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 Housing Authority of the City of Wichita Falls, TX, Generally Ensured That Its Recovery Act Capital Fund Grant Complied With Requirements
In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), we audited the Housing Authority of the City of Wichita Falls’ Public Housing Capital Fund Stimulus (formula) Recovery Act-funded activities. Specifically, our objectives were to determine whether the Authority followed Recovery Act rules and regulations when obligating and expending its Recovery Act capital…
July 07, 2011
Report
#2011-FW-1014
HUD Could Improve Its Financial Reporting Process for Obtaining Information on Public Housing Authorities’ Pension and Other Postemployment Benefit Obligations
We conducted an audit of the U.S. Department of Housing and Urban Development’s (HUD) controls over public housing authorities’ (PHA) reporting and accounting for pension and other postemployment benefit obligations. Our concern was whether HUD needed to take action to reduce benefits or provide additional funding to ensure the continued viability of PHAs. Our objectives were to determine whether HUD verified that PHAs (1) submitted…
June 27, 2011
Report
#2011-NY-0002
The Wilmington, DE, Housing Authority Generally Administered Its Public Housing Capital Fund Recovery Act-Funded Formula and Competitive Grants in Accordance With Applicable Requirements
We audited the Wilmington Housing Authority's administration of its Public Housing Capital Fund Recovery Act-Funded Formula and Competitive Grants that it received under the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected the Authority for audit because it received a $5.2 million Public Housing Capital Fund Formula (Recovery Act-Funded) grant and two Public Housing Capital Fund Competitive (Recovery Act…
June 24, 2011
Report
#2011-PH-1011
The Lafayette Parish Housing Authority, Lafayette, LA, Violated HUD Procurement Requirements and Executed Unreasonable and Unnecessary Contracts
In response to a congressional and U.S. Department of Housing and Urban Development (HUD) request to review allegations of corruption and mismanagement, we audited the Lafayette Parish Housing Authority’s (Authority) operations of its (1) public housing program and (2) Disaster Housing Assistance Program (DHAP). Our objective was to determine whether the Authority operated in accordance with HUD’s and other requirements. Specifically…
June 22, 2011
Report
#2011-AO-0001
The Housing Authority of the City of South Bend, IN, Generally Administered Its Public Housing Capital Fund Stimulus Formula Grant (Recovery Act Funded) in Accordance With Applicable Requirements
The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Housing Authority of the City of South Bend, IN’s (Authority) American Recovery and Reinvestment Act of 2009 (Recovery Act) Public Housing Capital Fund Stimulus Formula grant. Our objective was to determine whether the Authority obligated, disbursed, and expended funds in accordance with Recovery Act and U.S. Department of Housing and…
June 17, 2011
Report
#2011-CH-1009
The Housing Authority of the City and County of Denver, CO, Generally Followed Requirements When Obligating and Expending its Recovery Act Capital Funds But Did Not Accurately Report Recovery Act Grant Information
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, reviewed the Housing Authority of the City and County of Denver, CO (Authority), because it had the largest number of low-rent and Section 8 units and received the largest amount of American Recovery and Reinvestment Act of 2009 (Recovery Act) capital funds of all of the housing authorities in HUD's Region VIII (Colorado, Utah, Wyoming,…
June 16, 2011
Report
#2011-DE-1003
HUD’s Controls over Energy Audits and Using Recovery Act Funds for Energy Equipment Did Not Warrant Further Audit Testing
We reviewed the U.S. Department of Housing and Development’s (HUD) process for ensuring that grantee public housing agencies (PHA) receiving American Recovery and Reinvestment Act of 2009 (Recovery Act) Capital Funds complied with Section 152 of the 2005 Energy Act. We reviewed this process because during a recent Recovery Act audit we identified some non-Energy Star compliance and premature replacement purchases and during 2008…
June 14, 2011
Memorandum
#2011-BO-0801
The Housing Authority of the City of New Haven, CT, Could Not Show That It Always Complied With Environmental and Labor Standards Enforcement Requirements
We audited the Housing Authority of the City of New Haven’s (Authority) Public Housing Capital Fund (Capital Fund) and American Reinvestment and Recovery Act of 2009 Capital Fund (Recovery Act Capital Fund) projects for compliance with environmental and labor law requirements. We initiated this assignment because a previous Office of Inspector General (OIG) audit of the Authority’s Recovery Act Capital Fund activities identified a…
June 10, 2011
Report
#2011-BO-1008
The San Antonio Housing Authority, San Antonio, TX, Generally Administered Its Recovery Act Public Housing Capital Funds Properly
In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), we audited the San Antonio Housing Authority’s (Authority) Public Housing Capital Fund Stimulus Recovery Act-funded activities. We wanted to determine whether (1) the Authority obligated, expended, and reported on its Recovery Act funds within regulatory requirements and (2) its procurements were made in…
June 07, 2011
Report
#2011-FW-1011
The Philadelphia Housing Authority, Philadelphia, PA, Failed To Support Payments and Improperly Used Funds From the American Recovery and Reinvestment Act of 2009
We audited the Philadelphia Housing Authority’s (Authority) use of its Public Housing Capital Fund formula grant that it received under the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected the Authority for audit based on a citizen’s complaint alleging misuse of these funds and because it received $126.5 million in Recovery Act capital funds. We focused strictly on $31.5 million of the funds that the…
May 17, 2011
Report
#2011-PH-1010
Housing Authority of the City of Mountain Grove, MO, Improperly Disposed of Housing Authority Assets
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Housing Authority of the City of Mountain Grove, MO (Authority), in response to a citizen’s complaint received by our office. The complaint made allegations related to asset misappropriations, a procurement violation, and conflicts of interest. Our objective was to determine whether the allegations were valid.
