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HUD audited the Allegheny County Housing Authority's Housing Choice Voucher (HCV) program because the authority received more than $27.3 million in HCV funding in fiscal year 2011 and an article published in the local newspaper in October 2011 described Housing Quality Standards problems with a unit participating in the authority's program. HUD had never audited the authority's HCV program before, and the audit was conducted solely to determine whether the authority ensured that its HCV program units met HUD's Housing Quality Standards (HQS).