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 technology policies and Federal information system security and financial management requirements.  We focused our assessment of business processing controls on the Emergency Homeowners Loan Program.

The OIG has determined that the contents of this report would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.