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Vancouver, WA, Housing Authority Did Not Always Manage or Report on Recovery Act Funds in Accordance With Requirements

The U.S. Department of Housing and Urban Development, Office of Inspector General audited the Vancouver Housing Authority to determine whether it was managing and reporting its three awarded Recovery Act Capital Fund grants in accordance with requirements. We selected the Authority because it was part of our annual audit plan, which includes reviewing funds provided under the American Recovery and Reinvestment Act of 2009. The Authority did not manage the construction funded with Recovery Act Capital Fund grants in accordance with requirements.

The Housing Authority of the City of Camden, NJ, Generally Calculated Housing Assistance Correctly, Properly Determined the Eligibility of Tenants, and Recertified Tenants in a Timely Manner

We audited the Housing Authority of the City of Camden, NJ's administration of housing assistance payments that it made under the Section 8 Housing Choice Voucher program as part of our fiscal year 2011 audit plan. This is the second of two audit reports that we issued on the Authority’s Section 8 Housing Choice Voucher program. The audit objectives addressed in this report were to determine whether the Authority accurately calculated housing assistance subsidies, properly determined the eligibility of tenants, and recertified tenants in a timely manner.

The Philadelphia Housing Authority, Philadelphia, Pennsylvania, Needs to Improve Its Controls over Housing Assistance Payments

We audited the Philadelphia Housing Authority’s (Authority) administration of its housing assistance payments for leased housing under its Moving to Work Demonstration program as part of our fiscal year 2009 audit plan. This is the first of two audit reports that we plan to issue on the Authority’s leased housing program. The audit objective addressed in this report was to determine whether the Authority maintained adequate documentation to support housing assistance and utility allowance payments and accurately calculated them.

The Philadelphia Housing Authority, Philadelphia, PA, Did Not Ensure That Its Section 8 Housing Choice Voucher Program Units Met Housing Quality Standards

We audited the Philadelphia Housing Authority’s (Authority) administration of its housing quality standards inspection program for its Section 8 Housing Choice Voucher program as part of our fiscal year 2010 audit plan. The audit objective addressed in this report was to determine whether the Authority ensured that its program units met the U.S. Department of Housing and Urban Development’s (HUD) housing quality standards. The Authority did not ensure that its program units met housing quality standards as required.

HUD Did Not Ensure That Housing Authorities Resolved Items on the Multiple Subsidy Report in a Reasonable Amount of Time

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of tenants who improperly received multiple housing subsidies in the Section 8 and public housing programs. Our objective was to determine whether HUD ensured that housing authorities resolved items listed on the Enterprise Income Verification (EIV) system’s multiple subsidy report in a reasonable amount of time.

HUD’s Controls over Energy Audits and Using Recovery Act Funds for Energy Equipment Did Not Warrant Further Audit Testing

We reviewed the U.S. Department of Housing and Development’s (HUD) process for ensuring that grantee public housing agencies (PHA) receiving American Recovery and Reinvestment Act of 2009 (Recovery Act) Capital Funds complied with Section 152 of the 2005 Energy Act. We reviewed this process because during a recent Recovery Act audit we identified some non-Energy Star compliance and premature replacement purchases and during 2008 grantees paid $1.6 billion for utilities, representing 24 percent of their operating costs.

US Dept of Housing and Urban Development, Office of Public Housing, San Francisco, CA, Monitored Recovery Act Grants Awarded to Region IX Public Housing Authority Grantees in Accordance with Applicable Requirements

We audited the monitoring practices that the San Francisco Office of Public Housing (SF OPH) used to monitor American Recovery and Reinvestment Act of 2009 supplemental capital formula and competitive grants awarded to public housing agencies in Region IX. The audit was conducted in accordance with a mandate to review the U.S. Department of Housing and Urban Development’s (HUD) monitoring of Recovery Act funds to determine whether there were safeguards to ensure that grantees used funds for their intended purposes.

HUD Did Not Adequately Support the Reasonableness of the Fee-for-Service Amounts or Monitor the Amounts Charged

We initiated a review of the U.S. Department of Housing and Urban Development’s (HUD) oversight of the Housing Choice Voucher program’s fee-for-service system because it was included in our annual audit plan, prompted by a prior external audit, during which we noted that a housing agency charged management and bookkeeping fees far in excess of the applicable overhead expense while following HUD’s fee-for-service requirements.

The Lafayette Parish Housing Authority, LA, Generally Followed Requirements When Obligating and Expending Its Public Housing Capital Fund Stimulus Recovery Act funds But Did Not Always Comply With Recovery Act Procurement and Reporting

As a spinoff of a prior assignment and as part of our annual audit plan, the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Lafayette Parish Housing Authority’s (Authority) Public Housing Capital Fund Stimulus Recovery Act funded grant. Our objective was to determine whether the Authority followed HUD and American Recovery and Reinvestment Act of 2009 requirements.