In an effort to increase transparency and accountability in the use of Federal funding in program activities, Federal law and guidance requires the U.S. Department of Housing and Urban Development (HUD) and its prime recipients to ensure that complete and accurate subaward data is posted on USASpending.gov.  We audited HUD to determine whether the prime award recipients of HUD funding met all of the Federal Funding Accountability...

The U.S. Department of Housing and Urban Development’s (HUD) development of requirements documents is a collaboration across HUD program offices.  The Office of the Chief Procurement Officer (OCPO) is responsible for obtaining all goods and services required by HUD efficiently and in the most cost-effective manner possible, while program offices are responsible for preparing the requirements documents and submitting an actionable...

HUD OIG has contracted with an Independent Public Accounting (IPA) firm to conduct the annual HUD financial statement audit. The IPA's audit objectives are to (1) express an opinion on whether HUD’s fiscal year 2024 financial statements are fairly presented and adequatelydisclosed, in all material respects, in accordance with U.S. generally accepted accounting principles; (2) report any significant deficiencies and material weaknesses...

HUD OIG has contracted with an Independent Public Accounting (IPA) firm toconduct the annual GNMA financial statement audit. The IPA's audit objectives are to (1) express an opinion on whether GNMA’s fiscal year 2025 financial statements are fairly presented and adequately disclosed, in all material respects, in accordance with U.S. generally accepted accounting principles; (2) report any significant deficiencies and material...

HUD OIG has contracted with an Independent Public Accounting (IPA) firm to conduct the annual FHA financial statement audit. The IPA's audit objectives are to (1) express an opinion on whether FHA’s fiscal year 2025 financial statements are fairly presented and adequately disclosed, in all material respects, in accordance with U.S. generally accepted accounting principles; (2) report any significant deficiencies and material weaknesses...

We obtained the U.S. Department of Housing and Urban Development’s (HUD) two nondisclosure policies and two nondisclosure forms applicable to HUD employees.  We also obtained 13 nondisclosure agreements between HUD and HUD employees.  The nondisclosure policies, forms, and agreements did not include the anti-gag provision as required by the Whistleblower Protection Enhancement Act (WPEA) of 2012.  HUD had not ensured...

The OIG evaluated the U.S. Department of Housing and Urban Development’s (HUD) progress in applying zero trust security principles to protect personally identifiable information (PII).  HUD maintained a significant number of records that contain PII with limited zero trust controls in place to secure these data.  In FY 2022, HUD established a zero trust implementation plan to help the agency address the five zero trust...

To promote equal opportunity and identify and eliminate discriminatory practices, Federal regulation mandates that agencies review and respond to all employment-related discrimination complaints.  At the U.S. Department of Housing and Urban Development (HUD), the Office of Departmental Equal Employment Opportunity (ODEEO) is responsible for the enforcement of Federal laws related to eliminating all forms of discrimination in HUD’s...

We contracted with the independent public accounting firm of Sikich CPA LLC to audit the financial statements of HUD as of and for the fiscal years ending September 30, 2024 and 2023, and to provide reports on HUD’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters, including whether financial management systems complied substantially with the...

We contracted with the independent public accounting firm Sikich CPA LLC to audit the financial statements of Ginnie Mae as of and for the years ending September 30, 2024 and 2023, and to provide reports on Ginnie Mae’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters.  Our contract with Sikich required that the audit be performed in...

We contracted with the independent public accounting firm of Sikich CPA LLC to audit the financial statements of FHA as of and for the fiscal years ending September 30, 2024 and 2023, and to provide reports on FHA’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters.  Our contract with Sikich required that the audit be performed in accordance...

HUD OIG is conducting the Fiscal Year (FY) 2025 evaluation of the HUD's information security (InfoSec) program and practices, as required by the Federal Information Security Modernization Act of 2014 (FISMA). The objectives are to (1) perform an independent evaluation of the effectiveness of HUD’s InfoSec program and practices as required by FISMA; (2) test the effectiveness of HUD’s InfoSec policies, procedures, and practices through...

The OIG evaluated the U.S. Department of Housing and Urban Development (HUD) Office of Housing’s (Housing) progress in applying zero trust security principles to protect personally identifiable information (PII) within the Federal Housing Administration (FHA) Catalyst system.HUD was in the beginning stages of implementing zero trust requirements for the data and identity pillars. HUD Office of Housing systems, including FHA Catalyst,...

The Federal Information Security Modernization Act of 2014 (FISMA) directs Inspectors General to conduct an annual evaluation of the agency information security program. FISMA, Department of Homeland Security (DHS), Office of Management and Budget (OMB) and National Institute of Standards and Technology (NIST) establish information technology (IT) security guidance and standards for Federal agencies. We conducted this evaluation to...

As of January 2024, 85 percent of HUD employees had approved telework agreements, and 9 percent had approved remote work agreements.  HUD estimated that 31 percent of remote employees were remote as a reasonable accommodation.  Most of HUD’s remote workers served in a limited number of occupations.  We evaluated the Office of the Chief Human Capital Officer’s (OCHCO) controls over the quality of data related to...

HUD OIG is auditing HUD's compliance with the Payment Integrity Information Act of 2019 (PIIA) for fiscal year 2024. PIIA helps agencies identify improper payments, which could impact HUD’s beneficiaries and ultimately undermines the integrity of HUD’s programs, which hinders HUD in fully achieving its mission. Our objectives are to assess (1) whether HUD has met all requirements of PIIA for fiscal year 2024 and OMB Circular A-123...

 The Geospatial Data of 2018 (the Act) governs the collection, production, acquisition, maintenance, distribution, use, and preservation of geospatial data of covered agencies, including the U.S. Department of Housing and Urban Development (HUD).  We audited the U.S. Department of Housing and Urban Development’s (HUD) efforts to meet the geospatial data requirements stated in the Act.  The Act requires the Inspector...

HUD OIG is reviewing monetary audit recommendations that were closed by HUD under the new Closed Collection process. Upon receipt of a valid repayment agreement, HUD closes the recommendation but is still responsible for maintaining repayment documentation and ensuring adherence to the repayment agreement. Our review objective is to determine if HUD has established a repayment agreement and is receiving payments in accordance with the...

HUD OIG is conducting an evaluation (1) to determine whether HUD’s nondisclosure policies, forms, and agreements include the anti-gag provision specified in the Whistleblower Protection Enhancement Act (WPEA) of 2012; (2) to determine HUD’s process to ensure its nondisclosure policies, forms, and agreements include the anti-gag provision as required by WPEA; and (3) to determine whether HUD posts the anti-gag provision on its agency...

HUD did not comply with PIIA because it did not report improper and unknown payment estimates for the Office of Public and Indian Housing’s Tenant-Based Rental Assistance (PIH-TBRA) program and the Office of Multifamily Housing Programs’ Project-Based Rental Assistance (PBRA) program, HUD’s largest rental assistance programs.  This noncompliance is significant because this is the seventh consecutive year in which HUD has been...