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...

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...

HUD OIG is auditing a New York-based grantee's Coronavirus, Aid, Relief, and Economic Security (CARES) Act, Emergency Solutions Grants (ESG-CV) program. The CARES Act provided nearly $4 billion in special ESG funds to grantees to prevent, prepare for, and respond to the coronavirus pandemic and supports activities, such as, rapid re-housing, homelessness prevention programs, and emergency shelters for people experiencing homelessness....

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...

HUD OIG is auditing a Hawaii-based grantee's Coronavirus, Aid, Relief, and Economic Security (CARES) Act, Emergency Solutions Grants (ESG-CV) program. The CARES Act provided nearly $4 billion in special ESG funds to grantees to prevent, prepare for, and respond to the coronavirus pandemic and supports activities, such as, rapid re-housing, homelessness prevention programs, and emergency shelters for people experiencing homelessness....

HUD OIG is auditing a California-based grantee's Coronavirus, Aid, Relief, and Economic Security (CARES) Act, Emergency Solutions Grants (ESG-CV) program. The CARES Act provided nearly $4 billion in special ESG funds to grantees to prevent, prepare for, and respond to the coronavirus pandemic and supports activities, such as, rapid re-housing, homelessness prevention programs, and emergency shelters for people experiencing homelessness...

We are auditing HUD’s implementation and tracking of the President’s National Drug Control Strategy (Strategy) as directed by the White House’s Office of National Drug Control Policy. For FY2023, HUD has administered more than $3.2 billion in Recovery Housing Program (RHP) and Continuum of Care (CoC) Program funding as part of the agency’s efforts in reducing the number of overdose deaths in the United States. With respect to the...

The Office of Evaluation is initiating an evaluation of requirements documentation in HUD’s acquisition process. Our objective is to assess HUD’s processes for developing and approving requirements documents in the pre-award phase of the acquisition life cycle.

HUD OIG is auditing a Hawaii-based grantee's Coronavirus, Aid, Relief, and Economic Security (CARES) Act, Emergency Solutions Grants (ESG-CV) program. The CARES Act provided nearly $4 billion in special ESG funds to grantees to prevent, prepare for, and respond to the coronavirus pandemic and supports activities, such as, rapid re-housing, homelessness prevention programs, and emergency shelters for people experiencing homelessness....

HUD OIG is auditing HUD's Continuum of Care (CoC) program, which is a grant program designed to promote community wide commitment to the goal of ending homelessness. A CoC is a regional or local planning body that coordinates housing and services funding for homeless families and individuals and HUD provided $2.6 billion in CoC funding for the 2021 grant competition year. Our objective is to determine how HUD and CoCs collect and use...

HUD OIG is auditing a New York-based grantee's Coronavirus, Aid, Relief, and Economic Security (CARES) Act, Emergency Solutions Grants (ESG-CV) program. The CARES Act provided nearly $4 billion in special ESG funds to grantees to prevent, prepare for, and respond to the coronavirus pandemic and supports activities, such as, rapid re-housing, homelessness prevention programs, and emergency shelters for people experiencing homelessness...

HUD OIG is auditing a California-based grantee's Coronavirus, Aid, Relief, and Economic Security (CARES) Act, Emergency Solutions Grants (ESG-CV) program. The CARES Act provided nearly $4 billion in special ESG funds to grantees to prevent, prepare for, and respond to the coronavirus pandemic and supports activities, such as, rapid re-housing, homelessness prevention programs, and emergency shelters for people experiencing homelessness...

We audited the U.S. Department of Housing and Urban Development’s (HUD) Office of the Chief Procurement Officer’s use of its quality assurance surveillance plan (QASP) for its Atlanta Homeownership Center field service management (FSM) housing contracts.  We initiated the audit to support HUD’s priority on increasing efficiency in procurement.  An assessment of HUD’s use of its QASP, as part of its 3.10 FSM 5-year contract...

HUD OIG is auditing HUD's Coronavirus, Aid, Relief, and Economic Security (CARES) Act, Emergency Solutions Grants (ESG-CV) program, which is a grant program that funds rapid re-housing, homelessness prevention programs, and emergency shelters for people experiencing homelessness. The CARES Act provided nearly $4 billion special ESG funds to prevent, prepare for, and respond to the coronavirus pandemic. Our objective is to assess HUD's...

We conducted an attestation review of the U.S. Department of Housing and Urban Development’s drug control accounting for the fiscal year ended September 30, 2022.  We performed this review pursuant to section 705(d) of Public Law 105-277, which requires National Drug Control Program agencies to submit to the Director of ONDCP a detailed accounting of all funds spent by the agencies for National Drug Control Program activities...

HUD OIG has initiated an attestation engagement of HUD’s Fiscal Year 2022 National Drug Control activities. Our objective is to obtain limited assurance about whether any material modifications should be made to HUD’s assertions on its drug control funding and accompanying fiscal year 2022 reports in order for them to be in accordance with ONDCP’s requirements. OIG is required to do this attestation at least every 3 years. HUD must...

We completed a corrective action verification (CAV) of recommendations from prior Office of Inspector General (OIG) audit reports on the U.S. Department of Housing and Urban Development’s (HUD) government purchase cards and government travel cards, both issued January 31, 2020. During our CAV, we followed up on all 10 recommendations from OIG audit report 2020-KC-0001 and all 13 recommendations from OIG audit report 2020-KC-0002. Our...

We audited the U.S. Department of Housing and Urban Development’s (HUD) Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (ESG-CV) program. Our audit objective was to determine what challenges ESG-CV grant recipients faced in implementing the program and using grant funds. We used a survey questionnaire to gather feedback and insight directly from the 362 recipients of ESG-CV grants. At the time...

We audited the Los Angeles Homeless Services Authority’s Continuum of Care (CoC) program.  The audit was initiated because of the homelessness crisis in the City of Los Angeles, which has the highest number of unsheltered people in the United States.  In addition, the Los Angeles city controller issued a report in 2019, criticizing the Authority for falling short of City of Los Angeles homeless outreach goals.  (See...