The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), audited the Nampa Housing Authority’s public housing program in response to a local OIG, Office of Investigation, referral.  Our objective was to determine whether the Authority followed U.S. Department of Housing and Urban Development (HUD) public housing requirements pertaining to (1) calculating contract rents, (2) maintaining its waiting lists…

We audited the effectiveness of selected business process application-level general controls and data management controls over the Government National Mortgage Association (Ginnie Mae) Financial Accounting System (GFAS) and its subledger database (SLDB) component as part of the internal control assessments required for the fiscal year 2019 financial statements audit under the Chief Financial Officer’s Act of 1990. We also assessed selected…

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of portability in the Housing Choice Voucher Program based on a congressional inquiry from Senator Grassley’s office.  Our audit objective was to determine whether HUD had adequate oversight of portability in the Housing Choice Voucher Program; specifically, to determine whether (1) HUD had adequate policies and procedures to identify and evaluate the impacts…

We audited Mid America Mortgage’s, dba 1st Tribal Lending’s, Section 184 Indian Home Loan Guarantee program based on a previous U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, audit and corrective action verification of the Section 184 program, which determined that HUD lacked proper oversight of the program and lenders did not always underwrite loans in accordance with HUD’s requirements.  The lender…

We audited Vineville Christian Towers’ (project) Rental Assistance Demonstration Program (RAD) conversion in accordance with our annual audit plan.  Our audit objective was to determine whether the project’s RAD conversion to the Section 8 Project-Based Voucher Program was completed in accordance with the U.S. Department of Housing and Urban Development’s (HUD) requirements; specifically, whether the Macon-Bibb County Housing Authority…

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of lead in the water of Housing Choice Voucher Program and public housing program (assisted) units based on our goal of strengthening the soundness of public and Indian housing.  The audit was part of the activities in our fiscal year 2019 audit plan.  Our objective was to determine whether HUD’s Office of Public and Indian Housing had sufficient policies…

We audited the U.S. Department of Housing and Urban Development’s (HUD) controls over employee benefits expensed at public housing agencies (PHA) due to a previous external review of the Waterbury, CT, Housing Authority, which determined that employee benefits expensed were unsustainable.  Our audit objective was to determine whether HUD ensured that employee benefits expensed at PHAs were reasonable. Analysis of PHA data showed that…

We audited the Los Angeles County Development Authority’s Family Self-Sufficiency Program due to a hotline complaint (HC-2019-4215) alleging that the Authority did not use its program funds in compliance with U.S. Department of Housing and Urban Development (HUD) requirements.  Our audit objectives were to determine whether the Authority met its program goals and objectives to assist eligible families in becoming self-sufficient and…

We audited the Philadelphia, PA, Housing Authority’s use of public housing program operating funds because we received a complaint alleging that the Authority misused U.S. Department of Housing and Urban Development (HUD) funds.  Our objective was to determine whether allegations from the complaint had merit.  We focused the audit on whether the Authority properly procured (1) relocation services, (2) job training services, (3) a…

We audited the Springfield Housing Authority’s Public Housing Operating Fund and Capital Fund programs because the Authority ranked fifth highest on our risk assessment of Massachusetts public housing agencies and is the third largest in the State. In addition, we had not audited the Authority in more than 10 years. The objective of the audit was to determine whether the Authority complied with procurement and contract administration…

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of public housing agencies’ compliance with the Lead Safe Housing Rule.  The audit is part of the activities in our fiscal year 2019 audit plan.  The audit objective was to determine whether HUD had adequate oversight of public housing agencies’ compliance with the Lead Safe Housing Rule.HUD did not have adequate oversight of public housing agencies’…

The Office of Inspector General is initiating an evaluation of the Office of Public and Indian Housing (PIH) and the Office of Multifamily Housing Program (Multifamily)’s policies for radon. We will determine the extent to which PIH and Multifamily’s radon policies protect residents from the hazardous health effects of exposure to indoor radon. I have included our evaluation design, which gives more information about our planned work.

We audited the Housing Authority of the City Long Beach’s Housing Choice Voucher Program based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Los Angeles Office of Public Housing due to concerns regarding its financial activity control weaknesses.  The objective of the audit was to determine whether the Authority administered its Housing Choice Voucher Program in accordance with Program requirements, with an…

We audited the Housing Choice Voucher Program at the New Hampshire Housing Finance Authority because it was rated high risk on our risk assessment and due to the size of the Authority’s program.  It averaged 3,508 vouchers and more than $2.4 million in housing assistance payments monthly.  In addition, we had not audited the Authority’s program in the last 10 years.  The audit objective was to determine whether the Authority…

We reviewed the U.S. Department of Housing and Urban Development’s (HUD) funding allotment for tenant protection assistance at the Vineville Christian Towers (project) related to a housing conversion action and its approval of the project’s Rental Assistance Demonstration Program (RAD) conversion.  The review was initiated as a result of internal issues identified during an external audit of the project’s RAD conversion. The objective was…

This report presents the results of our audit of Ginnie Mae’s fiscal year 2019 financial statements, including our report on Ginnie Mae’s internal control and test of compliance with selected provisions of laws, regulations, and contracts applicable to Ginnie Mae. In fiscal year 2019, we were unable to obtain sufficient, appropriate evidence to express an opinion on the fairness of Ginnie Mae’s financial statements.  Specifically, our work…

The Office of Public and Indian Housing (PIH) has not referred troubled public housing agencies (PHAs) to the Assistant Secretary for Public and Indian Housing to take them over as the law and regulations require.  Without this referral mechanism, a PHA could remain troubled for an indefinite period while conditions stagnate or deteriorate.  We identified 18 PHAs that remained troubled for more than 2 years without being referred PIH…

We audited the Wausau Community Development Authority’s Housing Choice Voucher Program based on our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction (States of Illinois, Indiana, Michigan, Minnesota, Ohio, and Wisconsin).  The audit was part of the activities in our fiscal year 2019 annual audit plan.  Our audit objective was to determine whether the Authority administered its program in…

We audited Vineville Christian Towers’ (project) Rental Assistance Demonstration Program (RAD) conversion in accordance with our annual audit plan.  Our audit objective was to determine whether the project’s RAD conversion to the Section 8 Project-Based Voucher Program was completed in accordance with the U.S. Department of Housing and Urban Development’s (HUD) requirements; specifically, whether Christian Church Homes of North California (…

We audited the Palm Beach County Housing Authority in West Palm Beach, FL, based on concerns raised by news articles stating that the Authority dismissed its former executive director because of financial misconduct and ethical violations.  The concerns included bonuses paid and payments for contracted services.  Our audit objective was to determine whether the Authority spent U.S. Department of Housing and Urban Development (HUD)…