We audited the City of Hattiesburg’s HOME Investment Partnerships (HOME) program based on a referral from the U.S. Department of Housing and Urban Development (HUD), Office of Community Planning and Development’s field office in Jackson, MS, to address a request by the City’s mayor for a comprehensive review of the City’s HOME program.  In addition, we selected the City for review in accordance with our annual audit plan.  The...

We audited the Housing Authority of the City of Evansville’s Rental Assistance Demonstration Program (RAD) conversion based on the activities included in our 2018 annual audit plan and our analysis of the housing agencies participating in RAD in Region 5’s jurisdiction (States of Illinois, Indiana, Michigan, Minnesota, Ohio, and Wisconsin).  Our audit objective was to determine whether the Authority complied with the U.S. Department of...

We audited the Indianapolis Housing Agency’s Housing Choice Voucher program based on an anonymous complaint.  The audit was part of the activities in our fiscal year 2018 audit plan.  Our objective was specific to the allegations in the complaint and was to determine whether the Agency wrote off accounts receivable, deleted adjustments to accounts payable and receivable, and made adjustments to accounts payable and receivable...

We audited the Fairmont-Morgantown Housing Authority’s Housing Choice Voucher program because (1) we received a complaint alleging that the Authority did not follow program requirements, (2) the Authority administered 1,117 vouchers and received more than $5.2 million in funding for fiscal year 2016, and (3) we had not audited its program.  Our audit objectives were to determine whether the Authority ensured that its Housing Choice Voucher...

We audited the Fairmont-Morgantown Housing Authority’s Housing Choice Voucher program because (1) we received a complaint alleging that the Authority did not follow program requirements, (2) the Authority administered 1,117 vouchers and received more than $5.2 million in funding for fiscal year 2016, and (3) we had not audited its program.  Our audit objective was to determine whether the Authority adequately administered its Housing...

We audited the Housing Authority of the City of Hammond, IN’s Housing Choice Voucher program based on the activities included in our 2017 annual audit plan and our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction.  Our audit objective was to determine whether the Authority correctly calculated housing assistance and utility allowances and appropriately managed its Family Self-Sufficiency program....

We audited Baldwin Creek Apartments as part of the activities in our fiscal year 2016 annual audit plan.  We selected the project based on our analysis of risk factors related to multifamily projects in Region 5’s jurisdiction1.   Our objective was to determine whether the project’s owner and management agents operated the project in accordance with the U.S. Department of Housing and Urban Development’s (HUD) requirements and the...

We audited the Housing Authority of the City of Muncie’s Housing Choice Voucher program based on the activities included in our 2016 annual audit plan and our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction.  Our audit objective was to determine whether the Authority administered its program in accordance with HUD’s and its own requirements. The Authority did not always administer its program in...

We audited Saltillo Assisted Living (project), an assisted living facility located in Saltillo, MS, based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Departmental Enforcement Center and activities included in our 2015 annual audit plan.  Our audit objective was to determine whether the members and operator of Saltillo Assisted Living complied with the executed regulatory agreement and HUD’s requirements...

We audited the Housing Authority of the City of Anderson’s Housing Choice Voucher program based on the activities included in our 2016 annual audit plan and our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction.  Our audit objective was to determine whether the Authority administered its program in accordance with HUD’s and its own requirements. The Authority did not always administer its program in...

We audited the State of Indiana’s Community Development Block Grant Disaster Recovery program.  The audit was part of the activities in our fiscal year 2015 annual audit plan.  We selected the State because it received the most program funds under the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act of 2009 in Region 5’s1  jurisdiction.  Our objectives were to determine whether the State’s Office...

We are conducting an audit survey of Saltillo Assisted Living (project) based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Departmental Enforcement Center and the activities included in our 2015 annual audit plan.  Our survey objective is to determine whether the owners and management agents of Saltillo Assisted Living complied with the executed regulatory agreement and HUD’s requirements.  Our...

We audited the Housing Authority of the City of South Bend, IN’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) correctly calculated and paid housing assistance and utility allowances, (2) obtained and...

We audited First Source Bank, a Federal Housing Administration (FHA) supervised lender located in South Bend, IN.  We selected First Source based on our analysis of risk factors of single-family loan servicers in Region 5’s jurisdiction4.   Our audit objectives were to determine whether First Source (1) consistently and appropriately applied loss mitigation options for eligible borrowers, (2) accurately reported the default and...

We audited the Goshen Housing Authority’s Section 8 program as part of the activities in our fiscal year 2014 annual audit plan.  We selected the Authority based on a request from the U.S. Department of Housing and Urban Development’s (HUD) Indianapolis Office of Public and Indian Housing.  Our objective was to determine whether the Authority administered its program in accordance with HUD’s and its own requirements.  The...

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 Charleston-Kanawha Housing Authority’s Housing Choice Voucher program because (1) it received more than $13.7 million in program funding in fiscal year 2012, (2) it is the largest assisted housing agency in the State of West Virginia, and (3) we had never audited its Housing Choice Voucher program.  The audit objectives were to determine whether the Authority ensured that its Housing Choice Voucher program units met U.S....

The U.S. Department of Housing and Urban Development, Office of Inspector General audited the Hammond Housing Authority’s American Recovery and Reinvestment Act of 2009 Public Housing Capital Fund Stimulus formula and competitive grants. The audit was part of the activities in our fiscal year 2012 annual audit plan. We selected the Authority based upon our analysis of risk factors related to the housing agencies in Region V’s jurisdiction. Our...

We audited Mountain CAP of WV, Inc.’s administration of its Homelessness Prevention and Rapid Re-Housing Program funds. We selected Mountain CAP for audit because of a complaint alleging that controls over its disbursements were weak. Our audit objective was to determine whether Mountain CAP maintained proper financial management of and accountability for its program to ensure that it used the funds according to the American Recovery and...

We audited the State of Indiana’s HOME Investment Partnerships Program. The audit was part of the activities in our fiscal year 2011 annual audit plan. We selected the State based upon our analysis of risk factors relating to Program grantees in Region V’s (see footnote 1) jurisdiction. Our objectives were to determine whether the Indiana Housing and Community Development Authority, the administrator of the State’s Program, complied with the...