As part of the Office of the Inspector General’s (OIG) directive to determine whether safeguards exist to ensure that American Recovery and Reinvestment Act of 2009 (Recovery Act) funds are used for their intended purposes, we audited the Dallas Housing Authority’s (Authority) Recovery Act Public Housing Capital Fund formula grant (grant). Our objective was to evaluate the Authority’s capacity in the areas of internal controls, eligibility,…

We audited the Section 8 Project-Based Voucher program operated by the State of Massachusetts, Department of Housing and Community Development (DHCD), as part of our annual audit plan. Our objective was to determine whether the DHCD properly administered its Project-Based Voucher program in compliance with U.S. Department of Housing and Urban Development (HUD) requirements. The DHCD generally administered its program in compliance with HUD…

We audited the Scranton Housing Authority (Authority) based on a referral from our Office of Investigation. Our audit objective was to determine whether the Authority followed applicable procurement regulations and used U.S. Department of Housing and Urban Development (HUD) funds properly. The Authority did not purchase goods, services and property in accordance with applicable HUD requirements, the terms of its annual consolidated contributions…

As part of the Housing and Urban Development (HUD) Office of Inspector General's obligation to ensure accountability and transparency in use of the American Recovery and Reinvestment Act of 2009 (ARRA) funds, we performed a review to assess the Housing Authority of New Orleans' (Authority) capacity to administer $34.5 million in ARRA funding. Our objective was to evaluate the Authority's capacity and risks in the following areas:…

We conducted a review of the Guam Housing and Urban Renewal Authority (the authority) because it received more than $1.9 million in Capital Fund Recovery Act Grant (grant) funding as part of the American Recovery and Reinvestment Act of 2009. Our objectives were to determine whether the authority (1) had effective and efficient operations in place to manage its grant-funded projects and (2) had administered its grant funds in accordance with U.…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Grand Rapids Housing Commission’s (Commission) Section 8 Project-Based Voucher program (program). The audit was part of the activities in our fiscal year 2009 annual audit plan. We selected the Commission’s program based upon our internal audit survey of HUD’s oversight of the program and our analysis of risk factors relating to the housing…

We audited the U. S. Department of Housing and Urban Development's (HUD) controls over Housing Choice Voucher program payments for deceased tenants and invalid Social Security numbers as part of the regional audit plan. In previous audits of public housing agencies (agencies), we identified problems with excess housing assistance payments for deceased tenants. We wanted to determine whether HUD monitored agencies' actions in response…

We audited the State of Connecticut Department of Social Services’ (agency) administration of its housing quality standards program for its Section 8 Housing Choice Voucher program (Voucher program) as part of our fiscal year 2009 audit plan. The agency was selected based upon our analysis of risk factors relating to rental housing authorities in Region 1. The audit objectives were to determine whether (1) Section 8 housing units met HUD’s…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Lake Metropolitan Housing Authority’s (Authority) Section 8 Housing Choice Voucher program (program). The Authority was selected for audit based upon a congressional request from the Honorable Steven C. LaTourette. Our objective was to determine whether the Authority administered its program in accordance with HUD’s requirements and its program…

We reviewed the Office of Native American Programs' (ONAP) Front-End Risk Assessment (FERA) for the American Recovery and Reinvestment Act of 2009 (Recovery Act) funding for Native American Block Grant housing programs as part of our annual audit plan. Our objective was to determine whether the FERA complied with the Office of Management and Budget's (OMB) guidance for implementation of the Recovery Act, the Recovery Act's…

HUD OIG performed an audit of the Housing Authority of the City of Conyers' administration of its disbursements and procurement procedures. The Georgia State Office of Public Housing requested the audit due to concerns regarding the use of its funds and violation of its procurement procedures The purpose of the audit was to determine whether the Authority used its federal funds in compliance with HUD regulations and other requirements. The…

HUD OIG performed an audit of the Housing Authority of the City of Conyers' administration of its disbursements and procurement procedures. The Georgia State Office of Public Housing requested the audit due to concerns regarding the use of its funds and violation of its procurement procedures The purpose of the audit was to determine whether the Authority used its federal funds in compliance with HUD regulations and other requirements. The…

We conducted a capacity review of the Navajo Housing Authority’s (Authority) operations. The objective of the review was to evaluate the Authority’s capacity to administer its American Recovery and Reinvestment Act (Recovery Act) funds and identify related potential internal control weaknesses that could impact its ability to properly administer the funds. We did not find evidence indicating that the Authority lacked the basic capacity to…

We audited the Philadelphia Housing Authority’s (Authority) administration of its housing assistance payments for leased housing under its Moving to Work Demonstration program as part of our fiscal year 2009 audit plan. This is the first of two audit reports that we plan to issue on the Authority’s leased housing program. The audit objective addressed in this report was to determine whether the Authority maintained adequate documentation to…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Michigan State Housing Development Authority’s (Authority) Section 8 Project-Based Voucher program (program). The audit was part of the activities in our fiscal year 2009 annual audit plan. We selected the Authority’s program based upon our internal audit survey of HUD’s oversight of the program and our analysis of risk factors relating to the…

We audited the Puerto Rico Public Housing Administration’s (authority) Capital Fund Financing Program (Financing Program) as part of the Office of Inspector General’s (OIG) strategic plan goals to improve the U.S. Department of Housing and Urban Development’s (HUD) fiscal accountability. The objectives of the audit were to determine whether the authority obligated and expended the 2003 Financing Program funds in accordance with HUD requirements…

The U.S. Department of Housing and Urban Development's (HUD) Office of the Inspector General reviewed HUD's Front End risk Assessment (FERA) for the Capital Fund Formula and Competitive Grant Programs funded under the American Recovery and Reinvestment Act of 2009 (Recovery Act). Our objectives were to determine whether HUD’s front-end risk assessment of the programs complied with the Office of Management and Budget (OMB) guidance for…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Chicago Housing Authority’s (Authority) Section 8 Housing Choice Voucher program (program) under its Moving to Work Demonstration program. The audit was part of the activities in our fiscal year 2009 annual audit plan. We selected the Authority based upon our analysis of risk factors relating to the housing agencies in Region V’s jurisdiction.…

The U.S. Department of housing and Urban Development’s (HUD) Office of Inspector General audited the Housing Authority of the City of Terre Haute, Indiana’s (Authority) Turnkey III Homeownership program (program). We selected the Authority for review based on the results of our audit of the Authority’s nonprofit development activities (see Office of Inspector General audit report #2009-CH-1011, issued on July 31, 2009). The audit was a part of…

The U.S. Department of Housing and Urban Development (HUD) awarded the Housing Authority of the City of Winston-Salem (Authority) $3.9 million in formula-based capital funds under the American Recovery and Reinvestment Act of 2009 (ARRA). HUD’s Office of Inspector General evaluated the Authority’s capacity to administer these funds. We found that the Authority generally has the capacity to administer these funds but needed to improve some…