The Douglas County Housing Authority of Omaha, Nebraska, Improperly Encumbered and Spent Its Public Housing Funds
HUD OIG reviewed the development activities of the Douglas County Housing Authority (Authority), Omaha, Nebraska, to determine whether the Authority encumbered or spent U.S. Department of Housing and Urban Development (HUD) assets for nonfederal development activities without HUD approval.
The Authority inappropriately encumbered nearly $1.67 million in federal assets when it entered into loan documents containing setoff provisions against the…
February 09, 2008
Report
#2008-KC-1001
The Housing Authority of the County of Los Angeles, Los Angeles, California, Did Not Adequately Administer Its Section 8 Voucher Program
We audited the Housing Authority of the County of Los Angeles’ (Authority) Section 8 Housing Choice Voucher program. Our objective was to determine whether the Authority determined tenant eligibility and performed annual reexaminations in accordance with HUD rules and regulations. Although we did not identify any tenants that were not eligible for the program, the Authority did not comply with HUD’s requirements or its own administrative plan…
February 06, 2008
Report
#2008-LA-1007
The Anaheim Housing Authority, Anaheim, California, Did Not Always Operate Its Section 8 Housing Choice Voucher Program Effectively
We audited the Anaheim Housing Authority’s (Authority) tenant eligibility and reexamination policies and procedures for its Section 8 Housing Choice Voucher program (program). The objective of the audit was to determine whether the Authority followed HUD rules and regulations in determining tenant eligibility, rent calculations, and rent reasonableness. Although we did not identify any tenants that were not eligible for the Authority’s…
January 14, 2008
Report
#2008-LA-1005
The Atalanta Office of Public and Indian Housing Did Not Ensure That the Housing Authority of DeKalb County Accurately Implemented Its Memorandum of Agreement
As part of HUD OIG's strategic plan, an audit was conducted of HUD's Atlanta Office of Public and Indian Housing oversight of the Housing Authority of DeKalb County's compliance with its memorandum of agreement. The primary objective was to determine whether Public Housing adequately monitored the Authority's implementation of operating improvements required in the agreement. Specifically, the objective was to determine whether Public Housing…
January 08, 2008
Report
#2008-AT-0001
The Akron Metropolitan Housing Authority, Akron, Ohio, Lacked Adequate Controls over Its 5(h) Homeownership Proceeds
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited the Akron Metropolitan Housing Authority's (Authority) 5(h) homeownership program (program). We selected the Authority based on a risk analysis showing that it may have improperly used program funds. Our objectives were to determine whether the Authority properly accounted for and used its program's proceeds in accordance with requirements.
The…
January 07, 2008
Report
#2008-CH-1002
Housing Authority of McKinney, McKinney, Texas, Inappropriately Advanced Funds and Transferred Real Estate to Its Not-for-Profit Affiliate
Based on a hotline complaint, we audited the Housing Authority of the City of McKinney (Authority). Our objective was to determine whether the Authority's transactions with its affiliated nonprofit, the McKinney Housing Opportunity Corporation (Corporation), complied with U.S. Department of Housing and Urban Development (HUD) requirements.
In violation of its annual contributions contract, the Authority inappropriately provided $915,487 in…
January 05, 2008
Report
#2008-FW-1005
The Housing Authority of Baltimore City, Baltimore, Maryland, Generally Had Adequate Controls over Its Tenant Files
We audited the Housing Authority of Baltimore City's (Authority) administration of its leased housing under its Moving to Work Demonstration (Moving to Work) program. We conducted the audit based on our analysis of various risk factors relating to the housing authorities under the jurisdiction of the U.S. Department of Housing and Urban Development's (HUD) Baltimore field office. This is the first of two audit reports to be issued on the…
December 17, 2007
Report
#2008-PH-1004
The Dallas Housing Authority, Dallas, Texas, Mismanaged its Portable Vouchers
As part of our strategic plan objective to assist the U. S. Department of Housing and Urban Development's (HUD) efforts to reduce rental assistance overpayments, we audited the portability features of the Dallas Housing Authority's (Authority) Housing Choice Voucher program. Our objective was to determine whether the Authority administered portability in accordance with HUD requirements.
The Authority mismanaged its portable vouchers and failed…
December 03, 2007
Report
#2008-FW-1003
The Housing Authority of the City of Napa Did Not Adequately Determine and Support Section 8 Rents
In response to a hotline complaint, we reviewed the Housing Authority of the City of Napa's (the Authority) Section 8 program. The purpose was to determine whether concerns raised in the complaint relating to misappropriation of Section 8 funds had merit and whether allegations of improper rent increases for the Section 8 Moderate Rehabilitation Single Room Occupancy (Mod Rehab) and Section 8 Housing Choice Voucher programs were valid.
We…
November 29, 2007
Report
#2008-LA-1002
The Housing Authority of the City of Napa Did Not Adequately Determine and Support Section 8 Rents
November 28, 2007
Report
#2008-LA-1002
The Shreveport Housing Authority, Shreveport, Louisiana, Did Not Ensure That Section 8 Units Met Housing Quality Standards
We audited the Shreveport Housing Authority's (Authority) Section 8 Housing Choice Voucher (Section 8) program as part of our strategic plan. Our objective was to determine whether the Authority's Section 8 units met housing quality standards and if not, determine the extent, cause, and impact of its noncompliance on its Section 8 program.
