Strengthen their procedures to obligate capital funds in a timely manner.

Provide technical assistance to Authority officials to ensure that responsible staff receives necessary procurement and environmental review training.

Repay from non-Federal funds the $422,768 in ineligible funds related to the City’s failure to meet HOME CHDO commitment deadlines and complete activities in accordance with the HOME agreement and HOME regulations.

Support that $3,136,798 in HOME funds disbursed was reasonable and supported in accordance with Federal requirements or repay from non-Federal funds any amount that cannot be supported.

Support that the City properly administered the HOME program and earned $130,667 in HOME administrative fees or repay from non-Federal funds any amount that cannot be supported

Reallocate the $487,483 in unspent funds to ensure that they will be put to their intended use or, if the activities remain open, maintain support to show that the HOME funds disbursed were reasonable and Reallocate the $487,483 in unspent funds to ensure that they will be put to their intended use or, if the activities remain open, maintain support to show that the HOME funds disbursed were reasonable and supported in accordance with Federal requirements.

Identify, review, and approve a CHDO to work with the City to ensure that $254,215 in CHDO funds will be properly committed to avoid being deobligated.

Establish underwriting policies and procedures to ensure that HOME activities are consistent and meet Federal requirements.

Develop and implement adequate environmental policies and procedures to ensure that environmental reviews are properly documented and supported and that HUD and Federal environmental requirements have been followed before committing HOME funds to an activity.

Develop and implement adequate policies and procedures to ensure that fixed HOME units are identified and adequate documentation is maintained to support tenant eligibility and compliance with HOME rental limits for the entire affordability period.

Develop and implement tools to improve record-keeping practices to support the eligibility, necessity, and reasonableness of the HOME activities.

Provide technical assistance to the City to ensure that responsible staff receives necessary environmental, underwriting, and overall program administration training.

We recommend that the Little Rock Acting PIH Director require the Authority to develop and implement an achievable plan to close the remaining projects and complete its RAD program conversions.

We recommend that the Little Rock Acting PIH Director require the Authority to support or repay $1,925,814 in predevelopment costs to its program from nonfederal funds.

We recommend that the Little Rock Acting PIH Director require the Authority to design and implement financial controls to ensure that $829,544 in remaining predevelopment costs is properly accounted for and supported.

We recommend that the Little Rock Acting PIH Director require the Authority to develop and implement procedures to identify, report, and resolve conflict-of-interest and ethics concerns.

We recommend that the Little Rock Acting PIH Director require the Authority to design and implement adequate control systems to ensure that the executive management team provides oversight of its RAD program.

Provide supporting documentation for the participant’s eligibility (tenant code t0019221) or repay its program $13,885 from non-Federal funds for the housing assistance payments and any subsequent payments made.

Provide support for the administrative fees or repay the Continuum of Care grants $663,070 from non-Federal funds. (See appendix D.)

Submit an indirect cost rate schedule for its Continuum of Care grants to HUD for approval.