We audited the City of Reading, PA’s Neighborhood Stabilization Program 2 as part of our annual audit plan to review activities funded by the American Recovery and Reinvestment Act of 2009 (Recovery Act) because the City received $5 million in Program funds under the Recovery Act. Our audit objective was to determine whether the City (1) met Program expenditure deadlines, (2) made Program expenditures that were eligible and adequately supported…

We reviewed the City of Beaumont’s (City) Homelessness Prevention and Rapid Re-Housing Program (Program). Our objective was to determine whether the City ensured that its Program complied with Recovery Act and U. S. Department of Housing and Urban Development (HUD) program expenditure and reporting requirements. The City should strengthen its controls over its Program to better comply with Recovery Act requirements. Specifically, it should…

We conducted an audit of the U.S. Department of Housing and Urban Development’s (HUD) controls over public housing authorities’ (PHA) reporting and accounting for pension and other postemployment benefit obligations. Our concern was whether HUD needed to take action to reduce benefits or provide additional funding to ensure the continued viability of PHAs. Our objectives were to determine whether HUD verified that PHAs (1) submitted…

We audited the Wilmington Housing Authority's administration of its Public Housing Capital Fund Recovery Act-Funded Formula and Competitive Grants that it received under the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected the Authority for audit because it received a $5.2 million Public Housing Capital Fund Formula (Recovery Act-Funded) grant and two Public Housing Capital Fund Competitive (Recovery Act-Funded)…

HUD OIG performed an audit of Crossfire Financial Network, Inc., d/b/a CFN Mortgage Capital (Crossfire), a Federal Housing Administration (FHA) approved direct endorsement lender located in Miami, Florida. The review was performed based on the lender’s volume of loans underwritten and its default rate. The purpose of the audit was to determine whether the lender followed the U.S. Department of Housing and Urban Development’s (HUD) requirements…

HUD OIG performed an audit of Crossfire Financial Network, Inc., d/b/a CFN Mortgage Capital (Crossfire), a Federal Housing Administration (FHA) approved direct endorsement lender located in Miami, Florida. The review was performed based on the lender’s volume of loans underwritten and its default rate. The purpose of the audit was to determine whether the lender followed the U.S. Department of Housing and Urban Development’s (HUD) requirements…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s Region VII Office of Community Planning and Development (CPD) to determine whether it complied with HUD’s monitoring requirements for Recovery Act recipients. The Region VII CPD office complied with HUD’s monitoring requirements for Recovery Act recipients. It appropriately established and implemented a risk assessment process to target…

In response to a congressional and U.S. Department of Housing and Urban Development (HUD) request to review allegations of corruption and mismanagement, we audited the Lafayette Parish Housing Authority’s (Authority) operations of its (1) public housing program and (2) Disaster Housing Assistance Program (DHAP). Our objective was to determine whether the Authority operated in accordance with HUD’s and other requirements. Specifically, we…

We reviewed the books and records of Saint Timothy’s Tower (project), a 114-unit U.S. Department of Housing and Urban Development (HUD)-insured (Section 236) Section 8 multifamily project consisting of 1 high-rise elevator building located in Compton, CA. We initiated the review in response to a request from the Departmental Enforcement Center due to its concerns about the owner’s use of project funds. Our objective was to determine whether…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Housing Authority of the City of South Bend, IN’s (Authority) American Recovery and Reinvestment Act of 2009 (Recovery Act) Public Housing Capital Fund Stimulus Formula grant. Our objective was to determine whether the Authority obligated, disbursed, and expended funds in accordance with Recovery Act and U.S. Department of Housing and Urban…

HUD OIG conducted an evaluation of HUD’s Governmentwide Purchase Card (GPC) Program.  Our objective was to determine whether purchase card transactions complied with prescribed policies and procedures. We selected a total of 73 transactions for review.  Our review indicated that the cardholders did not always ensure that: (1) the availability of funds was properly documented, (2) required sources were used, (3) competitive bids were…

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act) and based on the U. S. Department of Housing and Urban Development’s (HUD) concerns about the capacity of the City of Tulsa’s (City) subrecipient, we audited the City’s Community Development Block Grant Recovery (CDBG-R) program. Our objective was to determine whether the City complied with HUD’s CDBG-R obligation,…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, reviewed the Housing Authority of the City and County of Denver, CO (Authority), because it had the largest number of low-rent and Section 8 units and received the largest amount of American Recovery and Reinvestment Act of 2009 (Recovery Act) capital funds of all of the housing authorities in HUD's Region VIII (Colorado, Utah, Wyoming, Montana, North…

We reviewed the U.S. Department of Housing and Development’s (HUD) process for ensuring that grantee public housing agencies (PHA) receiving American Recovery and Reinvestment Act of 2009 (Recovery Act) Capital Funds complied with Section 152 of the 2005 Energy Act. We reviewed this process because during a recent Recovery Act audit we identified some non-Energy Star compliance and premature replacement purchases and during 2008 grantees paid $…

The US Department of Housing and Urban Development (HUD) Office of Inspector General audited the Mid-Willamette Community Action Agency’s (Agency) Homelessness Prevention and Rapid Re-Housing Program (HPRP). Our objective was to determine whether the Agency disbursed HPRP funds and reported data in accordance with Recovery Act requirements. We found that the Agency paid for HPRP services without adequate supporting documentation for participant…

We audited the Housing Authority of the City of New Haven’s (Authority) Public Housing Capital Fund (Capital Fund) and American Reinvestment and Recovery Act of 2009 Capital Fund (Recovery Act Capital Fund) projects for compliance with environmental and labor law requirements. We initiated this assignment because a previous Office of Inspector General (OIG) audit of the Authority’s Recovery Act Capital Fund activities identified a significant…

We performed a limited review of Wells Fargo Home Mortgage (Wells Fargo) as a result of our internal audit of the Federal Housing Administration’s (FHA) Home Affordable Modification Program (HAMP). During the audit, we visited Wells Fargo and reviewed a limited number of loans to determine whether the National Servicing Center implemented and operated FHA-HAMP in accordance with rules and regulations. Our objective for this limited review was…

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), we audited the San Antonio Housing Authority’s (Authority) Public Housing Capital Fund Stimulus Recovery Act-funded activities. We wanted to determine whether (1) the Authority obligated, expended, and reported on its Recovery Act funds within regulatory requirements and (2) its procurements were made in accordance with…

HUD OIG performed an audit of the Homelessness Prevention and Rapid Re-Housing Program at the Georgia Department of Community Affairs. The audit was part of the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) national mandate to oversee and audit grant activities funded by the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected the Georgia Department of Community Affairs…

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited HUD's multifamily housing subsidy payment review process based upon a HUD employee’s complaint. The complaint alleged that HUD lacked controls over its multifamily housing subsidy payment review process and voucher specialists were understaffed and underpaid. Our audit objective was to determine whether HUD had adequate controls over its…