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 City of Erie, PA’s Community Development Block Grant program because we received a complaint regarding its code enforcement program and we had not audited the City’s program since 1997.  The complaint alleged that the City targeted low- to middle-income residents in certain neighborhoods requiring expensive repairs to their homes and properties, which could result in legal actions and liens if the homeowners did not make…

We audited the Municipality of San Juan’s Emergency Solutions Grant (ESG) program.  We selected the Municipality for review as part of our strategic plan based on the large amount of ESG funds approved and because the U.S. Department of Housing and Urban Development (HUD) classified the Municipality as a high-risk grantee in its 2016 risk assessment.  Our main objective was to determine whether the Municipality administered its ESG…

We audited the Office of the Commissioner for Municipal Affairs’ (OCMA) Puerto Rico State Community Development Block Grant program.  We selected OCMA for review based on concerns regarding the slow progress of the Municipality of San Sebastian’s fine arts center.  The objective of this audit was to determine whether OCMA effectively used State Block Grant funds on a fine arts center that met a national objective of the program and…

We audited the City of Pittsburgh, PA’s administration of its Community Development Block Grant program.  We conducted the audit because the City’s program had the second largest number of completed activities without accomplishment information reported nationwide.  Our audit objective was to determine whether the City administered its Block Grant program in accordance with applicable U.S. Department of Housing and Urban Development (…

We audited the Municipality of Bayamon’s Emergency Shelter Grants and Emergency Solutions Grants programs.  We selected this auditee based on congressional and hotline complaints alleging that the Municipality improperly used Emergency funds to transport people from Puerto Rico to mainland U.S. cities to receive rehabilitation treatment.  Our main audit objectives were to determine whether allegations included in the complaints had…

We audited the Municipality of Toa Alta’s Section 108 Loan Guarantee program.  This audit was the result of a referral from the San Juan Office of Community Planning and Development.  The objectives of the audit were to determine whether program funds were effectively used to meet a Community Development Block Grant (CDBG) program national objective and provide the intended benefits and whether the Municipality complied with loan…

We audited the County of Beaver, Beaver Falls, PA’s administration of the U.S. Department of Housing and Urban Development’s (HUD) HOME Investment Partnerships Program funds.  We audited the County because we received a complaint alleging misuse of Federal funds resulting from a potential conflict of interest involving a County employee.  Our audit objective was to determine whether the County administered its HOME program in…

We audited the Office of the Commissioner for Municipal Affairs’ Section 108 Loan Guarantee program as part of our strategic plan and based on the deficiencies noted during our recent review of Municipal Affairs’ Section 108 Loan Guarantee program, concerning the slow progress of the Vieques Sports Complex project (Audit memorandum number 2014-AT-1801, issued March 20, 2014).  The objectives of the audit were to determine whether Section…

We reviewed HUD’s San Juan, PR, Office of Community Planning and Development’s monitoring of the Vieques, PR, Sports City Complex project.  The review was performed based on indicators identified in the audit of the Vieques Sports City Complex, Office of the Commissioner for Municipal Affairs’ (OCMA) Puerto Rico State Community Development Block Grant (CDBG) Section 108 Loan Guarantee program.  More than 11 years had elapsed since HUD…

We audited the Municipality of Carolina’s HOME Investment Partnerships Program as part of our strategic plan, based on the amount of HOME funds approved.  The objectives of the audit were to determine whether HOME-funded activities met program objectives, home buyers complied with HOME’s primary residency requirement for the duration of the period of affordability, and the Municipality maintained a financial management system in compliance…

We audited the County of Northumberland, PA’s Homelessness Prevention and Rapid Re-Housing Program grant because the chairman of the Northumberland County board of commissioners requested that we audit the program.  Our objective was to determine whether the County administered its program grant in accordance with American Recovery and Reinvestment Act requirements. The County did not administer its program according to Recovery Act…

We audited the Office of the Commissioner for Municipal Affairs’ (OCMA) Puerto Rico State Community Development Block Grant (CDBG) Section 108 Loan Guarantee program as part of our strategic plan, based on concerns regarding the slow progress of the Vieques sports complex project.  The objective of this audit was to determine whether OCMA used Section 108 loan proceeds on a project that met a national objective of the CDBG program and…

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 HOME funds…

We audited Luzerne County, PA’s $6 million loan of Community Development Block Grant funds to CityVest that was expected to be used to revitalize the historic Hotel Sterling and surrounding properties. We did the audit because HUD Office of Inspector General audit report 2012-PH-0001 identified this long standing open Block Grant activity and because we received a citizen complaint alleging possible misappropriation of these funds. Our…

We audited the City of Philadelphia, PA’s administration of its Neighborhood Stabilization Program 2 grant that it received under the American Recovery and Reinvestment Act of 2009 as part of our fiscal year 2012 audit plan. Our objective was to determine whether the grantee administered the grant in accordance with Recovery Act and U.S. Department of Housing and Urban Development (HUD) requirements. We found that the grantee generally…

We audited Luzerne County, PA's administration of its Community Development Block Grant funds that it received under the American Recovery and Reinvestment Act of 2009. We selected the County for an audit because we received a complaint alleging that the County may have misappropriated Block Grant funds and because of our mandate to audit Recovery Act activities. Our audit objective was to determine whether the County obligated, expended…

We audited the Municipality of San Juan Homelessness Prevention and Rapid Re-Housing Program. The audit was in accordance with our audit plan to review funds provided under the American Recovery and Reinvestment Act of 2009. We selected the Municipality based on the large amount of Program funds approved. Our objective was to determine whether the Municipality ensured that its Program complied with Recovery Act and U. S. Department of Housing…

We audited the Office of the Commissioner for Municipal Affairs’ (OCAM) State Community Development Block Grant (Block Grant) funds that it received under the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected OCAM for review as part of our strategic plan, based on the amount of Block Grant Recovery Act funds allocated. The objectives of this audit were to determine whether OCAM (1) disbursed Block Grant Recovery Act…

We audited the City of Reading, PA’s Neighborhood Stabilization Program 2 as part of our annual audit plan to review activities funded by the American Recovery and Reinvestment Act of 2009 (Recovery Act) because the City received $5 million in Program funds under the Recovery Act. Our audit objective was to determine whether the City (1) met Program expenditure deadlines, (2) made Program expenditures that were eligible and adequately supported…