oversight

Audit of HUD Earthquake Loan Program HELP Funds, Fountain Park Cooperative, Inc., Project No. 122-92004, Woodland Hills, CA

Published by the Department of Housing and Urban Development, Office of Inspector General on 2001-02-08.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                                                              U.S. Department of Housing and Urban Development
                                                                             Office of Inspector General
                                                                                              Pacific/Hawaii District
                                                                               450 Golden Gate Avenue, Box 36003
                                                                              San Francisco, California 94102-3448



                                                                                           Audit Memorandum
                                                                                                 2001-SF-1802

       February 8, 2001



       MEMORANDUM FOR:                Jerome Champion
                                      Director, Los Angeles Multifamily Housing HUB, 9AHM


       FROM:                          “SIGNED”
                                      Mimi Y. Lee
                                      District Inspector General for Audit, 9AGA

       SUBJECT:                       Audit of HUD Earthquake Loan Program (HELP) Funds
                                      Fountain Park Cooperative, Inc. (Project No. 122-92004)
                                      Woodland Hills, California


                                               INTRODUCTION

       In response to a citizen’s complaint, we completed an audit of Fountain Park Cooperative, Inc.’s (FPC)
       use of HUD Earthquake Loan Program (HELP) funds. The complainant generally alleged FPC
       improperly spent HELP funds for earthquake repairs that were either not completed as claimed, or
       were completed in an unsatisfactory manner. The purpose of our audit was to determine whether the
       complainant’s concerns had merit, and also to determine whether FPC’s receipt and expenditure of
       HELP funds complied with the Financial Assistance Contract with HUD.

                                                  SUMMARY

       At the time of our audit, the Los Angeles Multifamily HUB also conducted a management review and
       physical inspections of FPC’s dwelling units to determine whether repairs were either actually made or
       completed satisfactorily. Since the HUB was already addressing the issue concerning the repairs, we
       excluded this portion in our audit scope. Instead, we reviewed other areas relating to FPC’s receipt
       and expenditure of HELP and other earthquake-related funding sources to determine FPC’s
       compliance with the Financial Assistance Contract (FAC). Contrary to the provisions of the FAC,
       FPC did not use $55,524 that shareholders also received from other sources to pay for the same repair
       items also funded by HUD.

       We discussed the results of our review with FPC officials during the audit and at a January 31, 2001
       exit conference. On January 8, 2001, we provided a copy of our draft report to FPC for their review
       and comment and received their response on January 24, 2001. FPC generally disagreed with the

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       Audit Memorandum                                               Fountain Park Cooperative
       finding and the recommendations. We considered FPC’s comments and made revisions where
       appropriate. The response and our evaluation are discussed in the finding and the full text of their
       response is included as Appendix B.

                                                BACKGROUND

       HUD Earthquake Loan Program (HELP)

       On February 10, 1994, former President Clinton signed into law the Emergency Supplemental
       Appropriations Act of 1994 to provide relief to the victims of the January 1994 Northridge earthquake.
       Chapter 7 of this Act provided $100 million in Flexible Subsidy Loans to help HUD-assisted multifamily
       projects to recover from damages caused by the earthquake, which HUD administered through its
       HELP.

       Project owners seeking HELP funding were required to submit a Management Improvement and
       Operating (MIO) Plan to HUD which identified the extent of the earthquake-related damages and
       estimated repair costs, other sources of funds expected to be received for earthquake damages, and all
       expenses incurred for which reimbursement was being sought. The Financial Assistance Contract
       (FAC) between HUD and the project owner required funds received from other sources be placed into
       the project’s bank account and used first for approved costs and/or repairs under the MIO plan, and
       any excess funds shall be used to prepay the HELP loan.

       Fountain Park Cooperative (FPC)

       FPC consists of 221 dwelling units (51 townhouses and 170 garden apartments) located in Woodland
       Hills, California. FPC is insured under Section 213 of the National Housing Act, which enables non-
       profit cooperative ownership housing corporations or trusts to develop or sponsor housing projects
       operated as cooperatives. The Beaumont Company managed FPC operations during our audit.

