We audited the Little Rock Housing Authority’s Rental Assistance Demonstration Program (RAD program).  We initiated this assignment due to the U.S. Department of Housing and Urban Development’s (HUD) Little Rock Office of Public and Indian Housing (PIH) field office’s concern about the amount of funds that the Authority had spent on RAD program predevelopment costs.  HUD designated the Authority as “troubled” mainly due to its…

We audited the City of Hattiesburg’s HOME Investment Partnerships (HOME) program based on a referral from the U.S. Department of Housing and Urban Development (HUD), Office of Community Planning and Development’s field office in Jackson, MS, to address a request by the City’s mayor for a comprehensive review of the City’s HOME program.  In addition, we selected the City for review in accordance with our annual audit plan.  The…

We audited Saltillo Assisted Living (project), an assisted living facility located in Saltillo, MS, based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Departmental Enforcement Center and activities included in our 2015 annual audit plan.  Our audit objective was to determine whether the members and operator of Saltillo Assisted Living complied with the executed regulatory agreement and HUD’s requirements…

We are conducting an audit survey of Saltillo Assisted Living (project) based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Departmental Enforcement Center and the activities included in our 2015 annual audit plan.  Our survey objective is to determine whether the owners and management agents of Saltillo Assisted Living complied with the executed regulatory agreement and HUD’s requirements.  Our…

In accordance with our regional plan to review public housing programs and because of a complaint filed by a contractor with the U.S. Department of Housing and Urban Development’s (HUD) Office of the Inspector General (OIG) and issues identified by HUD’s Office of Public Housing, we performed a review of the Hot Springs Housing Authority.  The contractor alleged that the Authority did not procure a contract in compliance with Federal…

We audited the State of Vermont, Department of Housing and Community Development’s disaster recovery programs.  We initiated this audit because of the significant funding awarded and the Boston Office of Community Planning and Development’s concerns about the State’s capacity to administer this funding.  Our audit objective was to determine whether the State administered its disaster recovery programs effectively and efficiently in…

We audited the State of Mississippi’s Community Development Block Grant Hurricane Disaster Recovery Program.  The Gulf Coast Regional Infrastructure Program was selected for audit based upon a congressional request, and it was also included in the U.S. Department of Housing and Urban Development, Office of Inspector General’s (HUD OIG) annual audit plan.  Our main objectives were to determine whether the State ensured that (1)…

We audited the Housing Authority of the City of Little Rock’s American Recovery and Reinvestment Act of 2009 funding. The Authority received more than $6.5 million in Recovery Act funds through three grants: one formula and two competitive. Our objectives were to determine whether the Authority (1) obligated and expended its Recovery Act funding in accordance with HUD rules and regulations and (2) followed Recovery Act reporting requirements…

The U.S. Department of Housing and Urban Development, Office of Inspector General initiated an audit of the Tennessee Valley Regional Housing Authority’s (Authority) Public Housing Capital Fund Stimulus Formula Recovery Act Funded grant program as part of our annual audit plan to review American Recovery and Reinvestment Act of 2009 funds. Our objective was to determine whether the Authority properly obligated and expended its Recovery Act…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General initiated an audit of the Mississippi Regional Housing Authority VIII’s (Authority) Public Housing Capital Fund formula grant program as part of our annual audit plan to review American Recovery and Reinvestment Act of 2009 funds. Our objective was to determine whether the Authority properly obligated and expended its Recovery Act capital funds in accordance…

We conducted a review of the U.S. Department of Housing and Urban Development (HUD) Community Development Block Grant (CDBG) Supplemental Disaster Recovery program funds, administered by the State of Mississippi (State), a $5.5 billion CDBG Supplemental Disaster Recovery program grantee. Our objective was to determine whether the State ensured that disbursements made under the Homeowner Assistance Elevation Grant Program (Program) were eligible…

We audited the West Memphis Housing Authority (Authority) in Arkansas as part of our annual audit plan to review American Reinvestment and Recovery Act (Recovery Act). Our objective was to determine whether obligations the Authority made between January 30 and March 17, 2010, were appropriate, prudent, eligible, and supported, whether procurements and disbursements were made in accordance with requirements. Generally, the Authority complied…

We conducted a review of the State of Mississippi (State), a $5.5 billion Community Development Block Grant (CDBG) disaster recovery grantee. We initiated the audit as part of the Office of Inspector General (OIG) Gulf Coast Region’s audit plan and examination of relief efforts provided by the Federal Government in the aftermath of Hurricanes Katrina and Rita. Our objective was to determine whether the State ensured that contracts were…

We conducted a review of the State of Mississippi (State), a $5.5 billion Community Development Block Grant (CDBG) disaster recovery grantee. We initiated the review as part of the Office of Inspector General (OIG) Gulf Coast Region’s audit plan and examination of relief efforts provided by the federal government in the aftermath of Hurricanes Katrina and Rita. Our objectives were to determine whether the State ensured that (1) public housing…

The State of Arkansas (State) is scheduled to receive more than $15.67 million under the American Recovery and Reinvestment Act of 2009 (Recovery Act). As part of our organization’s commitment to ensure the proper use of Recovery Act funds, we reviewed the State’s controls and operations. Specifically, our objective was to determine whether the State has the capacity to account for Recovery Act funding and the controls to ensure that its…

In accordance with our goal to review and ensure the proper administration of Neighborhood Stabilization Program (NSP) funds provided under the Housing and Economic Recovery Act of 2008 (HERA) and/or the American Recovery and Reinvestment Act of 2009 (ARRA), we conducted a capacity review of the operations of the State of Vermont’s (State) Agency of Commerce and Community Development (Agency), which has responsibility for administering the State…

We audited the State of Mississippi's (State) administration of the $5.058 billion in Community Development Block Grant (CDBG) disaster recovery funds provided to the State in the aftermath of Hurricane Katrina. The State allocated $2.2 billion to help homeowners in southern Mississippi recover from Hurricane Katrina. Our audit objective was to determine whether the State ensured that applicants were eligible to receive disbursements under…

We audited the State of Mississippi's (State) administration of the $5.058 billion in Community Development Block Grant (CDBG) disaster recovery funds provided to the State in the aftermath of Hurricane Katrina. The State allocated $2.2 billion to help homeowners in southern Mississippi recover from Hurricane Katrina. During our audit on grant eligibility, we identified a few possible duplicate payments when reviewing the State's…

We audited the Fort Smith Housing Authority (Authority) in response to a request from the U. S. Department of Housing and Urban Development's (HUD) Office of Public Housing. The objectives were to determine whether the Authority and its instrumentality, North Pointe Limited Partnership (Partnership), spent HUD-provided funds in compliance with HUD's rules and regulations for costs related to North Pointe Development (the development),…

We audited the State of Mississippi's Development Authority's (Authority) Homeowners Assistance Program (Program), implemented by Reznick Group and Reznick Mississippi, LLC (contractor). We initiated the audit in conjunction with the Office of Inspector General (OIG) Gulf Coast Region's audit plan and examination of relief efforts provided by the federal government in the aftermath of Hurricanes Katrina and Rita. Our audit…