We recommend that the General Deputy Assistant Secretary for Community Planning and Development, develop and implement a quality control review process at the headquarters level to ensure compliance with monitoring requirements for reports and exhibits, to include but not be limited to explaining procedures performed and adequately explaining and providing supporting documentation for conclusions drawn.

We recommend that the General Deputy Assistant Secretary for Community Planning and Development, require field offices to upload referenced supporting documentation into CPD’s system for findings and concerns developed during the monitoring review.

We recommend that the General Deputy Assistant Secretary for Community Planning and Development, update exhibits to require staff to document procedures performed, provide sufficient explanation to verify procedures performed and conclusions drawn, and reference appropriate supporting documentation.

Reimburse its program $25,133 ($17,174 in housing assistance payments $7,959 in associated administrative fees) from non-Federal funds for the overpayment of housing assistance and utility allowances due to inappropriate calculations.

Reimburse the appropriate households $2,213 from program administrative fee reserves for the underpayment of housing assistance due to inappropriate calculations.

Evaluate its administration of the program and take the appropriate actions to ensure that the program is managed effectively.

Implement adequate quality control procedures to ensure that it correctly calculates housing assistance payments to ensure that $32,960 in program funds is appropriately used for future payments.

Reimburse its program $25,231($15,061 in inappropriate graduation payments $10,170 in inappropriate interim disbursements) from non-Federal funds for the incorrect escrow account disbursements.

Support or reimburse its program $296 from non-Federal funds for the unsupported escrow account disbursements.

Reimburse the appropriate households $375 from program funds for the underpaid escrow disbursements.

Support its general ledger and bank account balances or transfer $2,547 ($2,334 for the overfunded general ledger account $213 for the overfunded program bank account) from its Family Self-Sufficiency program account to its Housing Choice Voucher program account for the overfunded accounts cited in the finding.

Deposit the Family Self-Sufficiency program escrow funds into an interest-bearing account in accordance with HUD’s requirements.

Ensure that the program coordinator is trained on and familiar with HUD’s regulations.

Implement quality control procedures to ensure that (1) documentation required by HUD is correctly completed and maintained, (2) escrow account disbursements are appropriate and fully supported, (3) escrow account deposits are correctly calculated and recorded, and (4) the contracts of participation contain information that reflects participants’ current income and family rent amounts. The controls should include procedures for the review and…

Evaluate its administration of the program to ensure it has the necessary capacity and resources to effectively manage the program.

Complete the rulemaking process for HUD’s single-family note sales program.

Develop and implement formal procedures and guidance for the note sales program.

Provide adequate monitoring to the Land Bank to ensure that the subrecipient follows Federal regulations as required, including policies and procedures to help verify subrecipient compliance or address any deficiencies in need of correcting, such as annual audits, financial management systems, and file management.

Provide adequate support for expenses totaling $48,985. Any expenses that are not supported should be repaid to the appropriate NSP grant from non-Federal funds.

Ensure that the Land Bank completes and clears all outstanding annual audits for fiscal years 2012 through 2016.