We reviewed the City of Apalachicola’s Small Cities Community Development Block Grant (CDBG) funded by the State of Florida for a marina improvements project in response to a hotline complaint.  The complaint was submitted to the U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General in a letter, dated June 29, 2012.  The objectives of the review were to determine whether the City’s CDBG grant application...

We conducted a review of the Philadelphia Housing Authority’s compliance with Federal lobbying disclosure requirements and restrictions based on concerns noted during our ongoing internal audit of the U.S. Department of Housing and Urban Development’s (HUD) oversight of public housing authorities’ compliance with Federal lobbying disclosure requirements and during the resolution of recommendations from our prior audit report concerning the...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the City of Spokane, WA’s Lead-Based Paint Hazard Control program funded by the American Recovery and Reinvestment Act to determine whether the City complied with procurement, matching, and reporting requirements when executing its grant. This audit was part of the mandate to monitor grant activities funded by the Recovery Act. We selected the City...

We audited the City of Sarasota because it was awarded $23 million in Neighborhood Stabilization Program 2 (NSP2) funds and it was in accordance with our audit plan to review funds provided under the American Recovery and Reinvestment Act of 2009. Our objective was to determine whether the City administered its NSP2 in accordance with applicable Federal requirements. Specifically, we wanted to determine whether (1) approved activities met a...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Volunteers of America’s (VOA) Whispering Pines Senior Village’s Green Retrofit program funded by the American Recovery and Reinvestment Act. Our objective was to determine whether VOA used its Whispering Pines Green Retrofit Recovery Act funds in accordance with U.S. Department of Housing and Urban Development (HUD) and Recovery Act rules and...

We reviewed the City of San Bernardino’s Community Development Block Grant (CDBG) and CDBG-Recovery Act (CDBG-R) programs because the U.S. Department of Housing and Urban Development’s (HUD) Los Angeles Office of Community Planning and Development expressed concerns about the City’s administration of its CDBG program. Our objective was to determine whether the City administered its CDBG and CDBG-R program funds in accordance with applicable HUD...

We audited the procurement process of Madison Park North Apartments, a Section 236 property, at the request of the Director of the U.S. Department of Housing and Urban Development’s (HUD) Baltimore Office of Multifamily Housing Programs. We also reviewed Madison’s Park’s use of its reserve for replacement account. Madison Park generally ensured that procurement and reserve for replacement account requirements were met. However, it did not...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General conducted a limited scope internal review of Office of Healthy Homes and Lead Hazard Control (Healthy Homes) to determine whether Healthy Homes allowed excessive administrative costs to be charged to the Lead-Based Paint Hazard Control grant program. This review was the result of the audit of the Washington State Lead Hazard Control grant (2012-SE-1005,...

We conducted a limited review of Federal Housing Administration (FHA) loans underwritten by Pulte Mortgage LLC. We selected the lender based on the results of an auditability survey, which determined that Pulte Mortgage allowed prohibited restrictive covenants to be filed against Federal Housing Administration (FHA)-insured properties. The objective of our review was to determine the extent to which Pulte Mortgage failed to prevent the...

We conducted a limited review of Federal Housing Administration (FHA) loans underwritten by CTX Mortgage Company LLC. We selected the lender based on the results of an auditability survey, which determined that CTX Mortgage allowed prohibited restrictive covenants to be filed against Federal Housing Administration (FHA)-insured properties. The objective of our review was to determine the extent to which CTX Mortgage failed to prevent the...

We audited the Office of Labor Relations deposit account based on a request from the Acting Director of the Office Labor Relations. The Acting Director was concerned with internal controls over the deposit account. The objective of our review was to determine whether (1) controls used to administer and distribute restitution payments were adequate and (2) the correct workers received the restitution payments. Labor Relations violated the...

We audited the Housing Authority of the City of El Paso because it met our oversight objectives for the American Recovery and Reinvestment Act of 2009, and because our risk assessment found the Authority had more than $1.7 million to be spent within 3 months of the expenditure deadline.  Our audit objectives were to determine whether the Authority properly (1) obligated and spent its formula Recovery Act grant funds, (2) obtained its...

We audited the Housing Authority of the City of El Paso because it met our oversight objectives for the American Recovery and Reinvestment Act of 2009, and because our risk assessment found the Authority had more than $1.7 million to be spent within 3 months of the expenditure deadline. Our audit objectives were to determine whether the Authority properly (1) obligated and spent its formula Recovery Act grant funds, (2) obtained its formula...

We completed a follow-up review regarding our recommendations made to the U.S. Department of Housing Urban and Development’s (HUD) Office of Community Planning and Development (CPD) pertaining to our inspection of the State of Louisiana’s Road Home Elevation Incentive program, IED-09-002, issued in March 2010. The objective of the review was to determine whether the State of Louisiana had implemented the four recommendations in our March 2010...

The civil division of the Western District of Oklahoma U.S. Attorney’s Office settled alleged violations of equity skimming against the owners of Heartland Health Care Center of Bethany. The equity skimming allegations stemmed from our December 2004 audit report outlining the misuse of funds. As a result of the combined efforts of the U.S. Attorney’s office; the U.S. Department of Housing and Urban Development (HUD), Office of Inspector...

We audited the U.S. Department of Housing and Urban Development’s (HUD) State Community Development Block Grant (CDBG) Hurricane Disaster Recovery program for hurricanes that hit the Gulf Coast States from August 2005 through September 2008. Our audit objective was to assess the program overall. Specifically, we wanted to (1) determine what had been accomplished using the funding and the funds remaining to be spent; (2) compare actual versus...

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 Slidell Housing Authority based upon our regional risk analysis and as part of our annual audit plan to review public housing agencies’ operations. Our overall objective was to determine whether the Authority operated its Section 8 Housing Choice Voucher program in accordance with the U.S. Department of Housing and Urban Development’s (HUD) requirements and its administrative plan. The subobjectives were to determine whether the...

We audited Eustis Mortgage Corporation, a Federal Housing Administration (FHA) direct endorsement lender located in New Orleans, LA. We selected Eustis Mortgage as a result of our regional risk analysis and the U.S. Department of Housing and Urban Development’s (HUD), Office of Inspector General’s (OIG) annual audit plan goal to review single-family programs and lenders. Our objective was to determine whether Eustis Mortgage (1) complied with...