An independent public accountant performed audits of the Willow Run (FHA no. 092-44100) and Willow Run II (FHA no. 092-35650) multifamily properties for the years 2005, 2006, 2007, and 2008 under the name of The Blackwing Group, LLC.  According to the Minnesota Board of Accountancy, neither the independent public accountant nor The Blackwing Group, LLC, had ever been licensed to perform public accounting engagements in the State of...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted the U.S. Attorney’s Office for the District of Minnesota in a civil investigation of Willow Run Partners L.P. and Willow Run II Partners L.P.  Willow Run Partners L.P. was the owner of Willow Run I Apartments, and Willow Run II Partners L.P. was the owner of Willow Run II Apartments.  Our investigation began as a result of a...

We audited the Virgin Islands Housing Authority’s Section 8 Housing Choice Voucher program’s housing quality standards as part of the activities in our fiscal year 2015 audit plan.  We selected the Authority because it had a large program receiving more than $14 million in 2014. Our audit objective was to determine whether the Authority’s inspection process adequately ensured that its units complied with housing quality standards. The...

We audited Virgin Islands Community AIDS Resource & Education, Inc.’s (VICARE) Housing Opportunities for Persons With AIDS (HOPWA) program.  This audit was the result of a referral from the San Juan Office of Community Planning and Development.  The objective of the audit was to determine whether VICARE spent HOPWA funds in accordance with the U.S. Department of Housing and Urban Development (HUD) requirements and for eligible...

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...

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...

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Public Housing Agency of the City of Saint Paul’s (Agency) Section 8 Project-Based Voucher program (program). The audit was part of the activities in our fiscal year 2009 annual audit plan. We selected the Agency’s program based upon our internal audit survey of HUD’s oversight of the program and our analysis of risk factors relating to the...

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...