We audited the Virgin Islands Housing Finance Authority’s monitoring of its Community Development Block Grant Disaster Recovery (CDBG-DR)-funded activities.  We initiated the audit because of the large amount of CDBG-DR funds awarded to the U.S. Virgin Islands for the 2017 disasters and to aid in the U.S. Department of Housing and Urban Development’s (HUD) strategic objective to support effectiveness and accountability in long-…

We audited the Virgin Islands Housing Finance Authority’s Non-Federal Match Program for Community Development Block Grant Disaster Recovery (CDBG-DR) funds.  This Match Program was developed to assist non-Federal entities in paying for their share of projects that addressed unmet needs because of the 2017 Hurricanes Irma and Maria.  We initiated this audit due to the $415 million of CDBG-DR funds allocated by the Authority…

We audited the City of Albuquerque’s Community Development Block Grant (CDBG) program based on our risk analysis and as part of the Office of Inspector General’s annual audit plan to review community planning and development funds.  The audit objective was to determine whether the City administered its CDBG program in accordance with U.S. Department of Housing and Urban Development (HUD) requirements. The City did not always…

We audited the Virgin Islands Housing Authority’s Section 8 Housing Choice Voucher program’s housing quality standards as part of the activities in our fiscal year 2015 audit plan.  We selected the Authority because it had a large program receiving more than $14 million in 2014. Our audit objective was to determine whether the Authority’s inspection process adequately ensured that its units complied with housing quality standards…

At the request of the U.S. Department of Housing and Urban Development’s (HUD) Office of Public Housing in Albuquerque, NM, we conducted a review of the Mesilla Valley Public Housing Authority.  The Office of Public Housing estimated that the Authority could lose nearly $1 million by the end of 2014 because it had leased only 983 of its 1,607 vouchers.  Our objectives were to determine the extent, cause, and impact of not…

We audited Virgin Islands Community AIDS Resource & Education, Inc.’s (VICARE) Housing Opportunities for Persons With AIDS (HOPWA) program.  This audit was the result of a referral from the San Juan Office of Community Planning and Development.  The objective of the audit was to determine whether VICARE spent HOPWA funds in accordance with the U.S. Department of Housing and Urban Development (HUD) requirements and for…

We reviewed the City of Albuquerque, Department of Family and Community Services’ Continuum of Care program.  We initiated the review based on a complaint alleging misconduct in the City’s program.  Specifically, the complainant alleged the City’s Continuum of Care failed to comply with conflict of interest and procurement requirements, did not maintain accurate Homeless Management Information System reports, and expended…

We audited the Truth or Consequences Housing Authority of Truth or Consequences, NM, in response to an anonymous complaint alleging that the Authority inappropriately transferred ownership of some of its properties to the New Mexico Housing and Community Development Corporation and used its assets to support the Corporation’s activities. Our audit objective was to determine whether the Authority had adequate controls to ensure that it…

We audited Weststar Mortgage Corporation, a Federal Housing Administration (FHA) nonsupervised direct endorsement lender located in Albuquerque, NM. We selected Weststar for review based on a risk assessment of lenders in New Mexico. Our objective was to determine whether Weststar complied with U. S. Department of Housing and Urban Development (HUD) and FHA loan origination requirements for loans on which the borrowers defaulted and…

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009, we audited the Housing Authority of the City of Las Cruces Public Housing Capital Fund Stimulus (formula) Recovery Act-funded activities. Specifically, our objectives were to determine whether the Authority (1) properly followed Recovery Act rules and regulations when obligating and expending its Recovery Act formula grant…

In accordance with our goal to review funds provided under the American Recovery and Reinvestment Act of 2009 (Recovery Act), we audited Albuquerque Housing Services’ (Housing Services) Public Housing Capital Fund Stimulus (formula) Recovery Act-funded activities. Our audit objectives were to determine whether Housing Services (1) properly obligated and expended its Recovery Act formula grant in accordance with requirements, (2)…