We audited the U.S. Department of Housing and Urban Development’s (HUD) Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (ESG-CV) program. Our audit objective was to determine what challenges ESG-CV grant recipients faced in implementing the program and using grant funds. We used a survey questionnaire to gather feedback and insight directly from the 362 recipients of ESG-CV grants. At the time we…

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…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Tacoma Housing Authority’s participation in the Rental Assistance Demonstration Program (RAD) because it had the highest number of completed RAD units and the second highest number of total RAD units in HUD’s Region 10.  Our objective was to determine whether the Authority executed the appropriate written agreements for RAD, ensured that…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Benkelman Housing Authority based on a request from the U.S. Department of Housing and Urban Development, Office of Inspector General (HUD OIG), Office of Investigation.  Additionally, HUD conducted an onsite assessment in May 2016 and identified concerns, including procurement, income verification, travel policy, and significant control…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Spokane Housing Authority due to the Authority’s participation in the Rental Assistance Demonstration Program (RAD), which was a priority for the Office of Audit.  Our objective was to determine whether the Authority followed relocation requirements during its RAD conversion of the Parsons Apartments. We found that The Authority did not…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General selected the Housing Authority of Snohomish County for audit based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Office of Labor Standards Enforcement in Seattle, WA.   Our objective was to determine whether the Authority executed Agreements To Enter Into Housing Assistance Payments Contract (forms HUD-52531-A and…

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.         …

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Homewood Terrace Mutual Homes’ Section 8 housing assistance payments program due to concerns over poor financial reporting and potentially inappropriate involvement by one of its board members.  Our objective was to determine whether Homewood Terrace conducted timely reexaminations, correctly calculated and requested assistance payments, and…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Snohomish County’s Community Development Block Grant (CDBG) entitlement program because the U.S. Department of Housing and Urban Development (HUD), as part of its 2014 monitoring report, noted findings and concerns related to the County’s use of program income.  In addition, the County’s 2013 risk assessment concluded that procurement was an…

The U.S. Department of Housing and Urban Development (HUD) – Office of Inspector General audited the Fairmont Housing Authority in Fairmont, NE, regarding its procurement and expenditures for its HUD, Office of Public and Indian Housing programs.  Our audit objective was to determine whether the Authority followed HUD rules and regulations and its own policies and procedures for procurement and expenditures. The Authority did not properly…

The U.S. Department of Housing and Urban Development (HUD) – Office of Inspector General audited the York Housing Authority in York, NE, regarding its procurement and expenditures for its HUD, Office of Public and Indian Housing programs.  Our audit objective was to determine whether the Authority followed HUD rules and regulations and its own policies and procedures for procurement and expenditures. The Authority did not properly procure…

The U.S. Department of Housing and Urban Development (HUD) – Office of Inspector General audited the Stromsburg Housing Authority in Stromsburg, NE, regarding its procurement and expenditures for its HUD, Office of Public and Indian Housing programs.  Our audit objective was to determine whether the Authority followed HUD rules and regulations and its own policies and procedures for procurement and expenditures. The Authority did not…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Redwood Juniper Tacoma Apartments to determine whether Redwood Juniper’s owner took an unauthorized distribution in excess of surplus cash, procured services in accordance with HUD rules and regulations, and maintained an auditable waiting list. We selected the multifamily housing project for audit because it appeared that the project owner took…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited King County, WA’s Shelter Plus Care program to determine whether King County met the matching requirements for its Shelter Plus Care grants.  We selected King County because it received the most Shelter Plus Care funding in HUD’s Region 10 (Alaska, Idaho, Oregon, and Washington). While it was able to provide the necessary service match support…

The U.S. Department of Housing and Urban Development – Office of Inspector General audited Pierce County because it received almost $9 million in total funding in Washington State for its community planning and development grants under the 2011 and 2012 notices of funding availability. The County claimed nearly $242,000 in ineligible matching funds for three HOME projects.  Since these three projects had already received HOME funding and…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited how the Yakama Nation Housing Authority used its nearly $4.9 million Native American Housing Block Grant provided under the American Recovery and Reinvestment Act of 2009.  Our objectives were to determine whether the Authority properly spent its Recovery Act funds, correctly obtained small purchases, and properly reported Recovery Act…

The U.S. Department of Housing and Urban Development – Office of Inspector General reviewed a complaint against a project that was partially funded by the Office of Community Planning and Development’s HOME Investment Partnerships program.  Our objective was to determine whether the allegations in hotline complaint number HL-2013-0804 were valid.  The complainant alleged that while Clare View Seniors Apartments, LP, was in the process…

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…