       On March 11, 1997, HUD approved a $1,789,342 HELP loan for earthquake repairs. In addition,
       FPC also received $2,701,088 in earthquake insurance proceeds and related interest income. In total,
       FPC received funding of $4,490,430 for earthquake-related repairs and other approved costs.

       In August 1999, we received a citizen’s complaint alleging FPC spent funds for earthquake repairs that
       were either not completed as claimed, or performed in an unsatisfactory manner. At the time of our
       audit, the Los Angeles Multifamily HUB also performed a management review of FPC operations and
       conducted physical inspections of 95 of 221 units to determine whether earthquake-related repairs had
       been completed in accordance with the MIO Plan. The Los Angeles Multifamily HUB issued a June
       16, 2000 Management Report. Resolution to the issues contained in that report was still pending at the
       issuance of this audit memorandum.

                               OBJECTIVE, SCOPE AND METHODOLOGY

       The overall objective of our audit was to determine whether FPC’s receipt and expenditures of HELP
       funds were in compliance with the Financial Assistance Contract. To accomplish our objective, we
       interviewed appropriate HUD and management agent staff and FPC shareholders and board members.
                                                         2
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       Audit Memorandum                                              Fountain Park Cooperative
       We also reviewed earthquake-related funding records from HUD, FPC, Federal Emergency
       Management Agency (FEMA), State of California Individual and Family Grant Program (IFGP), and
       U.S. Small Business Administration (SBA).

       The audit generally covered the period from January 17, 1994 through September 30, 1999. We
       conducted the audit in accordance with generally accepted government auditing standards.

                                                  REVIEW RESULTS

       Finding - FPC Did Not Reduce Its HELP Loan For $55,524 Received From Other Sources

       Contrary to the provisions of the FAC, FPC did not reduce its HELP loan for $55,524 that
       shareholders also received from other sources for earthquake-related damages. Specifically, some of
       FPC’s shareholders obtained funding from FEMA, IFGP, and SBA which duplicated repair items paid
       with HELP funds. As a result, HUD provided more HELP funds than was necessary to restore the
       project to its pre-earthquake condition.

       In the Rider to the FAC between HUD and FPC, Item 9 states all funds received by the Housing
       Owner on account of earthquake-related damage, including but not limited to insurance proceeds, tax
       refunds or rebates, and assistance from other government agencies, shall be placed into the project
       account and used first for approved costs and/or repairs under the MIO Plan, and where funds remain
       after payment of such costs or repairs, shall be used to repay the Flexible Subsidy Loan.

       After the Northridge earthquake, FPC shareholders obtained loans and grants totaling $404,619 from
       FEMA ($142,379), IFGP ($27,840), and SBA ($234,400) for temporary living expenses, repair and
       replacement of personal property, and repair of damages to property units. However, our analysis
       showed $55,524 (See Appendix A - Schedule of Units That Received Duplicate Funding) of those
       amounts was for repair items also being funded by HELP funds. Details of the repair items and the
       duplicate funding received are shown in the table below:

                                                                    Duplicate Funding Source 1
                         MIO Plan Repair Item                   FEMA/IFGP       SBA         Total
           94-1: Emergency repairs                                 $10,382         $480       $10,862
           94-8: Remove & replace sheetrock in unit walls             3,878           0         3,878
           94-10: Drywall repair                                    11,656            0        11,656
           94-14: Remove & reinstall toilets                          1,570           0         1,570
           94-26: Paint walls                                       22,812        2,334        25,146
           94-27: Paint ceilings                                          0         700           700
           94-33: Spray acoustic ceilings                                 0         630           630
           94-39: Remove & replace fireplace bricks                     125           0           125
           94-44: Repair hot water heater                               700           0           700
           94-49: Re-nail sub floor                                     258           0           258
           Total                                                   $51,380       $4,144       $55,524

       1
           Any differences are due to rounding.
                                                            3
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       Audit Memorandum                                                    Fountain Park Cooperative

       Before HUD disbursed any of the HELP funds to FPC, some of its shareholders applied for and
       received duplicate funding of $55,524 from other sources for earthquake-related damages also included
       in the approved MIO Plan. In some cases, the shareholders already made the repairs. FPC, however,
       did not determine which shareholders had received additional funding and the extent of any repairs they
       may have already completed. Instead, it requested and received all HELP monies from HUD, including
       those amounts earmarked for repairs the shareholders had already received funding for from other
       sources. FPC then entered into a contract with a contractor, Western Builders Group, to repair the
       items approved under the MIO Plan, including those already been funded from other sources the
       shareholders already received.

