We reviewed the U.S. Department of Housing and Urban Development’s (HUD) Office of Community Planning and Development’s (CPD) risk assessment process. We initiated the review as part of the activities in our fiscal year 2010 annual audit plan. Our objective was to determine whether CPD had established and properly implemented a risk assessment process that used appropriate measures to determine risk and identify grantees for monitoring. We found...

We audited the Housing Authority of the Sac and Fox Nation of Oklahoma (Authority) due to a U. S. Department of Housing and Urban Development (HUD) request. Our objective was to determine whether the Authority expended its Indian Housing Block Grant (grant) program funds in accordance with HUD rules and regulations. While the Authority has improved since HUD’s fiscal year 2006 monitoring review, it still needs additional improvement. Because...

We audited the Section 8 Project-Based Voucher program operated by the State of Massachusetts, Department of Housing and Community Development (DHCD), as part of our annual audit plan. Our objective was to determine whether the DHCD properly administered its Project-Based Voucher program in compliance with U.S. Department of Housing and Urban Development (HUD) requirements. The DHCD generally administered its program in compliance with HUD...

We audited the HOME Investment Partnerships Program (HOME) and Community Development Block Grant (CDBG) funded housing programs administered by the City of Holyoke’s Office of Community Development (City) as part of our annual audit plan. The City was selected based upon our analysis of risk factors relating to HOME grantees in Region 1. Our objective was to determine whether the City properly administered its HOME and CDBG funded housing...

We conducted a capacity review of the operations of the City of Brockton’s (City) grantee, Building a Better Brockton, Inc. (recipient), which has responsibility for administering the City’s NSP. Our objective was to determine whether the City and/or its recipient had the capacity to effectively and efficiently administer its NSP under the provisions of the Housing and Economic Recovery Act of 2008 (HERA) and the American Recovery and...

We performed an audit of the City of Boston’s (City) Department of Neighborhood Development (Department). We selected the City based upon the results of our previous audit of the City’s HOME Investment Partnerships Program (HOME) and the significance of the Neighborhood Stabilization Program (NSP) funds awarded. Our objective was to determine whether the City had the capacity to effectively and efficiently administer its NSP under the provisions...

We performed an audit of the City of Boston’s (City) Department of Neighborhood Development (Department). We selected the City based upon the results of our previous audit of the City’s HOME Investment Partnerships Program (HOME) and the significance of the Neighborhood Stabilization Program (NSP) funds awarded. Our objective was to determine whether the City had the capacity to effectively and efficiently administer its NSP under the provisions...

In response to a request from the U. S. Department of Housing and Urban Development (HUD), we audited Cypress Ridge Apartments' use of HUD-insured mortgage loan proceeds and property operating funds governed by a regulatory agreement. William Commercial Property Management (agent) was the management agent and general contractor for the multifamily rehabilitation project under taken with funding insured under Section 221 (d)(4) of the...

In response to requests from the U. S. Department of Housing and Urban Development (HUD) and Senator James Inhofe, we audited the property owner's application and the loan processing and underwriting of the HUD-insured mortgage loan to Greystone Apartments, Inc., for Cypress Ridge Apartments. Harry Mortgage Company, the lender, processed and recommended loan approval under the multifamily accelerated processing (MAP) program. The audit...

We initiated an audit of the City of Holyoke, Massachusetts, Office of Community Development's (City) award and use of HOME Investment Partnerships (HOME) program set-aside funds as part of our annual audit plan. Our objective was to determine whether the City ensured that Contemporary Apartments, Inc. (Contemporary Apartments), met community development housing organization (CHDO) qualification requirements and whether the related CHDO...

We audited the Housing Choice Voucher program (Voucher program) at the Quincy Housing Authority (Authority) as part of our annual audit plan. Our efforts focused on whether the Authority (1) ensured that its Section 8 administrative plan met the requirements of 24 CFR (Code of Federal Regulations) 982.54, (2) adequately accounted for its indirect cost charges, (3) used Voucher program funds only for the administration of the program and whether...

We audited the Housing Choice Voucher (Voucher) program at the Taunton Housing Authority (Authority) as part of our annual audit plan. The overall audit objective was to determine whether the Authority efficiently administered its Voucher program in compliance with its annual contributions contract and U.S. Department of Housing and Urban Development (HUD) regulations. Our specific objectives were to determine whether the Authority used Voucher...

We audited the City of Tulsa's (City) Community Development Block Grant (CDBG) program due to a departmental request. Our initial objective was to determine whether the City expended CDBG funds in accordance with U. S. Department of Housing and Urban Development (HUD) rules and regulations. Based upon the initial results, we modified the objective to determine whether the City ensured that its largest subrecipient, the Tulsa Development...

We reviewed the use of contract fee inspectors by the Office of Multifamily Housing Boston Hub (Boston Hub) as part of our 2007 annual audit plan. This review was initiated because U.S. Department of Housing and Urban Development (HUD) staff rely on contract fee inspectors to oversee the work of contractors performing renovation work on HUD-insured properties. Our objective was to determine whether the Boston Hub effectively used contract fee...

Attached is the report on our audit of the Holyoke Housing Authority's (Authority) Section 8 Housing Choice Voucher (Section 8) program , Audit Report Number 2008-BO-1002, dated November 26, 2007. We audited the Holyoke Housing Authority's (Authority) Section 8 Housing Choice Voucher (Section 8) program as part of our fiscal year 2007 audit plan. Our objectives were to determine whether the Authority's Section 8 housing units met...

We audited of the City of Chicopee, Massachusetts (City), Office of Community Development's administration of its Community Development Block Grant (CDBG) program. The objectives of the audit were to evaluate the City's administration of its public facilities and improvement activities funded through the CDBG program and its oversight and monitoring of CDBG funds it provided to the City's Parks and Recreation Department and...

At the request of HUD, we audited Green River Management, Inc., (Green River) which managed the Housing Authorities of the City of Konawa, City of Langston, City of Pauls Valley, City of Wynnewood, Town of Cheyenne, and Caddo Electric Cooperative. Our objective was to determine whether the housing authorities appropriately procured Green River as their management agent, maintained properties, and carried out their financial responsibilities in...

We audited the Housing Choice Voucher program (Voucher program) at the Holyoke Housing Authority (Authority) as part of our fiscal year 2007 annual audit plan. The objective of the audit was to determine whether the Authority administered the Voucher program in accordance with its annual contributions contracts and U.S. Department of Housing and Urban Development (HUD) requirements. Our efforts focused on whether the Authority properly (1)...

We reviewed the Community Development Block Grant (CDBG) and HOME Investment Partnerships (HOME) programs administered by the Community Development Agency, City of Fall River, Massachusetts (City) as part of our annual audit plan. Our audit objective was to determine whether the City administered its CDBG and HOME programs in compliance with U. S. Department of Housing and Urban Development (HUD) requirements. We focused on whether the City: (1...