Las Oficinas de Auditoría y Evaluación supervisan y conducen auditorías independientes y objetivas, evaluaciones y otras revisiones de programas y actividades del Departamento de Vivienda y Desarrollo Urbano de los Estados Unidos (HUD), para asegurar que operan de manera económica, eficiente y efectiva. Esta página contiene enlaces a reportes y comunicaciones de auditoría y evaluación.
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, audited Breakthrough Living Program based on an audit referral memorandum received from the Director of HUD’s Southwest Region, Office of Multifamily Housing Programs. The referral cited several concerns, including the property’s unilateral withdrawal of funds from the reserve for replacement account. Our audit objective was to...
Marzo 03, 2015
Report
#2015-KC-1001
We audited the multifamily project, Glenbrook Manor, in Stamford, CT, based on a request by officials from the U.S. Department of Housing and Urban Development’s (HUD) Hartford, CT, Office of Multifamily Housing Programs. Our audit objectives were to determine whether Glenbrook Manor expended project funds for eligible activities and costs that were reasonable and supported, and whether surplus cash was properly calculated and...
Diciembre 14, 2014
Report
#2015-BO-1001
We reviewed the general and application controls over the U.S. Department of Housing and Urban Development’s (HUD) Loan Accounting System (LAS) as part of the internal control assessments required for the fiscal year 2014 financial statement audit under the Chief Financial Officer’s Act of 1990. Our objective was to review the effectiveness of general and application controls over LAS for compliance with HUD information...
Diciembre 07, 2014
Report
#2015-DP-0004
We audited the U.S. Department of Housing and Urban Development’s (HUD) procurement and administration of its multifamily mortgage loan and property management servicing and accounting contract. We conducted this review based on concerns communicated to the HUD Office of Inspector General (OIG) by the Federal Housing Commissioner and HUD housing officials. The objectives of the audit were to determine whether HUD officials...
Noviembre 30, 2014
Report
#2015-NY-0001
We reviewed the general and application controls over the Federal Housing Administration’s subsidiary ledger as part of the internal control assessments required for the fiscal year 2014 financial statement audit under the Chief Financial Officer’s Act of 1990. Our objective was to review the effectiveness of general and application controls over the subsidiary ledger for compliance with the U.S. Department of Housing and Urban...
Noviembre 05, 2014
Report
#2015-DP-0003
We reviewed the general and application controls over the Federal Housing Administration's (FHA) Single Family Housing Enterprise Data Warehouse as part of the internal control assessments of FHA’s principal financial statements for fiscal year 2014. Our objective was to determine the effectiveness of general and application controls over the data warehouse for compliance with HUD information technology policies and Federal...
Octubre 20, 2014
Report
#2015-DP-0001
We audited Lake Village of Fairlane Apartments as part of the activities in our fiscal year 2014 annual audit plan. We selected the project based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Detroit Office of Multifamily Housing Programs. Our objective was to determine whether the project’s owner and former management agents operated the project in accordance with HUD’s requirements and...
Septiembre 29, 2014
Report
#2014-CH-1012
We audited Prudential’s underwriting of a $49 million mortgage loan to develop the Preserve at Alafia, a multifamily project located in Riverview, FL. We initiated the review based on the early default, assignment, and significant amount of the project. Our objective was to determine whether Prudential underwrote and processed the loan for the Preserve of Alafia according to the U.S. Department of Housing and Urban...
Septiembre 29, 2014
Report
#2014-AT-1015
We audited Peoples Home Equity, Inc.(Peoples), a Federal Housing Administration (FHA) approved nonsupervised direct endorsement lender located in Brentwood, TN. We selected Peoples based on its high default rates. The audit was part of our annual audit plan to review single family programs and lenders. Our audit objectives were to determine whether Peoples complied with HUD requirements when it originated and...
Septiembre 29, 2014
Report
#2014-AT-1013
The U.S. Department of Housing and Urban Development – Office of Inspector General audited HUD’s Federal Housing Administrations single family mortgage seven-loan limit. We initiated this review based on issues identified in an audit of the Wyoming Housing Opportunities Association in memorandum 2013-DE-1801. Our objective was to determine the impact of investor loan properties on the FHA fund.
