We audited the Philadelphia Housing Authority’s (Authority) management of lead‐based paint in its public housing program based on our assessment of the risks of lead‐based paint in public housing agencies’ (PHA) housing developments. The risk factors included the age of buildings, the number of units, household demographics, reported cases of childhood lead poisoning, and reports of missing lead‐based paint inspections in HUD’s data. The…

We audited the Philadelphia, PA, Housing Authority’s use of public housing program operating funds because we received a complaint alleging that the Authority misused U.S. Department of Housing and Urban Development (HUD) funds.  Our objective was to determine whether allegations from the complaint had merit.  We focused the audit on whether the Authority properly procured (1) relocation services, (2) job training services, (3) a…

We audited Del Norte Neighborhood Development Corporation based on information we received indicating that Del Norte may have violated the U.S. Department of Housing and Urban Development’s (HUD) HOME Investment Partnerships program rules during the demolition of one of its low- to moderate-income rental developments. Our objective was to determine whether Del Norte properly transferred, stopped, modified, or extended the availability of…

We audited Summit Construction and Environmental Services, LLC, because we received an anonymous complaint alleging that Summit Construction (1) did not perform lead-based paint evaluations in a timely manner, (2) did not produce adequate lead-based paint inspection reports in accordance with applicable requirements, and (3) showed favoritism toward certain contractors performing lead-paint inspections.  Our objective was to determine…

We audited the Charlottesville Redevelopment and Housing Authority’s use of public housing operating and capital funds because (1) we received a hotline complaint alleging that the Authority mismanaged its procurement activities and improperly awarded an internet services contract for more than $200,000 without receiving competitive bids and (2) we had never audited the Authority.  Our audit objective was to determine whether the Authority…

We audited the Housing Authority of the City of Easton, PA’s Housing Choice Voucher Program because (1) we received a complaint alleging that the Authority made improper payments to program participants and a consultant to the Authority inappropriately placed herself on the program waiting list and (2) we had never audited the Authority.  Our audit objective was to determine whether the Authority administered its program in accordance with…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Fort Collins Housing Authority’s Village on Redwood Rental Assistance Demonstration Program (RAD) project.  We selected the Authority because it had completed the entire RAD conversion process with new construction, and its Village on Redwood RAD project used the largest amount of Federal funds of the State of Colorado projects.  Our…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted the U.S. Department of Justice (DOJ) and the U.S. Attorney’s Office for the Northern District of New York in a civil investigation of Gateway Funding Diversified Mortgage Services, LP, now known as Finance of America Mortgage, LLC (FAM).  Gateway was a Federal Housing Administration (FHA)-approved mortgage lender.  On May 31, 2015,…

We audited the City of Erie, PA’s Community Development Block Grant program because we received a complaint regarding its code enforcement program and we had not audited the City’s program since 1997.  The complaint alleged that the City targeted low- to middle-income residents in certain neighborhoods requiring expensive repairs to their homes and properties, which could result in legal actions and liens if the homeowners did not make…

We audited the Adams County Housing Authority because (1) a news article reported that the executive director received an excessive salary and practiced nepotism, (2) we received a complaint alleging nepotism and potential misuse of Federal funds, and (3) we had never audited the Authority.  Our audit objective was to determine whether the Authority administered its program according to applicable U.S. Department of Housing and Urban…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Meeker Family and Elderly Housing project based on a referral from HUD’s Office of Multifamily Housing Programs in Denver, CO.  The project is owned and managed by the Meeker Housing Authority.  HUD alleged that the owner had failed to file audited financial statements or make mortgage payments to HUD for the past 10 years.  Our…

We audited Diamond Park because of concerns raised by the U.S. Department of Housing and Urban Development’s (HUD) Departmental Enforcement Center regarding the management of the project and we had never audited it.  Our audit objective was to determine whether the owner managed the project in accordance with its regulatory agreement and HUD requirements.  We focused the audit on reviewing (1) participant eligibility and their…

We audited the Chester Housing Authority’s Housing Choice Voucher program because (1) it recently regained control of its operations after 20 years in receivership, (2) it had 1,566 vouchers and received more than $14.9 million in fiscal year 2016, and (3) we had not audited its program.  Our audit objective was to determine whether the Authority ensured that its Housing Choice Voucher program units met the U.S. Department of Housing and…

We audited Schwenckfeld Manor because it was a high-risk multifamily project on our multifamily risk assessment for projects within our region and we had never audited it.  Our audit objectives were to determine whether the project owner (1) disbursed project funds for costs that were reasonable, necessary, and supported for the operation and maintenance of the project; and (2) properly disclosed identity-of-interest relationships. The…

We audited Baker Tower Apartments, LLC (corporation), located in Denver, CO, based on data showing that the corporation had taken more than $3.4 million in owner distributions since 2013 and scored poorly on its most current Real Estate Assessment Center physical property inspection.  The objective of our audit was to determine whether the corporation complied with the regulatory agreement and U.S. Department of Housing and Urban…

The U.S. Department of Housing and Urban Development, Office of Inspector General audited the Denver Housing Authority of Denver, CO for calendar years 2013-2015.  The audit was initiated because of deficiencies found in other procurement audits in our region.  The Authority is the largest recipient of U.S. Department of Housing and Urban Development (HUD) funds in the region, and we wanted to ensure that it did not have the…

We audited the Loudoun County Department of Family Services’ Housing Choice Voucher program because (1) we received a complaint alleging housing quality standards problems with a housing unit participating in the County’s program, (2) the County had 688 vouchers and received more than $6.4 million in fiscal year 2016, and (3) we had not audited its program.  Our audit objective was to determine whether the County ensured that its Housing…

We audited the Yorkville Cooperative’s administration of its U.S. Department of Housing and Urban Development (HUD)-insured property and housing assistance contract based on a complaint alleging that the Cooperative (1) spent excessive amounts for maintenance and repairs and (2) did not recertify tenants in a timely manner.  Our objective was to determine whether the Cooperative administered its HUD-insured property and housing assistance…

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 (…