We audited the City and County of Honolulu’s (City) Community Development Block Grant (CDBG) program.  We conducted the audit because the City was the largest Pacific island recipient of CDBG funds, the U.S. Department of Housing and Urban Development (HUD) had identified problems with the City’s CDBG program, and the Office of Inspector General had never audited the City.  Our objective was to determine whether the City administered...

We audited the Brown County Housing Authority’s Section 8 Housing Choice Voucher program based on our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction  and the activities included in our fiscal year 2015 annual audit plan.  Our audit objectives were to determine whether the Authority (1) appropriately calculated housing assistance payments and (2) maintained required eligibility documentation...

The U.S. Department of Housing and Urban Development – Office of Inspector General audited the Helena, MT Housing Authority in response to a hotline complaint alleging a former employee of the housing authority improperly released housing choice voucher holders’ personally identifiable information.  The objective of our review was to determine whether the allegation had merit. A former Authority employee did improperly release personally...

We audited Community Advocates’ Supportive Housing Program and American Recovery and Reinvestment Act Homelessness Prevention and Rapid Re-Housing Program grants.  We selected Community Advocates based on a hotline complaint alleging misuse of Program grant funds.  Our objective was to determine whether Community Advocates properly administered its Program and Recovery Act grants in accordance with U.S. Department of Housing and Urban...

The U.S. Department of Housing and Urban Development (HUD) Office of Inspector General (OIG) conducted a review to determine whether a former Executive Director of the Superior, WI, Housing Authority, Debra Waterman, charged personal items to the housing authority credit card. We identified approximately $100,000 of unsupported or unallowable expenditures made by Ms. Waterman. The Superior Housing Authority filed a complaint against Ms....

The U.S. Department of Housing and Urban Development, Office of Inspector General audited the State of Wisconsin’s Department of Commerce’s Lead-Based Paint Hazard Control program under the American Recovery and Reinvestment Act of 2009. The audit was part of the activities in our fiscal year 2011 annual audit plan. We selected the State for review based on a citizen’s complaint forwarded to our office from the U.S. Department of Commerce’s...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, reviewed the State of Montana’s Community Development Block Grant-Recovery (CDBG-R) program, based on HUD’s concern with the State directly loaning CDBG-R funds to entities and because of our focus on the administration of American Recovery and Reinvestment Act funds. The objective of our review was to determine whether the State used its CDBG-R funds in...

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General conducted a capacity review of the Ft. Belknap Indian Community (Ft. Belknap) to determine whether there was evidence that Ft. Belknap lacked the capacity to adequately administer its Recovery Act funding in accordance with requirements. Our review of the Authority was limited to gaining an understanding of internal controls over the administration of...

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...

As part of the Office of Inspector General’s annual audit plan, we completed a capacity review of the Department of Hawaiian Home Lands’ (Department) American Recovery and Reinvestment Act of 2009 (Recovery Act) funding. Our objective was to determine whether the Department had sufficient capacity to manage and administer its Recovery Act funding. Specifically, we reviewed and assessed the Department’s capacity in the following areas:...

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited the Housing Authority of the City of Milwaukee’s (Authority) nonprofit development activities. The audit was part of the activities in our fiscal year 2009 annual audit plan. We selected the Authority because it had high-risk indicators of nonprofit development activity. Our objective was to determine whether the Authority maintained complete...

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited the Housing Authority of the City of Milwaukee's (Authority) 5(h) and Section 32 homeownership programs (programs). We selected the Authority based on a risk analysis showing that it had high-risk program indicators. Our objectives were to determine whether the Authority properly accounted for and used its programs' proceeds in...

We audited Salish and Kootenai Housing Authority (Authority) as part of our review of the Office of Native American Programs' guidance on calculating program income for the United States Housing Act of 1937 (1937 Act) housing projects assisted by the Native American Housing Assistance and Self Determination Act of 1996 (NAHASDA). The objective of the audit was to determine whether the Authority calculated program income for NAHASDA-assisted...

We audited Oneida Housing Authority (Authority) to determine whether the Authority calculated program income for NAHASDA-assisted 1937 Act properties in accordance with applicable U.S. Department of Housing and Urban Development (HUD) guidance, regulations, and requirements and to observe uses of revenue from NAHASDA-assisted 1937 Act properties. The Authority failed to track Block Grant rehabilitation or capital expenses for each property and...