We audited the Housing Authority of the City of Durham’s Section 8 Housing Choice Voucher program’s housing quality standards based on our recent audit of the Authority’s program, during which potential issues with the Authority’s inspections were noted, and as part of our annual audit plan.  Our audit objective was to determine whether the Authority ensured that program units met the U.S. Department of Housing and Urban Development’s (HUD…

We audited the Richmond Housing Authority due to a complaint alleging that the Authority violated procurement requirements related to legal and accounting services and wrote off tenant debts improperly.  The objective of the audit was to determine whether the Authority procured goods and services and managed tenant rents for its public housing program in accordance with U.S. Department of Housing and Urban Development (HUD) requirements.…

We audited the Westmoreland County Housing Authority’s Housing Choice Voucher program because the U.S. Department of Housing and Urban Development (HUD) authorized it more than $8.7 million in program funding per year in fiscal years 2013 and 2014 and we had not audited its program.  This is the second of two audit reports on the Authority’s program.  Our objectives in this audit were to determine whether the Authority ensured that…

We audited the Orange County Housing Authority’s Housing Choice Voucher program’s housing quality standards primarily due to the Orange County district attorney’s investigation into allegations that Authority inspectors conducted personal business during the work day.  These allegations resulted in concerns that inspections may not have been thorough to ensure housing units met HUD standards.  Our objective was to determine whether…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General (OIG) performed a review of The Retreat at Church Ranch bank records based on our audit conducted of the project.  Our review disclosed that the owner allegedly made payments for personal expenses from the project’s bank account.  We requested that HUD pursue proceedings against the owner. On July 22, 2015, HUD notified the owner of his proposed…

The U.S. Department of Housing and Urban Development – Office of Inspector General audited HUD’s Federal Housing Administrations rules and requirements pertaining to nonprofits purchasing real estate-owned (REO) homes during the exclusive listing period.  We initiated this review based on information found during an audit of a nonprofit that purchased homes during the exclusive listing period in memorandum 2015-DE-1801.  Our objective…

We audited the Puerto Rico Department of Housing’s Section 8 Housing Choice Voucher program’s housing quality standards as part of the activities in our fiscal year 2014 audit plan.  We selected the Department because it had a large program receiving more than $54 million in 2014.  Our main audit objective was to determine whether the Department’s inspection process adequately ensured that its units complied with the U.S. Department…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, audited the Poplar Bluff Housing Authority because information obtained from HUD’s Public and Indian Housing Information Center indicated that the Authority appeared to have flat rents set at a rate below 80 percent of the fair market rent in that area.  Our objective was to determine whether the Authority complied with HUD’s flat rent requirements…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Homewood Terrace Mutual Homes’ Section 8 housing assistance payments program due to concerns over poor financial reporting and potentially inappropriate involvement by one of its board members.  Our objective was to determine whether Homewood Terrace conducted timely reexaminations, correctly calculated and requested assistance payments, and…

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of public housing agencies’ declarations of trust.  The audit was part of the activities in our fiscal year 2015 annual audit plan.  Our audit objective was to determine whether HUD had adequate oversight of public housing agencies’ compliance with its declaration of trust requirements. HUD did not always ensure that public housing agencies maintained…

We audited the Huntsville Housing Authority’s Section 8 Housing Choice Voucher program.  We initiated the audit under the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) annual audit plan.  We selected the Authority as part of a strategic plan with the Assistant United States Attorney in Northern Alabama to evaluate housing authorities in her jurisdiction.  Our audit objective was to…

We audited the Reno-Sparks Indian Colony based on a complaint alleging the misuse of U.S. Department of Housing and Urban Development (HUD) funds due to improper procurement activities.  The objective of the audit was to determine the validity of the complaint and whether the Colony used its Indian Housing Block Grant and Indian Community Development Block Grant funds in accordance with HUD requirements. The complaint allegations had merit…

We audited the Westmoreland County Housing Authority’s Housing Choice Voucher program.  We selected the Authority for audit because the U.S. Department of Housing and Urban Development (HUD) authorized it more than $8.7 million in program funding per year for fiscal years 2013 and 2014 and we had not audited its program.  Our audit objective was to determine whether the Authority managed its waiting list and selected families in…

We evaluated public housing authorities (PHA) that did not have flood insurance before Hurricane Sandy to determine why some buildings were not insured as required. Flood insurance is necessary to ensure that PHAs remain financially viable, continue to provide safe and habitable housing to low-income residents, and minimize costs to taxpayers for keeping public housing units operational. We identified three PHAs with some buildings in a flood…

We reviewed the general and application controls over the Federal Housing Administration’s (FHA) Single Family Insurance System (SFIS) and Single Family Insurance Claims subsystem (Claims) as part of the internal control assessments required for the fiscal year 2015 financial statement audit under the Chief Financial Officer’s Act of 1990.  Our objective was to evaluate the general and application controls over SFIS and Claims for…

We are conducting an audit survey of Saltillo Assisted Living (project) based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Departmental Enforcement Center and the activities included in our 2015 annual audit plan.  Our survey objective is to determine whether the owners and management agents of Saltillo Assisted Living complied with the executed regulatory agreement and HUD’s requirements.  Our…

We audited the Lansing Housing Commission’s Section 8 Housing Choice Voucher program based on our analysis of risk factors related to the public housing agencies in Region 5’s  jurisdiction and the activities included in our 2015 annual audit plan.  Our audit objectives were to determine whether the Commission (1) appropriately calculated housing assistance payments, (2) maintained eligibility documentation required to support the…

We audited the Virgin Islands Housing Authority’s Section 8 Housing Choice Voucher program’s housing quality standards as part of the activities in our fiscal year 2015 audit plan.  We selected the Authority because it had a large program receiving more than $14 million in 2014. Our audit objective was to determine whether the Authority’s inspection process adequately ensured that its units complied with housing quality standards. The…

We completed a review of Provident Bank’s servicing of Federal Housing Administration (FHA)-insured mortgages and its implementation of the U.S. Department of Housing and Urban Development’s (HUD) Loss Mitigation program. We selected Provident Bank based on an Office of Inspector General risk assessment of single-family lenders. The objective of the audit was to determine whether Provident Bank properly serviced FHA-insured mortgages and…

In accordance with the Office of Inspector General’s (OIG) goal to ensure the integrity and soundness of the U.S. Department of Housing and Urban Development’s (HUD) Public and Indian Housing programs and to follow up on weaknesses identified in another review, we reviewed the Housing Authority of the City of Pearsall, TX, to determine whether it followed Federal procurement and the State of Texas’ requirements when contracting for its interim…