We audited the Memphis, TN, Housing Authority’s Housing Choice Voucher program as part of the activities in our fiscal year 2014 audit plan.  We selected the Authority because it had a large program, receiving about $40 million in yearly funding, and was part of the OIG’s annual audit plan.  Our objective was to determine whether the Authority’s inspection process adequately ensured that its units were in material compliance with…

We audited the public housing program of the Housing Authority of the City of Spartanburg, SC, because of a citizen’s complaint.  Our objective was to determine whether the Authority’s performance in the areas of financial operations, procurement, and inventory practices met HUD requirements. The Authority used HUD program funds for ineligible or unsupported expenses, and failed to maintain an accurate accounting and financial control…

We audited the U.S. Department of Housing and Urban Development’s (HUD) Columbia, SC Office of Public Housing as part of a nationwide audit of HUD’s oversight of environmental reviews.  We selected the Columbia Office based on our risk assessment.  Our audit objectives were to determine whether the Columbia Office ensured that it performed the required reviews and did not release funds until all requirements were met and required…

We audited the Shelby County Housing Authority in Memphis, TN, based upon an audit request from the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General for Investigation. The request included many areas of concern for both public housing operations and Section 8 Housing Choice Voucher program administration. Our objective was to determine whether the Authority complied with HUD requirements for administering its…

The Chattanooga Housing Authority (Authority) was awarded a $6.35 million capital fund formula grant and a $4.8 million capital fund competitive grant under the American Recovery and Reinvestment Act of 2009 (Recovery Act). In accordance with our goal to review funds provided under the Recovery Act, we conducted a capacity review of the Authority’s operations. The objective was to determine whether the Authority had the capacity to adequately…

We audited the Chattanooga Housing Authority's (Authority) financial operations after the U.S. Department of Housing and Urban Development (HUD), Office of Public Housing, Tennessee State Office, informed us of the Authority's deteriorating financial condition. We began with a review of the Authority's development activities but expanded the review based on our survey results. The Authority, with the exception of $49,316 in…