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.
We audited the City of New Orleans’ Community Development Block Grant Disaster Recovery (CDBG-DR) assistance funds awarded to the City as a result of damages caused by Hurricane Isaac. Our objective was to determine whether the City maintained adequate procurement controls and financial management systems and administered its CDBG-DR funds in accordance with Federal guidelines, HUD regulations, and other requirements.
We found...
Junio 26, 2015
Report
#2015-FW-1002
We reviewed the U.S. Department of Housing and Urban Development’s (HUD) Office of Affordable Housing Programs’ oversight of leases in HOME Investment Partnerships Program-funded rental housing projects. The review was part of the activities in our fiscal year 2015 annual audit plan. Our objective was to determine whether HUD’s Office had adequate oversight of participating jurisdictions to ensure that leases between...
Junio 25, 2015
Memorandum
#2015-CH-0801
We conducted further analysis of our reported findings in fiscal years 2013 and 2014 that the U.S. Department of Housing and Urban Development’s (HUD) formula grant accounting did not comply with generally accepted accounting principles (GAAP), resulting in misstatements on the financial statements, and that HUD did not comply with the HOME Investment Partnership Act (also known as the HOME Statute). The additional analysis was...
Junio 16, 2015
Memorandum
#2015-FO-0801
We audited the U.S. Department of Housing and Urban Development’s (HUD) implementation and oversight of compliance with environmental requirements as part of the HUD Office of Inspector General’s annual audit plan to contribute to improving HUD’s execution of and accountability for its fiscal responsibilities. Our objective was to determine whether HUD, specifically its Offices of Housing; Public Housing, and Native American...
Junio 16, 2015
Report
#2015-FW-0001
We audited the U.S. Department of Housing and Urban Development’s (HUD) New Core Project as part of the internal control assessments required for the fiscal year 2015 financial statement audit under the Chief Financial Officer’s Act of 1990. Our objective was to assess the status of the project and to determine whether the New Core Project team complied with Federal regulations and departmental project management processes....
Junio 12, 2015
Report
#2015-DP-0006
We completed a review of the City of New York, Office of Management and Budget’s administration of the Business Loan and Grant Program funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD) to assist in the disaster recovery and rebuilding efforts resulting from Hurricane Sandy. The objectives of the audit were to determine whether...
Junio 12, 2015
Report
#2015-NY-1007
Because of an anonymous complaint, we reviewed the Housing Authority of Bexar County, TX. The complaint included allegations of improper procurement, improper use of Authority funds, misuse of the Authority’s credit card, and violations of Housing Choice Voucher regulations. Our objective was to determine whether the Authority operated its public housing and Housing Choice Voucher programs in accordance with the U.S....
Junio 11, 2015
Memorandum
#2015-FW-1806
We audited the State of New Jersey’s Community Development Block Grant Disaster Recovery-funded Sandy Integrated Recovery Operations and Management System. We conducted the audit based on the significant amount of funds associated with the system and the importance of the system to the successful implementation of the State’s Disaster Recovery grant. Our objective was to determine whether the State procured services and...
Junio 04, 2015
Report
#2015-PH-1003
We audited the Housing Authority of the County of San Bernardino’s Shelter Plus Care program due to a public complaint alleging that the Authority disregarded U.S. Department of Housing and Urban Development (HUD) program requirements related to participants’ eligibility. Our objective was to determine whether the Authority administered its program funds in accordance with HUD rules and requirements, specifically related to...
Mayo 29, 2015
Report
#2015-LA-1004
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the State of Wyoming’s Community Development Block Grant (CDBG) program run by the Wyoming Business Council. Our audit objective was to determine whether the State reimbursed only approved costs, its grant agreements contained all required language, it properly monitored its projects, and it ensured that projects met the national...
