As part of the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) annual plan and based on the large amount of funds approved, we audited the Municipality of Arecibo’s Community Development Block Grant program.  Our main objective was to determine whether the Municipality complied with HUD regulations, procedures, and instructions related to the administration of its Block Grant program. The…

We audited the Municipality of Ponce’s HOME Investment Partnerships Program. We selected the Municipality for review as part of our strategic plan based on the large amount of HOME funds approved. Our objectives were to determine whether the Municipality maintained its financial management system in compliance with HUD requirements and met HOME program objectives. The Municipality’s financial management system (1) did not properly identify the…

We audited the Municipality of Bayamón’s HOME Investment Partnerships Program. We selected the Municipality for review as part of our strategic plan based on the large amount of HOME funds approved. The objectives of the audit were to determine whether the Municipality maintained its financial management system in compliance with U.S. Department of Housing and Urban Development (HUD) requirements and met HOME program objectives. The…

We audited the Municipality of San Juan Homelessness Prevention and Rapid Re-Housing Program. The audit was in accordance with our audit plan to review funds provided under the American Recovery and Reinvestment Act of 2009. We selected the Municipality based on the large amount of Program funds approved. Our objective was to determine whether the Municipality ensured that its Program complied with Recovery Act and U. S. Department of Housing…

We audited the Municipality of San Juan’s HOME Investment Partnerships Program (HOME). We selected the Municipality for review as part of our strategic plan based on the large amount of HOME funds approved. The objectives of the audit were to determine whether the Municipality met HOME program objectives and its financial management system complied with U.S. Department of Housing and Urban Development (HUD) requirements. The Municipality…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, reviewed the State of Montana’s Community Development Block Grant-Recovery (CDBG-R) program, based on HUD’s concern with the State directly loaning CDBG-R funds to entities and because of our focus on the administration of American Recovery and Reinvestment Act funds. The objective of our review was to determine whether the State used its CDBG-R funds in…

We audited the Office of the Commissioner for Municipal Affairs’ (OCAM) State Community Development Block Grant (Block Grant) funds that it received under the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected OCAM for review as part of our strategic plan, based on the amount of Block Grant Recovery Act funds allocated. The objectives of this audit were to determine whether OCAM (1) disbursed Block Grant Recovery Act…

We audited the Municipality of Mayaguez (Municipality) HOME Investment Partnerships Program (HOME). We selected the Municipality for review as part of our strategic plan, based on the amount of HOME funds approved. The objectives of the audit were to determine whether the Municipality met program objectives in its HOME-funded activities and maintained its financial management system in compliance with U.S. Department of Housing and Urban…

HUD OIG audited the Municipality of Arecibo’s (Municipality) HOME Investment Partnerships Program (HOME). We selected the Municipality for review as part of our strategic plan based on the results of a previous audit of the Puerto Rico Department of Housing’s (Department) HOME program, which disclosed that the Department disbursed HOME funds for land acquisition that did not meet program requirements at a 288-unit housing project named Bello…

We audited the Puerto Rico Department of Housing’s (Department) HOME Investment Partnerships Program (HOME). We selected the Department for review as part of our strategic plan based on the results of a previous audit of the Department’s HOME program that disclosed instances of HOME-funded activities with slow progress. The objectives of this audit were to determine whether the Department’s HOME-funded activities met program objectives and…

We completed an audit of the Puerto Rico Public Housing Administration (authority) central office procurement system. We selected the authority for review as part of our strategic plan. The objectives of the audit were to determine (1) whether the authority’s procurement policies and procedures were in compliance with the U.S. Department of Housing and Urban Development’s (HUD) requirements, (2) whether it followed its policies and procedures…

We audited the Puerto Rico Department of Housing (Department) HOME Investment Partnerships Program (HOME). We selected the Department for review as part of our strategic plan. The objectives of the audit were to determine whether the Department (1) reimbursed HOME funds on terminated activities; (2) expended HOME funds within U.S. Department of Housing and Urban Development (HUD)-established timeframes; (3) administered program income,…

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General conducted a capacity review of the Ft. Belknap Indian Community (Ft. Belknap) to determine whether there was evidence that Ft. Belknap lacked the capacity to adequately administer its Recovery Act funding in accordance with requirements. Our review of the Authority was limited to gaining an understanding of internal controls over the administration of…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Fort Belknap Indian Community (Fort Belknap) because HUD’s Northern Plains Office of Native American Programs received information indicating financial irregularities in the administration of Indian Housing Block Grant (block grant) funds. The objective of the audit was to determine whether Fort Belknap administered its Federal funds in a manner…

We audited the Puerto Rico Public Housing Administration’s (authority) Capital Fund Financing Program (Financing Program) as part of the Office of Inspector General’s (OIG) strategic plan goals to improve the U.S. Department of Housing and Urban Development’s (HUD) fiscal accountability. The objectives of the audit were to determine whether the authority obligated and expended the 2003 Financing Program funds in accordance with HUD requirements…

We audited the Municipality of Rio Grande’s (Municipality) Community Development Block Grant (Block Grant) program. We selected the Municipality for review as part of our strategic plan. The objectives of the audit were to determine whether the Municipality complied with U.S. Department of Housing and Urban Development (HUD) regulations, procedures, and instructions related to the administration of the Block Grant program and whether the…

As part of the U.S. Department of Housing and Urban Development (HUD), Office of the Inspector General's (OIG) strategic plan, we audited the Puerto Rico Housing Finance Authority's (Authority) Section 8 Housing Choice Voucher program. Our audit objectives were to determine whether the Authority properly determined housing assistance subsidies, properly determined the eligibility of tenants, and recertified tenants in a timely manner.…

We reviewed Doral Bank Puerto Rico (Doral), an approved issuer for the Government National Mortgage Association (Ginnie Mae). Our objective was to determine whether Doral complied with Ginnie Mae requirements associated with its mortgage-backed securities activities. The review was initiated in connection with the 2007 Ginnie Mae financial statement audit. Doral did not fully comply with Ginnie Mae requirements because it maintained seven…

We audited the Municipality of Carolina's (Municipality) Community Development Block Grant (Block Grant) program. We selected the Municipality for review as part of our strategic plan. The objective of the audit was to determine whether the Municipality complied with U.S. Department of Housing and Urban Development (HUD) regulations, procedures, and instructions related to the administration of the Block Grant program. The Municipality…

As part of the U.S. Department of Housing and Urban Development (HUD), Office of the Inspector General's (OIG) strategic plan, we audited the Municipality of Caguas (authority) Section 8 Housing Choice Voucher program. Our audit objectives were to determine whether Section 8 units met housing quality standards in accordance with HUD requirements and whether the authority properly determined housing assistance subsidies. Of the 10 units…