Establish a recurring training and discussion forum among the PL 113-2 grantees and CPD that enables grantees to share ideas and receive guidance and information about CPD’s expectations regarding the internal audit requirement.
2016-OE-0011S | May 03, 2017
HUD’s Internal Audit Requirement for Disaster Relief Appropriations Act of 2013 Grantees
Community Planning and Development
2016-OE-0011S-02
Closed on March 14, 2018
2017-AT-0001 | April 27, 2017
HUD’s Oversight of Section 108 Loans Was Not Adequate To Ensure Compliance With Program Requirements
Community Planning and Development
2017-AT-0001-001-A
Closed on March 30, 2018$15,814,000Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Reevaluate the feasibility of the two Section 108 activities that failed to meet a national objective and determine the eligibility of the $15,814,000 already invested. Any amount determined ineligible must be reimbursed to the program from non-Federal funds.
2017-AT-0001-001-B
Closed on October 18, 2018$8,694,000Funds Put to Better UseRecommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.
Require the borrowers to submit a plan for how they will proceed and use the $8,694,000 million in unused commitments to provide the intended benefits and meet program objectives.
2017-AT-0001-001-C
Closed on August 25, 2017$75,000Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Require the borrower to provide all supporting documentation and evaluate the allowability and eligibility of $75,000 used for the unauthorized activity. Any amount determined ineligible must be reimbursed to the program from non-Federal funds.
2017-AT-0001-001-D
Closed on October 12, 2018Develop procedures directing field offices to include the review of Section 108-funded activities when performing the annual reviews of Block Grant recipients.
2017-AT-0001-001-E
Closed on October 12, 2018Develop procedures to ensure that the information necessary to monitor program performance and compliance with program requirements is promptly provided to the field offices.
2017-AT-0001-001-F
Closed on October 12, 2018Implement procedures to ensure that borrowers comply with all loan contract provisions and that required documents are submitted, including bank agreements, monthly statements, and security documents. If a borrower does not provide evidence that it has complied with all program requirements, HUD must initiate appropriate remedial actions under paragraph 12 of the contract.
2017-AT-0001-001-G
Closed on September 07, 2018Develop and implement a tracking system for monitoring reviews of Section 108 loans.
2017-FW-1006 | April 26, 2017
The Housing Authority of the City of Jasper, TX, Did Not Operate Its Public Housing Programs in Compliance With HUD’s Requirements
General Counsel
2017-FW-1006-001-K
Closed on August 27, 2019We recommend that the Director, Departmental Enforcement Center take appropriate administrative sanctions, including suspension, limited denial of participation, or debarment against the executive director.
2017-FW-1006-001-L
Closed on August 21, 2017We recommend that the Director, Departmental Enforcement Center seek civil money penalties, as appropriate, against the executive director.
2017-FW-1006-001-M
Closed on July 02, 2020$10,000Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
We recommend that the Associate General Counsel for Program Enforcement determine legal sufficiency and, if legally sufficient, pursue remedies under the Program Fraud Civil Remedies Act against the executive director.
Public and Indian Housing
2017-FW-1006-001-A
Closed on January 24, 2022$27,818Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Repay from nonfederal funds $27,818 to its Capital Funds program from non-Federal funds for the ineligible purchase of the truck and expenditure of 2013 funds before they were available.
2017-FW-1006-001-B
Closed on August 29, 2018$7,446Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Repay from nonfederal funds its HUD programs $7,446 for the executive director’s personal use of the Authority’s equipment, and amend the executive director’s prior Internal Revenue Forms W-2 to include the annual personal use of $5,888 as income.
2017-FW-1006-001-C
Closed on July 20, 2020$4,739Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Repay from nonfederal funds its HUD programs $4,739 paid to its fee accountant, which had a conflict of interest with the executive director.
2017-FW-1006-001-D
Closed on August 29, 2018$1,273Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Repay from nonfederal funds its HUD programs $1,273 lost on the conflict of interest sale of the Authority’s vehicle to the executive director’s daughter.
2017-FW-1006-001-E
Closed on August 29, 2018$1,034Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Repay from nonfederal funds its HUD programs $1,034 for ineligible charges on the Authority’s credit cards.
2017-FW-1006-001-F
Closed on August 29, 2018$652Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Support or repay from nonfederal funds its HUD programs $652 for unsupported charges on the Authority’s credit card.
2017-FW-1006-001-G
Closed on August 29, 2018$4,000Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Repay from nonfederal funds its HUD programs $4,000 paid for an ineligible 2011 training conference.
2017-FW-1006-001-H
Closed on September 04, 2018$44,994Questioned CostsRecommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Provide support for the reasonableness of the unit repairs costs totaling $44,994 and repay from nonfederal funds any unsupported or unreasonable amount.
2017-FW-1006-001-I
Closed on June 20, 2018Provide training for the Authority’s commissioners on their responsibilities and duties.