What We Audited and Why  We audited the East St. Louis Housing Authority (Authority) because of a hotline complaint alleging that Authority’s management misused U.S. Department of Housing and Urban Development (HUD) funds.  Our audit objective was to determine whether the Authority followed HUD’s regulations and its own policies when procuring goods and services, granting leave, and managing vehicle operations. What We Found  …

What We Audited and Why We audited the Marion Housing Authority's (Authority) nonprofit development activities. The review of public housing authorities' development activities is set forth in our fiscal year 2006 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 whether the Authority diverted or pledged resources subject to its…

What We Audited and Why We audited the Housing Authority of the County of Cook's (Authority) Section 8 Housing Choice Voucher program (program). The audit was part of the activities in our fiscal year 2005 annual audit plan. We selected the Authority based upon a risk analysis that identified it as having a high-risk program. Our objective was to determine whether the Authority managed its program in accordance with the U.S. Department of…

What We Audited and Why We audited the Rockford Housing Authority's (Authority) Section 8 Housing Choice Voucher program (program). The audit was part of the activities in our fiscal year 2005 annual audit plan. We selected the Authority based upon a risk analysis that identified it as having a high-risk program. Our objective was to determine whether the Authority managed its program in accordance with the U.S. Department of Housing and Urban…

What We Audited and Why We audited the Saginaw Housing Commission's (Commission) Public Housing Operating Fund program (program). We initiated the audit based on a request from the Detroit Office of Public Housing for the U.S. Department of Housing and Urban Development (HUD). We audit was also part of the activities in our fiscal year 2006 annual audit plan. Our objective was to determine whether the Commission properly used its program funds…

What We Audited and Why In response to a hotline complaint that the Housing Authority of the City of Passaic (Authority) was being mismanaged, we audited the Authority's Section 8 and Public Housing Capital Fund programs. We also audited controls over disbursements and costs allocated to different programs. The objective of the audit was to determine whether the allegations of hotline complaint were valid. We also determined if Section 8 units…

What We Audited and Why We audited the Orange City Housing Authority's (Authority) Housing Choice Voucher program because a regional risk assessment ranked the Authority fifth on our list of potential public housing authority audits in New Jersey. Our audit objectives were to determine whether (I) the Authority's Housing Choice Voucher program units met housing quality standards; (2) costs charged to the Housing Choice Voucher program were…

What We Audited and Why We audited the Kankakee County Housing Authority's (Authority) Low-Rent Housing program. The audit was conducted in response to a citizen's complaint to our office and was part of our comprehensive audit of the Authority. The objective of our audit was to determine whether the Authority administered its Low-Rent Housing program in an efficient and effective manner. We determined whether the Authority had adequate…

What We Audited and Why We completed an audit of the Royal Oak Township Housing Commission's Public Housing Program. We selected the Housing Commission for audit based on two citizen complaints. The complainants alleged that the Housing Commission's Public Housing units were in poor physical condition, tenants were housed contrary to HUD's requirements, and Public Housing funds wer misspent. The objectives of the audit were to determine whether…

What We Audited and Why We audited the Durham Housing Authority's (Authority) financial operations and procurement procedures, because a prior Office of the Inspector General (OIG) audit identified potential deficiencies in these areas. Our audit objectives were to determine if the Authority's misuse of funds, identified in our prior report, jeopardized its ability to operate its projects in a manner that promotes serviceability, economy,…

What We Audited and Why We completed an audit of the operations of the Petersburg Redevelopment and Housing Authority (Authority) in response to a citizen's complaint. The complainant alleged procurement irregularities, accounting problems, and overall mismanagement at the Authority. Our audit objective was to determine if the Authority properly awarded contracts to its consultants and attorneys and whether it could support that it used HUD…

Our review identified several conditions regarding the use of HUD funds that were in violation of the ACC. As of September 30, 2003, PRPHA accounting records reflected net account receivables owed to its Low-Income Public Housing Program exceeding $5.97 million. Review of these receivables disclosed that the PRPHA: Improperly used HUD funds totaling about $1.1 million for activities not related to the administration of its public housing…

We completed an audit of the Fayette County Housing Authority's Section 8 Housing Program. The objective of our audit was to determine whether the Housing Authority operated its Section 8 Program in an efficient and effective manner and provided decent, safe and sanitary housing to its Section 8 tenants in compliance with HUD's requirements. We performed the audit in response to a request from HUD's Public Housing Program Center Coordinator,…

We completed an audit of the Coshocton Metropolitan Housing Authority's Public Housing Program. The review of the Housing Authority's Public Housing Program was conducted as part of a comprehensive review of the Authority. The comprehensive review was performed based upon a request from HUD's Columbus Field Office Coordinator of Public Housing Program Center. The objectives of the audit were to: (1) determine whether the Housing Authority had…

We completed an audit of the Coshocton Metropolitan Housing Authority's Comprehensive Improvement Assistance Program for Fiscal Years 1997, 1998, and 1999. The audit of the Housing Authority's Program was conducted as part of a comprehensive review of the Authority. The comprehensive review was performed based upon a request from HUD's Columbus Field Office Coordinator of Public Housing Program Center. The objectives of the audit were to: (1)…