You are the AIGA for the U.S. Department of Housing and Urban Development (HUD).

You are the AIGA for the U.S. Department of Housing and Urban Development (HUD).  Due to concerns raised by citizens of a large urban city, you plan to announce an audit of.  The citizens inform you that when they ask city officials about the status of CDBG funds and projects, city officials cannot or will not provide any information.
The citizens also inform you that projects are languishing with no visible progress, government inspectors are nowhere to be found, and conflicts of interest may exist between contractors and government employees.  Further, HUD officials informed you that 30 percent of the grant funds provided the city were not being used or encumbered for needed development.
You are aware that CDBG funds can be used for various activities, which for example, include (1) acquisition of real property, (2) construction and improvements (3) clearance, demolition and removal of buildings and (4) payments to housing owners for losses of rental income.
Write the audit objectives for this engagement that you will announce to the mayor of the city.
What type of background information will you gather and why, prior to starting your field work?
Write an audit plan that identifies the areas you will audit and detailed audit steps by area to be performed by the audit team

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