We audited the State of North Carolina’s Community Development Block Grant Disaster Recovery (CDBG-DR) funds.  We initiated this audit as part of our commitment to helping the U.S. Department of Housing and Urban Development (HUD) address its top management challenges and to support HUD’s strategic objective to support effectiveness and accountability in long-term disaster recovery.  Further, Congress has expressed strong...

We audited the North Carolina Department of Commerce’s Neighborhood Stabilization Program (NSP) grants as part of our annual audit plan because the Department received more than $57 million in NSP1 and NSP3 funding.  Our audit objective was to determine whether the Department administered its NSP1 and NSP3 grants in accordance with the U.S. Department of Housing and Urban Development’s (HUD) requirements. The Department did not...

We audited the North Carolina Department of Commerce’s Small Cities Community Development Block Grant as part of the activities in our annual audit plan.  Our audit objectives were to determine whether the Department of Commerce (1) awarded funds to local governments that met a CDBG national objective, (2) spent funds only for activities that were eligible and supported, and (3) included all methods of distribution in its action...

We audited Hudson County, NJ’s HOME Investment Partnerships program (HOME) as part of the activities in our annual audit plan.  We selected the County based on a risk analysis that considered the amount of funding, the risk score assigned to it by the U.S. Department of Housing and Urban Development (HUD), and our identification of potential issues.  Our objective was to determine whether the County committed and disbursed...

We audited the State of New Jersey’s Community Development Block Grant Disaster Recovery-funded Sandy Homebuyer Assistance program.  We conducted the audit because (1) it was the State’s only home-buyer assistance program, (2) the State had spent a high percentage of its allocated funds, and (3) reviews performed by the State auditor and the State’s disaster recovery integrity monitor identified potential issues.  Our...

We audited Union County, NJ’s HOME Investment Partnerships Program based on a risk analysis of the County’s program that considered the amount of funding, the risk score assigned by the U.S. Department of Housing and Urban Development (HUD), and our identification of potential issues.  The objective of the audit was to determine whether County officials had established and implemented adequate controls to ensure that the County’s...

We audited the City of Camden, NJ’s administration of its Community Development Block Grant program.  We conducted the audit because the City was authorized $6.6 million in Block Grant funds for fiscal years 2013 through 2015 and we had not audited its program since 1996.  Our audit objective was to determine whether the City ensured that its program activities met national objectives and complied with applicable U.S....

We completed a review of the City of Jersey City, NJ’s Community Development Block Grant (CDBG) program in response to a hotline complaint.  The objectives of the audit were to determine whether allegations included in the complaint had merit and whether City officials had established and implemented adequate controls to ensure that the City’s CDBG program was administered in compliance with CDBG program requirements. Our review...

We are conducting an audit of the City of Jersey City’s Community Development Block Grant (CDBG) program based upon an Office of Inspector General (OIG) hotline complaint containing several allegations, one of which was that the City’s Division of Community Development’s lead risk assessor was not qualified or producing monitoring reports for rehabilitation work funded under the City’s Homeowner Rehabilitation Program.  The...

We audited the City of Paterson, NJ’s HOME Investment Partnerships Program based on a risk analysis of the City’s program that considered the amount of funding, the risk score assigned by the U.S. Department of Housing and Urban Development (HUD), our identification of potential issues, and Congress’ general interest in the HOME program.  The objective of the audit was to determine whether City officials had established and...

We audited the City of Passaic, NJ’s Community Development Block Grant (CDBG) program in support of the Office of Inspector General’s (OIG) goal of improving the U.S. Department of Housing and Urban Development’s (HUD) execution of its fiscal responsibilities.  We selected the Authority based on a risk assessment of grantees administered by the HUD Newark, NJ, field office that considered grantee funding, HUD’s 2013 risk score,...

We audited the City of Jersey City, NJ’s HOME Investment Partnerships Program based on a risk assessment that considered the amount of funding, the risk score assigned to it by the U.S. Department of Housing and Urban Development (HUD), and general congressional interest in the HOME program.  The objective of the audit was to determine whether City officials had established and implemented adequate controls to ensure that the...

We audited the State of New Jersey’s Community Development Block Grant Disaster Recovery-funded tourism marketing program.  We conducted the audit based on a congressional request to review the State’s Hurricane Sandy tourism marketing contract bidding process and the appropriateness of the content of its marketing campaign.  Our objectives were to determine whether the content of the marketing campaign was proper and...

We audited Monmouth County, NJ’s Community Development Block Grant (CDBG) program based on a risk assessment that considered grantee funding, the U.S. Department of Housing and Urban Development’s (HUD) risk analysis, and prior Office of Inspector General (OIG) audit coverage. The objective of the audit was to determine whether County officials established and implemented adequate controls to provide assurance that CDBG funds were...

We audited Middlesex County, NJ’s HOME Investment Partnerships Program based on a risk analysis that considered funding, the U.S. Department of Housing and Urban Development’s (HUD) risk score, and prior Office of Inspector General audits.  The audit objective was to determine whether County officials established and implemented adequate controls over their HOME program to ensure that program funds were expended and administered...

We audited the City of Paterson, NJ’s Housing Opportunities for Persons With AIDS (HOPWA) program in support of the Office of Inspector General’s (OIG) goal to contribute to improving HUD’s execution of its fiscal responsibilities. We selected the City after a risk analysis of HOPWA grantees administered by the HUD Newark, NJ, field office that considered funding, the U.S. Department of Housing and Urban Development’s (HUD) 2011 risk...

We audited Morris County, NJ’s Community Development Block Grant (CDBG) program based on a risk assessment, which considered the size of the program, the U.S. Department of Housing and Urban Development’s (HUD) risk analysis, and prior audit coverage. The objectives of the audit were to determine whether County officials established adequate controls to ensure that CDBG funds were expended for eligible activities and that the program...

We audited the City of Elizabeth, NJ’s Community Development Block Grant (CDBG) program in support of the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) goal to contribute to improving HUD’s execution of and accountability for its fiscal responsibilities. We selected the City after completing a risk analysis of CDBG grantees administered by the HUD Newark, NJ, field office. This assessment...

We audited the City of Newark, NJ’s administration of its Neighborhood Stabilization Program (NSP1), funded under Title III of Division B of the Housing and Economic Recovery Act of 2008, in support of the Office of Inspector General’s (OIG) goal to improve the U.S. Department of Housing and Urban Development’s (HUD) execution of and accountability for its fiscal responsibilities. We selected the City based upon a risk assessment that...

We audited the City of Newark, NJ’s Homelessnes Prevention and Rapid Re-Housing Program (HPRP) in support of the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) goal to review the expenditure of American Recovery and Reinvestment Act funds and contribute to improving HUD’s execution and accoutability of fiscal responsibilites. The audit objective was to determine whether City of Newark...