Final Audit Report Dated 10-30-07

Issue Date October 30, 2007 Audit Report Number 2008-SE-1001 TO: Ken A. Bowring, ONAP Administrator, Northwest Office of Native American Programs, 0API Joan S. Hobbs, Regional Inspector General for Audit, Region X, 0AGA FROM: SUBJECT: Accounting for Program Income from NAHASDA-Assisted 1937 Act Housing Projects at Warm Springs Housing Authority, Warm Springs, Oregon HIGHLIGHTS What We Audited and Why We audited Warm Springs Housing Authority (Authority) as part of our review of the Office of Native American Programs’ guidance on calculating program income for United States Housing Act of 1937 (1937 Act) housing projects assisted by the Native American Housing Assistance and Self Determination Act of 1996 (NAHASDA). The objective of the audit was to determine whether the Authority calculated program income for NAHASDA-assisted 1937 Act properties in accordance with applicable U.S. Department of Housing and Urban Development (HUD) guidance, regulations, and requirements and to observe uses of revenue from NAHASDA-assisted 1937 Act properties. What We Found The Authority did not have an adequate accounting process and system in place to accurately allocate income from 1937 Act properties receiving Indian Housing Block Grant program assistance because it failed to track NAHASDA’s cumulative investment in individual 1937 Act single family housing units (unit) as required by PIH Notice 2000-18, ...