Title: Concord Housing Authority, Concord, New Hampshire

We performed an audit of the Low-Income Public Housing and Section 8 Programs operated by the Concord Housing Authority (CHA). Our audit objectives were to determine whether the CHA is administering its public housing and Section 8 programs in an efficient, effective, and economical manner, and whether the CHA is complying with the terms and conditions of its Annual Contributions Contract (ACC), applicable laws, HUD regulations, and other applicable directives. We determined that the CHA needs to:

* Follow proper procurement procedures in accordance with HUD regulations and its own policies and procedures.

* Implement an adequate system of management controls over assets.

* Improve the administration and accountability over its Public Housing Drug Elimination Program (PHDEP).

* Improve the administration of its Section 8 program.

We have provided specific recommendations to assist in correcting the reported deficiencies. CHA Management must take a more active role in administering HUD programs it operates. The CHA needs to develop and implement procedures over procurement, management controls over assets, and administration of the PHDEP and Section 8 programs. We are also recommending that the CHA reimburse the federal programs for amounts that are not supported; the unsupported portion of the $58,160 charged to the PHDEP, and the $6,108 in ineligible costs charged to the Section 8 Program.