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. Authority officials did not…

We audited the City of Compton’s (City) HOME Investment Partnerships Program (HOME) in response to a citizen complaint generally alleging misuse of HOME funds by the Community Redevelopment Agency (subrecipient) administering the program, including allegations stating that more than $4 million in HOME funds was missing and that program objectives were not met. Our audit objective was to determine the validity of the complaint allegations,…

We completed an audit of the Housing Authority of the County of Monterey’s (Authority) administration of more than $2.9 million in Capital Fund Recovery Grant funding as part of the American Recovery and Reinvestment Act of 2009. Our objective was to determine whether the Authority administered the procurement and contracting of its grant funds in accordance with HUD laws and regulations. The Authority did not administer the procurement and…

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…

We audited the Housing Authority of the County of Los Angeles’ American Recovery and Reinvestment Act Capital Fund formula grant. We performed the audit because Recovery Act reviews are part of the Office of the Inspector General’s (OIG) annual plan and because the Authority was the fourth highest overall recipient of Recovery Act capital funds in California. Our audit objective was to determine whether the Authority administered the…

We audited Federal Housing Administration (FHA)-insured loans underwritten by Prospect Mortgage, LLC (Prospect), within Region IV of the U. S. Department of Housing and Urban Development (HUD) Office of Inspector General (OIG). Our objective was to determine whether Prospect complied with HUD’s requirements for (1) origination and underwriting relative to cash assets, income, and creditworthiness; (2) quality controls; and (3) branch office…

We reviewed the books and records of Saint Timothy’s Tower (project), a 114-unit U.S. Department of Housing and Urban Development (HUD)-insured (Section 236) Section 8 multifamily project consisting of 1 high-rise elevator building located in Compton, CA. We initiated the review in response to a request from the Departmental Enforcement Center due to its concerns about the owner’s use of project funds. Our objective was to determine whether…

We audited the Homelessness Prevention and Rapid Re-Housing Program (HPRP) of People Assisting the Homeless (PATH) and three of its subgrantees based on the results of a separate audit of the City of Los Angeles Housing Department (Department). HPRP is part of the American Recovery and Reinvestment Act of 2009 (Recovery Act), and auditing the Recovery Act program is part of the U.S. Department of Housing and Urban Development (HUD), Office of…

We reviewed the hazard-damaged units that the Housing Authority of the City of Los Angeles (Authority) is rehabilitating using formula grant American Recovery and Reinvestment Act of 2009 (Recovery Act) Public Housing Capital Fund program (program) funds. We selected the Authority based upon the results of our capacity review of the Authority’s Recovery Act program (see Office of Inspector General (OIG) audit report #2011-LA-1002, issued…

We audited the East Orange Revitalization and Development Corporation (Corporation). We selected the Corporation based on a request for an audit from the Newark U.S. Department of Housing and Urban Development (HUD) Office of Community Planning and Development. The objective of the review was to determine whether the Corporation complied with HOME Investment Partnerships Program (HOME) requirements and Federal regulations. Corporation…

As part of our audit of the East Orange Revitalization and Development Corporation (Corporation), we reviewed the City of East Orange’s (City) compliance with the HOME Investment Partnerships Program (HOME) in regard to the eligibility of an awarded capacity building grant and developer fees awarded to the Corporation. This review raised issues in regard to the City’s compliance with HOME program requirements, Federal regulations, and HOME…

We audited the Homelessness Prevention and Rapid Re-Housing Program (HPRP) of Special Services for Groups (Special Services) based on the results of a separate audit of the City of Los Angeles Housing Department (Department). Special Services is a subrecipient of the Department’s HPRP. HPRP is part of the American Recovery and Reinvestment Act of 2009 (Recovery Act), and auditing Recovery Act programs is one of the U.S. Department of Housing…

We completed a review of the Hawthorne Housing Authority’s (Authority) Section 8 program. We performed the audit based on a recommendation from the Los Angeles U.S. Department of Housing and Urban Development (HUD) Office of Public Housing indicating missing and/or inadequate financial records, and because Section 8 reviews are a part of the Office of the Inspector General’s (OIG) annual audit plan. Our objective was to determine whether the…

We audited the Jersey City Housing Authority’s (Authority) administration of its Replacement Housing Factor (RHF) grants received under the capital fund program. This is the third audit report regarding the Authority’s capital fund programs. We selected the Authority because of the size of its capital fund programs and because of its U.S. Department of Housing and Urban Development (HUD) risk rating. Our audit objective was to determine…

We audited the Jersey City Housing Authority’s (Authority) administration of its public housing capital fund program funded under the American Recovery and Reinvestment Act of 2009 (Recovery Act). This is the second audit report regarding the Authority’s capital fund programs. We selected the Authority because of the size of its capital fund programs and because of its U.S. Department of Housing and Urban Development (HUD) risk rating. Our…

We audited Lutheran Social Services of Northern California (auditee) in response to a hotline complaint. The complaint alleged that the auditee misused Homelessness Prevention and Rapid Re-Housing Program (HPRP) funds. The specific allegations included (1) ineligible purchases using employee credit cards, (2) unreasonable rental of storage units, (3) caseworkers qualifying family and friends for HPRP who were not eligible, (4) diversion of…

We audited the City and County of San Francisco (City) because its grant of more than $8.7 million was one of the largest Homelessness Prevention and Rapid Re-Housing Program (HPRP) grants in the State of California. Our objective was to determine whether the City disbursed HPRP funding in accordance with program requirements. The City paid for HPRP services for ineligible participants and participants whose eligibility was not supported. It…

We audited the Naomi Gardens housing project (project) in response to a congressional request from Representative David Dreier of the 26th District of California. The request to review the project was based on a constituent’s complaint that alleged the possible misuse of U.S. Department of Housing and Urban Development (HUD) funds, including the award of work to the family members of project employees without seeking proposals from other…