We audited the Kentucky Commission on Human Rights’ fair housing complaint intake process.  We initiated this audit based on an internal risk assessment of Fair Housing Assistance Program agencies’ challenges.  Our audit objectives were to (1) determine the extent to which the Commission processed fair housing inquiries within 30 days and (2) evaluate its reasons for closing fair housing inquiries.We were unable to determine…

We audited the Louisville-Jefferson County Metropolitan Government’s tenant-based rental assistance (TBRA) activity in its HOME Investment Partnerships and Continuum of Care (CoC) programs, based on a hotline complaint alleging inappropriate administration of TBRA.  In addition, we selected Louisville Metro for review in accordance with the Office of Inspector General’s annual audit plan.  Our audit objective was to determine…

The U.S. Department of Housing and Urban Development, Office of Inspector General, audited the lender, Berkeley Point Capital, and the underwriting for the Second and Delaware project loan.  We initiated the review of the loan underwriting based on a previous review of the Second and Delaware project, which focused on the construction and development of the project.  The almost $46 million project is Federal Housing…

We audited the Crisfield Housing Authority’s use of public housing program operating and capital funds because we received a hotline complaint alleging misuse of public housing assets and we had never audited the Authority.  The audit objective was to determine whether the Authority administered its public housing program in accordance with applicable U.S. Department of Housing and Urban Development (HUD) requirements and its…

We audited the Lexington-Fayette Urban County Housing Authority’s Rental Assistance Demonstration Program (RAD) conversion to the Section 8 Project-Based Voucher program and compliance with requirements after the conversion.  We selected the Authority for review in accordance with our annual audit plan.  Our audit objective was to determine whether the Authority complied with the U.S. Department of Housing and Urban…

We audited the Lexington-Fayette Urban County Housing Authority’s Section 8 Housing Choice Voucher program based on our risk assessment of all Kentucky public housing agencies and as part of the activities in our annual audit plan.  Our audit objective was to determine whether the Authority administered its program units in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and its own requirements. The…

We audited the Crisfield Housing Authority’s Housing Choice Voucher program because we received a hotline complaint alleging that it misused public housing assets and we had never audited the Authority.  Our audit objective was to determine whether the Authority (1) ensured that families met eligibility requirements, (2) properly admitted families from the waiting list, (3) correctly calculated housing assistance payments and…

We audited the Commonwealth of Kentucky’s (Commonwealth) administration of the U.S. Department of Housing and Urban Development’s (HUD) Neighborhood Stabilization Program (NSP) based on a referral from the Louisville, KY, Office of Community Planning and Development and in accordance with our annual audit plan.  Our objective was to determine whether the Commonwealth administered its NSP1 and NSP3 grants in accordance with HUD’s…

We audited the Louisville Metro Housing Authority’s Section 8 Housing Choice Voucher program based on our risk assessment of all Kentucky public housing agencies and as part of the activities in our annual audit plan.  Our audit objective was to determine whether the Authority administered its program units in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and its own requirements.  The…

We audited the Louisville-Jefferson County Metropolitan Government’s Housing Opportunities for Persons With AIDS (HOPWA) program.  We selected Louisville Metro for review based on a management referral from the U.S. Department of Housing and Urban Development’s (HUD) Louisville, KY, Office of Community Planning and Development and in accordance with our annual audit plan.  Our audit objective was to determine whether…

We audited the Kentucky Housing Corporation’s administration of the U.S. Department of Housing and Urban Development’s (HUD) Loss Mitigation program for loans insured by the Federal Housing Administration (FHA).  We selected the Corporation based on our analysis of risk factors of single-family loan servicers in Region 4’s jurisdiction.  Our audit objective was to determine whether the Corporation accurately reported the…

We audited the Housing Opportunities Commission of Montgomery County’s Housing Choice Voucher program because (1) it had a large program receiving more than $82 million in fiscal year 2015, (2) it had the second largest number of housing choice vouchers of non-Moving to Work housing agencies within the jurisdiction of the Philadelphia region, and (3) we had not audited its program.  Our audit objective was to determine whether…

We audited the Housing Authority of the City of Annapolis’ procurement activities due to a hotline complaint.  The complaint alleged that the Authority failed to follow procurement requirements.  This is the second of two audit reports on the Authority.  Our audit objective was to determine whether the Authority procured services and products using operating and capital funds in accordance with applicable requirements.…

We audited the Housing Authority of the City of Annapolis’ Resident Opportunities and Self-Sufficiency (ROSS) program due to a hotline complaint.  The complaint alleged that the Authority used ROSS grant funds to pay a resident who did not work on a grant.  This is the first of two audit reports on the Authority.  Our objective was to determine whether the Authority administered its ROSS program in accordance with…

We audited the State of Maryland’s Community Development Block Grant Disaster Recovery-funded Housing Recovery program.  We conducted the audit because the program was the largest funded program in the State’s first action plan.  Our objectives were to determine whether the State (1) assisted eligible applicants, (2) avoided duplicating assistance, (3) incurred eligible expenses that were properly supported, (4) procured…

We audited the State of Maryland’s Department of Housing and Community Development’s administration of its Emergency Mortgage Assistance program.  We audited the State’s program because the U.S. Department of Housing and Urban Development (HUD) awarded the State $61.6 million in Emergency Homeowner’s Loan program funds to administer its Emergency Mortgage Assistance program.  Our objective was to determine whether the State…

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…

We reviewed 32 Federal Housing Administration (FHA) loans that New Day Financial, LLC, underwrote as a U.S. Department of Housing and Urban Development (HUD) FHA direct endorsement lender. We conducted the review as a result of a risk model assessment that identified mortgage lenders that were at high risk to cause losses to the FHA insurance fund. New Day was one of the lenders identified that made insurance claims within the first 2…

We audited the City of Baltimore, MD's Homelessness Prevention and Rapid Re-Housing Program grant because (1) its $9.5 million grant was the largest grant in the State of Maryland, (2) it had disbursed $6.6 million of its grant funds as of December 2011, and (3) we have a mandate to audit American Recovery and Reinvestment Act of 2009 activities. The audit objective was to determine whether the City properly obligated and…

We audited Prince George’s County, MD’s administration of its HOME Investment Partnerships Program as part of our annual audit plan. Our objective was to determine whether the County properly administered its Program by ensuring that its community housing development organizations were eligible and complied with Program requirements, providing rental, home ownership, and rehabilitation assistance in accordance with requirements and…