The City of Birmingham, AL, Did Not Ensure That Adequate Policies and Procedures Were Implemented for Its Internal Audits and Procurement Process

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We audited the City of Birmingham, AL’s Community Development Block Grant Disaster Recovery (CDBG-DR) grant.  We selected the City for review based on concerns by the U.S.

The City of Atlanta, GA, Did Not Properly Administer the Neighborhood Stabilization Program Grants for Its Subrecipient in Accordance With Requirements

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We audited the City of Atlanta, GA, and its subrecipient, the Fulton County-City of Atlanta Land Bank Authority.  We began our review of the City’s administration of its Neighborhood Stabilization Programs 1 (NSP1) and 3 (NSP3) grants because it aligns with our goal in the U.S.

The City of Huntington Park, CA, Did Not Administer Its Community Development Block Grant Program in Accordance With Requirements

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We audited the City of Huntington Park’s Community Development Block Grant (CDBG) program.  We selected the City based on the high risk assessment score and prior findings identified by the U.S.

The Lower Manhattan Development Corporation, New York, NY, Generally Disbursed CDBG Disaster Recovery Funds in Accordance With HUD Regulations

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We performed the 21st review of the Lower Manhattan Development Corporation’s (LMDC) administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery funds awarded to the State of New York in the aftermath of the September 11, 2001, terrorist attacks on the World Trade Center in New York City.  The objective of the audit was to determine whether LMDC disbursed CDBG Disaster Recovery funds in accordance with the guidelines established under the U.S.

CPD Did Not Follow the Departmental Clearance Process When It Issued the July 25, 2013, Guidance for Duplication of Benefits Requirements

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The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s Office of Community Planning and Development’s (CPD) process for making changes to its programs, policies, and operations.  We initiated the audit because of concerns we had with HUD’s disaster recovery delivery sequence and duplication of benefits policies during a previous external audit (Audit Report 2016-DE-1003).

HUD’s Internal Audit Requirement for Disaster Relief Appropriations Act of 2013 Grantees

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The Office of Community Planning and Development (CPD) manages more than $14 billion in disaster recovery funding that Congress appropriated through the Disaster Relief Appropriations Act of 2013 (Public Law (PL) 113-2).  CPD distributed the funds to 34 grantees as Community Development Block Grant Disaster Recovery grants. PL 113-2 requires grantees to establish adequate procedures to detect fraud, waste, and abuse of disaster recovery funds.  To assist grantees in meeting this statutory requirement, CPD required disaster grantees to establish an internal audit activity.  Inter
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