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 U.S. Department of Housing and Urban Development’s (HUD) oversight of public housing agencies’ lobbying activities based on information we obtained while resolving recommendations from an audit of the Philadelphia Housing Authority which showed that the Authority engaged in lobbying activities that it failed to disclose. Our audit objective was to determine whether HUD oversight was adequate to ensure that public...
Enero 29, 2015
Report
#2015-PH-0001
We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of its Home Equity Conversion Mortgage (HECM) program and found that contrary to program residency requirements, 37 borrowers were not living in the property associated with the loan and were renting the property to participants in HUD’s Section 8 Housing Choice Voucher program. Renting the properties to Section 8 program participants violated...
Enero 29, 2015
Memorandum
#2015-PH-1803
Based on a hotline complaint and additional work by our Financial Audit Division and Office of Legal Counsel, we reviewed whether a conflict of interest existed within the U.S. Department of Housing and Urban Development (HUD) Office of Public and Indian Housing (PIH). Specifically, former PIH Assistant Secretary Sandra B. Henriquez appointed Debra Gross, a former lobbyist and the deputy director of the Council of Large Public Housing...
Enero 19, 2015
Memorandum
#2015-FW-0801
We reviewed the City of Albuquerque, Department of Family and Community Services’ Continuum of Care program. We initiated the review based on a complaint alleging misconduct in the City’s program. Specifically, the complainant alleged the City’s Continuum of Care failed to comply with conflict of interest and procurement requirements, did not maintain accurate Homeless Management Information System reports, and expended...
Enero 12, 2015
Memorandum
#2015-FW-1803
Preliminary Research Closeout Memorandum
In 2011, HUD established a high priority goal to reduce vacancies through improved management of the public housing inventory. Since then, HUD has substantially reduced vacancies, saving taxpayer dollars and enhancing the availability of habitable rental units. Subsidized vacancies, measured in unit months, have decreased from approximately 550,000 in 2011 to approximately 379,000 currently....
Enero 11, 2015
Report
#2014-OE-0006
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 15, 2014
Report
#2015-BO-1001
We are required to audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD) annually in accordance with the Chief Financial Officers Act of 1990 as amended. Our objectives were to evaluate HUD’s internal controls over financial reporting and compliance with applicable laws, regulations, and government wide policy requirements and provisions of contracts and grant agreements....
Diciembre 09, 2014
Report
#2015-FO-0002
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 08, 2014
Report
#2015-DP-0004
We assisted the U.S. Department of Justice (DOJ) in conducting an investigation of SunTrust Mortgage, Inc.’s underwriting practices for Federal Housing Administration (FHA)-insured loans.
On June 17, 2014, DOJ and the Consumer Financial Protection Bureau, along with 49 State attorneys general and the District of Columbia’s attorney general, filed suit against SunTrust for misconduct related to the origination and servicing of...
Diciembre 08, 2014
Memorandum
#2015-PH-1802
We audited the Office of the Commissioner for Municipal Affairs’ Section 108 Loan Guarantee program as part of our strategic plan and based on the deficiencies noted during our recent review of Municipal Affairs’ Section 108 Loan Guarantee program, concerning the slow progress of the Vieques Sports Complex project (Audit memorandum number 2014-AT-1801, issued March 20, 2014). The objectives of the audit were to determine whether...
Diciembre 04, 2014
Report
#2015-AT-1001
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...
Diciembre 01, 2014
Report
#2015-NY-0001
We completed a review of the Freeport Housing Authority’s administration of its low-rent housing and homeownership programs. We selected the Authority due to a request from the U.S. Department of Housing and Urban Development’s (HUD) New York Office of Public and Indian Housing officials. The objective of the audit was to determine whether the Authority administered its low-rent housing and homeownership programs in...
Noviembre 30, 2014
Report
#2015-NY-1002
We completed a review of 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 $183 million as reimbursement to the Health and Hospitals Corporation under the City’s Public Service activity. The objectives...
Noviembre 23, 2014
Report
#2015-NY-1001
The Federal Information Security Management Act of 2002 (FISMA) directs the Office of Inspector General (OIG) to conduct an annual evaluation of the U.S. Department of Housing and Urban Development (HUD) information security program. FISMA, Department of Homeland Security (DHS), Office of Management and Budget (OMB) and National Institute of Standards and Technology (NIST) establish information technology (IT) security guidance...
Noviembre 13, 2014
Report
#2014-OE-0003
In accordance with the Chief Financial Officers Act of 1990 (Public Law 101-576), as amended, OIG is responsible for the conduct of the annual financial statement audit of FHA. Our work includes the audit of FHA’s balance sheets as of September 30, 2014 and 2013, and the related statements of net costs and changes in net position, the combined statements of budgetary resources for the years then ended, and the related notes to...
Noviembre 13, 2014
Report
#2015-FO-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 06, 2014
Report
#2015-DP-0003
In accordance with our regional plan to review public housing programs and because of a complaint filed with the Office of the Inspector General (OIG) and issues identified by new management, we performed a review of the Rotan Housing Authority (Authority). The complainant and Authority management alleged that the Authority maintained its records in a disorderly fashion, lacked supporting documentation for rental income, had...
Octubre 31, 2014
Memorandum
#2015-FW-1802
We reviewed the information security controls over the U.S. Department of Housing and Urban Development’s (HUD) Ginnie Mae Financial Accounting System (GFAS) 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 audit objective was to determine the effectiveness of general and application controls over GFAS for compliance with...
Octubre 29, 2014
Report
#2015-DP-0002
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 21, 2014
Report
#2015-DP-0001
We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of its Home Equity Conversion Mortgage (HECM) program and found that 33 borrowers had more than 1 loan under the program. Having multiple loans violated program requirements because HUD requires borrowers to reside in the mortgaged residence as their principal residence and borrowers may not have more than one principal residence at the same time....
Octubre 21, 2014
Memorandum
#2015-PH-1801