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The County of San Bernardino, CA, Adequately Ensured That NSP Developer Fees Met HUD Requirements

We reviewed the developer fees the County of San Bernardino paid to its Neighborhood Stabilization Program (NSP) developers.  Our objective was to determine whether the County adequately ensured that NSP developer fees paid to its developers met HUD requirements.  We performed our review to address questionable costs identified during a prior Office of Inspector General (OIG) review (audit report 2014-LA-0002).  During that review, we found that for one of the County’s NSP-funded properties, there were instances in which project management costs were claimed and

The City of Elmira, NY, Did Not Always Administer Its CDBG Program in Accordance with HUD Requirements

We audited the City of Elmira, NY’s administration of its Community Development Block Grant (CDBG) program based on our risk analysis and funding received by the City.  The objectives of the audit were to determine whether the City (1) ensured that program activities were adequately documented and administered in accordance with U.S.

The County of Northumberland, Sunbury, PA, Did Not Administer Its Homelessness Prevention and Rapid Re-Housing Program Grant According to Recovery Act Requirements

We audited the County of Northumberland, PA’s Homelessness Prevention and Rapid Re-Housing Program grant because the chairman of the Northumberland County board of commissioners requested that we audit the program.  Our objective was to determine whether the County administered its program grant in accordance with American Recovery and Reinvestment Act requirements. The County did not administer its program according to Recovery Act requirements.  Specifically, it did not always (1) ensure that program participants were eligible for assistance, (2) maintain complete d

Vieques Sports City Complex, Office of the Commissioner for Municipal Affairs, San Juan, PR, Section 108 Loan Guarantee Program

We audited the Office of the Commissioner for Municipal Affairs’ (OCMA) Puerto Rico State Community Development Block Grant (CDBG) Section 108 Loan Guarantee program as part of our strategic plan, based on concerns regarding the slow progress of the Vieques sports complex project.  The objective of this audit was to determine whether OCMA used Section 108 loan proceeds on a project that met a national objective of the CDBG program and fully provided the intended benefits. OCMA did not ensure that the Municipality completed a Section 108 Loan Guarantee project to construct