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.
We audited the City of Memphis’ Community Development Block Grant (CDBG) and HOME Investment Partnerships Program-funded Housing and Rehabilitation Program (HARP) as part of the activities in our 2013 fiscal year annual audit plan and based on a referral from the Office of Inspector General’s Office of Investigation. Our audit objective was to determine whether the City used its CDBG and HOME funds for eligible activities and…
December 29, 2013
Report
#2014-AT-1003
We audited the City of Norfolk’s Community Development Block Grant program based on our annual audit plan and a risk analysis, which indicated that the City had the most open activities in Virginia. Our objective was to determine whether the City justified its program activities by ensuring that they were properly supported by adequate documentation and met national objectives as required.
The City could not provide…
December 16, 2013
Report
#2014-PH-1001
We are required to annually audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD) in accordance with the Chief Financial Officers Act of 1990 as amended. This report supplements our report on the results of our audit of HUD’s principal financial statements for the fiscal years ending September 30, 2013 and 2012 (restated). Also provided are assessments of HUD’s internal controls and…
December 15, 2013
Report
#2014-FO-0003
In accordance with the Government Corporation Control Act as amended (31 U.S.C. 9105), the Office of Inspector General engaged the independent certified public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the fiscal years 2013 and 2012 financial statements of the Federal Housing Administration (FHA). The contract required that the audit be performed according to Generally Accepted Government Auditing Standards (GAGAS).…
December 12, 2013
Report
#2014-FO-0002
In accordance with the Government Corporation Control Act as amended (31 U.S.C. 9105), the Office of Inspector General engaged the independent certified public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the fiscal years 2013 and 2012 financial statements of the Government National Mortgage Association (Ginnie Mae). The contract required that the audit be performed according to Generally Accepted Government Auditing…
December 05, 2013
Report
#2014-FO-0001
We initiated a review of the Housing Authority of the City of Lumberton, NC, at the request of the U.S. Department of Housing and Urban Development’s (HUD) Greensboro, NC, Office of Public Housing. HUD staff described many areas of concern, including cash management, procurement, and inventory controls. Our objective was to determine whether the Authority operated its public housing program in accordance with HUD and other…
December 04, 2013
Report
#2014-AT-1002
We audited the Municipality of Arecibo’s HOME Investment Partnerships Program as part of our strategic plan based on the results of a recent audit of the Municipality’s Community Development Block Grant program. The objectives of the audit were to determine whether dwelling units acquired under the home-ownership program complied with the HUD’s housing standards and affordability requirements, whether the Municipality disbursed…
December 02, 2013
Report
#2014-AT-1001
The Federal Information Security Management Act of 2002 (FISMA) directs the Office of Inspector General (OIG) to conduct an annual evaluation of the U.S. Department of Housing and Urban Development (HUD) information security program. FISMA, Department of Homeland Security (DHS), Office of Management and Budget (OMB) and National Institute of Standards and Technology (NIST) establish information technology (IT) security guidance…
November 28, 2013
Report
#2013-iTED-0001
We audited the City of Flint’s HOME Investment Partnerships Program. We selected the City based upon our analysis of risk factors related to Program grantees in Region 5’s1 jurisdiction. Our objectives were to determine whether the City complied with Federal requirements and its own requirements in the administration of its Program. This is the third of three audit reports on the City’s Program.
The City did…
November 14, 2013
Report
#2014-CH-1001
In accordance with our regional plan to review public housing programs and because of weaknesses identified by the U.S. Department of Housing and Urban Development (HUD), we reviewed the public housing programs of the Colfax Housing Authority, Colfax, LA. Our objective was to determine whether the Authority administered its HUD public housing programs in accordance with regulations and guidance.
The Authority did not properly…
November 07, 2013
Memorandum
#2014-FW-1801
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General completed an audit of Windridge Apartments in Wichita, Kansas. We selected Windridge Apartments based on a referral from the Region 7 Office of Multifamily Housing due to high tenant receivables and excessive travel expenses. Our audit objectives were to determine whether Windridge Apartment Associates, L.P., (1) followed HUD rules and…
November 06, 2013
Report
#2014-KC-1001
We completed a review of HUD’s monitoring and administration of the Housing Choice Voucher Family Self-Sufficiency (HCV FSS) program. The review was included in OIG’s annual audit plan and contributes to OIGs objective of improving HUD’s execution of and accountability for grant funds. The objectives of the review were to determine whether HUD officials sufficiently monitored public housing agencies (PHA) to encourage the…
October 30, 2013
Memorandum
#2014-NY-0801
We audited Marina Village Apartments as a result of the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) internal audit of HUD’s servicing of multifamily HUD-held mortgages and a risk analysis. The objectives were to determine whether project funds were used in compliance with the regulatory agreement and HUD requirements and whether the project operated in compliance with its use…
October 24, 2013
Report
#2014-LA-1001
We audited the Michigan State Housing Development Authority’s multifamily project-based Section 8 program for new-regulation projects as part of the activities in our fiscal year 2013 annual audit plan. We selected the Authority based on a referral from U.S. Department of Housing and Urban Development (HUD) management. Our objective was to determine whether the Authority administered its program in accordance with HUD’s…
September 30, 2013
Report
#2013-CH-1011
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Jefferson County Housing Authority (Authority) based on concerns that there were irregularities in its disposition process. The objective of our audit was to determine whether the Authority followed HUD disposition procedures and used its sales proceeds properly.
The Authority did not follow required disposition procedures and did…
September 30, 2013
Report
#2013-DE-1005
We audited the Hamtramck Housing Commission’s American Recovery and Reinvestment Act of 2009 Public Housing Capital Fund Stimulus formula grant. We selected the Commission based upon our analysis of risk factors related to the public housing agencies in Region 5’s1 jurisdiction. Our objective was to determine whether the Commission administered its grant in accordance with Recovery Act, the U.S. Department of Housing…
September 30, 2013
Report
#2013-CH-1012
We audited the City of Toledo’s Community Development Block Grant funded under the American Recovery and Reinvestment Act of 2009 as part of the activities in our fiscal year 2013 annual audit plan. We selected the City’s Block Grant based upon recent media attention regarding the City’s programs, a request by the Honorable Marcy Kaptur, and a referral from the Office of Inspector General’s Office of Investigation. Our…
September 30, 2013
Report
#2013-CH-1010
We audited the City of West Palm Beach’s HOME Investment Partnerships Program. The City was selected for review because (1) our audit plan included audits of HOME grantees, (2) the U.S. Department of Housing and Urban Development’s (HUD) Miami Office of Community Planning and Development ranked the City as high risk in its 2012 risk assessment, and (3) the most recent HUD monitoring review in 2012 identified concerns with the…
September 30, 2013
Report
#2013-AT-1008
In response to a hotline complaint, we conducted an evaluation of the Government National Mortgage Association’s (Ginnie Mae) managed data center sole-source requisition. Specifically, the hotline complaint alleged that Ginnie Mae (1) intended to circumvent the normal competitive process and did not publicize the full details of the scope of the contract, (2) intended to issue a sole-source contract and then enlarge the scope post-…
September 30, 2013
Memorandum
#2013-IE-0805
We audited the Flint Housing Commission’s American Recovery and Reinvestment Act of 2009 Public Housing Capital Fund formula grant based upon our analysis of risk factors relating to the housing agencies in Region 5’s jurisdiction. Our objective was to determine whether the Commission administered its grant in accordance with Recovery Act, the U.S. Department of Housing and Urban Development’s (HUD), and its own…
September 27, 2013
Report
#2013-CH-1009