We audited Community Action North Bay’s Continuum of Care Program based on hotline complaints (HC-2016-2275 and HT-2019-1142) and concerns expressed by the San Francisco Office of Community Planning and Development that included matching noncompliance issues.  The complaints alleged improper accounting, timekeeping irregularities, unreported program income, and conflicts of interest.  Our objective was to determine whether the…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s compliance with the purchase card program requirements for fiscal years 2017 and 2018 based on our risk assessment. Our audit objective was to determine whether HUD maintained accurate records of cardholders and transactions; HUD employees took purchase card training when required; and HUD purchase cards were used for illegal, improper, or…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s compliance with the travel card program requirements for fiscal year 2018 based on our risk assessment.Our audit objective was to determine whether HUD travel cards were used for potentially illegal, improper, or erroneous purchases and whether travel cards were used when required. We found that out of a sample of transactions that we…

We audited Del Norte Neighborhood Development Corporation based on information we received indicating that Del Norte may have violated the U.S. Department of Housing and Urban Development’s (HUD) HOME Investment Partnerships program rules during the demolition of one of its low- to moderate-income rental developments. Our objective was to determine whether Del Norte properly transferred, stopped, modified, or extended the availability of…

In accordance with the statutory requirements of the Digital Accountability and Transparency Act of 2014 (DATA Act) and standards established by the Office of Management and Budget (OMB) and the U.S. Department of the Treasury, we audited the U.S. Department of Housing and Urban Development (HUD), Office of the Chief Financial Officer’s (OCFO) compliance with the DATA Act for the first quarter of fiscal year 2019.  The audit was part of the…

We audited the Municipality of Yauco’s Community Development Block Grant (CDBG) program as part of our strategic plan.  We selected this auditee because the U.S. Department of Housing and Urban Development (HUD) classified the Municipality as a high-risk grantee in its 2017 risk assessment review.  Our objective was to determine whether the Municipality complied with HUD regulations, procedures, and instructions related to the…

We audited the Commonwealth of Massachusetts’ (State) Small Cities Community Development Block Grant (CDBG) program because the State was the largest recipient of CDBG funds in New England.  HUD awarded the State more than $88 million in CDBG funding for program years 2015, 2016, and 2017.  In addition, we had not audited any of the State’s community planning and development programs in the last 10 years.  Our audit objective was…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD to ensure that public housing agencies (PHA) have access to information in the Federal Do Not Pay system. We performed this audit because the Housing Opportunity Through Modernization Act of 2016 requires HUD to ensure that PHAs have access to information contained in the Bureau of Fiscal Services’ Do Not Pay system established by the Improper…

We audited the city of Dallas’ management of its community housing development organizations (CHDO).  We performed this audit because of our previous audit work on the City’s Home Investment Partnerships program.  During that audit, we concluded that the City did not follow HOME regulations and its own policies and procedures in its reconstruction program or the administration of its match contributions, resulting in more than $4.2…

We audited the North Carolina Department of Commerce’s Neighborhood Stabilization Program (NSP) grants as part of our annual audit plan because the Department received more than $57 million in NSP1 and NSP3 funding.  Our audit objective was to determine whether the Department administered its NSP1 and NSP3 grants in accordance with the U.S. Department of Housing and Urban Development’s (HUD) requirements. The Department did not administer…

We initiated our audit in accordance with our strategic goal to provide the U.S. Department of Housing and Urban Development (HUD) with services and products to address vulnerabilities, to provide opportunities for improvements, and to recognize positive outcomes.  The audit objective was to determine whether the HUD Office of Community Planning and Development (CPD) monitored and ensured that its Disaster Relief Appropriations Act, 2013,…

We audited the City of Bridgeport CT’s HOME Investment Partnerships program based on an Office of Inspector General risk assessment, which ranked the City as the second highest risk HOME grantee in New England.  The objective of the audit was to determine whether the City properly committed and disbursed HOME funds in accordance with Federal and U.S. Department of Housing and Urban Development (HUD) rules and regulations. City officials…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, has completed its annual risk assessment of HUD’s purchase cards as required by the Government Charge Card Abuse Prevention Act of 2012 (Public Law 112-194) and Office of Management and Budget Memorandum M-13-21.  Our objective was to identify and analyze risks of illegal, improper, or erroneous purchases and payments in HUD’s fiscal years 2017 and…

We audited the Housing Authority of the County of Stanislaus’ Shelter Plus Care program based on a hotline complaint and concerns expressed by the San Francisco Office of Community Planning and Development regarding the Authority’s lack of documentation to support participant eligibility.  Our objective was to determine whether the Authority documented participant eligibility related to homelessness and disability in accordance with Shelter…

We audited the Housing Authority of the County of San Bernardino’s Continuum of Care grant funds received from the U.S. Department of Housing and Urban Development (HUD).  We audited the Authority because it is among the top 15 percent of competitive grantees in HUD’s Office of Community Planning and Development’s risk analysis.  Our audit objective was to determine whether the Authority administered its Continuum of Care grants in…

We audited the State of New York’s Community Development Block Grant Disaster Recovery-funded New York Rising Buyout and Acquisition program.  We initiated this audit due to concerns related to whether properties purchased were substantially damaged.  The objective of this audit was to determine whether the State ensured that properties purchased under the acquisition component of the program met applicable U.S. Department of Housing…

We audited information system controls over the U.S. Department of Housing and Urban Development’s (HUD) computing environment.  This review was conducted as part of our audit of HUD’s financial statements for fiscal year 2018 under the Chief Financial Officers Act of 1990.  Our objective was to assess general controls over HUD’s computing environment for compliance with HUD information technology policies and Federal information…

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 whether…