The allegations related…
May 16, 2011
Memorandum
#2011-KC-1801
PIH's Monitoring of Recovery Act Capital Fund Grantees in Region 1
We audited the monitoring conducted by the Office of Public Housing (PIH), in Region 1 of their Recovery Act Capital Fund Grantees, for compliance with the Recovery Act and applicable U.S. Department of Housing and Urban Development (HUD) regulations, policies and procedures.
Our objective was to determine whether PIH in Region 1 (1) monitored Recovery Act grantees identified by the risk assessment process HUD established and…
May 13, 2011
Report
#2011-BO-0001
The Housing Authority of the City of Los Angeles, Los Angeles, CA, Charged Its Recovery Act Program Without Applying Cost Reductions or Credits Related to Insurance Reimbursements
We reviewed the hazard-damaged units that the Housing Authority of the City of Los Angeles (Authority) is rehabilitating using formula grant American Recovery and Reinvestment Act of 2009 (Recovery Act) Public Housing Capital Fund program (program) funds. We selected the Authority based upon the results of our capacity review of the Authority’s Recovery Act program (see Office of Inspector General (OIG) audit report #2011-LA-1002,…
May 05, 2011
Memorandum
#2011-LA-1802
Albuquerque Housing Services, Albuquerque, NM, Mismanaged Its Recovery Act Funding
In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), we audited Albuquerque Housing Services’ (Housing Services) Public Housing Capital Fund Stimulus (formula) Recovery Act-funded activities. Our audit objectives were to determine whether Housing Services (1) properly obligated and expended its Recovery Act formula grant in accordance with requirements, (2)…
April 07, 2011
Report
#2011-FW-1007
The Hawthorne Housing Authority Failed To Maintain an Adequate Financial Management System
We completed a review of the Hawthorne Housing Authority’s (Authority) Section 8 program. We performed the audit based on a recommendation from the Los Angeles U.S. Department of Housing and Urban Development (HUD) Office of Public Housing indicating missing and/or inadequate financial records, and because Section 8 reviews are a part of the Office of the Inspector General’s (OIG) annual audit plan. Our objective was to determine…
March 28, 2011
Report
#2011-LA-1008
The DuPage Housing Authority, Wheaton, IL, Inappropriately Administered Its Section 8 Housing Choice Voucher Program
The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the DuPage Housing Authority’s (Authority) Section 8 Housing Choice Voucher program (program). The audit was part of the activities in our fiscal year 2010 annual audit plan. We selected the Authority based on the results of our audits of its Project-Based Voucher program. Our objective was to determine whether the Authority effectively…
March 23, 2011
Report
#2011-CH-1006
The Jersey City Housing Authority, Jersey City, NJ, Did Not Always Obligate or Disburse Replacement Housing Factor Capital Fund Grants in a Timely Manner
We audited the Jersey City Housing Authority’s (Authority) administration of its Replacement Housing Factor (RHF) grants received under the capital fund program. This is the third audit report regarding the Authority’s capital fund programs. We selected the Authority because of the size of its capital fund programs and because of its U.S. Department of Housing and Urban Development (HUD) risk rating. Our audit objective was to…
March 18, 2011
Report
#2011-NY-1008
The Jersey City Housing Authority, Jersey City, NJ, Had Financial Control Weaknesses in Its Recovery Act Funded Public Housing Capital Fund Program
We audited the Jersey City Housing Authority’s (Authority) administration of its public housing capital fund program funded under the American Recovery and Reinvestment Act of 2009 (Recovery Act). This is the second audit report regarding the Authority’s capital fund programs. We selected the Authority because of the size of its capital fund programs and because of its U.S. Department of Housing and Urban Development (HUD) risk…
March 10, 2011
Report
#2011-NY-1007
The Philadelphia, PA, Housing Authority Did Not Comply With Several Significant HUD Requirements and Failed To Support Payments for Outside Legal Services
We audited the Philadelphia Housing Authority’s (Authority) payments for outside legal services based on a citizen’s complaint alleging misuse of these funds, our observations and concerns regarding the Authority’s use of outside attorneys on prior audits, and concerns over the large sums the Authority paid for outside legal services reported in the media. The Authority paid $30.5 million for outside legal services provided by 15 law…
March 09, 2011
Report
#2011-PH-1007
The East St. Louis, IL Housing Authority Drew Capital Funds for Unsupported and Ineligible Expenses
The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the East St. Louis Housing Authority’s (Authority) Public Housing Capital Fund program. Our audit objective was to determine whether the Authority had proper support for its capital fund draws. We concluded that the Authority drew down grant funds for ineligible items and without adequate support. Specifically, it made unsupported draws…
February 28, 2011
Report
#2011-KC-1002