We audited the City and County of Honolulu’s (City) Community Development Block Grant (CDBG) program.  We conducted the audit because the City was the largest Pacific island recipient of CDBG funds, the U.S. Department of Housing and Urban Development (HUD) had identified problems with the City’s CDBG program, and the Office of Inspector General had never audited the City.  Our objective was to determine whether the City administered...

We audited the Dolores Frances Affordable Housing project, based on a citizen complaint and a suggestion from the U.S. Department of Housing and Urban Development’s (HUD) Departmental Enforcement Center.  The complaint alleged nonpayment of HUD utility allowances and security deposits, mismanagement of the maintenance department, related parties hired in supervisory positions, and conflict-of-interest vendor contracts by the related party...

We audited the Dolores Frances Affordable Housing project, based on a citizen complaint and a suggestion from the U.S. Department of Housing and Urban Development’s (HUD) Departmental Enforcement Center.  The complaint alleged nonpayment of HUD utility allowances and security deposits, mismanagement of the maintenance department, related parties hired in supervisory positions, and conflict-of-interest vendor contracts by the related party...

The Digital Accountability and Transparency Act of 2014 (DATA Act), and implementing guidance provided in the Office of Management and Budget Memorandum M-15-12, is a mandate that Federal agencies must follow to report their financial, budgetary and programmatic information to the USASpending.gov web site.  We have reviewed the U.S. Department of Housing and Urban Development’s (HUD) compliance efforts as of July 15, 2016.  To...

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 the City of Pasadena’s Community Development Block Grant program due to performance issues identified by the U.S. Department of Housing and Urban Development’s (HUD) Los Angeles Office of Community Planning and Development.  Our objective was to determine whether the City administered its program in accordance with applicable HUD rules and requirements.  Specifically, we wanted to determine whether its projects complied...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Housing Authority of the County of Salt Lake Public Housing Capital Fund grants for fiscal years 2011-2014.  We initiated this audit due to the amount of funding the Authority received during our review period.  The Authority is the highest funded public housing agency in the State of Utah.  The objective of our audit was to...

The U.S. Department of Housing Urban Development (HUD), Office of Inspector General audited the HUD to determine whether it collected partial claims upon termination of their related Federal Housing Administration (FHA)-insured mortgages.  We initiated this audit because of our concern that FHA partial claims could go uncollected. HUD did not collect an estimated 1,361 partial claims that became due in fiscal year 2015.  As a result,...

We audited the fees that the Richmond Redevelopment and Housing Authority charged to its U.S. Department of Housing and Urban Development (HUD) housing programs for central office cost center services based on issues identified during our prior audit of the Authority.  Our objective was to determine whether the Authority charged fees to its HUD housing programs for central office cost center services that were eligible, reasonable, and...

We audited the Somerville Housing Authority’s public housing and Public Housing Capital Fund programs as part of our fiscal year 2016 regional audit plan.  We initiated our review because the U.S. Department of Housing and Urban Development’s (HUD) Boston Office of Public and Indian Housing had not monitored the programs in the past 5 years and we had not audited the Authority in the past 10 years.  Our audit objectives were to...

We audited the Georgia Housing and Finance Authority’s implementation of the Federal Housing Administration’s Home Affordable Modification Program (FHA-HAMP).  We selected the Authority because (1) our data analysis showed that the Authority had the highest ratio of FHA-HAMP actions to delinquent loans within the jurisdiction of our regional office, (2) the U.S. Department of Housing and Urban Development (HUD) office located in Atlanta,...

We audited the Rochester Housing Authority’s Housing Choice Voucher program to address our goal to contribute to improving the U.S. Department of Housing and Urban Development’s (HUD) execution of its fiscal responsibilities.  We selected this auditee based on a risk analysis of public housing agencies administered by the HUD Buffalo field office, which considered, among other factors, funds received and the number of program housing units...

We audited the Mobile Housing Board’s financial operations.  We selected the Housing Board based on concerns from the U.S. Department of Housing and Urban Development’s (HUD) Alabama State Office of Public Housing, following a Real Estate Assessment Center (REAC) financial assessment of the Housing Board for fiscal years 2009 to 2013.  The REAC assessment showed that the Housing Board’s financial condition had deteriorated over those...

We audited the Jefferson Metropolitan Housing Authority’s public housing program based on the activities included in our 2016 annual audit plan and a request from the U.S. Department of Housing and Urban Development (HUD).  Our audit objective was to determine whether the Authority complied with (1) Federal and its own procurement requirements and (2) HUD’s requirements for the administration of its energy performance contract.  The...

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 U.S. Department of Housing and Urban Development’s (HUD) oversight of Federal Housing Administration (FHA)-insured loans in Flint, MI.  We conducted the audit based on recent news reports that identified high levels of lead contamination and because HUD had insured loans on properties in Flint that closed after the City of Flint began using the Flint River as its water source in April 2014, including 144 loans with unpaid...

We reviewed Selene Finance, LP’s servicing of its Federal Housing Administration-insured loans and its implementation of the U.S. Department of Housing and Urban Development’s (HUD) Loss Mitigation program.  Our audit objective was to determine whether Selene processed delinquent loans in accordance with HUD’s requirements, especially Loss Mitigation program requirements. Except for communicating with borrowers, Selene generally complied...

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 Central City Housing Development Corporation’s U.S. Department of Housing and Urban Development (HUD) Sections 202 and 8-funded project, Satchmo Plaza, as part of our annual audit plan to review multifamily projects.  Our audit objective was to determine whether the Corporation met the requirements of its regulatory agreement and followed HUD requirements when operating the project. We found that the Corporation did not always...

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of the Government National Mortgage Association’s (Ginnie Mae) contract for financial industry and media marketing services with public relations and communications firm Burson-Marsteller.  We initiated the audit after we became aware of potential issues regarding the amount of funds used for services, which may not have been reasonable or necessary. ...