Direct the New Orleans, LA, field office to enforce its monitoring findings and require the grantee to provide documentation to support costs totaling $4,959,911 or the grantee must reimburse its program from non-Federal funds for any costs that it cannot support.

Direct the Washington, DC, field office to require the grantee to provide documentation to support the $1,766,778 in unsupported payments identified or the grantee must reimburse its program from non-Federal funds for any costs that it cannot support.

Direct the Washington, DC, field office to require the grantee to repay its program $4,214 from non-Federal funds for the ineligible costs associated with activity 1515.

Direct field offices to include property acquisition and disposition activities as an area of special emphasis when assessing grantee risk and establishing their monitoring plans and grantee monitoring strategies.

Complete the implementation of the new accounting system and ensure it tracks program funds to a level that supports compliance with HUD requirements.

Provide support that $944,687 (Footnote 2: Emergency funds of more than $1.1 million drawn between July 1, 2011, and December 31, 2015, were adjusted to consider $158,800 questioned in recommendation 1C and $38,164 questioned in recommendation 1D.) in Emergency funds drawn from HUD is reconciled with the accounting records and that such funds have not been used in violation of the restrictions and prohibitions of applicable statutes or…

Reimburse $189,227 to the Emergency programs from non-Federal funds for ineligible charges made to the programs.

Submit supporting documentation showing the eligibility, reasonableness, and allocability of $38,164 charged to the Emergency programs for unsupported drawdowns and equipment cost allocations or reimburse the programs from non-Federal funds.

We recommend that the Director of the Public Housing Financial Management Division determine whether any of the overpayment of $3,630,286 was ineligible and take appropriate actions to recoup the ineligible payments.

We recommend that the Director of the Public Housing Financial Management Division validate the $1,191,767 in underpayments and determine if any corrections should be made.

We recommend that the Director of the Public Housing Financial Management Division recapture the overpayment of $116,218 disbursed for the units, which exceeded the PHAs’ Faircloth limit.

Reimburse its program $28,199 ($19,771 $7,793 $635) from non-Federal funds for the overpayment of housing assistance and ineligible administrative fees it received for the deficiencies cited in this report.

Acknowledge that the attached settlement agreement for $510,000 represents an amount due HUD.

We recommend that the Acting Deputy Assistant Secretary for Grant Programs require the State to support or properly obligate $11,717,288 in unsupported obligations.

Provide support showing that $17,414 in management fees charged to the projects using a budgeted amount represented actual amounts or repay the difference to each affected project.

Provide documentation to support that it paid itself $447,345 for eligible purposes or reimburse the appropriate projects for the balance.

Verify all management fees charged to the projects from 2013 through 2015 were appropriate.

Require Majestic Management to reimburse the appropriate projects their portion of $231,091 for work not completed or overbilled.

Require Majestic Management to provide support that $462,281 paid for procurements was reasonable or reimburse the appropriate projects for the balance.

Reimburse the appropriate projects their portion of $11,184 that it charged for ineligible items.