Mayo 26, 2015
Report
#2015-DE-1001
We reviewed NTFN, Inc., based on the U.S. Department of Housing and Urban Development (HUD) Office of Inspector General’s (OIG) goal to protect the integrity of the Federal Housing Administration’s (FHA) housing insurance and guarantee programs. We selected NTFN because its loan default rate was the second highest in the Dallas-Fort Worth metropolitan area from July 2012 through June 2014. NTFN originated 3,046 FHA loans...
Mayo 26, 2015
Report
#2015-FW-1001
We completed a review of First Niagara Bank’s servicing of Federal Housing Administration (FHA)-insured mortgages and its implementation of the U.S. Department of Housing and Urban Development’s (HUD) Loss Mitigation program. We selected First Niagara Bank based on an Office of Inspector General risk assessment of single-family lenders. The objective of the audit was to determine whether First Niagara Bank properly...
Mayo 22, 2015
Report
#2015-NY-1006
We audited the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2014 compliance with the Improper Payments Elimination and Recovery Act of 2010 (IPERA) in accordance with the requirements of IPERA. Our audit objectives were to (1) determine HUD’s compliance with IPERA reporting and improper payments reduction requirements; (2) determine whether HUD’s reporting of improper payments data, including the agency’s...
Mayo 15, 2015
Report
#2015-FO-0005
We audited the Bucks County Housing Authority’s Housing Choice Voucher program because the U.S. Department of Housing and Urban Development (HUD) authorized it more than $15 million per year in fiscal years 2012 to 2014 and we had not audited its housing quality standards inspection program. Our audit objective was to determine whether the Authority ensured that its Housing Choice Voucher program units met HUD’s housing quality...
Mayo 05, 2015
Report
#2015-PH-1002
We audited the City of Paterson, NJ’s HOME Investment Partnerships Program based on a risk analysis of the City’s program that considered the amount of funding, the risk score assigned by the U.S. Department of Housing and Urban Development (HUD), our identification of potential issues, and Congress’ general interest in the HOME program. The objective of the audit was to determine whether City officials had established and...
Abril 30, 2015
Report
#2015-NY-1005
The Office of Evaluation performed preliminary research of the HUD Office of the Chief Information Officer’s (OCIO) management of the agency’s reporting of financial and project information on the Federal IT Dashboard (Dashboard). The objective of the evaluation was to determine if OCIO processes ensured accurate IT investment information was reported on the Dashboard. We found that project managers did not consistently...
Abril 29, 2015
Report
#2014-OE-0007
We audited the Housing Authority of the City of Comer’s financial and procurement operations. We selected the Authority based on concerns from the U.S. Department of Housing and Urban Development’s (HUD) Georgia State Office of Public Housing regarding significant deficiencies identified during its August 2013 management review. HUD’s Office of Public Housing identified findings regarding the misuse of funds, a lack of...
Abril 24, 2015
Report
#2015-AT-1002
We audited Sutton Irvine Residence, Inc.’s Section 202-funded project based on concerns expressed by the U.S. Department of Housing and Urban Development’s (HUD) Office of General Counsel, Departmental Enforcement Center, regarding the management of the project. The concern was that Sutton Irvine had defaulted on its mortgage payments to HUD and may have diverted project funds for nonproject expenses. Our audit objective...
Abril 24, 2015
Report
#2015-LA-1003
We audited the City of New York, Office of Management and Budget’s administration of the Community Development Block Grant Disaster Recovery Assistance (CDBG-DR) funds awarded to the City as a result of damages caused by Hurricane Sandy. This review was related to the disbursement of approximately $4 million in CDBG-DR funds pertaining to administration costs. The objectives of the audit were to determine whether the...
Abril 23, 2015
Report
#2015-NY-1004
We conducted a review of the Chicago Housing Authority’s payments for outside legal services in conjunction with an ongoing internal audit of the U.S. Department of Housing and Urban Development’s (HUD) oversight of public housing agencies’ expenditures for outside legal services. Our review objective was to determine whether the Authority made payments for outside legal services in compliance with applicable requirements.
We...
Abril 20, 2015
Memorandum
#2015-PH-1805