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HUD’s Office of Inspector General (OIG) audited the financial operations of the Pell City Housing Authority. The PHA administers 78 low-rent public housing units in Pell City, Ala. Its mission is to provide decent, safe, sanitary, and affordable housing and related services to the qualified citizens of Pell City. The Pell City Housing Authority is governed by a five-member board of commissioners appointed by the mayor and an executive director. The board of commissioners hires the executive director to manage the daily operations of the PHA.