The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited King County, WA’s Shelter Plus Care program to determine whether King County met the matching requirements for its Shelter Plus Care grants.  We selected King County because it received the most Shelter Plus Care funding in HUD’s Region 10 (Alaska, Idaho, Oregon, and Washington). While it was able to provide the necessary service match support...

We completed a review of Palladia, Inc.’s administration of its Supportive Housing Program.  We selected Palladia for review based on a request from the U.S. Department of Housing and Urban Development’s (HUD) New York City Office of Community Planning and Development.  The objectives of the audit were to determine whether Palladia officials (1) carried out program-assisted activities with the appropriate beneficiaries, (2) expended...

The U.S. Department of Housing and Urban Development – Office of Inspector General audited Pierce County because it received almost $9 million in total funding in Washington State for its community planning and development grants under the 2011 and 2012 notices of funding availability. The County claimed nearly $242,000 in ineligible matching funds for three HOME projects.  Since these three projects had already received HOME funding and...

We audited the Cumberland Plateau Regional Housing Authority’s HOME Investment Partnerships program because a Russell County, VA, special grand jury investigation resulted in the indictment of four people involved with the Authority’s HOME program.  Our audit objective was to determine whether the Authority procured services in accordance with U.S. Department of Housing and Urban Development (HUD) regulations and other applicable...

We audited the Community Development Block Grant (CDBG) program administered by Hillsborough County, FL, as part of the activities in our 2013 fiscal year annual audit plan.  We selected the County for review based on a complaint referral from the Office of Inspector General’s Office of Investigation on a public complaint alleging the County’s misuse of CDBG funds for the County’s cleanup events.  Our audit objective was to determine...

We audited Monmouth County, NJ’s Community Development Block Grant (CDBG) program based on a risk assessment that considered grantee funding, the U.S. Department of Housing and Urban Development’s (HUD) risk analysis, and prior Office of Inspector General (OIG) audit coverage. The objective of the audit was to determine whether County officials established and implemented adequate controls to provide assurance that CDBG funds were expended for...

We audited Middlesex County, NJ’s HOME Investment Partnerships Program based on a risk analysis that considered funding, the U.S. Department of Housing and Urban Development’s (HUD) risk score, and prior Office of Inspector General audits.  The audit objective was to determine whether County officials established and implemented adequate controls over their HOME program to ensure that program funds were expended and administered for...

We reviewed the developer fees the County of San Bernardino paid to its Neighborhood Stabilization Program (NSP) developers.  Our objective was to determine whether the County adequately ensured that NSP developer fees paid to its developers met HUD requirements.  We performed our review to address questionable costs identified during a prior Office of Inspector General (OIG) review (audit report 2014-LA-0002).  During that...

We audited the City of Huntsville’s Community Development Department, which administers the Community Development Block Grant (CDBG) and HOME Investment Partnerships Program, at the request of the U.S. Department of Housing and Urban Development’s (HUD) Alabama Office of Community Planning and Development.  Our objectives were to determine whether the Department’s commitment to use CDBG and HOME funds for the acquisition and rehabilitation...

We audited the City of Elmira, NY’s administration of its Community Development Block Grant (CDBG) program based on our risk analysis and funding received by the City.  The objectives of the audit were to determine whether the City (1) ensured that program activities were adequately documented and administered in accordance with U.S. Department of Housing and Urban Development (HUD) regulations, and (2) expended CDBG funds for eligible...

We audited the County of Northumberland, PA’s Homelessness Prevention and Rapid Re-Housing Program grant because the chairman of the Northumberland County board of commissioners requested that we audit the program.  Our objective was to determine whether the County administered its program grant in accordance with American Recovery and Reinvestment Act requirements. The County did not administer its program according to Recovery Act...

We audited the Office of the Commissioner for Municipal Affairs’ (OCMA) Puerto Rico State Community Development Block Grant (CDBG) Section 108 Loan Guarantee program as part of our strategic plan, based on concerns regarding the slow progress of the Vieques sports complex project.  The objective of this audit was to determine whether OCMA used Section 108 loan proceeds on a project that met a national objective of the CDBG program and...

We reviewed the U.S. Department of Housing and Urban Development, (HUD) Office of Community Planning and Development’s (CPD) monitoring of its Neighborhood Stabilization Program (NSP) grantees’ incurred developer fees based on a prior external audit, which indicated that CPD field offices may not have provided adequate oversight of NSP grantees to ensure that for-profit developers did not incur questionable developer fees.  Our objective...

We audited the U.S. Department of Housing and Urban Development’s (HUD) San Francisco and Los Angeles Offices of Community Planning and Development’s (CPD) monitoring of CPD-funded assets transferred by former redevelopment agencies due to concerns that CPD-funded assets may be lost during the State of California’s statewide mandated closure of redevelopment agencies.  Our objective was to determine whether the San Francisco and Los...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, audited the City of Kansas City, MO’s Neighborhood Stabilization Program I (NSP I) based on previous problems in the City’s Community Development Block Grant program and the amount of funding it received.  During fiscal year 2008, the City received more than $7.3 million in NSP1 funding.  Our audit objectives were to determine whether the City...

The U.S. Department of Housing and Urban Development – Office of Inspector General reviewed a complaint against a project that was partially funded by the Office of Community Planning and Development’s HOME Investment Partnerships program.  Our objective was to determine whether the allegations in hotline complaint number HL-2013-0804 were valid.  The complainant alleged that while Clare View Seniors Apartments, LP, was in the process...

The U.S. Department of Housing and Urban Development – Office of Inspector General selected the City of Joplin, MO’s Community Development Block Grant (CDBG) Disaster Recovery program for audit because the City was awarded more than $45 million in CDBG Disaster Recovery funds in April 2012 and an additional $113 million in May 2013.  In addition, we had not audited the City’s activities for at least 10 years.  Our audit objective was...

We audited the State of Mississippi’s Community Development Block Grant Hurricane Disaster Recovery Program.  The Gulf Coast Regional Infrastructure Program was selected for audit based upon a congressional request, and it was also included in the U.S. Department of Housing and Urban Development, Office of Inspector General’s (HUD OIG) annual audit plan.  Our main objectives were to determine whether the State ensured that (1)...

We audited the City of Memphis’ Community Development Block Grant (CDBG) and HOME Investment Partnerships Program-funded Housing and Rehabilitation Program (HARP) as part of the activities in our 2013 fiscal year annual audit plan and based on a referral from the Office of Inspector General’s Office of Investigation.  Our audit objective was to determine whether the City used its CDBG and HOME funds for eligible activities and complied...

We audited the City of Norfolk’s Community Development Block Grant program based on our annual audit plan and a risk analysis, which indicated that the City had the most open activities in Virginia.  Our objective was to determine whether the City justified its program activities by ensuring that they were properly supported by adequate documentation and met national objectives as required.  The City could not provide adequate...