The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Spokane Housing Authority due to the Authority’s participation in the Rental Assistance Demonstration Program (RAD), which was a priority for the Office of Audit.  Our objective was to determine whether the Authority followed relocation requirements during its RAD conversion of the Parsons Apartments. We found that The Authority did not...

We audited the Yabucoa Volunteers of America Elderly Housing, Inc., Section 202 Supportive Housing for the Elderly Program.  We selected the Yabucoa housing project for review based on concerns regarding the slow progress of the project as noted during the audit of the Puerto Rico Department of Housing multifamily special escrow funds.  The objective of this audit was to determine whether Volunteers used Section 202 funds in...

We audited the Municipality of San Juan’s Emergency Solutions Grant (ESG) program.  We selected the Municipality for review as part of our strategic plan based on the large amount of ESG funds approved and because the U.S. Department of Housing and Urban Development (HUD) classified the Municipality as a high-risk grantee in its 2016 risk assessment.  Our main objective was to determine whether the Municipality administered its ESG...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General selected the Housing Authority of Snohomish County for audit based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Office of Labor Standards Enforcement in Seattle, WA.   Our objective was to determine whether the Authority executed Agreements To Enter Into Housing Assistance Payments Contract (forms HUD-52531-A and...

We audited the Office of the Commissioner for Municipal Affairs’ (OCMA) Puerto Rico State Community Development Block Grant program.  We selected OCMA for review based on concerns regarding the slow progress of the Municipality of San Sebastian’s fine arts center.  The objective of this audit was to determine whether OCMA effectively used State Block Grant funds on a fine arts center that met a national objective of the program and...

We audited the Puerto Rico Department of Housing’s multifamily special escrow funds.  This audit was the result of a referral from the San Juan Office of Multifamily Housing Programs.  The objectives of the audit were to determine whether the Department administered and disbursed its escrow funds in accordance with its memorandum of understanding with the U.S. Department of Housing and Urban Development (HUD) and whether funded...

We audited the Municipality of Bayamon’s Emergency Shelter Grants and Emergency Solutions Grants programs.  We selected this auditee based on congressional and hotline complaints alleging that the Municipality improperly used Emergency funds to transport people from Puerto Rico to mainland U.S. cities to receive rehabilitation treatment.  Our main audit objectives were to determine whether allegations included in the complaints had...

We audited the Puerto Rico Department of Housing’s Section 8 Housing Choice Voucher program’s housing quality standards as part of the activities in our fiscal year 2014 audit plan.  We selected the Department because it had a large program receiving more than $54 million in 2014.  Our main audit objective was to determine whether the Department’s inspection process adequately ensured that its units complied with the U.S. Department...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Homewood Terrace Mutual Homes’ Section 8 housing assistance payments program due to concerns over poor financial reporting and potentially inappropriate involvement by one of its board members.  Our objective was to determine whether Homewood Terrace conducted timely reexaminations, correctly calculated and requested assistance payments, and...

We audited the Municipality of Toa Alta’s Section 108 Loan Guarantee program.  This audit was the result of a referral from the San Juan Office of Community Planning and Development.  The objectives of the audit were to determine whether program funds were effectively used to meet a Community Development Block Grant (CDBG) program national objective and provide the intended benefits and whether the Municipality complied with loan...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Snohomish County’s Community Development Block Grant (CDBG) entitlement program because the U.S. Department of Housing and Urban Development (HUD), as part of its 2014 monitoring report, noted findings and concerns related to the County’s use of program income.  In addition, the County’s 2013 risk assessment concluded that procurement was an...

We audited the New Hampshire Housing Finance Authority’s HOME Investment Partnerships Program based on a risk analysis of the Authority’s program that considered the amount of funding and the results of HUD monitoring reviews and because the Office of Inspector General had not reviewed the Authority’s HOME program within the past 10 years.  Our audit objective was to determine whether Authority officials administered the HOME program in...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Redwood Juniper Tacoma Apartments to determine whether Redwood Juniper’s owner took an unauthorized distribution in excess of surplus cash, procured services in accordance with HUD rules and regulations, and maintained an auditable waiting list. We selected the multifamily housing project for audit because it appeared that the project owner took...

We audited the Office of the Commissioner for Municipal Affairs’ Section 108 Loan Guarantee program as part of our strategic plan and based on the deficiencies noted during our recent review of Municipal Affairs’ Section 108 Loan Guarantee program, concerning the slow progress of the Vieques Sports Complex project (Audit memorandum number 2014-AT-1801, issued March 20, 2014).  The objectives of the audit were to determine whether Section...

We reviewed HUD’s San Juan, PR, Office of Community Planning and Development’s monitoring of the Vieques, PR, Sports City Complex project.  The review was performed based on indicators identified in the audit of the Vieques Sports City Complex, Office of the Commissioner for Municipal Affairs’ (OCMA) Puerto Rico State Community Development Block Grant (CDBG) Section 108 Loan Guarantee program.  More than 11 years had elapsed since HUD...

We audited the Municipality of Carolina’s HOME Investment Partnerships Program as part of our strategic plan, based on the amount of HOME funds approved.  The objectives of the audit were to determine whether HOME-funded activities met program objectives, home buyers complied with HOME’s primary residency requirement for the duration of the period of affordability, and the Municipality maintained a financial management system in compliance...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited King County, WA’s Shelter Plus Care program to determine whether King County met the matching requirements for its Shelter Plus Care grants.  We selected King County because it received the most Shelter Plus Care funding in HUD’s Region 10 (Alaska, Idaho, Oregon, and Washington). While it was able to provide the necessary service match support...

The U.S. Department of Housing and Urban Development – Office of Inspector General audited Pierce County because it received almost $9 million in total funding in Washington State for its community planning and development grants under the 2011 and 2012 notices of funding availability. The County claimed nearly $242,000 in ineligible matching funds for three HOME projects.  Since these three projects had already received HOME funding and...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited how the Yakama Nation Housing Authority used its nearly $4.9 million Native American Housing Block Grant provided under the American Recovery and Reinvestment Act of 2009.  Our objectives were to determine whether the Authority properly spent its Recovery Act funds, correctly obtained small purchases, and properly reported Recovery Act...

We audited the Office of the Commissioner for Municipal Affairs’ (OCMA) Puerto Rico State Community Development Block Grant (CDBG) Section 108 Loan Guarantee program as part of our strategic plan, based on concerns regarding the slow progress of the Vieques sports complex project.  The objective of this audit was to determine whether OCMA used Section 108 loan proceeds on a project that met a national objective of the CDBG program and...