We audited the Wausau Community Development Authority’s Housing Choice Voucher Program based on our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction (States of Illinois, Indiana, Michigan, Minnesota, Ohio, and Wisconsin).  The audit was part of the activities in our fiscal year 2019 annual audit plan.  Our audit objective was to determine whether the Authority administered its program in…

We audited the Pell City and Ragland Housing Authorities’ financial operations.  We began our review of Pell City and Ragland because it aligns with a goal in our annual audit plan to improve the U.S. Department of Housing and Urban Development’s (HUD) execution of and accountability for grant funds.  Our audit objective was to determine whether the Pell City Housing Authority complied with HUD’s regulations regarding the management…

We audited the City of Birmingham, AL’s Community Development Block Grant Disaster Recovery (CDBG-DR) grant.  We selected the City for review based on concerns by the U.S. Department of Housing and Urban Development’s (HUD) Birmingham Office of Community Planning and Development in regard to the City’s administration of its disaster recovery program.  Our audit objectives were to determine whether the City ensured that (1)…

We audited the City of Tuscaloosa, Alabama’s Community Development Block Grant Disaster Recovery (CDBG-DR) grant.  We selected the City for review because it was allocated more than $43 million in funding to recover from the tornadoes of April 2011.  Our audit objective was to determine whether the City of Tuscaloosa (1) ensured that only eligible projects were selected into the program, (2) ensured that funds were expended only for…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted the U.S. Department of Justice, Washington, DC, and the U.S. Attorney’s Office for the Middle District of Florida in a civil investigation of Regions Bank.  Regions Bank has its principal place of business in Birmingham, AL, and became a Federal Housing Administration (FHA)-approved direct endorsement lender in 1985.  As a direct…

We audited the Mobile Housing Board’s financial operations.  We selected the Housing Board based on concerns from the U.S. Department of Housing and Urban Development’s (HUD) Alabama State Office of Public Housing, following a Real Estate Assessment Center (REAC) financial assessment of the Housing Board for fiscal years 2009 to 2013.  The REAC assessment showed that the Housing Board’s financial condition had deteriorated over those…

We audited the Huntsville Housing Authority’s Section 8 Housing Choice Voucher program.  We initiated the audit under the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) annual audit plan.  We selected the Authority as part of a strategic plan with the Assistant United States Attorney in Northern Alabama to evaluate housing authorities in her jurisdiction.  Our audit objective was to…

We audited the State of Alabama’s Department of Economic and Community Affairs’ Community Development Block Grant Disaster Recovery (CDBG-DR) grant.  We selected the State for review because it was awarded more than $49 million in funding to recover from the tornadoes of April 2011.  Our audit objective was to determine whether the State administered its CDBG-DR funds used for infrastructure to ensure that only eligible applicants…

We audited the Brown County Housing Authority’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) appropriately calculated housing assistance payments and (2) maintained required eligibility documentation…

We audited PK Management, LLC, a management agent of four apartment complexes in the Birmingham, AL, metropolitan area.  We initiated the review based on a request from the U.S. Department of Housing and Urban Development’s (HUD) Birmingham Office of Multifamily Housing Programs.  Our audit objective was to determine whether the Section 8 housing assistance payments made to PK Management for the four multifamily complexes were…

We audited the City of Huntsville’s Community Development Department, which administers the Community Development Block Grant (CDBG) and HOME Investment Partnerships Program, at the request of the U.S. Department of Housing and Urban Development’s (HUD) Alabama Office of Community Planning and Development.  Our objectives were to determine whether the Department’s commitment to use CDBG and HOME funds for the acquisition and rehabilitation…

We audited Community Advocates’ Supportive Housing Program and American Recovery and Reinvestment Act Homelessness Prevention and Rapid Re-Housing Program grants.  We selected Community Advocates based on a hotline complaint alleging misuse of Program grant funds.  Our objective was to determine whether Community Advocates properly administered its Program and Recovery Act grants in accordance with U.S. Department of Housing and Urban…

We audited the Maine State Housing Authority’s Housing Choice Voucher program pertaining to its housing quality standard inspections, and other expenditures and procurements using U.S. Department of Housing and Urban Development (HUD) funds.  Our review was initiated based on a congressional request from Senator Susan Collins.  The objectives of the audit were to determine whether (1) the Authority’s Housing Choice Voucher program…

HUD OIG performed an audit of the State of Alabama Department of Economic and Community Affairs, Neighborhood Stabilization Program (NSP1) in Montgomery, AL, to assess issues raised in a hotline complaint. The complaint alleged that the State of Alabama misused its NSP1 funds by not following the regulations and statutes governing the NSP1 program to ensure that it used program funds for eligible and supported purposes. The State was awarded a…

The U.S. Department of Housing and Urban Development (HUD) Office of Inspector General (OIG) conducted a review to determine whether a former Executive Director of the Superior, WI, Housing Authority, Debra Waterman, charged personal items to the housing authority credit card. We identified approximately $100,000 of unsupported or unallowable expenditures made by Ms. Waterman. The Superior Housing Authority filed a complaint against Ms.…

The U.S. Department of Housing and Urban Development, Office of Inspector General audited the State of Wisconsin’s Department of Commerce’s Lead-Based Paint Hazard Control program under the American Recovery and Reinvestment Act of 2009. The audit was part of the activities in our fiscal year 2011 annual audit plan. We selected the State for review based on a citizen’s complaint forwarded to our office from the U.S. Department of Commerce’s…

HUD OIG performed an audit of the State of Alabama Department of Economic and Community Affairs, Homelessness Prevention and Rapid Re-Housing Program in Montgomery, Alabama. The audit was part of the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) annual audit plan to review grant activities funded by the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected the grantee because…

We audited the State of Alabama, Department of Economic and Community Affairs' (State), Hurricane Katrina Community Development Block Grant Disaster Funds program (program), administered by the State's subrecipient, the City of Bayou La Batre (Bayou La Batre). Our objective was to determine whether the State and Bayou La Batre administered the program in accordance with the requirements of their grant agreements. We initiated the audit…

We audited the State of Alabama, Department of Economic and Community Affairs' (State), Hurricane Katrina Community Development Block Grant Disaster Funds program (program), administered by the State's subrecipient, Mobile County Commission (Mobile). Our objective was to determine whether the State and Mobile administered the program in accordance with the requirements of the State's grant agreements (agreements). We initiated the…

We audited the Avesta Housing Management Corporation (Avesta), located in Portland, ME, in response to a request from the U.S. Department of Housing and Urban Development’s (HUD) Manchester, NH, Office of Housing field office. The request came after the completion of an Office of Inspector General (OIG) audit of the Orchard Court project. Avesta was the previous manager of Orchard Court and is the current manager of 30 other HUD projects.…