The City of New York, NY, Did Not Always Use Disaster Recovery Funds Under Its Program for Eligible and Supported Costs
We audited the City of New York’s Infrastructure Rehabilitation and Reconstruction of Public Facilities Program. We selected this program for review because the City had allocated nearly $91 million to the program and disbursed more than $59.6 million as of October 31, 2017, and as part of our ongoing oversight of the U.S. Department of Housing and Urban Development’s (HUD) Disaster Recovery programs. Our objective was to determine whether the...
Septiembre 27, 2018
The Florida Department of Economic Opportunity, Tallahassee, FL, Should Strengthen Its Capacity To Administer Its Disaster Grants
We reviewed the State of Florida’s Department of Economic Opportunity’s Community Development Block Grant Disaster Recovery (CDBG-DR) program. We selected the State of Florida in accordance with our goal to review disaster funding and based on a congressional request for us to conduct disaster capacity reviews for recent disasters, including Hurricanes Hermine, Matthew, and Irma. Our audit objective was to determine whether the State of...
Septiembre 21, 2018
Final Audit Report - HUD’s Office of Block Grant Assistance Had Not Codified the Community Development Block Grant Disaster Recovery Program
As part of our annual risk and internal planning process, we audited the U.S. Department of Housing and Urban Development (HUD), Office of Block Grant Assistance’s (OBGA) Community Development Block Grant (CDBG) Disaster Recovery program. Our analysis noted that Congress had historically provided disaster funding through supplemental appropriations, yet OBGA had not created a formal codified program. Instead, it had issued multiple...
Julio 23, 2018
The Lower Manhattan Development Corporation, New York, NY, Generally Administered Its Disaster Recovery-Funded Programs in Accordance With Applicable Requirements
We performed the 22nd review of the Lower Manhattan Development Corporation’s (LMDC) administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery funds awarded to the State of New York in the aftermath of the September 11, 2001, terrorist attacks on the World Trade Center in New York City. The objective of the audit was to determine whether LMDC administered its Disaster Recovery-funded Lower Manhattan...
Mayo 23, 2018
Interim Report - Potential Antideficiency Act and Generally Accepted Accounting Principle Violations Occurred With Disaster Relief Appropriation Act, 2013, Funds
While performing audit work to determine whether the U.S. Department of Housing and Urban Development’s Office of Community Planning and Development (HUD CPD) monitored and ensured that grantees complied with the 24-month statutory expenditure requirement contained in the Disaster Relief Appropriations Act, 2013, we noted issues with (1) the recording of grants in the Line of Credit Control System (LOCCS) and (2) the grantees’ recording of...
Mayo 15, 2018
The Texas General Land Office, Austin, TX, Should Strengthen Its Capacity To Administer Its Hurricane Harvey Disaster Grants
We reviewed the Texas General Land Office in accordance with the U.S. Department of Housing and Urban Development, Office of Inspector General’s (HUD OIG) goal to review disaster funding and based on a congressional request for HUD OIG to conduct capacity reviews for Hurricanes Harvey, Irma, and Maria grantees. Our audit objectives were to determine whether the State of Texas had the capacity to follow Federal procurement regulations when...
Mayo 07, 2018
We audited general and application controls over the Ginnie Mae Financial Accounting System (GFAS) as part of the internal control assessments required for the fiscal year 2017 financial statements audit under the Chief Financial Officer’s Act of 1990. Our objective was to review internal controls over the security, integrity, confidentiality, and availability of the data maintained in GFAS. We also reviewed the functionality and supporting...
Diciembre 14, 2017
Audit of the Government National Mortgage Association’s Financial Statements for Fiscal Years 2017 and 2016 (Restated)
This report presents the results of our audit of Ginnie Mae’s fiscal years 2017 and 2016 (restated) financial statements, including our report on Ginnie Mae’s internal control and test of compliance with selected provisions of laws and regulations applicable to Ginnie Mae. In fiscal year 2017, for the fourth consecutive year, we were unable to obtain sufficient, appropriate evidence to express an opinion on the fairness of the $3.6 billion (net...
Noviembre 13, 2017
HUD Did Not Provide Sufficient Guidance and Oversight To Ensure That State Disaster Grantees Followed Proficient Procurement Processes
We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of disaster grantee procurement processes. We conducted the audit after prior audits identified procurement issues. Our objective was to determine whether HUD provided sufficient guidance and oversight to ensure that disaster grantees followed proficient procurement processes when purchasing products and services. HUD did not provide sufficient guidance and...
Septiembre 22, 2017
The U.S. Department of Housing and Urban Development, Office of Inspector General audited Ginnie Mae’s oversight of nonbanks due to the growth of nonbank issuers in the mortgage servicing industry. Our objective was to determine whether Ginnie Mae responded adequately to changes in its issuer base. We found that Ginnie Mae did not adequately respond to changes in its issuer base. Specifically, it did not implement policies and procedures in a...
