We audited the Boston Housing Authority’s public housing program to determine whether the physical condition of the Authority’s program units complied with the U.S. Department of Housing and Urban Development’s (HUD) and the Authority’s requirements.  The audit was initiated based on our assessment of risks associated with public housing agencies’ program units and recent media attention and public concern about the condition of subsidized…

We audited the Boston Housing Authority’s Housing Choice Voucher (HCV) Program.  We initiated this audit based upon our assessment of risks associated with public housing agencies' HCV Program units, as well as recent media attention and public concern about the conditions of subsidized housing properties.  Our objective was to determine whether the physical conditions of the Authority’s HCV units complied with both the U.S. Department…

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 Housing Choice Voucher program at the Boston Housing Authority because of the size of the program, the time that had elapsed since our last audit, and the inherent program risk.  The Authority operates the second largest Housing Choice Voucher program in New England.  In addition, our office had not audited any Authority program since 2010.  The Housing Choice Voucher program is inherently risky as Congress…

We audited the Somerville Housing Authority’s public housing and Public Housing Capital Fund programs as part of our fiscal year 2016 regional audit plan.  We initiated our review because the U.S. Department of Housing and Urban Development’s (HUD) Boston Office of Public and Indian Housing had not monitored the programs in the past 5 years and we had not audited the Authority in the past 10 years.  Our audit objectives were to…

We conducted a limited review of the Cambridge Housing Authority’s Moving to Work Housing Choice Voucher Program’s use of exception payment standards.   This program allows public housing authorities to use exception payment standards to set rental payments in excess of the payment standard established for an authority’s rents . The review was initiated as a result of a concern raised by a member of Congress about whether public…

At the request of the U.S. Department of Housing and Urban Development’s (HUD) Office of Public Housing in Albuquerque, NM, we conducted a review of the Mesilla Valley Public Housing Authority.  The Office of Public Housing estimated that the Authority could lose nearly $1 million by the end of 2014 because it had leased only 983 of its 1,607 vouchers.  Our objectives were to determine the extent, cause, and impact of not leasing all…

We audited the Truth or Consequences Housing Authority of Truth or Consequences, NM, in response to an anonymous complaint alleging that the Authority inappropriately transferred ownership of some of its properties to the New Mexico Housing and Community Development Corporation and used its assets to support the Corporation’s activities. Our audit objective was to determine whether the Authority had adequate controls to ensure that it complied…

We audited the Chelsea, MA, Housing Authority based on a request from the U.S. Department of Housing and Urban Development (HUD), Boston Office of Public and Indian Housing, which was concerned about financial controls at the Authority.  Our audit objectives were to determine whether Authority officials properly implemented financial controls over the allocation of costs, and reasonableness of salaries. Authority officials did not design…

We audited the U.S. Department of Housing and Urban Development’s (HUD) Boston Office of Public Housing as part of a nationwide audit of HUD’s oversight of environmental reviews.  We selected the Boston Office based on our risk assessment.  Our audit objectives were to determine whether the Boston Office’s oversight of public housing environmental reviews within its jurisdiction ensured that (1) the responsible entities performed the…

We audited the Grants Housing Authority located in Grants, NM, at the request of U.S. Department of Housing and Urban Development’s (HUD) Public Housing Program Center in Albuquerque, NM.  Our objective was to determine whether the Authority used its capital funds and operating funds for allowable costs, performed contracting activities in accordance with program requirements, and correctly processed and paid for Section 8 housing choice…

We audited the Housing Choice Voucher and Federal public housing programs at the Medford Housing Authority due to a complaint received by the U.S. Department of Housing and Urban Development (HUD). Our overall audit objective was to determine whether the Authority had acceptable management practices to efficiently and effectively administer its housing programs while providing decent, safe, and sanitary housing in compliance HUD requirements and…

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009, we audited the Housing Authority of the City of Las Cruces Public Housing Capital Fund Stimulus (formula) Recovery Act-funded activities. Specifically, our objectives were to determine whether the Authority (1) properly followed Recovery Act rules and regulations when obligating and expending its Recovery Act formula grant funds, (2)…

We audited the Housing Choice Voucher program at the Fall River Housing Authority as part of our annual audit plan. The overall objective of the audit was to determine whether the Authority efficiently and effectively administered its Voucher program in compliance with its annual contributions contracts and U.S. Department of Housing and Urban Development (HUD) regulations. Our specific subobjectives were to determine whether (1) the Authority…

We audited the Housing Choice Voucher program and Federal public housing programs at the Weymouth Housing Authority as part of our annual audit plan. The overall objective of the audit was to determine whether the Authority had acceptable management practices to efficiently and effectively administer its Housing Choice Voucher program while providing decent, safe, and sanitary housing in compliance with U.S. Department of Housing and Urban…

We audited the monitoring conducted by the Office of Public Housing (PIH), in Region 1 of their Recovery Act Capital Fund Grantees, for compliance with the Recovery Act and applicable U.S. Department of Housing and Urban Development (HUD) regulations, policies and procedures. Our objective was to determine whether PIH in Region 1 (1) monitored Recovery Act grantees identified by the risk assessment process HUD established and implemented for…

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), we audited Albuquerque Housing Services’ (Housing Services) Public Housing Capital Fund Stimulus (formula) Recovery Act-funded activities. Our audit objectives were to determine whether Housing Services (1) properly obligated and expended its Recovery Act formula grant in accordance with requirements, (2) followed the…

We audited the New Bedford Housing Authority’s (Authority) $9.9 million of the Public Housing Capital Fund Stimulus Formula and Competitive Grants (Recovery Act Funded). Our objective was to determine whether the Authority obligated and disbursed capital funds received under the Recovery Act according to the requirements of the act and applicable U.S. Department of Housing and Urban Development (HUD) rules and regulations. The Authority…

We audited the Housing Choice Voucher program (Voucher program) at the Brockton Housing Authority (Authority) as part of our annual audit plan. Theoverall objective of the audit was to determine whether the Authority efficientlyand effectively administered its Voucher program in compliance with its annual contributions contracts and U.S. Department of Housing and Urban Development (HUD) regulations. Our efforts focused on whether the Authority (…

We audited the Cambridge Housing Authority (Authority) because it obligated a majority of its $4.4 million Public Housing Capital Fund Stimulus (Formula) Recovery Act Funded grant (grant) received under the American Recovery and Reinvestment Act of 2009 just before the required obligation deadline. Our objective was to determine whether the Authority obligated and disbursed capital funds received under the Recovery Act according to the…