HUD’s Statement of Work for Appraisal Field Review Services Did Not Always Require Sufficient Confirmation of an Interior Review
We audited the U.S. Department of Housing and Urban Development’s (HUD) field review appraisal process. This audit was conducted as part of the HUD Office of Inspector General’s (OIG) fiscal year 2011 annual audit plan and was designed to follow up on selected findings in OIG’s Audit Report 2008-LA-0003 on the appraiser review process. Our objective was to determine whether HUD (1) ensured that field review appraisers complied with the appraisal…
December 01, 2011
Report
#2012-LA-0002
Trinidad Housing Authority Did Not Always Follow Requirements When Expending and Reporting Information About Its Recovery Act Capital Funds
November 28, 2011
Report
#2012-DE-1002
The Housing Authority of the City of Little Rock, AR, Generally Complied With Recovery Act Funding Requirements
We audited the Housing Authority of the City of Little Rock’s American Recovery and Reinvestment Act of 2009 funding. The Authority received more than $6.5 million in Recovery Act funds through three grants: one formula and two competitive. Our objectives were to determine whether the Authority (1) obligated and expended its Recovery Act funding in accordance with HUD rules and regulations and (2) followed Recovery Act reporting requirements…
November 20, 2011
Report
#2012-FW-1003
Review of Information Reported by HUD Recipients Pertaining to the Number of Jobs Created and Retained with American Recovery and Reinvestment Act Funds
HUD OIG conducted an evaluation of the information reported by HUD recipients pertaining to the number of jobs created and retained with American Recovery and Reinvestment Act Funds. Our evaluation focused on the job data reported by HUD recipients located in the State of New York and covered the reporting periods from the third quarter of 2009 through the fourth quarter of 2010. We wanted to determine the accuracy of the…
November 15, 2011
Report
#IED-11-008M
HUD Did Not Adequately Support the Reasonableness of the Fee-for-Service Amounts or Monitor the Amounts Charged
We initiated a review of the U.S. Department of Housing and Urban Development’s (HUD) oversight of the Housing Choice Voucher program’s fee-for-service system because it was included in our annual audit plan, prompted by a prior external audit, during which we noted that a housing agency charged management and bookkeeping fees far in excess of the applicable overhead expense while following HUD’s fee-for-service requirements. Our overall audit…
November 15, 2011
Report
#2012-LA-0001
Additional Details To Supplement Our Report on HUD’s Fiscal Years 2011 and 2010 Financial Statements
In this report, we provide additional details to supplement our Report on the U.S. Department of Housing and Urban Development's (HUD) Fiscal Years 20011 and 2010 Financial Statements, which is included in HUD's Fiscal Year 2011 Agency Financial Report.
In OIG's opinion, based on our audit and the reports of other auditors, the financial statements were presented fairly, in all material respects, in conformity with accounting…
November 14, 2011
Report
#2012-FO-0003
The National Community Reinvestment Coalition, Washington, DC, Did Not Comply With Conflict-of-Interest Provisions in Its Fair Housing Initiative Program Agreement With HUD
We audited the National Community Reinvestment Coalition’s (grantee) compliance with provisions in its Fair Housing Initiatives Program grant agreement with the U. S. Department of Housing and Urban Development (HUD). The audit was conducted based on a congressional request, which raised questions regarding the grantee’s compliance with conflict-of-interest provisions in its grant agreement with HUD. Our objective was to determine whether the…
November 13, 2011
Report
#2012-PH-1002
Audit of the Federal Housing Administration’s Financial Statement for Fiscal Years 2011 and 2010
In accordance with the Government Corporation Control Act as amended (31 U.S.C. 9105), the Office of Inspector General engaged the independent certified public accounting firm of Clifton Gunderson LLP (CG) to audit the fiscal years 2011 and 2010 financial statements of the Federal Housing Administration (FHA). The contract required that the audit be performed according to Generally Accepted Government Auditing Standards (GAGAS).
CG is…
November 06, 2011
Report
#2012-FO-0002
Audit of Government National Mortgage Association’s (Ginnie Mae) Financial Statement for Fiscal Years 2011 and 2010
In accordance with the Government Corporation Control Act as amended (31 U.S.C. 9105), the Office of Inspector General engaged the independent certified public accounting firm of Clifton Gunderson LLP (CG) to audit the fiscal years 2011 financial statements of the Government National Mortgage Association (Ginnie Mae). The contract required that the audit be performed according to Generally Accepted Government Auditing Standards (GAGAS). Ginnie…
November 06, 2011
Report
#2012-FO-0001
Five Star Services, Inc., Fargo, ND, Did Not Submit Monthly Accounting Reports and Section 236 Excess Income Reports to HUD
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, audited Five Star based upon a request from the HUD Denver Office of Multifamily Housing.
