The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Meeker Family and Elderly Housing project based on a referral from HUD’s Office of Multifamily Housing Programs in Denver, CO.  The project is owned and managed by the Meeker Housing Authority.  HUD alleged that the owner had failed to file audited financial statements or make mortgage payments to HUD for the past 10 years.  Our...

We audited the Pell City and Ragland Housing Authorities’ financial operations.  We began our review of Pell City and Ragland because it aligns with a goal in our annual audit plan to improve the U.S. Department of Housing and Urban Development’s (HUD) execution of and accountability for grant funds.  Our audit objective was to determine whether the Pell City Housing Authority complied with HUD’s regulations regarding the management...

We audited Baker Tower Apartments, LLC (corporation), located in Denver, CO, based on data showing that the corporation had taken more than $3.4 million in owner distributions since 2013 and scored poorly on its most current Real Estate Assessment Center physical property inspection.  The objective of our audit was to determine whether the corporation complied with the regulatory agreement and U.S. Department of Housing and Urban...

The U.S. Department of Housing and Urban Development, Office of Inspector General audited the Denver Housing Authority of Denver, CO for calendar years 2013-2015.  The audit was initiated because of deficiencies found in other procurement audits in our region.  The Authority is the largest recipient of U.S. Department of Housing and Urban Development (HUD) funds in the region, and we wanted to ensure that it did not have the...

We audited the City of Birmingham, AL’s Community Development Block Grant Disaster Recovery (CDBG-DR) grant.  We selected the City for review based on concerns by the U.S. Department of Housing and Urban Development’s (HUD) Birmingham Office of Community Planning and Development in regard to the City’s administration of its disaster recovery program.  Our audit objectives were to determine whether the City ensured that (1)...

We audited the Loudoun County Department of Family Services’ Housing Choice Voucher program because (1) we received a complaint alleging housing quality standards problems with a housing unit participating in the County’s program, (2) the County had 688 vouchers and received more than $6.4 million in fiscal year 2016, and (3) we had not audited its program.  Our audit objective was to determine whether the County ensured that its Housing...

We audited the Yorkville Cooperative’s administration of its U.S. Department of Housing and Urban Development (HUD)-insured property and housing assistance contract based on a complaint alleging that the Cooperative (1) spent excessive amounts for maintenance and repairs and (2) did not recertify tenants in a timely manner.  Our objective was to determine whether the Cooperative administered its HUD-insured property and housing assistance...

We audited the City of Tuscaloosa, Alabama’s Community Development Block Grant Disaster Recovery (CDBG-DR) grant.  We selected the City for review because it was allocated more than $43 million in funding to recover from the tornadoes of April 2011.  Our audit objective was to determine whether the City of Tuscaloosa (1) ensured that only eligible projects were selected into the program, (2) ensured that funds were expended only for...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted the U.S. Department of Justice, Washington, DC, and the U.S. Attorney’s Office for the Middle District of Florida in a civil investigation of Regions Bank.  Regions Bank has its principal place of business in Birmingham, AL, and became a Federal Housing Administration (FHA)-approved direct endorsement lender in 1985.  As a direct...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Boulder County because it is a significant recipient of the State of Colorado’s more than $320 million Community Development Block Grant Disaster Recovery grant, having received grants of more than $6 million.  Our audit objective was to determine whether Boulder approved its grants and procured consultants in accordance with applicable Federal...

We audited the fees that the Richmond Redevelopment and Housing Authority charged to its U.S. Department of Housing and Urban Development (HUD) housing programs for central office cost center services based on issues identified during our prior audit of the Authority.  Our objective was to determine whether the Authority charged fees to its HUD housing programs for central office cost center services that were eligible, reasonable, and...

We audited the Mobile Housing Board’s financial operations.  We selected the Housing Board based on concerns from the U.S. Department of Housing and Urban Development’s (HUD) Alabama State Office of Public Housing, following a Real Estate Assessment Center (REAC) financial assessment of the Housing Board for fiscal years 2009 to 2013.  The REAC assessment showed that the Housing Board’s financial condition had deteriorated over those...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General (OIG) performed a review of The Retreat at Church Ranch bank records based on our audit conducted of the project.  Our review disclosed that the owner allegedly made payments for personal expenses from the project’s bank account.  We requested that HUD pursue proceedings against the owner. On July 22, 2015, HUD notified the owner of his proposed...

We audited the Huntsville Housing Authority’s Section 8 Housing Choice Voucher program.  We initiated the audit under the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) annual audit plan.  We selected the Authority as part of a strategic plan with the Assistant United States Attorney in Northern Alabama to evaluate housing authorities in her jurisdiction.  Our audit objective was to...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General (OIG) performed a review of The Retreat at Church Ranch bank records based on our audit conducted of the project.  Our review disclosed that the owner allegedly made payments for personal expenses from the project’s bank account.  We requested that HUD pursue proceedings against the owner. On March 31, 2015, HUD filed a complaint seeking more than...

We audited the Virginia Housing Development Authority’s implementation of the U.S. Department of Housing and Urban Development’s (HUD) Loss Mitigation program for loans insured by the Federal Housing Administration (FHA).  We conducted the audit because the Authority had the largest active portfolio and the largest number of delinquent loans for servicers located in Virginia as of October 31, 2014.  Our objectives were to determine...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited LoanCare, LLC, Virginia Beach, VA regarding its post-foreclosure activities as a single family master subservicer for the Government National Mortgage Association (Ginnie Mae).  Our objective was to determine whether LoanCare conveyed foreclosed-upon properties held on behalf of Ginnie Mae, filed claims with FHA, and remitted the funds to Ginnie...

We audited the Richmond Redevelopment and Housing Authority’s public housing program based on a request from the Office of Public Housing in the U.S. Department of Housing and Urban Development’s (HUD) Richmond, VA, field office.  The request was made after media inquiries noted possible fraud, waste, or abuse at the Authority.  Our audit objective was to determine whether the Authority complied with HUD procurement requirements....

We audited the State of Alabama’s Department of Economic and Community Affairs’ Community Development Block Grant Disaster Recovery (CDBG-DR) grant.  We selected the State for review because it was awarded more than $49 million in funding to recover from the tornadoes of April 2011.  Our audit objective was to determine whether the State administered its CDBG-DR funds used for infrastructure to ensure that only eligible applicants...

The Office of Inspector General (OIG) conducted an audit of Opportunity in Living (OIL), Centennial, CO’s participation in the U.S. Department of Housing and Urban Development’s (HUD) Single Family Property Disposition program.  Our audit objective was to determine whether OIL’s purchase of HUD-owned homes during the exclusive listing period violated HUD regulations at 24 CFR (Code of Federal Regulations) Part 291.  We determined that...