Revise procedures to address weaknesses in the owners monitoring procedures to include adequate oversight of contractors and staff hired to manage the daily operations of the project including recertifications.
2019-AT-1001 | Diciembre 14, 2018
The Owners of Civic Towers and Civic Towers Senior in Miami, FL, Generally Corrected Section Eight Housing Assistance Payments To Address Duplicate Benefits and Ensured That the Payments Were Eligible and Supported
Housing
2019-AT-1001-001-C
Closed on Marzo 02, 20202019-AT-1001-001-D
Closed on Diciembre 20, 2019Provide training to staff to ensure that HAP calculations are accurate and adequately supported.
2019-FO-0003 | Noviembre 15, 2018
Additional Details To Supplement Our Fiscal Years 2018 and 2017 (Restated) U.S. Department of Housing and Urban Development Financial Statement Audit
Office of Administration
2019-FO-0003-005-M
Closed on Abril 25, 2022$574,511Funds Put to Better UseRecommendations 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.
Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $574,511 in 79 administrative obligations marked for deobligation as of September 30, 2018.
Policy Development & Research
2019-FO-0003-005-P
Closed on Febrero 07, 2020$54,909Funds Put to Better UseRecommendations 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.
Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $54,909 in 13 administrative obligations marked for deobligation as of September 30, 2018
Office of Departmental Equal Employment Opportunity
2019-FO-0003-005-N
Closed on Junio 11, 2021$106,962Funds Put to Better UseRecommendations 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.
Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $106,962 in 30 administrative obligations marked for deobligation as of September 30, 2018.
Community Planning and Development
2019-FO-0003-005-E
Closed on Marzo 22, 2024$7,579,669Funds Put to Better UseRecommendations 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.
Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $7,517,486 in 187 program obligations and $62,183 in 9 administrative obligations marked for deobligation as of September 30, 2018.
2019-FO-0003-005-F
Closed on Marzo 12, 2024$43,005,703Funds Put to Better UseRecommendations 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.
Review the 473 identified inactive retained obligations with remaining balances totaling $43,005,703 and close out and deobligate amounts tied to obligations that are no longer needed.
Housing
2019-FO-0003-001-K
Closed on Agosto 19, 2019Develop and implement a procedure to verify all information presented in HUD’s consolidated financial statement note disclosures with its standalone note disclosures before certifying HUD’s statements and notes.
2019-FO-0003-005-G
Closed on Junio 18, 2024$56,746,431Funds Put to Better UseRecommendations 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.
Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $51,396,319 in 735 administrative obligations and $5,350,112 in 68 program obligations marked for deobligation as of September 30, 2018.
2019-FO-0003-005-H
Closed on Agosto 21, 2019$4,310,534Funds Put to Better UseRecommendations 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.
Review the 65 identified inactive retained obligations with remaining balances totaling $4,310,534 and close out and deobligate amounts tied to obligations that are no longer valid or needed
2019-FO-0003-009-A
Closed on Octubre 29, 2019Develop technical reestimates for the EHLP direct loan portfolio annually in accordance with the requirements in OMB Circular A-11, section 185, and submit the reestimates to OCFO and ARC for recording.
Government National Mortgage Association
2019-FO-0003-001-L
Closed on Agosto 29, 2019Revise its quarterly tie point analysis to include a check for all of its budgetary accounts.
Public and Indian Housing
2019-FO-0003-002-M
Closed on Septiembre 30, 2020Design and implement a policy or procedure that ensures the accuracy of all information provided to HUD OCFO related to the PIH prepayment estimation methodology.
2019-FO-0003-005-I
Closed on Febrero 08, 2021$588,694Funds Put to Better UseRecommendations 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.
Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $588,694 in 12 administrative obligations marked for deobligation as of September 30, 2018.
2019-FO-0003-005-J
Closed on Septiembre 22, 2020$78,069Funds Put to Better UseRecommendations 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.
Review the three identified retained inactive obligations with remaining balances totaling $78,069 and close out and deobligate amounts tied to obligations that are no longer valid or needed.
Chief Financial Officer
2019-FO-0003-001-A
Closed on Septiembre 12, 2019Develop and implement a procedure to ensure that all differences identified during financial statement and note validations are corrected before certification.
2019-FO-0003-001-B
Closed on Septiembre 27, 2019Develop and implement a process that ensures the routine collection of information needed to accurately complete the narratives required according to GAAP and OMB Circular A-136.
2019-FO-0003-001-C
Closed on Septiembre 12, 2019Develop and implement a procedure to ensure that HUD’s quarterly consolidated financial statements accurately reflect HUD’s current contingent liabilities resulting from pending or threatened litigation or unasserted claims.
2019-FO-0003-001-D
Closed on Marzo 11, 2019Restate the following in HUD’s fiscal year 2017 consolidated financial statements: (1) Note 3, Fund Balance with Treasury, so that it is comparable to HUD’s new status of fund balance with Treasury presentation, (2) the statement of net cost by reducing the administrative costs for non-FHA programs by $174 million, and (3) the balance sheet to correct the $136.7 million misstatements in the Commitments and Contingencies and Other Liabilities line items. If a partial restatement or no restatements are made, OCFO should provide justifications and support for the decisions.
2019-FO-0003-001-E
Closed on Septiembre 12, 2019In consultation with the Office of Housing FHA Comptroller, develop and establish internal controls to ensure periodic communications for assessing and agreeing to the cost allocation accounting policies and procedures.