We audited the Housing Authority of the City of Calexico (Authority) in response to a request from our Office of Investigation and the FBI. Our objective was to determine whether the Authority complied with HUD's rules and regulations with respect to its public housing program. We found the Authority improperly used Section 5(h) program funds for the acquisition and operation of the Second Street Apartments. In addition, it (1) did not provide…

We audited the Tuckahoe Housing Authority (Authority) to assess the merits of a complaint and determine whether the Authority administered its low-rent housing program and nonprofit entity activities in accordance with the annual contributions contract and other U.S. Department of Housing and Urban Development (HUD) regulations. The audit disclosed that the Authority did not adequately administer its low-rent program and nonprofit entity…

We audited the Housing Authority of the City of San Buenaventura (Authority) in response to a hotline complaint alleging mismanagement and misuse of U.S. Department of Housing and Urban Development (HUD) funding. Our objective was to determine whether the Authority's financial activities, operations, and controls complied with HUD requirements. We found that the Authority did not use program funds in accordance with the requirements of its…

We completed an audit of the operations of the City of Troy, New York (the City), pertaining to its administration of its Community Development Block Grant (CDBG) program. The objective of our audit was to determine whether the City administered its CDBG program in an effective and efficient manner in compliance with applicable HUD rules and regulations. The audit disclosed that the City generally complied with HUD program requirements when…

This is the tenth report in our ongoing audits of the Lower Manhattan Development Corporation's (the auditee) administration of the Community Development Block Grant Disaster Recovery Assistance funds provided to the State of New York. During our audit period, April 1, 2007, through September 30, 2007, the auditee disbursed approximately $132.7 million of the $2.783 billion funds appropriated. The objectives of this audit were to determine…

We reviewed the Housing Authority of the County of San Joaquin's (the Authority) capital fund program to determine whether it used capital funds in accordance with U.S. Department of Housing and Urban Development (HUD) rules and regulations. The Authority did not use capital funds in accordance with requirements. Specifically, the Authority used $175,775 to absorb shared administrative costs of other housing programs, improperly charged $114,…

We audited the Housing Authority of the County of Los Angeles’ (Authority) Section 8 Housing Choice Voucher program. Our objective was to determine whether the Authority determined tenant eligibility and performed annual reexaminations in accordance with HUD rules and regulations. Although we did not identify any tenants that were not eligible for the program, the Authority did not comply with HUD’s requirements or its own administrative plan…

Based on a hotline complaint, we reviewed whether the Phoenix Apartments multifamily project located in Concord, California, used its project funds in accordance with HUD rules and regulations. We found that the project did not use project funds in accordance with the requirements of its regulatory agreement and applicable HUD rules and regulations. Specifically, during fiscal years 2004, 2005, and 2006, the project used $89,751 of its funds…

We audited the Anaheim Housing Authority’s (Authority) tenant eligibility and reexamination policies and procedures for its Section 8 Housing Choice Voucher program (program). The objective of the audit was to determine whether the Authority followed HUD rules and regulations in determining tenant eligibility, rent calculations, and rent reasonableness. Although we did not identify any tenants that were not eligible for the Authority’s…

We audited the City of Los Angeles Housing Department’s (Department) single-family and small multifamily property rehabilitation programs funded by the HOME Investment Partnerships Program (HOME program) as part of our annual audit plan. The objectives of our audit were to determine whether the Department (1) effectively monitored construction bids, costs, and quality; (2) ensured that borrowers and properties met eligibility requirements for…

We audited Homes for Life Foundation (Foundation) as a result of on-site audit work performed as part of a separate audit of the Los Angeles Homeless Services Authority's (Authority) administration of Supportive Housing Program funds. Our audit objective was to determine whether the Foundation applied and tracked its HUD Supportive Housing Program cash match in accordance with applicable requirements. The Foundation did not administer its…