The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), audited the Nampa Housing Authority’s public housing program in response to a local OIG, Office of Investigation, referral.  Our objective was to determine whether the Authority followed U.S. Department of Housing and Urban Development (HUD) public housing requirements pertaining to (1) calculating contract rents, (2) maintaining its waiting lists…

We audited Luther Towers II because it was a high-risk multifamily project that received low inspection and financial assessment scores on our multifamily risk assessment for projects within our region 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 U.S. Department of Housing and Urban Development (HUD) requirements. The owner of Luther…

We audited the City of Albuquerque’s Community Development Block Grant (CDBG) program based on our risk analysis and as part of the Office of Inspector General’s annual audit plan to review community planning and development funds.  The audit objective was to determine whether the City administered its CDBG program in accordance with U.S. Department of Housing and Urban Development (HUD) requirements. The City did not always properly…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Solace LLC’s Section 8 housing assistance payments program because of the results of our previous audit of another multifamily property.  The person responsible for housing assistance program issues at the other property was also Solace’s manager.  Our objectives were to determine whether Solace correctly computed tenant annual income,…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Reflection5 LLC’s Section 8 housing assistance payments program because of the results of a previous audit of another multifamily property.  The person responsible for housing assistance program issues at the other property was also involved with the housing assistance program at Reflection5.  Our objectives were to determine whether…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Sunset Manor Apartments to evaluate the allegations in a complaint and determine whether the project’s owner made unauthorized distributions and repayment of advances, maintained complete, accurate, and current books and records for the project, and participated in improper procurement practices.         …

At the request of the U.S. Department of Housing and Urban Development’s (HUD) Office of Public Housing in Albuquerque, NM, we conducted a review of the Mesilla Valley Public Housing Authority.  The Office of Public Housing estimated that the Authority could lose nearly $1 million by the end of 2014 because it had leased only 983 of its 1,607 vouchers.  Our objectives were to determine the extent, cause, and impact of not leasing all…

We reviewed the City of Albuquerque, Department of Family and Community Services’ Continuum of Care program.  We initiated the review based on a complaint alleging misconduct in the City’s program.  Specifically, the complainant alleged the City’s Continuum of Care failed to comply with conflict of interest and procurement requirements, did not maintain accurate Homeless Management Information System reports, and expended funds for…

We audited the Truth or Consequences Housing Authority of Truth or Consequences, NM, in response to an anonymous complaint alleging that the Authority inappropriately transferred ownership of some of its properties to the New Mexico Housing and Community Development Corporation and used its assets to support the Corporation’s activities. Our audit objective was to determine whether the Authority had adequate controls to ensure that it complied…

We audited the Grants Housing Authority located in Grants, NM, at the request of U.S. Department of Housing and Urban Development’s (HUD) Public Housing Program Center in Albuquerque, NM.  Our objective was to determine whether the Authority used its capital funds and operating funds for allowable costs, performed contracting activities in accordance with program requirements, and correctly processed and paid for Section 8 housing choice…

We audited the State of Iowa’s monitoring of the City of Cedar Rapids’ voluntary property acquisition program.   We selected the State for review based on a prior audit of the City’s voluntary property acquisition program.  During fiscal years 2009 through 2012, the State awarded the City more than $166 million in disaster funding.  Our audit objective was to determine whether the State monitored the City’s voluntary…

The U.S. Department of Housing and Urban Development (HUD) – Office of Inspector General audited the Idaho Housing and Finance Association’s HOME Investment Partnerships Program because it received approximately $6 million in HOME grants from the U.S. Department of Housing and Urban Development (HUD) in each of fiscal years 2008 through 2010. The objective of our review was to determine whether Idaho Housing complied with HOME match fund and…

We audited Weststar Mortgage Corporation, a Federal Housing Administration (FHA) nonsupervised direct endorsement lender located in Albuquerque, NM. We selected Weststar for review based on a risk assessment of lenders in New Mexico. Our objective was to determine whether Weststar complied with U. S. Department of Housing and Urban Development (HUD) and FHA loan origination requirements for loans on which the borrowers defaulted and FHA paid…

The U.S. Department of Housing and Urban Development (HUD) – Office of Inspector General audited the Idaho Housing and Finance Association’s HOME Investment Partnerships Program because HUD had not performed a comprehensive monitoring review of Idaho Housing’s program since 2007 and it received approximately $6 million in HOME grants from HUD in each of the fiscal years 2008 through 2010. The objective of our review was to determine whether…

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009, we audited the Housing Authority of the City of Las Cruces Public Housing Capital Fund Stimulus (formula) Recovery Act-funded activities. Specifically, our objectives were to determine whether the Authority (1) properly followed Recovery Act rules and regulations when obligating and expending its Recovery Act formula grant funds, (2)…

We audited the Wilmington Housing Authority's administration of its Public Housing Capital Fund Recovery Act-Funded Formula and Competitive Grants that it received under the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected the Authority for audit because it received a $5.2 million Public Housing Capital Fund Formula (Recovery Act-Funded) grant and two Public Housing Capital Fund Competitive (Recovery Act-Funded)…

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), we audited Albuquerque Housing Services’ (Housing Services) Public Housing Capital Fund Stimulus (formula) Recovery Act-funded activities. Our audit objectives were to determine whether Housing Services (1) properly obligated and expended its Recovery Act formula grant in accordance with requirements, (2) followed the…

We audited the Wilmington Housing Authority’s (Authority) administration of its housing quality standards inspection program for its Section 8 Housing Choice Voucher program as part of our fiscal year 2009 audit plan. The audit objective was to determine whether the Authority adequately administered its Section 8 housing quality standards inspection program to ensure that its program units met housing quality standards in accordance with U.S.…

We audited the Newark, Delaware, branch office (branch office) of J.P. Morgan Chase bank (J.P. Morgan Chase), a supervised direct endorsement lender approved to originate Federal Housing Administration (FHA) single-family mortgage loans. We selected the branch office because its default rate was above the state’s average default rate. Our objective was to determine whether J.P. Morgan Chase complied with U.S. Department of Housing and Urban…

We audited the Newark, Delaware, branch office (branch office) of Wells Fargo Home Mortgage (Wells Fargo). The branch office is mainly responsible for underwriting loans for 22 Wells Fargo sales branch offices in Pennsylvania. We selected the branch office because of its relatively high default rate, compared with the average default rate for the state of Pennsylvania. Our objective was to determine whether the branch office complied with U.S.…