We audited the Philadelphia Housing Authority’s (Authority) payments for outside legal services based on a citizen’s complaint alleging misuse of these funds, our observations and concerns regarding the Authority’s use of outside attorneys on prior audits, and concerns over the large sums the Authority paid for outside legal services reported in the media. The Authority paid $30.5 million for outside legal services provided by 15 law firms during the period April 2007 through August 2010.

We audited the Philadelphia Housing Authority’s compliance with the U.S. Department of Housing and Urban Development’s (HUD) conflict-of-interest and financial disclosure requirements as a result of the Authority’s initial failure to comply with an Office of Inspector General (OIG) subpoena during a previous American Recovery and Reinvestment Act of 2009 audit.

The U.S. Department of Housing and Urban Development’s Office of Inspector General audited the Youngstown Metropolitan Housing Authority’s American Recovery and Reinvestment Act of 2009 Public Housing Capital Fund Stimulus formula and competitive grants. The audit was part of the activities in our fiscal year 2011 annual audit plan. We selected the Authority for audit based on the U.S. Department of Housing and Urban Development’s monitoring review and a recent newspaper article.

The U.S. Department of Housing and Urban Development, Office of Inspector General audited the Cuyahoga Metropolitan Housing Authority’s (Authority) Section 8 Housing Choice Voucher program. The audit was part of the activities in our fiscal year 2011 annual audit plan. We selected the Authority based upon our analysis of risk factors relating to the housing agencies in Region V’s jurisdiction. Our objective was to determine whether the Authority administered its program in accordance with applicable U.S.

The U.S. Department of Housing and Urban Development, Office of Inspector General audited the Springfield Metropolitan Housing Authority’s American Recovery and Reinvestment Act of 2009 Public Housing Capital Fund Stimulus (formula) Recovery Act Funded grant. The audit was part of the activities in our fiscal year 2011 annual audit plan. We selected the Authority for audit based on the Office of Inspector General’s (OIG) commitment to ensure the proper use of Recovery Act grant funds.

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.

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 funds, (2) properly followed the environmental requirements for Recovery Act activities, and (3) accurately reported its Recovery Act activities.

We audited the Housing Authority of the City of Camden NJ's 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.

During the audit of the City of Long Branch, New Jersey Housing Authority’s administration of its Public Housing Capital Fund and Capital Fund Financing Programs (report number 2011-NY-1013), we found that Authority officials had not accurately accounted for some transactions with its affiliated entities. Therefore, we performed a limited review of the Authority’s processes for recording these transactions.

We audited the Housing Authority of the City of Long Branch, New Jersey’s, (Authority) administration of its Capital Fund Program and Capital Fund Financing Program in support of the U.S. Department of Housing and Urban Development (HUD) Office of the Inspector General’s (OIG) goal to contribute to improving HUD’s execution and accountability of fiscal responsibilities.