We audited the Inglewood Housing Authority (Authority) based upon issues with participant eligibility identified during our previous review of the financial operations of the Authority’s Housing Choice Voucher program, audit report 2016-LA-1013.  Our audit objective was to determine whether the Authority ensured that participants were eligible to receive housing assistance in accordance with U.S. Department of Housing and Urban Development…

We audited Laurentian Hall Apartments (project) because of its failure to submit financial statements in a timely manner and because we had never audited the project before.  Our audit objective was to determine whether the project’s owner managed the project in accordance with its U.S. Department of Housing and Urban Development (HUD)-held mortgage and other HUD requirements. The owner of Laurentian Hall Apartments did not always manage…

We audited the City of Pittsburgh, PA’s administration of its Community Development Block Grant program.  We conducted the audit because the City’s program had the second largest number of completed activities without accomplishment information reported nationwide.  Our audit objective was to determine whether the City administered its Block Grant program in accordance with applicable U.S. Department of Housing and Urban Development (…

We audited the Inglewood Housing Authority’s financial management of its Housing Choice Voucher program due to a hotline complaint allegation and the U.S. Department of Housing and Urban Development (HUD), Los Angeles Office of Public Housing’s concerns about the Authority’s financial management of its program.  Our audit objective was to determine whether the Authority managed the financial operations of its program in compliance with HUD…

The Office of Inspector General (OIG) assisted the U.S. Attorney’s Office for the District of New Jersey in the investigation of Finance of America Mortgage LLC.  The investigation began due to a qui tam filing in the U.S. District Court for the District of New Jersey.  The relator alleged that Finance of America, through its acquisition of Gateway Funding Diversified Mortgage Services LLP, knowingly participated in a mortgage fraud…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), conducted a civil fraud review of an alleged loan origination fraud scheme involving borrowers purchasing a home in which the loan was insured under HUD’s Federal Housing Administration (FHA) program.  The alleged scheme involved the submission of a false loan application to obtain an FHA-insured loan on a home in San Diego, CA.  FHA…

We audited the City of Huntington Beach’s Community Development Block Grant program due to issues identified by the U.S. Department of Housing and Urban Development’s (HUD) Los Angeles Office of Community Planning and Development.  In addition, Office of Inspector General (OIG) data analytics identified timeliness issues with the use of program funding.  We also selected the City because it had not been audited by OIG.  Our…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), OIG referred alleged violations to HUD’s Office of Program Enforcement for action under the Program Fraud Civil Remedies Act based on an audit of Shea Mortgage that found it did not follow HUD requirements when it underwrote loans that had executed and recorded agreements containing prohibited restrictive covenants.  HUD’s Office of Program…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted the Office of Program Enforcement in the investigation of Land Home Financial Services, Inc. to determine whether it violated HUD requirements when underwriting loans insured by the Federal Housing Administration (FHA).  Land Home is an FHA mortgage lender, located in Concord, CA.    Based in part on OIG’s review, HUD…

We reviewed Sun West Mortgage Company’s loan underwriting activities, including quality controls, based on a citizen complaint alleging that the mortgage company was deficient in underwriting its loans.  The complaint further alleged that the mortgage company used unauthorized staff in another country and shared user identification numbers to “pre-underwrite” Federal Housing Administration (FHA)-insured loans.  Our objective was to…

We audited the Dolores Frances Affordable Housing project, based on a citizen complaint and a suggestion from the U.S. Department of Housing and Urban Development’s (HUD) Departmental Enforcement Center.  The complaint alleged nonpayment of HUD utility allowances and security deposits, mismanagement of the maintenance department, related parties hired in supervisory positions, and conflict-of-interest vendor contracts by the related party…

We audited the Dolores Frances Affordable Housing project, based on a citizen complaint and a suggestion from the U.S. Department of Housing and Urban Development’s (HUD) Departmental Enforcement Center.  The complaint alleged nonpayment of HUD utility allowances and security deposits, mismanagement of the maintenance department, related parties hired in supervisory positions, and conflict-of-interest vendor contracts by the related party…

We audited the City of Pasadena’s Community Development Block Grant program due to performance issues identified by the U.S. Department of Housing and Urban Development’s (HUD) Los Angeles Office of Community Planning and Development.  Our objective was to determine whether the City administered its program in accordance with applicable HUD rules and requirements.  Specifically, we wanted to determine whether its projects complied…

We audited Luzerne County, PA’s Community Development Block Grant Disaster Recovery grant provided through the Disaster Relief Appropriations Act of 2013.  We selected the County for review because (1) it had obligated the most disaster funds of the three Pennsylvania grantees that received funds through the Act and (2) the U.S. Department of Housing and Urban Development (HUD) had disbursed approximately $2.1 million to the County as of…

We audited the Richmond Housing Authority due to a complaint alleging that the Authority submitted falsified documentation to the U.S. Department of Housing and Urban Development (HUD) and allowed the City of Richmond to use the Authority’s HUD funds and the Authority’s assets and that the City charged the Authority for rent and services at an unreasonable price.  Our audit objective was to validate complaint allegations regarding whether…

We audited the Orange County Housing Authority’s monitoring of its contractors’ performance of housing quality standards inspections of its mobility out units due to inadequacies identified in another review of the Authority’s Housing Choice Voucher program’s housing quality standards.  The Authority contracted out the administration and housing quality standards inspections for its mobility out housing units, Housing Choice Voucher…

We audited the Richmond Housing Authority due to a complaint alleging that the Authority violated procurement requirements related to legal and accounting services and wrote off tenant debts improperly.  The objective of the audit was to determine whether the Authority procured goods and services and managed tenant rents for its public housing program in accordance with U.S. Department of Housing and Urban Development (HUD) requirements.…

We audited the Westmoreland County Housing Authority’s Housing Choice Voucher program because the U.S. Department of Housing and Urban Development (HUD) authorized it more than $8.7 million in program funding per year in fiscal years 2013 and 2014 and we had not audited its program.  This is the second of two audit reports on the Authority’s program.  Our objectives in this audit were to determine whether the Authority ensured that…

We audited the Orange County Housing Authority’s Housing Choice Voucher program’s housing quality standards primarily due to the Orange County district attorney’s investigation into allegations that Authority inspectors conducted personal business during the work day.  These allegations resulted in concerns that inspections may not have been thorough to ensure housing units met HUD standards.  Our objective was to determine whether…

We audited the County of Riverside’s Community Development Block Grant program due to the delayed expenditure of funds for fiscal year 2014 and previous audit findings regarding policies and procedures.  The Office of Inspector General had conducted a review of the County and identified issues with its program-specific policies and procedures, which were addressed (audit report number 2010-LA-1004).  Our objective was to determine…