oversight

City of Wheeling Survey of CDBG Program, Wheeling, West Virginia

Published by the Department of Housing and Urban Development, Office of Inspector General on 1996-05-31.

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

                                     U.S. Department of Housing and Urban Development
                                                        Wanamaker Building, Suite 1005
                                                                  100 Penn Square East
                                                           Philadelphia, PA 19107-3380

                                                    District Inspector General for Audit


May 31, 1996

                                                 Audit Related Memorandum
                                                 No. 96-PH-241-1816



MEMORANDUM FOR:      Bruce D. Crawford, Director of Community
                       Planning and Development Division,
                       Pittsburgh Area Office, 3ED



FROM:       Edward F. Momorella, District Inspector General
              for Audit, Mid-Atlantic, 3AGA


SUBJECT:      City of Wheeling
              Survey of CDBG Program
              Wheeling, West Virginia



Based on your request, we surveyed the operation of the City of
Wheeling's CDBG Program. The purpose of the survey was to review
the City's administration of the CDBG Program and determine whether
further audit work was necessary.

We interviewed Community Planning and Development staff, reviewed
field office files, the City's latest IPA audit report, and Grantee
Performance Report.    We visited the City and interviewed City
staff.   We reviewed financial statements, meetings of minutes,
subrecipient management reviews, and other relevant data and tested
transactions when applicable.    We also interviewed contractors,
performed on-site physical inspections of CDBG work performed and
reviewed subrecipients records.

Transactions tests were performed in the following areas:

        -      Land acquisition by the House of Carpenter

        -      Subrecipient allocations

        -      Playground improvements
                                                              2


     -    Housing rehabilitation program

     -    Street improvements

     -    Removal of architectural barriers

     -    Wheeling Police Department

     -    Economic development revolving loans

Our survey disclosed the following:

     -    An OIG appraisal supported the purchase price for the
          land acquired by the House of the Carpenter.

     -    A review of subrecipient files disclosed no indication
          that direct financial benefits were derived by CDBG staff
          in the awarding of funds.

     -    A sampling of the housing rehabilitation program, street
          improvements, police maintenance of force, and revolving
          loans disclosed no deficiencies.

     -    On-site physical inspection of work for playground
          improvements, street improvements, and removal of
          architectural barriers confirmed contract work was
          performed.

Based on our review, we have concluded that no additional audit
work is currently necessary.

If you have any questions please contact Irving I. Guss, Assistant
District Inspector General for Audit at (215) 656-3401.

Attachment - Distribution
cc:   OSWALD
      CIANCI

3AGA:GUSS:AMP:05/31/96
 Correspondence
 Code             3AGA
 Concurrence      GUSS
 Date
                                                              3


DISTRIBUTION

Director, Community Planning and Development Division, Pittsburgh
  Area Office, 3ED
Internal Control and Audit Resolution Staff, 3AFI
SAC, 3AGI
SAC, Pittsburgh Area Office, 3AGI
Assistant Director in charge, US GAO, 820 1st St. NE Union
  Plaza, Bldg. 2, Suite 150, Washington, DC 20002
                       REPORT NAME:      City of Wheeling
                                         Survey of CDBG Program
                                         Wheeling, West Virginia
                       REPORT NO:        96-PH-241-1816
                       ISSUE DATE:       May 31, 1996




                      REGIONAL OFFICE (NON-OIG)
Bruce D. Crawford, Director of Community Planning and              1
 Development Division, Pittsburgh Area Office, 3ED

Internal Control & Audit Resolution Staff, 3AFI                    1

                             HEADQUARTERS (OIG)
Director, Planning and Administration, GAP (Room 8180)             1

Director, Quality Assurance and Audit Follow-up Staff, GAP         1
 (Room 8180)

Central Files, (Room 8254)                                         2

Semi-Annual Report Coordinator (Room 8254)                         1

SAC, 3AGI                                                          1

SAC, Pittsburgh Area Office, 3AGI                                  1

                       DISTRIBUTION OUTSIDE HUD

Assistant Director in Charge, US GAO, 820 1st St. NE Union          2
Plaza, Bldg. 2, Suite 150, Washington, DC 20002                    11
Attn: Mr. Cliff Fowler

From:
Edward F. Momorella, DIGA, Mid-Atlantic
Wanamaker Building, Suite 1005
100 Penn Square East
Philadelphia, PA 19107-3380