We reviewed the Puerto Rico Department of Housing’s (PRDOH) Electrical Power System Enhancements and Improvements programs to provide (1) background and funding information, (2) an update on the status of the programs and their progress, and (3) other relevant program information for interested stakeholders including Congress and the public. The U.S. Department of Housing and Urban Development (HUD) provided its grantee, PRDOH, $1.93…

We audited the Puerto Rico Housing Finance Authority’s (PRHFA) Homebuyer Assistance Program (HBA), which provides eligible applicants with closing costs and downpayment assistance for the purchase of a primary residence.  The U.S. Department of Housing and Urban Development (HUD) provided its grantee, the Puerto Rico Department of Housing (PRDOH), $495 million in Community Development Block Grant Disaster Recovery funds for HBA Our…

We audited the Kentucky Commission on Human Rights’ fair housing complaint intake process.  We initiated this audit based on an internal risk assessment of Fair Housing Assistance Program agencies’ challenges.  Our audit objectives were to (1) determine the extent to which the Commission processed fair housing inquiries within 30 days and (2) evaluate its reasons for closing fair housing inquiries.We were unable to determine the extent…

We audited the Puerto Rico Department of Housing’s (PRDOH) fraud risk management practices to assess the maturity of its antifraud efforts.  HUD heavily relies on its grantees to detect and prevent fraud, waste, and abuse and PRDOH is HUD’s second largest Community Development Block Grant Disaster Recovery and Mitigation (CDBG-DR and CDBG-MIT) grantee with over $20 billion in block grant funding.  Our objective was to assess PRDOH’s…

We audited the Puerto Rico Department of Housing’s (PRDOH) Home Repair, Reconstruction, or Relocation (R3) program.  We initiated this audit as part of our commitment to helping the U.S. Department of Housing and Urban Development (HUD) support effectiveness and accountability in long-term disaster recovery.  Our objective was to determine whether PRDOH followed applicable program requirements when spending R3 program funds. During…

We audited the Puerto Rico Department of Housing (PRDOH) in accordance with the U.S. Department of Housing and Urban Development, Office of Inspector General’s (HUD OIG) goal to review disaster funding and based on a congressional request for HUD OIG to conduct capacity reviews for Hurricanes Harvey, Irma, and Maria grantees.  Our audit objectives were to determine whether the PRDOH had the capacity to (1) administer its Community…

We audited the Wausau Community Development Authority’s Housing Choice Voucher Program based on our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction (States of Illinois, Indiana, Michigan, Minnesota, Ohio, and Wisconsin).  The audit was part of the activities in our fiscal year 2019 annual audit plan.  Our audit objective was to determine whether the Authority administered its program in…

We audited the Municipality of Yauco’s Community Development Block Grant (CDBG) program as part of our strategic plan.  We selected this auditee because the U.S. Department of Housing and Urban Development (HUD) classified the Municipality as a high-risk grantee in its 2017 risk assessment review.  Our objective was to determine whether the Municipality complied with HUD regulations, procedures, and instructions related to the…

We audited the Louisville-Jefferson County Metropolitan Government’s tenant-based rental assistance (TBRA) activity in its HOME Investment Partnerships and Continuum of Care (CoC) programs, based on a hotline complaint alleging inappropriate administration of TBRA.  In addition, we selected Louisville Metro for review in accordance with the Office of Inspector General’s annual audit plan.  Our audit objective was to determine whether…

We audited the Lexington-Fayette Urban County Housing Authority’s Section 8 Housing Choice Voucher program based on our risk assessment of all Kentucky public housing agencies and as part of the activities in our annual audit plan.  Our audit objective was to determine whether the Authority administered its program units in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and its own requirements. The Authority…

We audited the Lexington-Fayette Urban County Housing Authority’s Rental Assistance Demonstration Program (RAD) conversion to the Section 8 Project-Based Voucher program and compliance with requirements after the conversion.  We selected the Authority for review in accordance with our annual audit plan.  Our audit objective was to determine whether the Authority complied with the U.S. Department of Housing and Urban Development’s (HUD…

We audited the Yabucoa Volunteers of America Elderly Housing, Inc., Section 202 Supportive Housing for the Elderly Program.  We selected the Yabucoa housing project for review based on concerns regarding the slow progress of the project as noted during the audit of the Puerto Rico Department of Housing multifamily special escrow funds.  The objective of this audit was to determine whether Volunteers used Section 202 funds in…

We audited the Municipality of San Juan’s Emergency Solutions Grant (ESG) program.  We selected the Municipality for review as part of our strategic plan based on the large amount of ESG funds approved and because the U.S. Department of Housing and Urban Development (HUD) classified the Municipality as a high-risk grantee in its 2016 risk assessment.  Our main objective was to determine whether the Municipality administered its ESG…

We audited the Commonwealth of Kentucky’s (Commonwealth) administration of the U.S. Department of Housing and Urban Development’s (HUD) Neighborhood Stabilization Program (NSP) based on a referral from the Louisville, KY, Office of Community Planning and Development and in accordance with our annual audit plan.  Our objective was to determine whether the Commonwealth administered its NSP1 and NSP3 grants in accordance with HUD’s…

We audited the Office of the Commissioner for Municipal Affairs’ (OCMA) Puerto Rico State Community Development Block Grant program.  We selected OCMA for review based on concerns regarding the slow progress of the Municipality of San Sebastian’s fine arts center.  The objective of this audit was to determine whether OCMA effectively used State Block Grant funds on a fine arts center that met a national objective of the program and…

We audited the Louisville Metro Housing Authority’s Section 8 Housing Choice Voucher program based on our risk assessment of all Kentucky public housing agencies and as part of the activities in our annual audit plan.  Our audit objective was to determine whether the Authority administered its program units in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and its own requirements.  The Authority did not…

We audited the Louisville-Jefferson County Metropolitan Government’s Housing Opportunities for Persons With AIDS (HOPWA) program.  We selected Louisville Metro for review based on a management referral from the U.S. Department of Housing and Urban Development’s (HUD) Louisville, KY, Office of Community Planning and Development and in accordance with our annual audit plan.  Our audit objective was to determine whether Louisville Metro…

We audited the Puerto Rico Department of Housing’s multifamily special escrow funds.  This audit was the result of a referral from the San Juan Office of Multifamily Housing Programs.  The objectives of the audit were to determine whether the Department administered and disbursed its escrow funds in accordance with its memorandum of understanding with the U.S. Department of Housing and Urban Development (HUD) and whether funded…

We audited the Kentucky Housing Corporation’s administration of the U.S. Department of Housing and Urban Development’s (HUD) Loss Mitigation program for loans insured by the Federal Housing Administration (FHA).  We selected the Corporation based on our analysis of risk factors of single-family loan servicers in Region 4’s jurisdiction.  Our audit objective was to determine whether the Corporation accurately reported the default…

We audited the Municipality of Bayamon’s Emergency Shelter Grants and Emergency Solutions Grants programs.  We selected this auditee based on congressional and hotline complaints alleging that the Municipality improperly used Emergency funds to transport people from Puerto Rico to mainland U.S. cities to receive rehabilitation treatment.  Our main audit objectives were to determine whether allegations included in the complaints had…