HUD OIG is auditing HUD programs to identify fraud risks for funds that HUD received for its Capital Fund, Disaster Recovery, and Single-Family Housing programs. Our objective is to develop three separate inventories of fraud risks that HUD has not already identified for the three programs. 

We audited HUD and its grantees’ monitoring of subrecipients and contractors in HUD’s Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG-CV) program to assess subrecipient monitoring in the program.  ESG and ESG-CV grantees often rely on subrecipients and contractors to carry out ESG-CV-funded activities on behalf of the grantees, and are required to monitor subrecipients to ensure that the...

We audited the City and County of Honolulu’s Department of Budget and Fiscal Services’ and Department of Community Services’ (City) fraud risk management practices for its Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG CARES Act) program with the objective of assessing the maturity of the City’s fraud risk management framework that encompasses control activities to prevent, detect, and respond to...

We audited the California Department of Housing and Community Development (HCD) with the objective of evaluating HCD’s fraud risk management practices for its Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG CARES Act) program and assessing the maturity of its efforts to prevent, detect, and respond to fraud.  Fraudulent activity in the ESG CARES Act program can lead to significant financial...

Servicers followed the COVID-19 pandemic foreclosure moratorium requirements.  However, they could have better communicated the moratorium requirements to delinquent borrowers who were subject to foreclosure proceedings.  This situation occurred because HUD did not require servicers to notify borrowers directly about the foreclosure moratorium and that occupancy would pause the foreclosure process.  Borrowers who were...

HUD OIG is conducting an audit of the State of South Carolina to determine whether the State has strategically planned and implemented its buyout and rehabilitation programs to maximize the resiliency and mitigate the effect of disasters on impacted communities and whether the programs are assisting qualified beneficiaries. The review will include the $456 million provided under six grants awarded between 2016 and 2021. 

HUD OIG is auditing the use of Community Development Block Grant – Disaster Recovery (CDBG-DR) funds as nonfederal match for the Federal Emergency Management Agency’s Public Assistance Program.  We will review four grantees, which as of July 2023, had budgeted more than $904 million and had spent nearly $356 million on completed and underway match activities.  Our audit objectives are to determine whether four CDBG-DR...

We audited the U.S. Department of Housing and Urban Development (HUD), Office of Native American Programs’ (ONAP) coronavirus disease of 2019 (COVID-19) recovery programs.  We performed this audit to provide HUD with insight and a nationwide perspective on the challenges that grantees experienced with those programs.  Our audit objectives were to identify 1) the information, guidance, and training HUD provided to the grantees...

HUD OIG is auditing HUD's CDBG-DR National Disaster Resilience (NDR) program, which was designed to promote risk assessment, stakeholder engagement, and resilience planning to states and communities. Under this program, HUD awarded nearly $1 billion to 13 States and local governments for resilient infrastructure, housing, and economic revitalization activities related to major disasters that occurred between 2011 and 2013. Our...

We audited the U.S. Department of Housing and Urban Development (HUD), Office of Native American Programs’ (ONAP) Coronavirus Aid, Relief, and Economic Security (CARES) Act and American Rescue Plan (ARP) Act to identify drawdown levels for its block grant programs and assessed information ONAP made publicly available. As of October 4, 2022, grantees had drawn $231.6 million of the $300 million in CARES Act block grant funds and $135.8...

HUD OIG is auditing Puerto Rico's Community Block Grant - Disaster Recovery (CDBG-DR) program.   HUD awarded Puerto Rico over $20 billion dollars in  CDBG-DR funding for the 2017 disasters.  Our objective is to conduct an assessment of Puerto Rico’s fraud risk management practices that encompasses control activities to prevent, detect, and respond to fraud when administering programs funded by CDBG-DR grants associated...

In coordination with the Pandemic Response Accountability Committee, we conducted an audit to identify potential fraud schemes that could affect HUD’s pandemic funds.  We reviewed the funds appropriated by the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the American Rescue Plan (ARP) Act for the Tenant-Based Rental Assistance (TBRA), Project-Based Rental Assistance (PBRA), HOME Investment Partnerships, and...

We audited the U.S. Department of Housing and Urban Development’s (HUD) Community Development Block Grant Coronavirus Aid, Relief, and Economic Security (CARES) Act program.Our audit objective was to determine what challenges grantees faced in using program funds for activities that prepare for, prevent, or respond to the coronavirus and its impact.  We used a survey questionnaire to gather feedback and insight directly from 1,047...

HUD OIG is auditing the Virgin Islands Housing Finance Authority's monitoring of its 2017 CDBG Disaster Recovery funds. After hurricanes Irma and Maria devastated the Islands in September 2017, HUD awarded USVI $1.14 billion in CDBG-DR funds. The objective of the audit is to determine whether the Authority effectively monitored its CDBG-DR funded activities administered by itself and by subrecipients to ensure the national objectives...

HUD OIG is auditing the Virgin Islands Housing Finance Authority's 2017 CDBG Disaster Recovery Match Program. After hurricanes Irma and Maria devastated the Islands in September 2017, HUD awarded USVI $1.14 billion in CDBG-DR funds. Of the total award, $415,750,000 was budgeted to the match program. The match program matches HUD funds with other agencies, such as FEMA, to address unmet recovery needs. The audit objective is to...

HUD OIG is auditing the State of Georgia’s monitoring of its Community Development Block Grant - Disaster Recovery (CDBG-DR) hurricane Harvey, Irma, and Maria (HIM) grants' activities and subrecipients. Following the natural disasters occurred in January and September 2017, HUD awarded more than $50.9 million in disaster recovery funding to the State. The objective of the audit is to determine whether the State was effectively...

HUD OIG is auditing the Community Development Block Grant - Disaster Recovery (CDBG-DR) and Mitigation (CDBG-MIT) programs. HUD is required to assess grantee's procedures to prevent any duplication of benefits. Our objective is to determine how HUD assesses the adequacy of grantee procedures to prevent any duplication of benefits, both before and after grant execution.

HUD OIG has started an audit of HUD’s Oversight of CDBG-DR Grantees’ Use of Program Income. Our audit objective is to determine whether HUD ensured that program income generated from disaster funds awarded to CDBG-DR grant recipients were used to positively impact and support disaster recovery in affected areas and to benefit program beneficiaries.

HUD OIG is one of 10 OIGs participating in this PRAC-led COVID 19 Pandemic Impact Project. The OIGs will conduct the review and provide the results to the PRAC for the final consolidated work products.  The objective is to identify the federal pandemic response program funds provided to select geographic areas and the purpose of those funds, and to determine whether the federal program spending aligned with the intended goals and...

HUD OIG is auditing the Office of Community Planning and Development (CPD) to determine whether it is tracking and improving the timing of its delivery of the Community Development Block Grant - Disaster Recovery (CDBG-DR) program funds over the last 20 years, and whether CPD has met Congressional allocation timing requirements. Specifically, HUD OIG will be measuring the timing of three CDBG-DR program delivery points: (1) CPD’s...