We audited the Chelsea, MA, Housing Authority based on a request from the U.S. Department of Housing and Urban Development (HUD), Boston Office of Public and Indian Housing, which was concerned about financial controls at the Authority.  Our audit objectives were to determine whether Authority officials properly implemented financial controls over the allocation of costs, and reasonableness of salaries. Authority officials did not design…

We audited the Southern Nevada Regional Housing Authority’s use of U.S. Department of Housing and Urban Development (HUD) public housing operating funds.  We audited the Authority based on a complaint alleging that the Authority (1) failed to competently oversee the Federal dollars entrusted to it and (2) did not have inventory controls in place to prevent the fraudulent use of supplies.  Our audit objective was to determine whether…

We audited the U.S. Department of Housing and Urban Development’s (HUD) Boston Office of Public Housing as part of a nationwide audit of HUD’s oversight of environmental reviews.  We selected the Boston Office based on our risk assessment.  Our audit objectives were to determine whether the Boston Office’s oversight of public housing environmental reviews within its jurisdiction ensured that (1) the responsible entities performed the…

We audited Marina Village Apartments as a result of the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) internal audit of HUD’s servicing of multifamily HUD-held mortgages and a risk analysis.  The objectives were to determine whether project funds were used in compliance with the regulatory agreement and HUD requirements and whether the project operated in compliance with its use agreement. The…

We completed a review of the Lowell Housing Authority’s Public Housing and Recovery Act Capital Fund programs, including its force account activities.  We selected this auditee based on a news articles identifying concerns with the Authority’s use of force account labor.  The objectives of the audit were to determine whether the Authority (1) administered its force account modernization program in accordance with U.S. Department of…

We audited the City of Worcester’s administration of its Community Development Block Grant (CDBG) program.  We selected the City for review based on a request from the U.S. Department of Housing and Urban Development (HUD), Boston, MA, Office of Community Planning and Development.  The objectives of the audit were to determine whether the City established adequate controls to ensure that the CDBG activities were eligible and supported…

We audited the Federal Housing Administration (FHA)-insured loan process at All Western Mortgage’s Las Vegas, NV, home office as part of our efforts to improve the integrity of the single-family insurance programs. We selected All Western Mortgage because it is one of the top 10 originators in Nevada and the U.S. Department of Housing and Urban Development’s (HUD) Quality Assurance Division had not performed a review since 2005. The…

We audited the Southern Nevada Regional Housing Authority’s American Recovery and Reinvestment Act Public Housing Capital Fund grants as part of our objective to review funds provided under the American Recovery and Reinvestment Act of 2009. We selected the Authority because it is a newly formed entity, created January 1, 2010, and the Authority and the entities that formed it received more than $21 million in Recovery Act Capital Fund grants…

In conjunction with our external audit of Innotion Enterprises, Inc. (Audit Report #2012-LA-1010), we reviewed termite inspection passthrough costs that it submitted to the U.S. Department of Housing and Urban Development (HUD) for payment as part of its real estate-owned (REO) Management and Marketing III (M&M III) program field service manager contract. We selected Innotion’s Las Vegas, NV, branch based on the size and scope of its…

We audited the U.S. Department of Housing and Urban Development (HUD) real estate-owned (REO) Management and Marketing (M&M) III program at Innotion Enterprises, Inc., to determine whether Innotion performed property preservation and protection services according to contract requirements. The review was part of our efforts to improve the integrity of the single-family insurance programs. We selected Innotion’s Las Vegas, NV, branch based…

We completed an audit of the Lawrence Housing Authority, Lawrence, MA, (Authority) pertaining to its administration of U.S. Department of Housing and Urban Development (HUD) programs. The objective of this audit was to determine whether the Authority had acceptable management and financial practices to efficiently and effectively administer the use of Section 8 and public housing program funds in compliance with its annual contributions…

We audited the Housing Choice Voucher and Federal public housing programs at the Medford Housing Authority due to a complaint received by the U.S. Department of Housing and Urban Development (HUD). Our overall audit objective was to determine whether the Authority had acceptable management practices to efficiently and effectively administer its housing programs while providing decent, safe, and sanitary housing in compliance HUD requirements and…

We audited the Women’s Development Center’s administration of its Supportive Housing Program (SHP) with concentration on the transitional housing grants provided by the U.S. Department of Housing and Urban Development (HUD). Our review was initiated because of a referral from the Office of Inspector General’s (OIG) Office of Investigation due to concerns about the Center’s compliance with SHP requirements. Our overall objective was to…

We audited the Federal Housing Administration (FHA)-insured loan process at Universal American Mortgage Company (lender) to determine whether the lender complied with U.S. Department of Housing and Urban Development (HUD) regulations, procedures, and instructions in the origination and quality control review of FHA-insured loans. The review was part of our efforts to improve the integrity of the single-family insurance programs. We selected…

We audited the Housing Choice Voucher program at the Fall River Housing Authority as part of our annual audit plan. The overall objective of the audit was to determine whether the Authority efficiently and effectively administered its Voucher program in compliance with its annual contributions contracts and U.S. Department of Housing and Urban Development (HUD) regulations. Our specific subobjectives were to determine whether (1) the Authority…

We reviewed the administration expenses charged to the City of Brockton’s Community Development Block Grant in response to a complaint alleging that the City was charging the Community Development Block Grant program for City expenses. The objectives of our review were to determine whether the City (1) properly accounted for and reported its planning and administrative expenses for its Community Development Block Grant and (2) prepared accurate…

We audited the Housing Choice Voucher program and Federal public housing programs at the Weymouth Housing Authority as part of our annual audit plan. The overall objective of the audit was to determine whether the Authority had acceptable management practices to efficiently and effectively administer its Housing Choice Voucher program while providing decent, safe, and sanitary housing in compliance with U.S. Department of Housing and Urban…

We audited the City of Las Vegas Homelessness Prevention and Rapid Re-Housing Program (HPRP) established by the American Reinvestment and Recovery Act of 2009 (Recovery Act). Our review of the City of Las Vegas (City) was in response to the Recovery Act, which mandates that OIG take the responsibility to oversee and audit programs and activities funded by the Recovery Act. The City received a grant of $2.1 million. Our objective was to…

We audited the monitoring conducted by the Office of Public Housing (PIH), in Region 1 of their Recovery Act Capital Fund Grantees, for compliance with the Recovery Act and applicable U.S. Department of Housing and Urban Development (HUD) regulations, policies and procedures. Our objective was to determine whether PIH in Region 1 (1) monitored Recovery Act grantees identified by the risk assessment process HUD established and implemented for…

We reviewed The Community Builders, a nonprofit development and asset management firm that received a $78.6 million grant from the U.S. Department of Housing and Urban Development (HUD). Through the American Recovery and Reinvestment Act of 2009, Congress established the Neighborhood Stabilization Program 2 to grant funds to States, local governments, nonprofits, and a consortium of nonprofit entities for the purpose of stabilizing communities…