We audited the Housing Choice Voucher and Federal public housing programs at the Medford Housing Authority due to a complaint received by the U.S. Department of Housing and Urban Development (HUD). Our overall audit objective was to determine whether the Authority had acceptable management practices to efficiently and effectively administer its housing programs while providing decent, safe, and sanitary housing in compliance HUD requirements and…

We audited the Municipality of San Juan Homelessness Prevention and Rapid Re-Housing Program. The audit was in accordance with our audit plan to review funds provided under the American Recovery and Reinvestment Act of 2009. We selected the Municipality based on the large amount of Program funds approved. Our objective was to determine whether the Municipality ensured that its Program complied with Recovery Act and U. S. Department of Housing…

We audited the Municipality of San Juan’s HOME Investment Partnerships Program (HOME). We selected the Municipality for review as part of our strategic plan based on the large amount of HOME funds approved. The objectives of the audit were to determine whether the Municipality met HOME program objectives and its financial management system complied with U.S. Department of Housing and Urban Development (HUD) requirements. The Municipality…

We audited the Housing Choice Voucher program at the Fall River Housing Authority as part of our annual audit plan. The overall objective of the audit was to determine whether the Authority efficiently and effectively administered its Voucher program in compliance with its annual contributions contracts and U.S. Department of Housing and Urban Development (HUD) regulations. Our specific subobjectives were to determine whether (1) the Authority…

We reviewed the administration expenses charged to the City of Brockton’s Community Development Block Grant in response to a complaint alleging that the City was charging the Community Development Block Grant program for City expenses. The objectives of our review were to determine whether the City (1) properly accounted for and reported its planning and administrative expenses for its Community Development Block Grant and (2) prepared accurate…

We audited the Housing Choice Voucher program and Federal public housing programs at the Weymouth Housing Authority as part of our annual audit plan. The overall objective of the audit was to determine whether the Authority had acceptable management practices to efficiently and effectively administer its Housing Choice Voucher program while providing decent, safe, and sanitary housing in compliance with U.S. Department of Housing and Urban…

We audited the Office of the Commissioner for Municipal Affairs’ (OCAM) State Community Development Block Grant (Block Grant) funds that it received under the American Recovery and Reinvestment Act of 2009 (Recovery Act). We selected OCAM for review as part of our strategic plan, based on the amount of Block Grant Recovery Act funds allocated. The objectives of this audit were to determine whether OCAM (1) disbursed Block Grant Recovery Act…

We audited the monitoring conducted by the Office of Public Housing (PIH), in Region 1 of their Recovery Act Capital Fund Grantees, for compliance with the Recovery Act and applicable U.S. Department of Housing and Urban Development (HUD) regulations, policies and procedures. Our objective was to determine whether PIH in Region 1 (1) monitored Recovery Act grantees identified by the risk assessment process HUD established and implemented for…

We audited the Municipality of Mayaguez (Municipality) HOME Investment Partnerships Program (HOME). We selected the Municipality for review as part of our strategic plan, based on the amount of HOME funds approved. The objectives of the audit were to determine whether the Municipality met program objectives in its HOME-funded activities and maintained its financial management system in compliance with U.S. Department of Housing and Urban…

We reviewed The Community Builders, a nonprofit development and asset management firm that received a $78.6 million grant from the U.S. Department of Housing and Urban Development (HUD). Through the American Recovery and Reinvestment Act of 2009, Congress established the Neighborhood Stabilization Program 2 to grant funds to States, local governments, nonprofits, and a consortium of nonprofit entities for the purpose of stabilizing communities…

We audited the New Bedford Housing Authority’s (Authority) $9.9 million of the Public Housing Capital Fund Stimulus Formula and Competitive Grants (Recovery Act Funded). Our objective was to determine whether the Authority obligated and disbursed capital funds received under the Recovery Act according to the requirements of the act and applicable U.S. Department of Housing and Urban Development (HUD) rules and regulations. The Authority…

We audited the Neighborhood Assistance Corporation of America (NACA), a Department of Housing and Urban Development (HUD)-approved organization providing housing counseling services to qualified home buyers or homeowners with unaffordable mortgage payments. The audit was initiated at the direction of HUD's Inspector General. Our audit objective was to determine whether NACA properly administered its HUD grants used for housing counseling…

HUD OIG audited the Municipality of Arecibo’s (Municipality) HOME Investment Partnerships Program (HOME). We selected the Municipality for review as part of our strategic plan based on the results of a previous audit of the Puerto Rico Department of Housing’s (Department) HOME program, which disclosed that the Department disbursed HOME funds for land acquisition that did not meet program requirements at a 288-unit housing project named Bello…

We audited the Housing Choice Voucher program (Voucher program) at the Brockton Housing Authority (Authority) as part of our annual audit plan. Theoverall objective of the audit was to determine whether the Authority efficientlyand effectively administered its Voucher program in compliance with its annual contributions contracts and U.S. Department of Housing and Urban Development (HUD) regulations. Our efforts focused on whether the Authority (…

We audited the Cambridge Housing Authority (Authority) because it obligated a majority of its $4.4 million Public Housing Capital Fund Stimulus (Formula) Recovery Act Funded grant (grant) received under the American Recovery and Reinvestment Act of 2009 just before the required obligation deadline. Our objective was to determine whether the Authority obligated and disbursed capital funds received under the Recovery Act according to the…

We audited the Boston, MA, Housing Authority (Authority) because it was awarded more than $33 million in Capital Fund Recovery Grant funds under the American Recovery and Reinvestment Act of 2009 (Recovery Act) and obligated the majority of the grant shortly before the required obligation deadline. Our objectives were to determine whether the Authority (1) obligated the capital fund grant funds it received under the Recovery Act for eligible…

We audited the Puerto Rico Department of Housing’s (Department) HOME Investment Partnerships Program (HOME). We selected the Department for review as part of our strategic plan based on the results of a previous audit of the Department’s HOME program that disclosed instances of HOME-funded activities with slow progress. The objectives of this audit were to determine whether the Department’s HOME-funded activities met program objectives and…

We completed an audit of the Puerto Rico Public Housing Administration (authority) central office procurement system. We selected the authority for review as part of our strategic plan. The objectives of the audit were to determine (1) whether the authority’s procurement policies and procedures were in compliance with the U.S. Department of Housing and Urban Development’s (HUD) requirements, (2) whether it followed its policies and procedures…

We conducted this audit as part of the Office of Inspector General’s (OIG) annual goals for audits of the Section 8 Housing Choice Voucher (Voucher) and low-income public housing (low-income) programs. Our audit objective was to determine whether the Waltham Housing Authority (Authority) employed acceptable management and financial practices to efficiently and effectively administer the use of Voucher and low-income program funds in compliance…

We audited the Puerto Rico Department of Housing (Department) HOME Investment Partnerships Program (HOME). We selected the Department for review as part of our strategic plan. The objectives of the audit were to determine whether the Department (1) reimbursed HOME funds on terminated activities; (2) expended HOME funds within U.S. Department of Housing and Urban Development (HUD)-established timeframes; (3) administered program income,…