We audited Marina Village Apartments as a result of the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) internal audit of HUD’s servicing of multifamily HUD-held mortgages and a risk analysis.  The objectives were to determine whether project funds were used in compliance with the regulatory agreement and HUD requirements and whether the project operated in compliance with its use agreement. The...

We audited the Puerto Rico Housing Finance Authority’s HOME Investment Partnerships Program as part of our strategic plan based on the large amount of HOME funds approved.  The objectives of the audit were to determine whether the Authority reported accurate and supported information in the U.S. Department of Housing and Urban Development’s (HUD) Integrated Disbursement and Information System and disbursed HOME funds within HUD-established...

We audited the Federal Housing Administration (FHA)-insured loan process at All Western Mortgage’s Las Vegas, NV, home office as part of our efforts to improve the integrity of the single-family insurance programs. We selected All Western Mortgage because it is one of the top 10 originators in Nevada and the U.S. Department of Housing and Urban Development’s (HUD) Quality Assurance Division had not performed a review since 2005. The...

As part of the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) annual plan and based on the large amount of funds approved, we audited the Municipality of Arecibo’s Community Development Block Grant program.  Our main objective was to determine whether the Municipality complied with HUD regulations, procedures, and instructions related to the administration of its Block Grant program. The...

We audited the Southern Nevada Regional Housing Authority’s American Recovery and Reinvestment Act Public Housing Capital Fund grants as part of our objective to review funds provided under the American Recovery and Reinvestment Act of 2009. We selected the Authority because it is a newly formed entity, created January 1, 2010, and the Authority and the entities that formed it received more than $21 million in Recovery Act Capital Fund grants...

We audited the Municipality of Ponce’s HOME Investment Partnerships Program. We selected the Municipality for review as part of our strategic plan based on the large amount of HOME funds approved. Our objectives were to determine whether the Municipality maintained its financial management system in compliance with HUD requirements and met HOME program objectives. The Municipality’s financial management system (1) did not properly identify the...

In conjunction with our external audit of Innotion Enterprises, Inc. (Audit Report #2012-LA-1010), we reviewed termite inspection passthrough costs that it submitted to the U.S. Department of Housing and Urban Development (HUD) for payment as part of its real estate-owned (REO) Management and Marketing III (M&M III) program field service manager contract. We selected Innotion’s Las Vegas, NV, branch based on the size and scope of its...

We audited the U.S. Department of Housing and Urban Development (HUD) real estate-owned (REO) Management and Marketing (M&M) III program at Innotion Enterprises, Inc., to determine whether Innotion performed property preservation and protection services according to contract requirements. The review was part of our efforts to improve the integrity of the single-family insurance programs. We selected Innotion’s Las Vegas, NV, branch based...

We audited the Municipality of Bayamón’s HOME Investment Partnerships Program. We selected the Municipality for review as part of our strategic plan based on the large amount of HOME funds approved. The objectives of the audit were to determine whether the Municipality maintained its financial management system in compliance with U.S. Department of Housing and Urban Development (HUD) requirements and met HOME program objectives. The...

We audited the Women’s Development Center’s administration of its Supportive Housing Program (SHP) with concentration on the transitional housing grants provided by the U.S. Department of Housing and Urban Development (HUD). Our review was initiated because of a referral from the Office of Inspector General’s (OIG) Office of Investigation due to concerns about the Center’s compliance with SHP requirements. Our overall objective was to...

We audited the Municipality of San Juan Homelessness Prevention and Rapid Re-Housing Program. The audit was in accordance with our audit plan to review funds provided under the American Recovery and Reinvestment Act of 2009. We selected the Municipality based on the large amount of Program funds approved. Our objective was to determine whether the Municipality ensured that its Program complied with Recovery Act and U. S. Department of Housing...

We audited the Municipality of San Juan’s HOME Investment Partnerships Program (HOME). We selected the Municipality for review as part of our strategic plan based on the large amount of HOME funds approved. The objectives of the audit were to determine whether the Municipality met HOME program objectives and its financial management system complied with U.S. Department of Housing and Urban Development (HUD) requirements. The Municipality...

We audited the Federal Housing Administration (FHA)-insured loan process at Universal American Mortgage Company (lender) to determine whether the lender complied with U.S. Department of Housing and Urban Development (HUD) regulations, procedures, and instructions in the origination and quality control review of FHA-insured loans. The review was part of our efforts to improve the integrity of the single-family insurance programs. We selected...

We audited the Office of the Commissioner for Municipal Affairs’ (OCAM) State Community Development Block Grant (Block Grant) funds that it received under the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected OCAM for review as part of our strategic plan, based on the amount of Block Grant Recovery Act funds allocated. The objectives of this audit were to determine whether OCAM (1) disbursed Block Grant Recovery Act...

We audited the City of Las Vegas Homelessness Prevention and Rapid Re-Housing Program (HPRP) established by the American Reinvestment and Recovery Act of 2009 (Recovery Act). Our review of the City of Las Vegas (City) was in response to the Recovery Act, which mandates that OIG take the responsibility to oversee and audit programs and activities funded by the Recovery Act. The City received a grant of $2.1 million. Our objective was to...

We audited the Municipality of Mayaguez (Municipality) HOME Investment Partnerships Program (HOME). We selected the Municipality for review as part of our strategic plan, based on the amount of HOME funds approved. The objectives of the audit were to determine whether the Municipality met program objectives in its HOME-funded activities and maintained its financial management system in compliance with U.S. Department of Housing and Urban...

HUD OIG audited the Municipality of Arecibo’s (Municipality) HOME Investment Partnerships Program (HOME). We selected the Municipality for review as part of our strategic plan based on the results of a previous audit of the Puerto Rico Department of Housing’s (Department) HOME program, which disclosed that the Department disbursed HOME funds for land acquisition that did not meet program requirements at a 288-unit housing project named Bello...

We completed a review of the Community Development Programs Center of Nevada’s (Center) Neighborhood Stabilization Program (program). We performed the review because of the OIG’s mandate to provide oversight of Housing and Economic Recovery Act of 2008 (HERA) programs. We selected the Center because it received more than $4.9 million in program funds from Clark County and the City of Henderson. In addition, the Center has an agreement with...

We audited the Puerto Rico Department of Housing’s (Department) HOME Investment Partnerships Program (HOME). We selected the Department for review as part of our strategic plan based on the results of a previous audit of the Department’s HOME program that disclosed instances of HOME-funded activities with slow progress. The objectives of this audit were to determine whether the Department’s HOME-funded activities met program objectives and...