       The contractor could not provide us with a breakdown of repairs it completed on a unit-by-unit basis.
       Therefore, we could not determine whether the contractor or the shareholders made the repairs, or if
       any of the repairs were made at all. We interviewed and obtained documentation from some of the
       shareholders. The shareholders informed us some made the repairs, but others used the money for
       repairs other than those approved under the MIO Plan or living expenses. Our review of the
       contractor’s repair contract showed FPC did not prepare work specifications on a unit-by-unit basis;
       therefore, it was difficult to identify which repair items were completed or not and if so, by whom.

       In our opinion, insufficient program knowledge and inattention to details caused the problem to occur.
       Neither FPC nor the contractor prepared work specifications on a unit-by-unit basis. As a result, FPC
       was unable to determine which shareholders received duplicate funding for line items already included in
       the approved MIO Plan funded by HELP. In addition, the former president told us she was unaware of
       the provision in the FAC requiring the use of funds from other sources first, before using HELP funds.
       Therefore, she was unable to anticipate which repair items or dwelling units should have been excluded
       from any repair work FPC agreed to be performed by the contractor.

                                            AUDITEE COMMENTS

       In its written response, FPC claimed shareholders that received funds did not duplicate the repairs paid
       with HELP funds because the funds received were either for personal items, or were for repairs not
       included in Western Builders’ repair contract. FPC cited three examples to support its claim.

       FPC also disagreed with the recommendations because it may be difficult to collect the duplicate
       payments due to changes in ownership of the units and doubt whether the shareholders could be held
       liable.

                              OIG EVALUATION OF AUDITEE COMMENTS

       As discussed in the finding, we obtained documentation directly from FEMA, IFGP and SBA showing
       FPC shareholders received loans and grants totaling $404,619. Our analysis of repair items paid by
       these other agencies and HUD showed $55,524 of the $404,619 was also paid with HELP funds. We
       did not question the remaining $349,095 the shareholders received for personal items or for repairs
       reimbursed from insurance proceeds.



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       Audit Memorandum                                                    Fountain Park Cooperative
       Contrary to FPC’s claim, the three examples cited in its response clearly showed duplicate funding for
       repair work items paid by HUD and other agencies. First, FPC claimed one shareholder (Item 97)
       received FEMA funds of $5,060 of which $1,200 was for window repairs and $50 for water heater
       repairs. HUD also provided HELP funds for these repairs.

       Second, FPC claimed a shareholder (Item 45) was not eligible for FEMA funds and did not make any
       repairs. The documentation we obtained directly from FEMA, however, showed the shareholder
       received $826. A portion of this amount was designated for the same repair items also paid with HELP
       funds.

       Third, FPC claimed another shareholder (Item 57) repaired cracks with funds received from FEMA but
       the cracks needed more repairs. Documentation we received from FEMA showed the shareholder
       received $4,299 and $1,224 of this amount was for sheet rock repair, painting, water heater, and duct
       repairs. The MIO Plan also included these repair items and paid out of HELP funds. Additional repairs
       to the cracks relate to the sheet rock that had an estimated repair cost of only $84.

       We cannot comment on whether FPC can or cannot collect any duplicate payments from either the
       contractor or shareholders. We believe, however, FPC should make an effort to recover the duplicate
       payments from either the contractor or shareholder who received a payment but did not make the
       repair.

                                             RECOMMENDATIONS

       We recommend you require FPC to:

       1A.     Determine which repair items shown in Appendix A have been completed either by the repair
               contractor or the shareholders.

       1B.     Collect $55,524 from either the repair contractor or the shareholders based on your
               determination in Recommendation 1A above and then prepay this amount to the HELP loan.

                                                 *    *   *    *    *

       Within 60 days, please furnish us a status report on the recommendations stating (1) the corrective
       action taken, (2) the proposed corrective action and the date to be completed, or (3) why action is not
       needed. Also, please furnish us copies of any correspondence or directives related to this review.