The objective of our audit was to determine whether Five Star submitted the required monthly accounting and Section 236 excess income reports to HUD. Five Star did not submit required monthly accounting reports and Section 236 excess income reports to HUD. It…
November 02, 2011
Report
#2012-DE-1001
Fraud in the HUD HOME Program - Testimony before the U.S. House of Representatives Committee on Financial Services
Testimony of John P. McCarty
Acting Deputy Inspector General
Office of Inspector General
U.S. Department of Housing and Urban Development
November 2, 2011
2:00PM
Room 2128 Rayburn House Office Building
November 02, 2011
Single audit guidance
HUD Needed to Improve Its Use of Its Integrated Disbursement and Information System To Oversee Its Community Development Block Grant Program
We audited the U.S. Department of Housing and Urban Development’s (HUD) use of its Integrated Disbursement and Information System to provide oversight of activities in its Community Development Block Grant program. The audit was performed based on the Office of the Inspector General’s (OIG) annual audit plan and its strategic plan to help HUD improve its fiscal responsibilities. The objective of the audit was to assess the adequacy of HUD’s use…
October 31, 2011
Report
#2012-PH-0001
The Sanford Housing Authority Lacked Adequate Management of and Controls Over Its Public Housing and Section 8 Programs
We audited the Sanford Housing Authority (Authority) to assess certain issues raised in a congressional referral. The referral alleged improper use or mismanagement of the Authority’s public housing, American Recovery and Reinvestment Act, and Section 8 Housing Choice Voucher program funds. The audit objectives were to determine whether the Authority properly used and accounted for public housing, Recovery Act, and Section 8 funds.
We…
October 28, 2011
Report
#2012-AT-1002
The City of Syracuse, NY, Did Not Always Administer Its CDBG Program in Accordance With HUD Requirements
We audited the operations of the City of Syracuse, NY, pertaining to its Community Development Block Grant (CDBG) program. The objectives of the audit were to determine whether the City administered its CDBG program effectively, efficiently, and economically in accordance with applicable rules and regulations. Specifically, we wanted to determine whether City officials had (1) established and implemented the necessary controls to ensure that…
October 25, 2011
Report
#2012-NY-1003
The Municipality of San Juan Generally Complied With Homelessness Prevention and Rapid Re-Housing Program Requirements
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…
October 24, 2011
Report
#2012-AT-1001
Healthy Neighborhoods, Inc., Baltimore, MD, Generally Ensured That Its Consortium Members Met Recovery Act Requirements
We audited Healthy Neighborhoods, Inc.’s Neighborhood Stabilization Program 2 based on a complaint received by our office and as part of our annual audit plan to review activities funded by the American Recovery and Reinvestment Act of 2009. The grantee received $26 million in Program funds under the Recovery Act. Our objective was to determine whether the grantee ensured that its consortium members properly awarded Program contracts and…
October 24, 2011
Report
#2012-PH-1001
The City of New York, NY, Charged Questionable Expenditures to Its Homelessness Prevention and Rapid Re-Housing Program
We completed an audit of the City of New York, NY (City), pertaining to its administration of its Homelessness Prevention and Rapid Re-Housing Program (HPRP) funded under the American Recovery and Reinvestment Act of 2009. Our audit objectives were to determine whether City officials (1) disbursed HPRP funds efficiently and effectively in accordance with HUD and other applicable requirements; (2) had a financial management system in place to…
October 18, 2011
Report
#2012-NY-1002
The City of New York, NY, Charged Questionable Expenditures to Its Homelessness Prevention and Rapid Re-Housing Program
October 18, 2011
Report
#2012-NY-1002
The Bellingham Whatcom County Housing Authorities, Bellingham, WA, Generally Complied With American Recovery and Reinvestment Act of 2009 Capital Fund Grant Requirements
The U.S. Department of Housing and Urban Development, Office of Inspector General audited the Bellingham Whatcom County Housing Authorities to determine whether expenditures for American Recovery and Reinvestment Act of 2009 Capital Fund Grants were appropriate, eligible, and adequately supported and whether related procurements were made in accordance with 24 CFR (Code of Federal Regulations) Part 85 and Recovery Act requirements. We selected…
October 14, 2011
Report
#2012-SE-1001
Management and Performance Challenges for Fiscal Year 2012 and Beyond
October 14, 2011
Top management challenges