We identified a significant increase in the amount of funds drawn by HOME Investment Partnerships Program (HOME) and HOME American Rescue Plan (ARP) grantees near the time of the January 2025, hold in Federal funds, which increased the risk that the funds may have been drawn prematurely, without support, or used improperly.  Therefore, our audit objective was to identify if HOME and HOME ARP draws made near the time of the hold in federal funds were in accordance with program requirements.     

This report was issued from a developing series of six reports taking an in-depth look at how six communities used the pandemic funding they received to address a wide range of needs. This report focused on Coeur d’Alene, Idaho, with a detailed look at eight of the 45 pandemic programs that provided funding to the community. This report was led by the Pandemic Relief Accountability Committee (PRAC) in coordination with HUD OIG as a project participant as well as additional Federal OIGs.

We audited the U.S. Department of Housing and Urban Development (HUD), Office of Public and Indian Housing, phase-down for demolition add-on funding (phase-down funding) calculations for the Public Housing Operating Fund program. We initiated the audit based on results of a prior audit that indicated the Office of Public and Indian Housing add to always obtain adequate supporting documentation for public housing agencies before approving requests for phase-down funding.

We audited the Housing Authority of the City of Gary's (Authority) Section 8 housing program. The audit was part of the activities in our fiscal year 2005 annual audit plan. We selected the Authority based upon a risk analysis the identified it as having a high risk Section 8 housing program. The objective of the audit was to determine whether the Authority managed its Section 8 program in accordance with the U.S. Department of Housing and Urban Development's (HUD) requirements.