 annual audit plan. Our objective was to determine whether CPD had established and properly implemented a risk assessment process that used appropriate measures to determine risk and identify grantees for monitoring. We found...

We completed a capacity review of the City of Los Angeles’ Housing Department’s (City) Neighborhood Stabilization Program (Program). We performed the review because Housing and Economic Recovery Act of 2008 (HERA) reviews are part of our annual audit plan and the program was identified as high risk. We previously audited several different aspects of the City’s HOME Investment Partnerships program, all of which disclosed significant monitoring...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Kansas City, Kansas Housing Authority (Authority) to determine whether the Authority violated HUD’s waiting list rules when it offered Section 8 vouchers to applicants for Delaware Highlands Assisted Living. We conducted the audit because of concerns raised during a previous audit of the Authority, in which we saw indications that the Authority...

We performed a review of the New York City Housing Authority’s (Authority) capacity to administer the approximately $423 million in capital funds awarded under the American Recovery and Reinvestment Act of 2009 (Recovery Act) in support of the Office of Inspector General’s (OIG) goal to report on Recovery Act recipients’ capacity to administer funds received. The objective of the review was to determine whether the Authority’s general,...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Fort Belknap Indian Community (Fort Belknap) because HUD’s Northern Plains Office of Native American Programs received information indicating financial irregularities in the administration of Indian Housing Block Grant (block grant) funds. The objective of the audit was to determine whether Fort Belknap administered its Federal funds in a manner...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General reviewed the State of Indiana’s (State) Neighborhood Stabilization Program (Program). The review was part of the activities in our fiscal year 2010 annual audit plan. We selected the State based upon a citizen’s complaint to our office. Our objective was to determine whether the State awarded Program funds to eligible projects. Authorized under Title III of...

We initiated the audit of the U.S. Department of Housing and Urban Development’s (HUD) efforts to recover the City of New London, CT, Housing Authority (Authority) due to its longstanding troubled status. The Authority has had significant management deficiencies for more than 10 years, and HUD identified the Authority as “overall troubled” in May of 2004. Our objective for this audit was to evaluate HUD’s effectiveness in identifying and helping...