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
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)