       If you have any questions concerning this report, please call Ruben Velasco, Assistant District Inspector
       General for Audit, at (213) 894-8016.

       APPENDICES

       A       Schedule of Units That Received Duplicate Funding

       B       Auditee Comments

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       Audit Memorandum          Fountain Park Cooperative
       C      Distribution

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       Audit Memorandum                                                                      Fountain Park Cooperative
                                                                                                                 Appendix A

                                    Schedule of Units that Received Duplicate Funding 1
                                                                       MIO Plan Action Item:
                 Address            94-1        94-8   94-10      94-14        94-26   94-27 94-33 94-39 94-44 94-49       Total
       1      22030 Calvert St.                        $9                  $     25                                    $      34
              #4
       2      22030 Calvert St. $      50                                                                              $      50
              #5
       3      22050 Calvert St. $      50                                  $     395                                   $     445
              #8
       4      22059 Oxnard St. $      144              $    168            $     245                     $ 90          $     647
       5      6040 Nevada                              $    134                                                        $     134
              Ave. #7
       6      6020 Nevada                              $    188            $ 1,048                                     $    1,236
              Ave. #17
       7      22035 Oxnard St. $       28              $    13             $      50                                   $       91
       8      6030 Nevada       $     275              $    344   $ 140    $     500                                   $    1,259
              Ave. #16
       9      6031 Fountain     $     175   $    67    $    22             $     450                                   $     715
              Park Ln. #8
       10     22040 Calvert St. $      50   $    11    $    160            $     235                                   $     456
              #16
       11     22050 Calvert St.                        $    42             $      50                                   $      92
              #14
       12     22149 Oxnard St.              $ 358      $    336            $     600                                   $    1,294
       13     6031 Fountain     $      50              $    13             $       8                                   $      70
              Park Ln. #10
       14     6041 Fountain                 $ 314      $    188            $     224                                   $     726
              Park Ln. #2
       15     6030 Nevada                              $    84    $   65   $     150                                   $     299
              Ave. #11
       16     22050 Calvert St. $      35              $    76             $     652                                   $     763
              #11
       17     22147 Oxnard St. $      219                         $   65   $     160                                   $     444
       18     6031 Fountain    $      900              $    42             $      25                                   $     967
              Park Ln. #17
       19     22127 Oxnard St. $       98              $     3    $   65                                               $     166
       20     22109 Oxnard St. $      126   $    90    $    89    $   65   $     180                                   $     550
       21     6041 Fountain                            $    58             $     501                                   $     558
              Park Ln. #5
       22     6021 Fountain    $      100   $    90    $    54             $      64                                   $     307
              Park Ln. #2
       23     6021 Fountain                            $    104            $     255                                   $     359
              Park Ln. #10
       24     6021 Fountain                            $    53             $      32                                   $      84
              Park Ln. #8
       25     22107 Oxnard St. $      428   $    90    $    161            $     96                                    $     775
       26     6041 Fountain    $      216              $    235   $   65   $     140                                   $     656
              Park Ln. #6
       27     6020 Nevada      $      405              $    302            $     180                                   $     887
              Ave. #10
       28     6021 Fountain                            $     4             $       3                                   $           7
              Park Ln. #3
       29     6050 Nevada                   $ 179      $    108            $     200                                   $     487
              Ave. #4
       30     6031 Fountain                            $     8    $   65   $     452                                   $     525
              Park Ln. #9

