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, economy, efficiency, and stability, and whether the Authority followed Department of Housing and Urban Development (HUD) procurement regulations whe

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.

What We Audited and Why We audited the Kankakee County Housing Authority's (Authority) Low-Rent Housing program. The audit was conducted in response to a citizen's complaint to our office and was part of our comprehensive audit of the Authority. The objective of our audit was to determine whether the Authority administered its Low-Rent Housing program in an efficient and effective manner.

What We Audited and Why We completed an audit of the Corporación para el Fomento Económico de la Ciudad Capital (Corporation) independent capital fund. The review was initiated in response to a request from the Department of Housing and Urban Development's (HUD) San Juan Office of Community Planning and Development, which was not satisfied with the Corporation's overall performance in administering its independent capital fund.

What We Audited and Why We audited the Commonwealth of Virginia's (Commonwealth) HOME Investment Partnerships program (HOME as part of our fiscal year 2006 annual audit plan. Our audit objective was to determine whether the Commonwealth's Department of Housing and Community Development was properly administering its HOME program. What We Found The Commonwealth did not ensure that HOME funds were disbursed and used in accordance with federal regulations.

What We Audited and Why We audited the Orange City Housing Authority's (Authority) Housing Choice Voucher program because a regional risk assessment ranked the Authority fifth on our list of potential public housing authority audits in New Jersey.

What We Audited and Why In response to a hotline complaint that the Housing Authority of the City of Passaic (Authority) was being mismanaged, we audited the Authority's Section 8 and Public Housing Capital Fund programs. We also audited controls over disbursements and costs allocated to different programs. The objective of the audit was to determine whether the allegations of hotline complaint were valid. We also determined if Section 8 units complied with housing quality standards. What We Found Some complaint allegations were valid, and others could not be substantiated.

What We Audited and Why We audited the Saginaw Housing Commission's (Commission) Public Housing Operating Fund program (program). We initiated the audit based on a request from the Detroit Office of Public Housing for the U.S. Department of Housing and Urban Development (HUD). We audit was also part of the activities in our fiscal year 2006 annual audit plan.