We audited Cypress Meadows Assisted Living based on a U.S. Department of Housing and Urban Development (HUD), Departmental Enforcement Center, referral.  The referral asserted that the owner took distributions from Cypress Meadows for expenses other than the operation and maintenance of the project.  Our objective was to determine whether Cypress Meadows was managed in accordance with its regulatory and operating agreements and HUD…

We performed the 21st review of the Lower Manhattan Development Corporation’s (LMDC) administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery funds awarded to the State of New York in the aftermath of the September 11, 2001, terrorist attacks on the World Trade Center in New York City.  The objective of the audit was to determine whether LMDC disbursed CDBG Disaster Recovery funds in accordance…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Office of Multifamily Housing Programs due to a previous audit of a cooperative housing property, which charged more for its Section 8 units than for its non-Section 8 units.  Our objective was to determine whether owners of cooperative housing properties charged more for their Section 8 units than for their non-Section 8 units. We found…

We audited the Loudoun County Department of Family Services’ Housing Choice Voucher program because (1) we received a complaint alleging housing quality standards problems with a housing unit participating in the County’s program, (2) the County had 688 vouchers and received more than $6.4 million in fiscal year 2016, and (3) we had not audited its program.  Our audit objective was to determine whether the County ensured that its Housing…

We audited the Housing Authority of DeKalb County’s Rental Assistance Demonstration (RAD) conversion and Public Housing Capital Fund program.  We selected the Authority for review in accordance with our annual audit plan.  Our audit objective was to determine whether the Authority properly administered its RAD conversion and obligated and authorized capital funds in accordance with the U.S. Department of Housing and Urban Development’…

We audited Mental Health Systems, Inc.’s (MHS) Supportive Housing Program and Continuum of Care direct grants from the U.S. Department of Housing and Urban Development (HUD).  We audited MHS as the result of requests from HUD, prompted by a media report and the County of San Diego’s review of MHS in response to whistleblower accusations of improprieties.  The accusations centered on MHS drawing government funds in advance and…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s Office of Community Planning and Development’s (CPD) process for making changes to its programs, policies, and operations.  We initiated the audit because of concerns we had with HUD’s disaster recovery delivery sequence and duplication of benefits policies during a previous external audit (Audit Report 2016-DE-1003). Our objective was to…

We reviewed the Miami-Dade County Homeless Trust’s Continuum of Care Program because our office had not audited this entity.  In addition, this assignment was in accordance with our annual audit plan and the U.S. Department of Housing and Urban Development’s (HUD) 2014-2018 strategic objective to end homelessness.  Our objective was to determine whether the Trust ensured that Program funds were used for eligible activities and…

The U.S. Department of Housing Urban Development (HUD), Office of Inspector General audited HUD to determine whether it ensured that lenders properly processed voluntary terminations of insurance coverage on single-family Federal Housing Administration (FHA) loans and disclosed all implications of the terminations to the borrowers.  We initiated this audit because of our concern that borrowers might not be aware of the rights they give up…

We audited the Yorkville Cooperative’s administration of its U.S. Department of Housing and Urban Development (HUD)-insured property and housing assistance contract based on a complaint alleging that the Cooperative (1) spent excessive amounts for maintenance and repairs and (2) did not recertify tenants in a timely manner.  Our objective was to determine whether the Cooperative administered its HUD-insured property and housing assistance…

We audited the U.S. Department of Housing and Urban Development’s (HUD) required conversion program activities to determine whether HUD ensured that public housing agencies (PHA) properly evaluated their distressed units and converted them to tenant-based rental assistance programs.  We selected this program for review based on an approved internal audit suggestion in our annual audit plan.  Our audit objective was to determine…

We audited the Housing Authority of the City of Tulsa’s administration of its Section 8 program.  We selected the Authority based on reports generated by the U.S. Department of Housing and Urban Development’s (HUD) Enterprise Income Verification system (EIV).  The Authority had indicators of noncompliance with program requirements.  Specifically, EIV reported an annualized income discrepancy of more than $1.6 million for 328…

We audited the Inglewood Housing Authority (Authority) based upon issues with participant eligibility identified during our previous review of the financial operations of the Authority’s Housing Choice Voucher program, audit report 2016-LA-1013.  Our audit objective was to determine whether the Authority ensured that participants were eligible to receive housing assistance in accordance with U.S. Department of Housing and Urban Development…

This report presents the results of our audit of the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2016 compliance with the Improper Payments Elimination and Recovery Act of 2010 (IPERA). For the fourth consecutive fiscal year,  we determined that HUD did not comply with IPERA.  Of the six requirements, HUD complied with four (compliance determinations a, c, d, and f) and did not comply with the remaining two (…

The U.S. Department of Housing and Urban Development (HUD) awarded the Miami-Dade NSP Consortium more than $89.3 million in Neighborhood Stabilization Program (NSP) 2 funds.  We audited two of the consortium members, Neighborhood Housing Services of South Florida, the lead member, and the Urban League of Greater Miami, in accordance with our annual audit plan.  The audit objective was to determine whether the two members used NSP2…

The Office of Community Planning and Development (CPD) manages more than $14 billion in disaster recovery funding that Congress appropriated through the Disaster Relief Appropriations Act of 2013 (Public Law (PL) 113-2).  CPD distributed the funds to 34 grantees as Community Development Block Grant Disaster Recovery grants. PL 113-2 requires grantees to establish adequate procedures to detect fraud, waste, and abuse of disaster recovery…

We audited the U.S. Department of Housing and Urban Development (HUD), Office of Community Planning and Development’s (CPD) Section 108 Loan Guarantees program.  We conducted the audit as part of our annual audit plan.  Our audit objectives were to determine whether HUD had adequate oversight of Section 108 loans to ensure that funds were effectively used to meet a Community Development Block Grant national objective and fully…

In coordination with our Office of Investigations, we audited the Housing Authority of the City of Jasper, TX, because we received a complaint.  The complainant’s allegations included the executive director’s misuse of Authority vehicles and other issues.  Our audit objective was to determine whether the Authority operated its Public Housing programs in compliance with the U.S. Department of Housing and Urban Development’s (HUD)…

We audited the Hammond Housing Authority as part of our annual audit plan to review public housing programs.  Our objective was to determine whether the Authority properly administered its U.S. Department of Housing and Urban Development (HUD) Section 8 Housing Choice Voucher program in accordance with HUD requirements. While the Authority properly administered its waiting list and completed housing quality standards inspections at least…

We audited Health Concepts Ltd., a management agent that administers six Federal Housing Administration (FHA)-insured nursing homes.  We conducted this audit based on our review of the Pine Grove Health Center.  The review found that Pine Grove’s owners paid salaries for onsite staff that were covered under the management agreement and charged for services that should have been included in the management fee.  Our objectives for…