The Offices of Audit and Evaluation supervise and conduct independent and objective audits, evaluations, and other reviews of U.S. Department of Housing and Urban Development (HUD) programs and activities to ensure they operate economically, efficiently, and effectively. This page contains links to our audit and evaluation reports and memoranda.
The Cathedral Foundation of Jacksonville, FL, Used More Than $2.65 Million in Project Funds for Questioned Costs
We audited the Cathedral Foundation of Jacksonville, Inc. (Foundation), concerning its involvement as owner and/or manager of four elderly multifamily housing projects (projects) located in Jacksonville, Florida. We conducted the audit based on a request from the Jacksonville Multifamily Housing Hub, U.S. Department of Housing and Urban Development (HUD), Jacksonville, Florida. Our audit objective was to determine whether the…
August 14, 2007
Report
#2007-AT-1010
Multifamily Project Deficiencies Resulted in More Than $730,000 in Cost Exceptions for Moosup Gardens Apartments, Moosup, Connecticut
We audited the records for Moosup Gardens Apartments (project), a U.S. Department of Housing and Urban Development (HUD)-insured multifamily project in response to a request from HUD. Our audit objective was to determine whether the project's costs were accurately reported to HUD and in accordance with the regulatory agreement and HUD's requirements.
We identified questioned costs and opportunities for funds to be put to…
July 25, 2007
Report
#2007-BO-1006
Fallbrook Apartments', Houston, Texas, Owner and/or Management Agent Made Unauthorized Distributions of the Project's Funds
July 06, 2007
Report
#2007-FW-1012
Oak Mound Associates, Clarksburg, West Virginia, Improperly Billed HUD for Section 8 Subsidies
June 19, 2007
Report
#2007-PH-1007
Alethes Mortgage, LLC, and Its Dallas, Texas, Branch, Waters Edge Mortgage, LLC, Did Not Comply with All HUD Underwriting Requirements
June 08, 2007
Report
#2007-FW-1010
Trumbull Metropolitan Housing Authority, Warren, Ohio, Did Not Ensure Its Nonprofit Followed HUD's Section 8 Housing Requirements
April 30, 2007
Report
#2007-CH-1007
Elders Place II, Incorporated, Philadelphia, Pennsylvania, Did Not Properly Administer HUD Funds in Accordance with HUD Requirements
April 19, 2007
Report
#2007-PH-1006
Rocky Mountain Mutual Housing Association, Denver, Colorado, Paid Ineligible Owner Expenses
April 10, 2007
Report
#2007-DE-1005
Peregrine Health Management Company Used Project Funds for Ineleigible, Unsupported, and/or Unnecessary Costs
March 12, 2007
Report
#2007-NY-1003
Family Living Adult Care Center FHA Project Number 024-22019 Biddeford and Saco, Maine
Our review disclosed that the Family Living project has suffered serious financial problems, including a default on the HUD-insured mortgage, and had ceased being a profitable entity. These problems were caused by questionable cash distributions (withdrawals) from the project bank accounts by the Owner. We consider these distributions, totaling $455,439, to be "equity skimming" and to be in violation of applicable Federal statutes…
November 04, 2003
Report
#2004-BO-1002
Philadelphia Regional Alliance of HUD Tenants, OTAG and ITAG, Philadelphia PA
We completed an audit of the Philadelphia Regional Alliance of HUD Tenants $310,000 Outreach and Training Assistance Grant and a $20,000 Public Entity Grant (a Section 514 grant received from an Intermediary Technical Assistance Grant). The objectives of the review were to determine if the Philadelphia Regional Alliance of HUD Tenants used Section 514 grant funds for only eligible activities as identified in the Multifamily…
September 30, 2002
Report
#2002-PH-1005
NATIONWIDE AUDIT ASSET CONTROL AREA PROGRAM - SINGLE FAMILY HOUSING
We performed a nationwide audit of the Asset Control Area Program to assess the effectiveness of the Program in meeting its objective of expanded homeownership opportunities in revitalization areas. The audit included reviews at the U.S. Department of Housing and Urban Development (HUD), Single Family Housing in Headquarters, and HUD's Philadelphia and Santa Ana Homeownership Centers (HOC. Also, it included an onsite review of three…
February 25, 2002
Report
#2002-NY-0001