HUD did not comply with PIIA because it did not report compliant 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 (MF-PBRA) program.   These were HUD’s two largest program expenditures, totaling more than $50 billion in fiscal year 2024.  This noncompliance...

To determine whether all the unexpended obligations of HUD are valid and meet funding guidelines, the Office of the Chief Financial Officer (OCFO) coordinates annually an Open Obligation Review (OOR) of all program and administrative funds. This review determines which funds are still needed and certifies to Treasury that the funds remaining in its obligation balance at the end of the fiscal year represent future obligations for the...

We audited the U.S. Department of Housing and Urban Development’s (HUD) Office of Multifamily Housing Programs’ monitoring of civil rights compliance.  Robust monitoring for civil rights compliance is critical to HUD’s goals to support underserved communities.  Our audit objective was to assess the extent to which HUD monitored civil rights compliance in its program activities.HUD and performance-based contract administrators...

We audited the Boston Housing Authority’s public housing program to determine whether the physical condition of the Authority’s program units complied with the U.S. Department of Housing and Urban Development’s (HUD) and the Authority’s requirements.  The audit was initiated based on our assessment of risks associated with public housing agencies’ program units and recent media attention and public concern about the condition of...

HUD’s Office of Housing contracts with performance-based contract administrators to administer the housing assistance payments (HAP) contract with owners.  Through RAD, HUD oversees the HAP contracts for converted properties and monitors owners for compliance with HUD’s requirements, which include maintaining (1) units in decent, safe, and sanitary condition and (2) reserve for replacement accounts to help defray the cost of...

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...

The purpose of this memorandum is to alert the U.S. Department of Housing and Urban Development (HUD) to an issue that the Office of the Inspector General (OIG), has identified that affects the timeliness with which public housing agencies (PHA) with units that have lead-based paint are performing required lead-based paint visual assessments.HUD OIG audited, among other issues, whether three of the nation’s largest...

We audited the Boston Housing Authority’s Housing Choice Voucher (HCV) Program.  We initiated this audit based upon our assessment of risks associated with public housing agencies' HCV Program units, as well as recent media attention and public concern about the conditions of subsidized housing properties.  Our objective was to determine whether the physical conditions of the Authority’s HCV units complied with both the U.S....

We audited the Housing Authority of the City of Los Angeles’ management of lead-based paint and lead-based paint hazards in its public housing units.  We selected the Authority based on our assessment of the risks of lead‐based paint in public housing agencies’ (PHA) housing developments, including the age of buildings, the number of units, household demographics, and reported cases of childhood lead poisoning.  The audit...

We audited the U.S. Department of Housing and Urban Development (HUD), Office of Multifamily Housing Programs’ efforts to address multifamily mortgage application processing delays.  When applications for these loans are delayed, it slows the production and availability of affordable multifamily housing units.  During the COVID-19 pandemic, HUD took action to eliminate a backlog of over 500 applications waiting to be assigned...

We audited the Cuyahoga Metropolitan Housing Authority’s management of lead‐based paint in its public housing program based on our assessment of the risks of lead‐based paint in public housing.  The risk factors assessed included the age of buildings, the number of units, household demographics, and reported cases of childhood lead poisoning.  Our audit objectives were to determine whether the Authority (1) complied with HUD’...

We audited the Columbus Metropolitan Housing Authority’s Housing Choice Voucher (HCV) Program.  The audit was initiated based on our assessment of risks associated with public housing agencies’ HCV Program units and recent media attention and public concern about the conditions of subsidized housing properties.  Our objective was to determine whether the physical condition of the Authority’s HCV Program units complied with...

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...

As required by the Charge Card Abuse Prevention Act of 2012, Public Law 112-194, we performed risk assessments of the U.S. Department of Housing and Urban Development’s (HUD) purchase and travel card programs.  In our risk assessments, we analyzed and identified the risks of illegal, improper, or erroneous purchases.  Using information provided by HUD, we assessed risk for eight different risk factors and ranked each risk...

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of multifamily housing properties with failing Real Estate Assessment Center (REAC) scores or life-threatening exigent health and safety (EHS) deficiencies.  Our objective was to determine whether HUD had effective oversight of multifamily housing properties to ensure that the properties were maintained in decent, safe, and sanitary condition.The...

We audited the U.S. Department of Housing and Urban Development (HUD), Office of Community Planning and Development’s (CPD) process for collecting financial information from grantees participating in the Community Development Block Grant (CDBG) Entitlement program. Prior year HUD financial statement audits found weaknesses in CPD’s processes to estimate accrued grant liabilities and instances where it appeared CDBG grantees were...

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of HUD as of and for the fiscal years ended September 30, 2023 and 2022, 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...

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of Ginnie Mae as of and for the fiscal years ended September 30, 2023 and 2022, 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 CLA required that the audit be...