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.
March 22, 2005
Report
#2005-NY-1003
We audited American Property Financial (American), a nonsupervised loan correspondent approved to originate Federal Housing Administration mortgage loans under the U.S. Department of Housing and Urban Development's (HUD) Single Family Direct Endorsement Program. American originated 83 Federal Housing Administration loans between February 1, 2002, and January 31, 2004. As of February 23, 2004, 14 of the 83 loans were in default status…
January 27, 2005
Report
#2005-FW-1004
What We Audited and Why
We completed an audit of the Royal Oak Township Housing Commission's Public Housing Program. We selected the Housing Commission for audit based on two citizen complaints. The complainants alleged that the Housing Commission's Public Housing units were in poor physical condition, tenants were housed contrary to HUD's requirements, and Public Housing funds wer misspent. The objectives of the audit were to…
November 29, 2004
Report
#2005-CH-1003
What We Audited and Why
We audited the Durham Housing Authority's (Authority) financial operations and procurement procedures, because a prior Office of the Inspector General (OIG) audit identified potential deficiencies in these areas.
Our audit objectives were to determine if the Authority's misuse of funds, identified in our prior report, jeopardized its ability to operate its projects in a manner that promotes serviceability,…
November 19, 2004
Report
#2005-AT-1004
September 15, 2004
Report
#2004-NY-1004
What We Audited and Why
We completed an audit of the operations of the Petersburg Redevelopment and Housing Authority (Authority) in response to a citizen's complaint. The complainant alleged procurement irregularities, accounting problems, and overall mismanagement at the Authority.
Our audit objective was to determine if the Authority properly awarded contracts to its consultants and attorneys and whether it could support that it…
September 08, 2004
Report
#2004-PH-1011
Our review identified several conditions regarding the use of HUD funds that were in violation of the ACC. As of September 30, 2003, PRPHA accounting records reflected net account receivables owed to its Low-Income Public Housing Program exceeding $5.97 million. Review of these receivables disclosed that the PRPHA:
Improperly used HUD funds totaling about $1.1 million for activities not related to the administration of its public…
April 22, 2004
Report
#2004-AT-1006
March 24, 2004
Report
#2004-NY-1002
March 24, 2004
Report
#2004-NY-1001
We completed an audit of the Kankakee Count Housing Authority's Section 8 Housing Program. The audit was conducted based upon a citizen's complaint to our Office. The objectives of our audit were to determine where the Authority: (1) administered its Section 8 Program in an efficient and effective manner; and (2) provided decent, safe, and sanitary housing for its Section 8 tenants. This audit is part of our on-going comprehensive…
November 26, 2003
Report
#2004-CH-1001
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
September 30, 2003
Report
#2003-NY-1006
September 30, 2003
Report
#2003-NY-1005
We completed an audit of the Fayette County Housing Authority's Section 8 Housing Program.
The objective of our audit was to determine whether the Housing Authority operated its Section 8 Program in an efficient and effective manner and provided decent, safe and sanitary housing to its Section 8 tenants in compliance with HUD's requirements. We performed the audit in response to a request from HUD's Public Housing Program Center…
July 25, 2003
Report
#2003-CH-1019
We completed an audit of the Coshocton Metropolitan Housing Authority's Public Housing Program. The review of the Housing Authority's Public Housing Program was conducted as part of a comprehensive review of the Authority. The comprehensive review was performed based upon a request from HUD's Columbus Field Office Coordinator of Public Housing Program Center. The objectives of the audit were to: (1) determine whether the Housing…
March 28, 2003
Report
#2003-CH-1014
We completed an audit of the Coshocton Metropolitan Housing Authority's Comprehensive Improvement Assistance Program for Fiscal Years 1997, 1998, and 1999. The audit of the Housing Authority's Program was conducted as part of a comprehensive review of the Authority. The comprehensive review was performed based upon a request from HUD's Columbus Field Office Coordinator of Public Housing Program Center.
The objectives of the audit were…
March 24, 2003
Report
#2003-CH-1011
March 24, 2003
Report
#2003-NY-1003
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
May 22, 2002
Memorandum
#2002-NY-1802
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