The Authority did not have adequate management controls to ensure that it complied with U. S. Department…
November 26, 2007
Report
#2008-FW-1002
The Housing Authority of the City of Colorado Springs, Colorado, Improperly Managed Contracts and Improperly Maintained Its Section 8 Waiting List
HUD-OIG audited the Housing Authority of the City of Colorado Springs, Colorado in response to an anonymous complaint alleging that it improperly awarded all contracts for rehabilitation services to the same bidder, did not properly maintain its waiting list, and inappropriately awarded new Section 8 housing choice vouchers.
Our audit objectives were to determine whether the Authority followed federal procurement requirements and its own…
November 25, 2007
Report
#2008-DE-1001
Holyoke Housing Authority's, Holyoke, Massachusetts, Lack of Management Controls Resulted in Section 8 Units Not Meeting Housing Quality Standards
Attached is the report on our audit of the Holyoke Housing Authority's (Authority) Section 8 Housing Choice Voucher (Section 8) program , Audit Report Number 2008-BO-1002, dated November 26, 2007. We audited the Holyoke Housing Authority's (Authority) Section 8 Housing Choice Voucher (Section 8) program as part of our fiscal year 2007 audit plan. Our objectives were to determine whether the Authority's Section 8 housing units met…
November 25, 2007
Report
#2008-BO-1002
The Housing Authority of the City of Allentown, Pennsylvania, Needs to Settle Interfund Accounts Monthly and Revise Its Method of Allocating Administrative Salary and Benefit Costs
Attached is the final report on our audit of the Housing Authority of the City of Allentown (Authority), Allentown, Pennsylvania, Audit Report Number 2008-PH-1003, dated November 21, 2007. Our objectives were to determine whether the Authority calculated housing assistance payments accurately and properly maintained documentation in its tenant files for its Section 8 Housing Choice Voucher program according to U.S. Department of Housing and…
November 19, 2007
Report
#2008-PH-1003
The Housing Authority of the City of Michigan City, Indiana, Failed to Follow Federal Requirements for Its Nonprofit Development Activities
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited the Housing Authority of the City of Michigan City's (Authority) nonprofit development activities. The review of public housing authorities' development activities is set forth in our annual audit plan. We selected the Authority because it was identified as having high-risk indicators of nonprofit development activity. Our objective was to determine…
November 17, 2007
Report
#2008-CH-1001
Additional Details to Supplement Our Report on the U.S. Department of Housing and Urban Development's Fiscal Years 2007 and 2006 Financial Statements
This report provides additional details to supplement our Report on the U.S. Department of Housing and Urban Development's (HUD) Fiscal Years 2007 and 2006 Financial Statements, which is included in HUD's Fiscal Year 2007 Performance and Accountability Report.
In OIG'S opinion, based on our audit and the reports of other auditors, the financial statements were presented fairly, in all material respects, in conformity with accounting principles…
November 12, 2007
Report
#2008-FO-0003
The Municipality of Ponce, PR, Needs to Improve Controls over Section 8 Program
As part of the U.S. Department of Housing and Urban Development (HUD), Office of the Inspector General's (OIG) strategic plan, we audited the Municipality of Ponce (authority) Section 8 Housing Choice Voucher program. Our audit objectives were to determine whether Section 8 units met housing quality standards in accordance with HUD requirements and whether the authority properly paid program landlords and properly determined housing assistance…
November 06, 2007
Report
#2008-AT-1001
Audit of the Federal Housing Administration’s Financial Statements for Fiscal Years 2007 and 2006
This report presents the results of Urbach Kahn and Werlin LLP's audit of the Federal Housing Administration's (FHA) financial statements for the years ended September 30, 2007 and 2006.
In Urbach Kahn and Werlin's opinion, FHA's principal financial statements are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America.
The report identifies three significant…
November 06, 2007
Report
#2008-FO-0002
Government National Mortgage Association FY 2007 and 2006 Financial Statement Audit
This report presents the results of Carmichael, Brasher, Tuvell and Company's audit of the Government National Mortgage Association's (Ginnie Mae) financial statements for the years ended September 30, 2007 and 2006.
In Carmichael, Brasher, Tuvell and Company's opinion, the financial statements present fairly, in all material respects, the financial position of Ginnie Mae as of September 30, 2007 and September 30, 2006 and the results of its…
November 05, 2007
Report
#2008-FO-0001
The District of Columbia Housing Authority, Washington, DC, Did Not Ensure That Its Program Units Met Housing Quality Standards under Its Moving to Work Program
We audited the District of Columbia Housing Authority's (Authority) administration of its leased housing under its Moving to Work Demonstration (Moving to Work) program based on our analysis of various risk factors relating to the housing authorities under the jurisdiction of the U.S. Department of Housing and Urban Development's (HUD) Baltimore field office. This is the second of three audit reports to be issued on the Authority's program. The…
November 03, 2007
Report
#2008-PH-1001