The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the City of Flint’s (City) HOME Investment Partnerships Program (Program). The audit was part of the activities in our fiscal year 2009 annual audit plan. We selected the City based upon our analysis of risk factors relating to Program grantees in Region V’s jurisdiction and a citizen complaint to our office. Our audit objectives were to determine…

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General performed an audit of Custom Closing Services, Incorporated (Custom), a contractor closing sales of HUD real estate-owned properties in the state of Michigan. The audit was conducted based on a complaint to our hotline alleging that Custom caused significant delays in the closing of HUD homes in Michigan. Our audit objective was to determine whether Custom…

We audited the City of Altoona, Pennsylvania’s (City) capacity to administer funds it receives under the American Recovery and Reinvestment Act of 2009 (Recovery Act). The City will receive $1.3 million in Recovery Act funds to carry out Community Development Block Grant and Homelessness Prevention Rapid Re-Housing activities. Our objective was to determine whether the City had adequate capacity and controls to adequately administer its…

We audited the City of Bethlehem, Pennsylvania’s (City) community planning and development program. On March 6, 2009, the U.S. Department of Housing and Urban Development (HUD) awarded the City $1.1 million under the American Recovery and Reinvestment Act of 2009 (Recovery Act) for its community planning and development program. The U.S. Office of Management and Budget directed the Inspectors General to perform audits to ensure that funds…

We audited the Housing Authority of the City of York’s (Authority) administration of its housing quality standards inspection program for its Section 8 Housing Choice Voucher program as part of our fiscal year 2009 audit plan. The audit objective 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…

We audited the City of Reading's (City) asset control area program as part of a nationwide audit of the U.S. Department of Housing and Urban Development's (HUD) monitoring of program participants. Our objective was to determine whether the City administered its asset control area program in compliance with HUD requirements. We focused our review on whether the City complied with specific requirements in its asset control area agreement (…

We reviewed lenders in the State of Connecticut that had Federal Housing Administration (FHA) loans with secondary financing from the Connecticut Housing Finance Authority as part of our annual audit plan. The objective was to determine whether the lenders inappropriately gave borrowers using secondary financing from the Connecticut Housing Finance Authority cash back at closing in excess of their total cash deposit and other closing costs paid…

We audited the City of Bethlehem's (City) Community Development Block Grant (CDBG) program as a result of a citizen complaint. Our audit objective was to determine whether the City administered its CDBG program in compliance with U.S. Department of Housing and Urban Development (HUD) requirements. We focused our review on whether the City (1) had adequate internal controls over its management process, accounting, and data processing; (2) used…

We audited the Housing Authority of the City of Pittsburgh's (Authority) administration of its leased housing under its Moving to Work Demonstration (Moving to Work) program as part of our fiscal year 2008 audit plan. This is our second audit report issued on the Authority's program. The audit objective addressed in this report was to determine whether the Authority ensured that its leased housing units met the U.S. Department of Housing and…

We audited the Delaware County 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 2008 audit plan. Our audit objective was to determine whether the Authority ensured its program units met housing quality standards in accordance with U.S. Department of Housing and Urban Development (HUD) requirements. The Authority did not…

We audited the Housing Authority of the City of Pittsburgh's (Authority) administration of its housing assistance payments for leased housing under its Moving to Work Demonstration program agreement based on our analysis of various risk factors relating to housing authorities administering a leased housing program within our region. This is the first of two audit reports we plan to issue on the Authority's program. The audit objective addressed…

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited the Lansing Housing Commission's (Commission) nonprofit development activities. The review of public housing authorities' development activities is set forth in our fiscal year 2007 annual audit plan. We selected the Commission because it was identified as having high-risk indicators of nonprofit development activity. Our objective was to determine…

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited the Highland Park Housing Commission's (Commission) Public Housing program (program). The audit was part of the activities in our annual audit plan. We selected the Commission based upon its fiscal year 2005 independent auditor's report that identified it as having a high-risk program. Our objectives were to determine whether the Commission…

We audited the Delaware County Housing Authority's (Authority) Section 8 Housing Choice Voucher program (program). We selected the Authority for an audit based on our analysis of various risk factors relating to the housing authorities under the jurisdiction of the U.S. Department of Housing and Urban Development's (HUD) Philadelphia regional office. This is the first of two audit reports that we plan to issue on the Authority's program. Our…

We audited the Housing Authority of the City of Allentown's (Authority) administration of its housing quality standards inspection program for its Section 8 Housing Choice Voucher program as part of our fiscal year 2008 audit plan. This is our second audit report issued on the Authority's program. The audit objective addressed in this report was to determine whether the Authority adequately administered its Section 8 housing quality standards…

We audited the Harrisburg Housing Authority's (Authority) administration of its housing quality standards inspection program for its Section 8 Housing Choice Voucher program based on the survey results of our recently completed audit of the Authority's low-rent public housing and Section 8 Housing Choice Voucher programs. This is our second audit report issued on the Authority's programs. The audit objective addressed in this report was to…

Our audit objective was to determine whether Elders Place, Incorporated, (Elders Place, Inc.), administered project operating funds in accordance with U.S. Department of Housing and Urban Development (HUD) requirements. Elders Place, Inc., did not administer project operating funds in accordance with HUD requirements. It made more than $309,900 in unsupported disbursements and more than $73,400 in ineligible disbursements and, thereby, did not…

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited the Highland Park Housing Commission's (Commission) Public Housing and Public Housing Capital Fund programs (programs). The audit was part of the activities in our annual audit plan. We selected the Commission based upon its fiscal year 2005 independent auditor's report that identified it as having high-risk programs. Our objectives were to…

Attached is the final report on our audit of the Housing Authority of the City of Allentown (Authority), Allentown, Pennsylvania, Audit Report Number 2008-PH-1003, dated November 21, 2007. Our objectives were to determine whether the Authority calculated housing assistance payments accurately and properly maintained documentation in its tenant files for its Section 8 Housing Choice Voucher program according to U.S. Department of Housing and…

Attached is the final report on our audit of the Plymouth Meeting, Pennsylvania, branch of National City Mortgage (branch office), Audit Report Number 2008-PH-1002, dated November 20, 2007. We selected the branch office because its default rate was above the state's default rate. Our objective was to determine whether the branch office complied with U.S. Department of Housing and Urban Development (HUD) regulations, procedures, and instructions…