       1
           Any differences are due to rounding.
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       Audit Memorandum                                                      Fountain Park Cooperative
                                    Schedule of Units that Received Duplicate Funding 1
                                                                        MIO Plan Action Item:
               Address              94-1        94-8   94-10     94-14          94-26   94-27 94-33 94-39 94-44 94-49       Total
       31   6020 Nevada         $      50              $   118              $     190                                   $     358
            Ave. #14
       32   6041 Fountain       $     160              $   40               $ 2,130     $700                            $    3,030
            Park Ln. #10
       33   6050 Nevada         $     150              $   64    $   65     $     395                                   $     673
            Ave. #7
       34   6020 Nevada         $     320   $ 224      $ 134                $     744          $ 630                    $    2,052
            Ave. #12
       35   6041 Fountain       $     150   $      7   $   44               $      26                                   $     227
            Park Ln. #16
       36   6030 Nevada                                $ 134                $     160                                   $     294
            Ave. #2
       37   2635 Apollo Dr      $     300   $    14    $   84               $     105                                   $     503
       38   6020 Nevada       $        80   $      1   $   41               $      25                                   $     147
            Ave. #2
       39   22030 Calvert St.               $    15                         $     108                                   $     123
            #1
       40   22050 Calvert St.               $ 179      $   215              $     560                                   $     954
            #12
       41   22030 Calvert St. $       160   $    45    $   370   $   65     $     220                                   $     859
            #9
       42   6050 Nevada                                $    8               $      18                                   $      26
            Ave. #3
       43   6030 Nevada                                $   131              $     220                                   $     351
            Ave. #10
       44   6030 Nevada                                $   67    $   65     $     445                                   $     577
            Ave. #13
       45   6031 Fountain                              $   563              $     538                                   $    1,101
            Park Ln. #16
       46   6021 Fountain                              $   16               $      72                                   $      88
            Park Ln. #7
       47   6021 Fountain                              $ 134                $     180                                   $     314
            Park Ln. #6
       48   22115 Oxnard St.                $ 134      $   168              $     300                                   $     602
       49   22073 Oxnard St.                $      6   $   32               $      19                                   $      57
       50   6040 Nevada                                $   104              $     183                                   $     287
            Ave. #14
       51   6021 Fountain                   $    45    $   84               $     153                                   $     282
            Park Ln. #15
       52   22040 Calvert St.                          $   143              $     500                                   $     643
            #6
       53   6040 Nevada                                $    9               $     169                                   $     178
            Ave. #11
       54   22050 Calvert St.   $     240                                                                               $     240
            #10
       55   6031 Fountain       $     400              $   84               $     650                     $ 90          $    1,224
            Park Ln. #14
       56   6020 Nevada         $     500              $   210              $     200                                   $     910
            Ave. #9
       57   23433 Califa        $   1,055   $    70    $   151   $ 65                                                   $    1,341
       58   6050 Nevada                                $   36               $     480                                   $     516
            Ave. #2
       59   22069 Oxnard St.                $ 358      $ 396     $   65     $     368                     $ 50          $    1,238
       60   6040 Nevada         $     600              $   189              $     113                                   $     902
            Ave. #16
       61   6031 Fountain                   $      8                        $      10                                   $      18
            Park Ln. #15


