**GAO-10-1023SP**                      Published: Sep 20, 2010. Publicly Released: Sep 20, 2010.                  

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## Highlights

This product is an E-supplement to GAO-10-1022R. To further assess state implementation of the Tax Credit Assistance Program (TCAP) and Section 1602 Program, we asked managers of state housing finance agencies in all 50 states, the District of Columbia, Puerto Rico, Guam, and the US Virgin Islands to complete a web survey. Our questionnaire asked about the status of program delivery, program design, safeguards and controls, expected results, and challenges to implementation. We designed and tested the self-administered questionnaire in consultation with experts, representatives of housing finance stakeholders, and state agency managers. Survey data collection took place in November and early December of 2009. We received usable responses from all 54 agencies.

## Supplemental Material

### Background

To further assess state implementation of the Tax Credit Assistance Program (TCAP) and Section 1602 Program, we asked managers of state housing finance agencies in all 50 states, the District of Columbia, Puerto Rico, Guam, and the US Virgin Islands to complete a web survey. Our questionnaire asked about the status of program delivery, program design, safeguards and controls, expected results, and challenges to implementation. We designed and tested the self-administered questionnaire in consultation with experts, representatives of housing finance stakeholders, and state agency managers. Survey data collection took place in November and early December of 2009. We received usable responses from all 54 agencies.

While all state agencies returned questionnaires, and thus our data is not subject to sampling or overall questionnaire nonresponse error, the practical difficulties of conducting any survey may introduce other errors in our findings. We took steps to minimize errors of measurement, question-specific nonresponse, and data processing. In addition to the questionnaire development activities listed above, and pretesting the questionnaire with four state agency officials before the survey, GAO analysts also recontacted selected respondents to follow up on answers that were missing or that required clarification. In addition, GAO analysts resolved respondent difficulties in answering our questions during the survey. Before the survey, we also contacted each agency to determine whether our originally identified respondent was the most appropriate and knowledgeable person to answer our questions, and made changes to our contact list as necessary. Finally, analysis programs and other data analyses were independently verified.

We conducted our work in accordance with generally accepted government auditing standards. A more detailed discussion of our scope and methodology and agency comments on the draft report are contained in *Recovery Act: Survey of State Housing Finance Agencies' Use of the Low-Income Housing Tax Credit Assistance Program (TCAP) and the Section 1602 Program*, GAO-10-1022R (Washington, D.C.: September 20, 2010).

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## Topics

Housing

AccountabilityFederal aid programsFederal fundsHousingHousing programsRehabilitation programsSurveysUrban development programsHousing financeTax credit