In accordance with our regional plan to review public housing programs and because of weaknesses identified during a prior audit by the U.S. Department of Housing and Urban Development (HUD), Office of the Inspector General (OIG), we reviewed the public housing programs of the Kenner Housing Authority in Kenner, LA.  Our overall objective was to determine whether the Authority administered its public housing programs in accordance with…

We audited the Adams Metropolitan Housing Authority’s public housing program as part of the activities in our fiscal year 2014 annual audit plan.  We selected the Authority based on a request from the U.S. Department of Housing and Urban Development’s (HUD) management.  Our objective was to determine whether the Authority used public housing program funds in accordance with HUD’s and its own requirements. The Authority generally used…

We audited the U.S. Department of Housing and Urban Development’s (HUD) Greensboro, NC, Office of Public Housing as part of a nationwide audit of HUD’s oversight of environmental reviews.  We selected the Greensboro Office based on our risk assessment.  Our audit objectives were to determine whether the Greensboro Office of Public Housing ensured that it performed the required reviews and did not release funds until all requirements…

We audited the U.S. Department of Housing and Urban Development’s (HUD) methodology and monitoring regarding the Office of Public Housing’s asset management fees and central office cost centers due to our concerns over potential misspending by public housing authorities and the lack of restrictions in the use of such funds.  Our objective was to determine how HUD arrived at the asset management fee limits in its Public Housing Operating…

We audited the U.S. Department of Housing and Urban Development’s (HUD) Columbia, SC Office of Public Housing as part of a nationwide audit of HUD’s oversight of environmental reviews.  We selected the Columbia Office based on our risk assessment.  Our audit objectives were to determine whether the Columbia Office ensured that it performed the required reviews and did not release funds until all requirements were met and required…

We reviewed the U.S. Department of Housing and Urban Development, (HUD), Office of Public and Indian Housing’s Veterans Affairs Supportive Housing (VASH) program regarding HUD’s implementation and monitoring.  We initiated our review because there had been no prior Office of Inspector General reviews of the HUD-VASH program.  Our objective was to determine whether HUD’s implementation and monitoring of the program was adequate. …

Based upon a complaint, we reviewed two Intergovernmental Personnel Act (IPA) agreements as part of a joint assignment with our Office of Investigation and Office of Legal Counsel.  Our objective was to determine whether the U. S. Department of Housing and Urban Development (HUD) violated the Antideficiency Act (ADA)  when it obtained the services of two people through IPA agreements.  During the review, we identified potential…

We completed a review of the New York City Housing Authority’s administration of its Section 8 Housing Choice Voucher program.  We selected the Authority based on indicators from the U.S. Department of Housing and Urban Development’s (HUD) monitoring reports.  The objectives of the audit were to determine whether the Authority administered its Section 8 Housing Choice Voucher program in accordance with HUD regulations and made housing…

We audited the Hamtramck Housing Commission’s American Recovery and Reinvestment Act of 2009 Public Housing Capital Fund competitive grant.  We selected the Commission based upon our analysis of the risk factors relating to public 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…

Federal organizations have a fundamental responsibility to protect the privacy of individuals and their personally identifiable information (PII) that is collected, used, maintained, shared, and disposed of by agency programs and information systems. The management of U.S. Department of Housing and Urban Development (HUD) programs demands the availability and use of extensive amounts of financial, demographic, and personal information. HUD is…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited how the Yakama Nation Housing Authority used its nearly $4.9 million Native American Housing Block Grant provided under the American Recovery and Reinvestment Act of 2009.  Our objectives were to determine whether the Authority properly spent its Recovery Act funds, correctly obtained small purchases, and properly reported Recovery Act…

We conducted an audit of the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2013 compliance with the Improper Payments Information Act of 2002 as amended by the Improper Payments Elimination and Recovery Act of 2010 (IPERA).  IPERA was enacted to eliminate and recover improper payments by requiring agencies to identify and report on programs that are susceptible to significant improper payments.  IPERA also…

We reviewed the U.S. Department of Housing and Urban Development’s (HUD) violation report regarding the misuse of a government purchase card in accordance with the Office of Management and Budget’s (OMB) implementing guidance and the Government Charge Card Abuse Prevention Act of 2012.   HUD is responsible for the violation report and the conclusions expressed in the report.  Our objective was to evaluate the fairness of the…

The U.S. Department of Housing and Urban Development’s (HUD), Office of Inspector General reviewed HUD’s oversight of contracting for architectural and engineering contracts due to a referral involving a multi-State manufactured home inspection contract awarded by HUD in which the contractor received excessive payments.  Our audit objective was to determine whether HUD properly procured and made reasonable payments for its manufactured…

We conducted a review of Section 8 Housing Choice Voucher program payments made to Deandra Caison, a landlord, for a tenant residing in a property that Ms. Caison no longer owned.  Ms. Caison had sold the property to her brother but continued to receive housing assistance payments.  Between November 2007 and March 2010, Caison received $29,055 in housing assistance payments from the Orlando Housing Authority.  To resolve the…

We audited the U.S. Department of Housing and Urban Development’s (HUD) Boston Office of Public Housing as part of a nationwide audit of HUD’s oversight of environmental reviews.  We selected the Boston Office based on our risk assessment.  Our audit objectives were to determine whether the Boston Office’s oversight of public housing environmental reviews within its jurisdiction ensured that (1) the responsible entities performed the…

We audited the Hopewell Redevelopment and Housing Authority’s use of U.S. Department of Housing and Urban Development (HUD) Housing Choice Voucher and public housing program funds.  We audited the Authority because we received a complaint alleging that the Authority (1) improperly calculated tenant rents and utility allowances, (2) improperly managed the program waiting list, (3) used credit cards for personal transactions, (4) made…

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 our…

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 Federal…

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 and…