Our audit objective was to determine whether Elders Place, Incorporated, (Elders Place, Inc.), administered project operating funds in accordance with U.S. Department of Housing and Urban Development (HUD) requirements. Elders Place, Inc., did not administer project operating funds in accordance with HUD requirements. It made more than $309,900 in unsupported disbursements and more than $73,400 in ineligible disbursements and, thereby, did not...

As part of our strategic plan, we audited the United States Department of Housing and Urban Development's (HUD) American Dream Downpayment Initiative (Initiative). Our audit objective was to determine whether HUD had adequate controls to ensure that its grantees did not exceed allowable downpayment assistance limits and that funds were used as required. HUD had controls in place to ensure that grantees did not exceed allowable downpayment...

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited HUD's community service and self-sufficiency requirement (the requirement) as a result of news media reports that the requirement is rarely enforced. Our audit objective was to determine whether HUD ensured that housing authorities properly administered the requirement. We found that HUD did not have adequate controls to ensure that housing...

We reviewed general and application controls for selected information systems to assess management controls over the U.S. Department of Housing and Urban Development's (HUD) computing environments as part of the Office of Inspector General's (OIG) audit of HUD's financial statements for fiscal year 2007 under the Chief Financial Officer's Act of 1990. Our review was based on the Government Accountability Office (GAO) "...

We audited HUD's controls over the FHA appraiser roster in response to a single-family loan origination audit that had raised concerns about FHA appraisers and appraisals. We reviewed HUD's appraiser roster (roster) to determine whether HUD's controls over the roster were adequate to ensure that only qualified/eligible appraisers were placed on the roster and whether the oversight and maintenance of the roster were sufficient to...

We completed a nationwide inspection of the monitoring conducted by State agencies of units of general local government (referred to in this document as local grant recipients) under the State Community Development Block Grant (CDBG) program. Monitoring is one method used by States to ensure compliance with program regulations and assists agencies in the detection and prevention of fraud. The objective of this inspection was to determine the...

We completed a risk assessment of Community Development Block Grant (CDBG), Office of Public and Indian Housing (PIH), and other funding associated with Katrina Public Housing reconstruction on the Mississippi Gulf Coast. Our objectives were (1) to identify the source, amounts, and disposition of disaster relief funding and (2) to assess the "overlap" risk associated with the multiple funding sources and the extent to which there may be...

We completed an evaluation of the preforeclosure sales program in Region III. Our objectives were to determine whether mortgagees administered the program in compliance with Federal Housing Administration (FHA) requirements and whether these procedures effectively limited the risk of program fraud and abuse. We determined that mortgagees technically complied with most FHA requirements in administering the program for the homes tested in our...

HUD OIG audited the U.S. Department of Housing and Urban Development's (HUD) Quality Assurance Division because the results of some previous OIG audits indicated that the Quality Assurance Division might not have consistently followed its requirements. Our objective was to determine whether HUD's Quality Assurance Division consistently required Federal Housing Administration (FHA)-approved lenders to indemnify loans with similar...

We audited the U.S. Department of Housing and Urban Development's (HUD) administration of the Community Development Block Grant (CDBG) program. Our audit objectives were to determine whether HUD (1) had a system to measure the impact and outcome of its significant investment in grantees, which specifically determined whether (a) investments demonstrated increases in neighborhood health and (b) the primary CDBG objective of developing viable...

We audited the U.S. Department of Housing and Urban Development’s (HUD) Katrina Disaster Housing Assistance Program (KDHAP) and Disaster Voucher Program (DVP) administered by public housing agencies. We initiated the audit as part of our examination of relief efforts provided by the federal government in the aftermath of Hurricanes Katrina and Rita. Our audit objectives were to determine whether HUD (1) properly determined the eligibility of...

We reviewed the work that HUD conducted in its four major program areas to include Community Planning and Development including the Community Development Block Grants disaster funding, Public and Indian Housing including the temporary housing assistance programs, Single Family Housing, and Multifamily Housing. We also briefly summarize activities in Other Program areas. Overall we determined that HUD took prompt action to assist in the...

Attached is the final report on our audit of the Housing Authority of the City of Allentown (Authority), Allentown, Pennsylvania, Audit Report Number 2008-PH-1003, dated November 21, 2007. Our objectives were to determine whether the Authority calculated housing assistance payments accurately and properly maintained documentation in its tenant files for its Section 8 Housing Choice Voucher program according to U.S. Department of Housing and...

Attached is the final report on our audit of the Plymouth Meeting, Pennsylvania, branch of National City Mortgage (branch office), Audit Report Number 2008-PH-1002, dated November 20, 2007. We selected the branch office because its default rate was above the state's default rate. Our objective was to determine whether the branch office complied with U.S. Department of Housing and Urban Development (HUD) regulations, procedures, and...

This report provides additional details to supplement our Report on the U.S. Department of Housing and Urban Development's (HUD) Fiscal Years 2007 and 2006 Financial Statements, which is included in HUD's Fiscal Year 2007 Performance and Accountability Report. In OIG'S opinion, based on our audit and the reports of other auditors, the financial statements were presented fairly, in all material respects, in conformity with...

This report presents the results of Urbach Kahn and Werlin LLP's audit of the Federal Housing Administration's (FHA) financial statements for the years ended September 30, 2007 and 2006. In Urbach Kahn and Werlin's opinion, FHA's principal financial statements are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America. The report identifies three...

This report presents the results of Carmichael, Brasher, Tuvell and Company's audit of the Government National Mortgage Association's (Ginnie Mae) financial statements for the years ended September 30, 2007 and 2006. In Carmichael, Brasher, Tuvell and Company's opinion, the financial statements present fairly, in all material respects, the financial position of Ginnie Mae as of September 30, 2007 and September 30, 2006 and the...

We audited the District of Columbia Housing Authority's (Authority) administration of its leased housing under its Moving to Work Demonstration (Moving to Work) program based on our analysis of various risk factors relating to the housing authorities under the jurisdiction of the U.S. Department of Housing and Urban Development's (HUD) Baltimore field office. This is the second of three audit reports to be issued on the Authority'...