We audited the Texas General Land Office’s Community Development Block Grant Disaster Recovery (CDBG-DR) grant that it used to rehabilitate or reconstruct 125 homes affected by Hurricane Ike in 2008.  Texas General Land Office contracted with the Deep East Texas Council of Governments, in Jasper, TX, to operate its program.  We reviewed Texas General Land Office and its subrecipient as part of our annual audit plan to review CDBG-DR…

We performed the 23rd review of the Lower Manhattan Development Corporation’s (LMDC) administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery funds awarded to the State of New York in the aftermath of the September 11, 2001, terrorist attacks on the World Trade Center (WTC) in New York City.  This review was performed in response to a congressional mandate that we continuously audit 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…

We reviewed the Northlake Homeless Coalition’s Continuum of Care Program (CoC) based on a hotline complaint alleging impropriety in Northlake’s selection of grant award recipients and as part of our annual audit plan.  The objective of our review was to determine whether Northlake administered its CoC in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and its own program requirements.The hotline complaint did…

Topic briefs are a tool we use to keep officials within the U.S. Department of Housing and Urban Development (HUD) informed of challenges so that its leadership can be better prepared to address them.  This topic brief describes our observations of the time it takes the Office of Community Planning and Development (CPD) to complete risk-based scoring.  HUD implemented its risk analysis process to help CPD field offices identify and…

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 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 based on observations related to the appraised fair market values made during a previous audit (2015-NY-1010) of the State’s program.  Our objectives were to determine whether the State ensured that (1) the appraised fair market values used to determine award amounts…

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 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…

We conducted an attestation review of the U.S. Department of Housing and Urban Development (HUD), Office of Special Needs Assistance Continuum of Care, regarding drug control accounting and associated management assertions for fiscal year 2018.  As required by Federal statute 21 U.S.C. 1704(d), we reviewed HUD’s Report on Drug Control Accounting, including its written assertions.  Our responsibility is to express a conclusion on the…

We audited the City of San Bernardino, CA’s HOME Investment Partnerships program.  We audited the City based on the Region 9 Office of Inspector General’s 2016 risk analysis of Los Angeles area community planning and development grantees.  In addition, although the County of San Bernardino had been administering the City’s recent HOME grants, the City still had several of its own HOME activities underway and others that had closed…

The Federal Government may choose to outsource for products or services using contracts and contractors.  HUD-owned and contractor-supported products and services are core to achieving HUD’s mission.  In FY 2017, HUD awarded 2,338 contracts, modifications, and task orders valued at $3.9 billion.  Specifically, HUD awarded 1,598 contracts totaling $3.1 billion in ultimate contract value for FY 2017.  While 19 HUD offices…