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In 2016, we began a series of audits in accordance with our goal to review the U.S.

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited HUD’s oversight of public housing agencies’ Section 8 Project-Based Voucher programs (program). The audit was part of the activities in our fiscal year 2010 annual audit plan and our strategic plan to help HUD resolve its major management challenges.

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited HUD's Office of Public Housing and Voucher Programs to determine whether HUD reasonably ensured that public housing agencies properly managed their housing choice voucher net restricted assets and to determine whether HUD appropriately awarded 2009 set-aside fund awards for unforeseen circumstances and higher than average leasing.

We performed a review of the U.S. Department of Housing and Urban Development’s (HUD) oversight of public housing agencies’ unrestricted and restricted Section 8 administrative fee reserves. We initiated this review because in our audits of two housing authorities, neither agency was able to clearly account for its administrative fee reserve funds and demonstrate that they were used appropriately.

We audited the City of Phoenix Housing Department’s (Housing Department) Housing Choice Voucher program. We conducted the audit as part of the Office of Inspector General’s (OIG) annual plan. The Housing Department was selected for review because it is the largest housing authority in the state of Arizona and had not previously been audited by OIG.

As part of the U.S. Department of Housing and Urban Development (HUD), Office of the Inspector General's (OIG) strategic plan, we audited HUD's controls over the physical condition of Section 8 housing stock for the Housing Choice Voucher program. Our objective was to determine whether HUD had adequate controls to ensure that its Section 8 housing stock was in material compliance with housing quality standards.