We found multiple...
Septiembre 29, 2014
Memorandum
#2014-KC-0801
We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of its Home Equity Conversion Mortgage (HECM) program based on our strategic goal to improve the integrity of HUD’s single-family insurance programs and because of residency issues identified in prior audits of the HECM program. Our objective was to determine whether HUD’s Office of Single Family Housing had effective controls to ensure that HECM...
Septiembre 29, 2014
Report
#2014-PH-0001
We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of property flipping as part of the activities in our fiscal year 2013 annual audit plan, which includes contributing to the protection of the integrity of housing insurance and guarantee programs. Our audit objective was to determine whether HUD had adequate oversight of its property-flipping waiver.
HUD did not always (1) ensure that lenders...
Septiembre 29, 2014
Report
#2014-CH-0001
We audited the Lake Village of Auburn Hills multifamily project as part of the activities in our fiscal year 2014 annual audit plan. We selected the project based on a request from the U.S. Department of Housing and Urban Development’s (HUD) Detroit Office of Multifamily Housing. Our objective was to determine whether the project’s owner and former management agents operated the project in accordance with the regulatory...
Septiembre 28, 2014
Report
#2014-CH-1010
We audited EverBank’s Preforeclosure Sale Program because it had the highest Florida preforeclosure sale claims of all servicing lenders located in Florida and more than 50 percent of its Florida Federal Housing Administration (FHA) claims were from preforeclosure sales with more than $12.9 million paid from 2011 through 2013. Our objective was to determine whether EverBank properly determined that mortgagors were eligible to...
Septiembre 28, 2014
Report
#2014-AT-1012
We audited Cornerstone Home Lending, formerly known as Cornerstone Mortgage Company. We selected Cornerstone based upon a high default rate at Cornerstone’s Branch 87 in 2007 through 2009. Our audit objectives were to determine whether Cornerstone (1) complied with HUD and Federal Housing Administration (FHA) regulations when originating and underwriting FHA-insured mortgages and (2) implemented a quality control plan that...
Septiembre 25, 2014
Report
#2014-FW-1006
The U.S. Department of Housing and Urban Development’s (HUD), Office of Inspector General reviewed HUD’s Federal Housing Administration (FHA) loss mitigation program. We initiated this audit due to our concern that FHA might have incurred costs while allowing lenders to make large amounts of money by modifying defaulted FHA-insured loans. Our audit objective was to determine the extent to which loans modified under the FHA...
Septiembre 23, 2014
Report
#2014-KC-0004
At the request of the Director of the U.S. Department of Housing and Urban Development’s (HUD) Houston, TX, Office of Multifamily Housing Programs, we conducted a review of Yale Court Apartments (project). Our objective was to determine whether the project owner used the project funds in accordance with its regulatory agreement and HUD regulations.
The former owner used more than $3.5 million of the project funds for ineligible...
Septiembre 21, 2014
Report
#2014-FW-1005
We audited PK Management, LLC, a management agent of four apartment complexes in the Birmingham, AL, metropolitan area. We initiated the review based on a request from the U.S. Department of Housing and Urban Development’s (HUD) Birmingham Office of Multifamily Housing Programs. Our audit objective was to determine whether the Section 8 housing assistance payments made to PK Management for the four multifamily complexes...
Septiembre 21, 2014
Report
#2014-AT-1011
The U.S. Department of Housing and Urban Development – Office of Inspector General audited HUD’s Office of Multifamily Housing Programs, based on an internal audit suggestion expressing concern that multifamily property owners took unauthorized distributions or owner advances with no consequence. Our audit objective was to determine whether HUD enforced the requirements of the regulatory agreements and HUD handbooks that pertain to...
Septiembre 16, 2014
Report
#2014-KC-0003
We audited the Housing Authority of the City of Meridian’s Queen City apartments at the request of the U.S. Department of Housing and Urban Development’s (HUD) Single Family Office of Asset Management. Our objectives were to determine whether the Authority acquired, financed, and managed the purchase of the apartments in accordance with applicable regulations and determine the cause of the Queen City apartments’ Federal Housing...
Agosto 24, 2014
Report
#2014-AT-1009