Septiembre 21, 2017
The City of New York, NY, Could Improve Its Invoice Review Process Before Disbursing Disaster Funds Under Its Public Housing Rehabilitation and Resilience Program
We audited the City of New York’s Community Development Block Grant Disaster Recovery-funded Public Housing Rehabilitation and Resilience Program. Our objective was to determine whether the City had established adequate controls to ensure that it followed U.S. Department of Housing and Urban Development (HUD), Federal, and City requirements when disbursing disaster funds under its program. We found that the City generally had established...
Septiembre 21, 2017
The State of New York Did Not Show That Disaster Recovery Funds under Its Non-Federal Share Match Program Were Used for Eligible and Supported Costs
We audited the State of New York’s Community Development Block Grant Disaster Recovery-funded Non-Federal Share Match Program. We conducted this audit because the State had used approximately $223 million for the program as of December 2016 and a U.S. Department of Housing and Urban Development (HUD) review of the program had identified weaknesses related to compliance monitoring and recordkeeping. Our objective was to determine whether the...
Septiembre 15, 2017
CPD Did Not Follow the Departmental Clearance Process When It Issued the July 25, 2013, Guidance for Duplication of Benefits Requirements
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s Office of Community Planning and Development’s (CPD) process for making changes to its programs, policies, and operations. We initiated the audit because of concerns we had with HUD’s disaster recovery delivery sequence and duplication of benefits policies during a previous external audit (Audit Report 2016-DE-1003). Our objective was to...
Junio 02, 2017
The Office of Community Planning and Development (CPD) manages more than $14 billion in disaster recovery funding that Congress appropriated through the Disaster Relief Appropriations Act of 2013 (Public Law (PL) 113-2). CPD distributed the funds to 34 grantees as Community Development Block Grant Disaster Recovery grants. PL 113-2 requires grantees to establish adequate procedures to detect fraud, waste, and abuse of disaster recovery funds. ...
Mayo 03, 2017
Assessing HUD Plans for Evaluating Urban Promise Zones and HUD Grant Programs Participating in Promise Zones
Twenty-two Promise Zones were selected through three rounds of national competition. The U.S. Department of Housing and Urban Development (HUD), oversees 14 urban Promise Zones, and the U.S. Department of Agriculture (USDA) oversees 8 rural and tribal Promise Zones. The Office of Management and Budget (OMB) tasked HUD and USDA to lead the Promise Zone initiative and play essential roles in gathering information about progress in Promise Zones...
Abril 19, 2017
This report is for informational purposes only and does not represent an OIG perspective or position. The Robert T. Stafford Disaster Relief and Emergency Assistance Act was designed to bring an orderly and systematic means of Federal disaster assistance for State and local governments to carry out their responsibilities to aid citizens. Although, State and local governments may carry out their responsibilities in an orderly and systematic...
Abril 10, 2017
St. Tammany Parish, Mandeville LA, Did Not Always Administer Its CDBG Disaster Recovery Grant in Accordance With HUD Requirements or as Certified
We audited the St. Tammany Parish grants department’s administration of its Community Development Block Grant (CDBG) disaster recovery program, as part of our annual audit plan to review the Disaster Relief Appropriations Act, 2013 funds. Our objective was to determine whether the Parish administered its disaster recovery program in accordance with U.S. Department of Housing and Development (HUD) requirements and in line with its certifications...
Abril 06, 2017
The Office of Community Planning and Development (CPD) manages $15.2 billion in disaster recovery funding appropriated by Congress in the Disaster Relief Appropriations Act of 2013 (Sandy Supplemental). CPD distributed the funds to 34 grantees as Community Development Block Grants-Disaster Recovery (CDBG-DR). CPD uses a risk analysis process to rank grantees that pose the greatest risk to the integrity of its programs. According to CPD, the risk...
Marzo 29, 2017
This briefing paper highlights challenges the Government National Mortgage Association (Ginnie Mae) faces in monitoring nonbanks and outlines our past, current, and future efforts to help it address those challenges. We are highlighting these challenges so HUD leadership is aware of and can be better prepared to address them. OIG is focusing on Ginnie Mae’s capacity to monitor nonbanks with an ongoing audit.
Marzo 13, 2017
In accordance with the Chief Financial Officers Act of 1990, as amended, we are required to annually audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD). HUD reissued its fiscal year 2016 and 2015 (Restated) consolidated financial statements due to pervasive material errors that were identified by us. Our objective was to express an opinion on the fairness of HUD’s consolidated financial...
Febrero 28, 2017