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       Audit Memorandum                                                    Fountain Park Cooperative
                                  Schedule of Units that Received Duplicate Funding 1
                                                                      MIO Plan Action Item:
               Address            94-1        94-8   94-10     94-14          94-26   94-27 94-33 94-39 94-44 94-49          Total
       62   22040 Calvert St.                        $   21               $      50                              $ 86    $     157
            #17
       63   22139 Oxnard St. $      177   $ 358      $ 341     $   65     $     203                                      $    1,144
       64   6041 Fountain                 $    22              $   65     $     186                                      $     273
            Park Ln. #3
       65   22030 Calvert St.                        $   328              $     430                                      $     758
            #10
       66   6050 Nevada       $     285              $   336              $     200                                      $     821
            Ave. #8
       67   22030 Calvert St.                                             $      40                                      $      40
            #17
       68   6020 Nevada                              $   420              $     250                                      $     670
            Ave. #6
       69   22101 Oxnard St. $       69              $    8    $   65     $       5                                      $     147
       70   22067 Oxnard St.                         $   302              $     365                                      $     667
       71   6041 Fountain                 $    90    $   34               $     150                                      $     273
            Park Ln. #15
       72   22103 Oxnard St. $      102              $   24               $     140               $125   $ 50            $     441
       73   22135 Oxnard St.                         $   43    $ 130      $      40                                      $     213
       74   22063 Oxnard St.              $    90    $   54               $      60                                      $     203
       75   22121 Oxnard St. $      190   $ 300                $ 65       $      75                      $140            $     770
       76   6040 Nevada                   $    20    $   48               $     120                              $ 173   $     360
            Ave. #3
       77   6021 Fountain                            $   231              $     219                                      $     450
            Park Ln. #13
       78   22145 Oxnard St.                         $   42    $   65     $     125                                      $     232
       79   6041 Fountain                 $    56    $ 101                $     182                                      $     339
            Park Ln. #9
       80   6031 Fountain    $      300                                   $     607                                      $     907
            Park Ln. #11
       81   22151 Oxnard St.                         $   26    $   65     $      45                                      $     136
       82   22071 Oxnard St.                         $   63               $     193                                      $     256
       83   22030 Calvert St.             $    84    $   252   $   65     $     295                                      $     696
            #16
       84   22117 Oxnard St. $      917              $   18               $     457                      $ 140           $    1,532
       85   6030 Nevada                              $   47    $   65     $      25                                      $     137
            Ave. #5
       86   22123 Oxnard St.                         $   29               $     275                                      $     304
       87   6031 Fountain                                      $   65                                                    $      65
            Park Ln. #6
       88   22030 Calvert St.                        $   151              $      90                                      $     241
            #14
       89   6031 Fountain                 $ 403      $   414              $     680                                      $    1,497
            Park Ln. #2
       90   22030 Calvert St.                        $   25               $      30                                      $      55
            #2
       91   22050 Calvert St.                        $   92               $     150                                      $     242
            #16
       92   6041 Fountain     $     110   $    45    $   27               $      40                                      $     221
            Park Ln. #11
       93   22141 Oxnard St.                         $   412              $     245                      $ 90            $     747
       94   6040 Nevada                              $   94               $     161                                      $     255
            Ave. #15
       95   22033 Oxnard St. $    1,200                                                                  $ 50            $    1,250
       96   6050 Nevada                   $    14    $   118              $     280                                      $     412
            Ave. #14

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       Audit Memorandum                                                 Fountain Park Cooperative
                               Schedule of Units that Received Duplicate Funding 1
                                                                 MIO Plan Action Item:
               Address         94-1         94-8   94-10     94-14        94-26   94-27 94-33 94-39 94-44 94-49       Total
       97   6040 Nevada                            $ 168              $     350                                   $     518
            Ave. #1
       98   6050 Nevada                 $    45    $   34             $     240                                   $     318
            Ave. #10
       99   22125 Oxnard St.                       $   47             $     464                                   $     511
       100 6041 Fountain                           $   40             $     138                                   $     178
           Park Ln. #17
       101 22030 Calvert St.                       $   92             $     230                                   $     322
           #8
       102 6030 Nevada                             $   189            $     113                                   $     302
           Ave. #15
       103 22129 Oxnard St.                        $   36             $      83                                   $     119
           #8
       104 22040 Calvert St.                                          $     364                                   $     364
           #1
       105 6040 Nevada                             $   17             $      53                                   $      70
           Ave. #12
       106 22040 Calvert St.            $    46    $   122            $     363                                   $     531
           #2
       107 6030 Nevada                             $   39             $     140                                   $     179
           Ave. #12
           Total             $ 10,862   $ 3,878 $11,656 $ 1,570 $ 25,146 $ 700 $ 630 $ 125 $700 $ 258             $    55,524




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       Audit Memorandum                      Fountain Park Cooperative
                                                                 Appendix B

                          AUDITEE COMMENTS




                                 11
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       Audit Memorandum        Fountain Park Cooperative




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                          12
       Audit Memorandum        Fountain Park Cooperative




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                          13
       Audit Memorandum                                                  Fountain Park Cooperative
                                                                                             Appendix C

