We audited the Office of the Commissioner for Municipal Affairs’ (OCMA) Puerto Rico State Community Development Block Grant (CDBG) Section 108 Loan Guarantee program as part of our strategic plan, based on concerns regarding the slow progress of the Vieques sports complex project.  The objective of this audit was to determine whether OCMA used Section 108 loan proceeds on a project that met a national objective of the CDBG program and…

We audited the Municipality of Arecibo’s HOME Investment Partnerships Program as part of our strategic plan based on the results of a recent audit of the Municipality’s Community Development Block Grant program.  The objectives of the audit were to determine whether dwelling units acquired under the home-ownership program complied with the HUD’s housing standards and affordability requirements, whether the Municipality disbursed HOME funds…

In accordance with our regional plan to review public housing programs and because of weaknesses identified by the U.S. Department of Housing and Urban Development’s (HUD) Office of Public Housing, we reviewed the Malakoff Housing Authority, Malakoff, TX.  Our objective was to determine whether the Authority’s controls were sufficient to ensure that it administered its HUD Public Housing programs in accordance with regulations and guidance…

In accordance with our regional plan to review public housing programs and because of weaknesses identified by the U.S. Department of Housing and Urban Development’s (HUD) Office of Public Housing, we reviewed the City of Brackettville Housing Authority, Brackettville, TX.  Our objective was to determine whether the Authority operated its public housing and related grant programs in accordance with HUD requirements.  The Authority’s…

We completed an audit of the City of Eagle Pass Housing Authority’s (Authority) American Recovery and Reinvestment Act of 2009 (Recovery Act) grant activities. The Authority was selected based on the U.S. Department of Housing and Urban Development’s (HUD), Office of the Inspector General’s (OIG)  annual plan to conduct oversight of the Recovery Act funds provided to public housing agencies and our regional risk evaluation.  Our audit…

We audited the Puerto Rico Housing Finance Authority’s HOME Investment Partnerships Program 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 Authority reported accurate and supported information in the U.S. Department of Housing and Urban Development’s (HUD) Integrated Disbursement and Information System and disbursed HOME funds within HUD-established…

We audited the Harris County Housing Authority, Houston, TX, at the request of the U.S. Department of Housing and Urban Development’s (HUD) Fort Worth Office Director of Public and Indian Housing.  The request followed a series of news articles alleging mismanagement and extravagant spending at the Authority, the removal or replacement of various former managers and board of commissioners members, and concerns expressed by the new managers…

We conducted a limited review of Federal Housing Administration (FHA) loans underwritten by CTX Mortgage Company LLC. We selected the lender based on the results of an auditability survey, which determined that CTX Mortgage allowed prohibited restrictive covenants to be filed against Federal Housing Administration (FHA)-insured properties. The objective of our review was to determine the extent to which CTX Mortgage failed to prevent the…

We audited the Housing Authority of the City of El Paso because it met our oversight objectives for the American Recovery and Reinvestment Act of 2009, and because our risk assessment found the Authority had more than $1.7 million to be spent within 3 months of the expenditure deadline.  Our audit objectives were to determine whether the Authority properly (1) obligated and spent its formula Recovery Act grant funds, (2) obtained its…

We audited the Housing Authority of the City of El Paso because it met our oversight objectives for the American Recovery and Reinvestment Act of 2009, and because our risk assessment found the Authority had more than $1.7 million to be spent within 3 months of the expenditure deadline. Our audit objectives were to determine whether the Authority properly (1) obligated and spent its formula Recovery Act grant funds, (2) obtained its formula…

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 U. S. Department of Housing and Urban Development (HUD) Neighborhood Stabilization Program (NSP1) administered by the Texas Department of Housing and Community Affairs. We selected the Department based upon the large amount of NSP1 funding that it received, more than $101 million. Our objective was to determine whether the Department complied with NSP1 requirements for obligations, expenditures, program income, monitoring, and…

In accordance with our goal to review Housing and Economic Recovery Act of 2008 grantees and because of weaknesses identified by the U.S. Department of Housing and Urban Development (HUD), the Office of the Inspector General (OIG) initiated a review of the City of San Antonio’s activities funded by its Neighborhood Stabilization Program 1 grant. The objective was to determine whether the City administered its grant in accordance with program…

We audited the City of Houston’s Community Development Block Grant (CDBG) Disaster Recovery downpayment assistance program. The program allowed the City to provide up to $45,000 in downpayment assistance for homebuyers in low to moderate income areas within the City limits. We initiated the audit as part of the U. S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) annual audit plan to implement oversight…

To meet the Office of Inspector General’s (OIG) objective to review funds provided under the American Recovery and Reinvestment Act of 2009 and at HUD's suggestion, we reviewed the Housing Authority of the City of Mineral Wells Public Housing Capital Fund Stimulus (formula) Recovery Act funded activities. Specifically, our objectives were to determine whether the Authority followed the Recovery Act rules and regulations when obligating and…

We audited the Gonzales Housing Authority’s American Recovery and Reinvestment Act of 2009 Public Housing Capital Fund formula grant because it met the Office of Inspector General’s (OIG) most recent audit plan objective to contribute to the oversight objectives of the Recovery Act and the San Antonio Office of Public Housing recommended it for audit. Our objectives were to determine whether the Authority (1) properly obligated and spent its…

We audited the financial and procurement operations of the Housing Authority of the City of Port Arthur, TX. We conducted this audit due to deficiencies identified in a prior audit. Our objectives were to determine whether the Authority had sufficient financial and procurement controls to ensure it used U. S. Department of Housing and Urban Development (HUD) funds in accordance with laws, regulations, and policies. This review included…

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 SWBC Mortgage Corporation, a Federal Housing Administration (FHA) direct endorsement lender in San Antonio, TX. We selected the lender for audit because as of September 30, 2011, it had 25 seriously delinquent loans. Our objective was to determine whether the lender originated single-family home loans in accordance with U. S. Department of Housing and Urban Development (HUD) and FHA requirements for loans with amortization dates…