U.S. flag

An official website of the United States government Here’s how you know

The .gov means it’s official.

Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you're on a federal government site.

The site is secure.

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Exportar
Date Issued

Chief Information Officer

  •  
    Status
      Open
      Closed
    2023-FO-0008-002-A

    Research, evaluate, and implement technical solutions to provide additional improvements to VPN and related remote working capabilities of HUD system users.

  •  
    Status
      Open
      Closed
    2023-FO-0008-002-B

    Perform routine VPN stress tests as part of its contingency planning and testing processes to regularly identify and remediate network performance issues and ensure that network capabilities are sufficient for teleworking.

  •  
    Status
      Open
      Closed
    2023-FO-0008-003-A

    Research, evaluate, and implement technical solutions to resolve the user account management issues and the underlying issue in the technical environment.

  •  
    Status
      Open
      Closed
    2023-FO-0008-004-A

    Assess its help desk system against other technical solutions and ensure that the help desk solution used captures complete data on technical support requests. This measure includes but is not limited to ensuring that sequence gaps are properly documented or do not occur, valid transactions are accepted by the help desk system, rejected transactions are identified, and the history of each transaction is retained.

Government National Mortgage Association

  •  
    Status
      Open
      Closed
    2023-KC-0001-001-A
    $903,085,334
    Funds Put to Better Use

    Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.

    Update and synchronize the SOP and the matching procedure. The updates should include notifications that provide issuers with unmatched loans adequate time to take corrective action to comply with the requirements of the MBS Guide to put $903 million to better use by ensuring that the appropriate agency insurance or guarantee is in place.

  •  
    Status
      Open
      Closed
    2023-KC-0001-001-B

    Ensure that all necessary information regarding terminated VA loans is included in the matching process.

Community Planning and Development

  •  
    Status
      Open
      Closed
    2023-FO-0004-001-E

    Develop and document internal procedures to ensure that they will address the Program Office’s responsibilities within the departmental grant accrual validation policy.

  •  
    Status
      Open
      Closed
    2023-FO-0004-001-F

    Re-evaluate and adequately document justification for the establishment of the percentages and other key assumptions used to determine the accrual amount for each program in CPD’s accrued grant liabilities estimate.

Chief Financial Officer

  •  
    Status
      Open
      Closed
    2023-FO-0004-001-A

    Develop and issue a departmental grant accrual validation policy or update the existing grant accrual policy to include the validation process. The policy should include 1) specific control activities over the grant accrual validation and outline all of the specific roles and responsibilities; 2) a periodic review of the grant accrual validation to evaluate and reassess its continued relevance and control effectiveness, and ensure any changes are designed and implemented appropriately; and 3) a clear communication plan that requires formal and documented communications between appropriate program offices and OCFO to ensure the validation results are used to update the grant accrual methodology and subsequent period’s estimate, as appropriate.

  •  
    Status
      Open
      Closed
    2023-FO-0004-001-B

    Develop and document internal procedures to ensure the OCFO’s responsibilities specified within the new or updated grant accrual validation policy are addressed.

  •  
    Status
      Open
      Closed
    2023-FO-0004-001-C

    Develop and implement procedures to ensure that planning for the CPD grant accrual validation is done early in the accounting cycle to allow for: • Sufficient resources to be available to perform the validation of the prior year grant accrual. • Validation efforts to start earlier to allow for follow-up on non-responsive grantees or grantees that provided incomplete information. • Materiality risk to be considered when planning and evaluating the CPD grant accrual validation.

  •  
    Status
      Open
      Closed
    2023-FO-0004-001-D

    Revise CPD Validation Review Instructions to specify documentation requirements similar to those provided to the grantee and specify verification of dates for when the costs were incurred.

  •  
    Status
      Open
      Closed
    2023-FO-0004-001-G

    As part of the validation process for CPD’s accrued grant liabilities, review CPD’s accrued grant liabilities estimation methodology to ensure that it is based on verifiable grantee supporting documentation and all assumptions and variables used for the grant accrual estimate were properly established, supported, and documented.

  •  
    Status
      Open
      Closed
    2023-FO-0004-003-A

    Establish a formal policy addressing HUD’s federal awarding agency responsibilities under 2 CFR § 200.513(c). The policy should identify those involved in the process and their roles in addressing this single audit oversight function. The policy should also address how it will be carried out and documented.

Housing

  •  
    Status
      Open
      Closed
    2023-FO-0003-001-A

    Establish change management and periodic reviews of control activities to ensure regulatory changes, such as Fiscal Service updates to the USSGL, are identified, analyzed, and assessed for potential needed changes to FHA’s established processes.

  •  
    Status
      Open
      Closed
    2023-FO-0003-001-B

    Establish and ensure appropriate and effective communication protocols between OFAR, FHA, and HUD’s Office of Budget to ensure (1) funding type is clearly indicated within the SF 132 and clear communications are made in differentiating between definite and indefinite borrowing authority, (2) legislative changes in FHA’s borrowing authority are vetted with OMB to ensure appropriate treatment, and (3) – draft SF-133s are reviewed and vetted with HUD and FHA’s budget officers prior to OFAR’s finalization with Treasury and OMB.

  •  
    Status
      Open
      Closed
    2023-FO-0003-001-C

    Establish internal control procedures around the borrowings process to include verifying sufficient borrowing authority exists within the SF 132, prior to executing the borrowing request. Such verification should also be included as part of the borrowing review and approval controls.

  •  
    Status
      Open
      Closed
    2023-FO-0003-001-D

    Receive a final opinion from HUD’s Office of the Chief Financial Officer’s Appropriation Law Division on whether FHA was in violation of the Antideficiency Act.

  •  
    Status
      Open
      Closed
    2023-FO-0003-001-E

    Implement procedures to enhance the review of all journal entries recorded in the general ledger by requiring a two-level review that includes the review of source documents for the journal entry (for example, the OMB approved SF 132).

  •  
    Status
      Open
      Closed
    2023-FO-0003-001-F

    Strengthen controls over the preparation of the SF 132 to the SF 133 reconciliation by preparing such reconciliations (1) first, with the unadjusted trial balance and later, with the adjusted trial balance and (2) at the fund level, with detailed documentation of differences, and with sufficient detailed explanations that describe the general ledger impact of the differences.