                                                DISTRIBUTION

       Secretary’s Representative, California State Office, 9AS
       Senior Community Builder, Los Angeles Office, 9HS
       Director, Multifamily HUB, 9AHM
       Primary Field Audit Liaison Officer, 6AF (2)
       General Deputy Assistant Secretary for Housing, H (Rm. 9100)
       Associate General Deputy Assistant Secretary for Housing, H (Rm. 9106)
       Deputy Secretary, SD (Rm. 10100)
       Acting, Chief of Staff, S (Rm. 1000)
       Office of Administration, AA (Rm. 10110)
       Assistant Secretary for Congressional & Intergovernmental Relations, J (Rm. 10120)
       Office of Public Affairs, W (Rm. 10132)
       Deputy Assistant Secretary for Administrative Services, Office of the Executive Secretariat, AX
               (Rm. 10139)
       Deputy Assistant Secretary for Intergovernmental Relations, JI (Rm. 10234)
       Deputy Chief of Staff, S (Rm. 10222)
       Deputy Chief of Staff for Policy, S (Rm. 10226)
       Deputy Chief of Staff for Programs, S (Rm. 10226)
       Senior Advisor to the Secretary, S (Rm. 10222)
       Special Assistant for Inter-Faith Community Outreach, S (Rm. 10222)
       Executive Officer for Administrative Operations and Management, S (Rm. 10220)
       General Counsel, C (Rm. 10214)
       Assistant Secretary for Housing/Federal Housing Commissioner, H (Rm. 9100)
       Assistant Secretary for Policy Development and Research, R (Rm. 8100)
       Assistant Secretary for Community Planning and Development, D (Rm. 7100)
       Assistant Deputy Secretary for Field Policy and Management, SDF (Rm. 7106) (2)
       Office of Government National Mortgage Association, T (Rm. 6100)
       Assistant Secretary for Fair Housing and Equal Opportunity, E (Rm. 5100)
       Director, Office of Departmental Equal Employment Opportunity, U (Rm. 5130)
       Chief Procurement Officer, N (Rm. 5280)
       Assistant Secretary for Public and Indian Housing, P (Rm. 4100)
       Director, Office of Departmental Operations and Coordination, I (Rm. 2124)
       Office of the Chief Financial Officer, % (Rm. 2202)
       Chief Information Officer, Q (Rm. P8206)
       Director, Enforcement Center, V, Portals Building
       Acting Director, Real Estate Assessment Center, X, 1280 Maryland Avenue, SW, Suite 800
       Director, Office of Multifamily Assistance Restructuring, Y, 4000 Portals Building
       Deputy Chief Financial Officer for Finance, FF (Rm. 2202)
       Director, Office of Budget, FO (Rm. 3270)
       Headquarters Audit Liaison Officer, Helen M. Stackhouse, HQC (Rm. 6232) (2)
       Departmental Audit Liaison Officer, FM (Rm. 2206) (2)
       Acquisitions Librarian, Library, AS (Rm. 8141)
       Armando Falcon, Director, Office of Federal Housing Enterprise Oversight, 1700 G Street, NW,
                                                        14
Eixt
       Audit Memorandum                                                  Fountain Park Cooperative
               Room 4011, Washington, DC 20552
       Frank Edrington, Deputy Staff Director, Counsel, Subcommittee on Criminal Justice, Drug
               Policy & Human Resources, B 373 Rayburn House Office Bldg., Washington, DC 20515
       Cindy Fogleman, Subcommittee on Oversight and Investigations, Room 212, O’Neil House
               Office Bldg., Washington, DC 20515
       Stanley Czerwinski, Associate Director, Resources, Community and Economic Development
               Division, U.S. General Accounting Office, 441 G Street, NW, Room 2T23,
               Washington, DC 20548
       Steve Redburn, Chief Housing Branch, Office of Management and Budget, 725 17th Street, NW,
               Room 9226, New Executive Office Bldg., Washington, DC 20503
       The Honorable Fred Thompson, Chairman, Committee on Governmental Affairs,
               706 Hart Senate Office Bldg., United States Senate, Washington, DC 20501
       The Honorable Joseph Lieberman, Ranking Member, Committee on Government Affairs,
               706 Hart Senate Office Bldg., United States Senate, Washington, DC 20510
       The Honorable Dan Burton, Chairman, Committee on Government Reform, 2185 Rayburn
               Bldg., House of Representatives, Washington, DC 20515
       The Honorable Henry A. Waxman, Ranking Member, Committee on Government Reform,
               2204 Rayburn Bldg., House of Representatives, Washington, DC 20515
       Ms. Rose Gorman, President, Board of Directors, Fountain Park Cooperative, 22115 ½ Oxnard
               Street Woodland Hills, CA 91367


Eixt




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