We audited the New Orleans Redevelopment Authority (Authority), a $29.7 million U.S. Housing and Urban Development (HUD) Neighborhood Stabilization Program 2 (NSP 2) grantee. We initiated the audit as part of the HUD Office of Inspector General’s (OIG) annual audit plan to review programs funded by the American Recovery and Reinvestment Act of 2009 (Recovery Act). Our objective was to determine whether the Authority’s use of the NSP 2 funding…

We audited the East Orange Revitalization and Development Corporation (Corporation). We selected the Corporation based on a request for an audit from the Newark U.S. Department of Housing and Urban Development (HUD) Office of Community Planning and Development. The objective of the review was to determine whether the Corporation complied with HOME Investment Partnerships Program (HOME) requirements and Federal regulations. Corporation…

As part of our audit of the East Orange Revitalization and Development Corporation (Corporation), we reviewed the City of East Orange’s (City) compliance with the HOME Investment Partnerships Program (HOME) in regard to the eligibility of an awarded capacity building grant and developer fees awarded to the Corporation. This review raised issues in regard to the City’s compliance with HOME program requirements, Federal regulations, and HOME…

We audited the Jersey City Housing Authority’s (Authority) administration of its Replacement Housing Factor (RHF) grants received under the capital fund program. This is the third audit report regarding the Authority’s capital fund programs. We selected the Authority because of the size of its capital fund programs and because of its U.S. Department of Housing and Urban Development (HUD) risk rating. Our audit objective was to determine…

We audited the Jersey City Housing Authority’s (Authority) administration of its public housing capital fund program funded under the American Recovery and Reinvestment Act of 2009 (Recovery Act). This is the second audit report regarding the Authority’s capital fund programs. We selected the Authority because of the size of its capital fund programs and because of its U.S. Department of Housing and Urban Development (HUD) risk rating. Our…

We audited the Housing Authority of East Baton Rouge Parish's (Authority) American Recovery and Reinvestment Act of 2009 (Recovery Act) Public Housing Capital Fund obligations. Our audit objective was to determine whether the Authority met HUD and Recovery Act requirements when obligating and expending funds it received under the Recovery Act. We initiated the audit as part of our audit plan and goal to review funds provided under the…

We conducted an audit of the Irvington Housing Authority’s (Authority) Capital Fund programs. The audit objectives were to determine whether Authority officials (1) obligated and expended its Capital Funds in accordance with U.S. Department of Housing and Urban Development (HUD) regulations, (2) had a financial management system in place that complied with program requirements and (3) whether the allegations in an anonymous complaint could be…

We audited the City of Bayonne, NJ's (City) Community Development Block Grant (CDBG) economic development activities in response to a complaint (HL- 09-1015) that contained four allegations. Our audit objectives were to determine whether the City (1) disbursed CDBG economic development funds efficiently and effectively in accordance with its submission to HUD and with the applicable rules and regulations, (2) used CDBG economic development…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited ACORN Associates, Inc.’s (Associates) use of its fiscal years 2004 and 2005 Lead Elimination Action Program (program) grant funds. Associates was selected for audit based upon a request from HUD’s Office of Healthy Homes and Lead Hazard Control and multiple congressional requests. Our objective was to determine whether Associates expended program…

We audited the Jefferson Parish Housing Authority as part of our annual audit plan to review public housing programs. Our objective was to determine whether the Authority operated in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and other requirements. Specifically, we wanted to determine whether the Authority (1) complied with procurement requirements and (2) ensured that its expenditures were eligible and…

We audited the Jersey City Housing Authority's (Authority) administration of its capital fund programs. We selected the Authority because of the size of its capital fund programs and because of its US, Department of Housing and Urban Development (HUD) risk rating. Our audit objectives were to determine whether the Authority (I) obligated and expended funds under the Public Housing Capital Fund program (CFP) and Capital Fund Financing…

We audited the Housing Authority of the City of Shreveport (Authority) as part of our annual audit plan to review American Recovery and Reinvestment Act of 2009 (Recovery Act) funds. Our objective was to determine whether obligations the Authority made between January 30 and March 17, 2010, were appropriate, prudent, eligible, and supported and whether procurements were made in accordance with requirements. We determined that the Authority…

We conducted a review of Federal Housing Administration (FHA) loans underwritten by Security Atlantic Mortgage Company, Inc. (Security Atlantic), an FHA direct endorsement lender. This review was conducted as part of the Office of Inspector General’s (OIG) Operation Watchdog initiative to review the underwriting of 15 direct endorsement lenders at the suggestion of the FHA Commissioner. The Commissioner expressed concern regarding the…

We audited the State of Louisiana, Office of Community Development’s (State), Orleans Parish Long Term Community Recovery Program (Program), administered by the State’s subrecipient, the City of New Orleans (City). Our objective was to determine whether the City, as the State’s subrecipient, met the requirements of its cooperative endeavor agreement (agreement) with the State during its administration of the New Orleans Redevelopment Authority’…

We completed an audit of the City of Jersey City’s (City) Community Development Block Grant (CDBG) float loan activity. Our audit objective was to determine whether the City ensured that CDBG funds used for the float loan complied with applicable rules and regulations. The City did not comply with applicable regulations and failed to take timely action when the float loan defaulted. Specifically, it did not (1) make a good faith effort to…

We performed a review of the State of Louisiana, Office of Community Development’s (State), Louisiana Tourism Marketing Program (Program), administered by the State’s subrecipient, the Department of Culture, Recreation and Tourism (DCRT). We initiated the review as part of the Office of Inspector General (OIG) Gulf Coast Region’s audit plan and examination of activities related to Gulf Coast hurricane disaster relief efforts. Our objective was…

We audited Infinity Home Mortgage Company, Inc. (Infinity Home Mortgage), a nonsupervised lender approved to originate Federal Housing Administration (FHA) single-family mortgage loans. We selected Infinity Home Mortgage because its default rate for the State of Pennsylvania was significantly higher than the average default rate for the State. Our objective was to determine whether Infinity Home Mortgage complied with U.S. Department of Housing…

We completed an inspection of the State of Louisiana’s (State) Road Home Elevation Incentive (elevation grant) program funded by HUD Community Development Block Grant disaster recovery funds.  We wanted to know whether homeowners used the funds to elevate their homes as set forth in their grant agreements.  Our inspection covered 199 (about 10 percent) of the 1,906 property owners who received more than $44.4 million in elevation…

We completed an audit of the City of Jersey City's (City) capacity to administer Community Development Block Grant (CDBG) funding provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act). Our objectives were to evaluate the City’s capacity in the areas of internal controls, eligibility, financial controls, procurement, and output/outcomes in administering CDBG funds. The City generally had adequate financial…