We audited the Philadelphia Housing Authority’s (Authority) management of lead‐based paint in its public housing program based on our assessment of the risks of lead‐based paint in public housing agencies’ (PHA) housing developments. The risk factors included the age of buildings, the number of units, household demographics, reported cases of childhood lead poisoning, and reports of missing lead‐based paint inspections in HUD’s data. The…

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 Housing Authority of the City of Easton, PA’s Housing Choice Voucher Program because (1) we received a complaint alleging that the Authority made improper payments to program participants and a consultant to the Authority inappropriately placed herself on the program waiting list and (2) we had never audited the Authority.  Our audit objective was to determine whether the Authority administered its program in accordance with…

We audited the Adams County Housing Authority because (1) a news article reported that the executive director received an excessive salary and practiced nepotism, (2) we received a complaint alleging nepotism and potential misuse of Federal funds, and (3) we had never audited the Authority.  Our audit objective was to determine whether the Authority administered its program according to applicable U.S. Department of Housing and Urban…

We audited the Housing Authority of the City of Evansville’s Rental Assistance Demonstration Program (RAD) conversion based on the activities included in our 2018 annual audit plan and our analysis of the housing agencies participating in RAD in Region 5’s jurisdiction (States of Illinois, Indiana, Michigan, Minnesota, Ohio, and Wisconsin).  Our audit objective was to determine whether the Authority complied with the U.S. Department of…

We audited the Indianapolis Housing Agency’s Housing Choice Voucher program based on an anonymous complaint.  The audit was part of the activities in our fiscal year 2018 audit plan.  Our objective was specific to the allegations in the complaint and was to determine whether the Agency wrote off accounts receivable, deleted adjustments to accounts payable and receivable, and made adjustments to accounts payable and receivable…

We audited the Chester Housing Authority’s Housing Choice Voucher program because (1) it recently regained control of its operations after 20 years in receivership, (2) it had 1,566 vouchers and received more than $14.9 million in fiscal year 2016, and (3) we had not audited its program.  Our audit objective was to determine whether the Authority ensured that its Housing Choice Voucher program units met the U.S. Department of Housing and…

We audited the Housing Authority of the City of Hammond, IN’s Housing Choice Voucher program based on the activities included in our 2017 annual audit plan and our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction.  Our audit objective was to determine whether the Authority correctly calculated housing assistance and utility allowances and appropriately managed its Family Self-Sufficiency program.…

We audited the Housing Authority of the City of Muncie’s Housing Choice Voucher program based on the activities included in our 2016 annual audit plan and our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction.  Our audit objective was to determine whether the Authority administered its program in accordance with HUD’s and its own requirements. The Authority did not always administer its program in…

We audited the Housing Authority of the City of Anderson’s Housing Choice Voucher program based on the activities included in our 2016 annual audit plan and our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction.  Our audit objective was to determine whether the Authority administered its program in accordance with HUD’s and its own requirements. The Authority did not always administer its program in…

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 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 conducted a review of the Housing Authority of the City of Pittsburgh’s payments for outside legal services in conjunction with an ongoing internal audit of the U.S. Department of Housing and Urban Development’s (HUD) oversight of public housing agencies’ expenditures for outside legal services.  Our review objective was to determine whether the Authority made payments for outside legal services in compliance with applicable…

We audited the Housing Authority of the City of South Bend, IN’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 fiscal year 2015 annual audit plan. Our audit objectives were to determine whether the Authority (1) correctly calculated and paid housing assistance and utility allowances, (2) obtained and…

We audited the Bucks County Housing Authority’s Housing Choice Voucher program because the U.S. Department of Housing and Urban Development (HUD) authorized it more than $15 million per year in fiscal years 2012 to 2014 and we had not audited its housing quality standards inspection program.  Our audit objective was to determine whether the Authority ensured that its Housing Choice Voucher program units met HUD’s housing quality standards…

We audited the Goshen Housing Authority’s Section 8 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) Indianapolis Office of Public and Indian Housing.  Our objective was to determine whether the Authority administered its program in accordance with HUD’s and its own requirements.  The…

We conducted a review of the Housing Authority of the City of Pittsburgh’s compliance with Federal lobbying disclosure requirements and restrictions based on concerns noted during our ongoing internal audit of the U.S. Department of Housing and Urban Development’s (HUD) oversight of public housing authorities’ compliance with Federal lobbying disclosure requirements.  Our review objective was to determine whether the Authority complied…

We audited the Housing Authority of the County of Lackawanna, PA, because we received an anonymous complaint alleging incompetent leadership, nepotism, misuse of funds, and poor quality of life at the Authority.  Our objectives were to determine whether the allegations in the complaint had merit and whether the Authority had effective controls to prevent conflicts of interest, ensure that interfund accounts were settled in a timely manner…

We audited the Blair County Housing Authority’s Housing Choice Voucher program due to a citizen’s complaint alleging that the Authority (1) did not properly calculate housing assistance payments, (2) did not allow tenants to receive disability allowances, and (3) used outdated utility allowance schedules. Our audit objective was to determine whether the Authority accurately calculated housing assistance payments, disability allowances and…

We conducted a limited scope review of the Philadelphia Housing Authority based on questions surrounding the abrupt departure of the Authority’s executive director in June 2012. Our objective was to determine whether the Authority’s executive director improperly used U.S. Department of Housing and Urban Development (HUD) funds by providing improper gifts or unsupported promotions to a senior staff member with whom he had an improper…