HUD Awarded an Architectural and Engineering Contract Without Conducting an Adequate Price Analysis and Paid the Contractor Without Adequate Support
The U.S. Department of Housing and Urban Development’s (HUD), Office of Inspector General reviewed HUD’s oversight of contracting for architectural and engineering contracts due to a referral involving a multi-State manufactured home inspection contract awarded by HUD in which the contractor received excessive payments. Our audit objective was to determine whether HUD properly procured and made reasonable payments for its manufactured...
Marzo 03, 2014
Report
#2014-KC-0001
Additional Details To Supplement Our Report on HUD’s Fiscal Years 2013 and 2012 (Restated) Financial Statements
We are required to annually audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD) in accordance with the Chief Financial Officers Act of 1990 as amended. This report supplements our report on the results of our audit of HUD’s principal financial statements for the fiscal years ending September 30, 2013 and 2012 (restated). Also provided are assessments of HUD’s internal controls and our...
Diciembre 15, 2013
Report
#2014-FO-0003
Federal Information Security Management Act (FISMA) Fiscal Year 2013 Evaluation Report
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 and...
Noviembre 28, 2013
Report
#2013-iTED-0001
Evaluation of HUD’s Property Inventory System
We completed an evaluation of the U.S. Department of Housing and Urban Development’s (HUD) property inventory system. The evaluation was performed at the request of Office of Inspector General (OIG) management due to long standing issues with HUD’s property inventory system. Our objectives were to determine why HUD did not have a properly working property inventory system in place and the status of procuring a new property inventory...
Septiembre 27, 2013
Memorandum
#2013-IE-0804
Evaluation of HUD’s Toll Free Telephone Lines
We conducted an evaluation of the U.S. Department of Housing and Urban Development’s (HUD) toll free phone lines. Our objective was to determine whether HUD’s phone lines were functioning at optimal levels with regard to phone line operations and the level of customer service provided to the public.
Our review disclosed that HUD could not determine (1) whether its toll free phone lines were functioning at an optimal level and (2) the...
Febrero 12, 2013
Memorandum
#2013-IE-0802
Deutsche Bank, New York, Job Creation and Retention Program Grant, Hotline Complaint Case Number HL-2012-0199
We completed a review of Deutsche Bank’s Job Creation and Retention Program (JCRP) grant. We selected this auditee based on a hotline complaint, case number HL-2012-0199, that was referred from the United States Government Accountability, FraudNet control number 58392, received on November 23, 2011. The complaint alleged that Deutsche Bank officials fraudulently received a $34.5 million JCRP grant under the guise that they would maintain 5,500...
Enero 10, 2013
Memorandum
#2013-NY-1801
Data conversion activities and interface plans and procedures for the implementation of HUD's ICFS
We audited the U.S. Department of Housing and Urban Development’s (HUD) plans and procedures for data conversion and system interfaces for the implementation of the HUD Integrated Core Financial System (ICFS). We conducted this audit as a component of the testing of general and technical controls for information systems in connection with the annual audit of HUD’s consolidated financial statements.
HUD’s effort to modernize its financial...
Diciembre 18, 2012
Report
#2013-DP-0003
Incorrect payments to the project contractor for data conversion tasks related to implementation of HUD's ICFS
We audited the U.S. Department of Housing and Urban Development’s (HUD)’s plans and procedures for data conversion of the HUD Integrated Core Financial System (ICFS).
Our audit objective was to review HUD’s readiness to fully implement ICFS and determine whether HUD had properly managed the payments related to data conversion activities.
We determined that OCFO incorrectly paid the Integrated Financial Management Improvement Project contractor...
Diciembre 03, 2012
Report
#2013-DP-0002
HUD Staff SSN Breach
We have completed a review to determine whether HUD followed proper policies and procedures in responding to a breach of personally identifiable information which occurred on September 21, 2012. Specifically, for this incident, we identified what actions were taken and any deficiencies within HUD policies, plans, or current practices. We determined that HUD responded to the incident properly, following United States Computer Emergency...
Noviembre 05, 2012
Memorandum
#2013-DP-0801
The Lower Manhattan Development Corporation, New York, NY, Approved Invoices That Were Not Always Consistent With Subrecipient Agreements
We completed the 16th audit report in our ongoing review of the Lower Manhattan Development Corporation’s administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery Assistance funds awarded to the State of New York in the aftermath of the September 11, 2011, terrorist attacks on the World Trade Center in New York City. During the audit period, April 1, 2010 through March 31, 2011, LMDC disbursed...
Julio 27, 2012
Report
#2012-NY-1010
HUD Did Not Implement Adequate Policies and Procedures for Sanitizing Media in Its Multifunction Devices
The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Office of the Chief Human Capital Officer based on concerns about security risks of hard drives in multifunction devices. Our objective was to determine whether HUD had documented and implemented procedures to effectively remove sensitive data from the hard drives of multifunction devices before disposing of them.
HUD did not monitor or test the...
Mayo 03, 2012
Report
#2012-KC-0002
Annual Evaluation of HUD’s Compliance With the Reporting Requirements of the Improper Payments Information Act of 2002, Executive Order 13520, and Office of Management and Budget Circular A-123 Implementing Guidance
HUD OIG conducted an annual limited scope audit of the U.S. Department of Housing and Urban Development’s (HUD) compliance with the reporting requirements of the Improper Payments Information Act of 2002 (IPIA) as amended. Each agency’s inspector general is required to review and report on the agency’s annual financial report and accompanying materials. We performed our audit in conjunction with our audit of HUD’s consolidated financial...
Marzo 15, 2012
Report
#2012-FO-0005
Gloucester Township, NJ, Did Not Always Administer Its Community Development Block Grant Recovery Act Funds According to Applicable Requirements
We audited Gloucester Township, NJ's administration of its Community Development Block Grant funds that it received under the American Recovery and Reinvestment Act of 2009. We selected the Township for an audit because we received two complaints alleging that it misused stimulus funds and overpaid for services and because of our mandate to audit Recovery Act activities. Our audit objective was to determine whether the Township obligated...
Marzo 14, 2012
Report
#2012-PH-1006
The State of Texas Did Not Follow Requirements for its Infrastructure and Revitalization Contracts Funded With DCBG Disaster Recovery Program Funds
We audited the U. S. Department of Housing and Urban Development’s (HUD) Community Development Block Grant (CDBG) 2008 Disaster Recovery assistance for Hurricane Ike and other disasters, administered by the Texas Department of Rural Affairs (the State). Our objective was to determine whether the State administered HUD’s Disaster Recovery funds used for infrastructure and revitalization contracts in compliance with the supplemental...
Marzo 06, 2012
Report
#2012-FW-1005
Additional Details To Supplement Our Report on HUD’s Fiscal Years 2011 and 2010 Financial Statements
In this report, we provide additional details to supplement our Report on the U.S. Department of Housing and Urban Development's (HUD) Fiscal Years 20011 and 2010 Financial Statements, which is included in HUD's Fiscal Year 2011 Agency Financial Report.
In OIG's opinion, based on our audit and the reports of other auditors, the financial statements were presented fairly, in all material respects, in conformity with accounting...
Noviembre 14, 2011
Report
#2012-FO-0003
American Recovery and Reinvestment Act of 2009 Grantees Met Initial Expenditure Requirements, but HUD Should Return Recaptured Funds to the U.S. Treasury and Ensure That Grant Closeout Procedures Comply With the Act
We audited the U.S. Department of Housing and Urban Development’s (HUD) compliance with initial expenditure requirements related to six programs funded by the American Recovery and Reinvestment Act of 2009 (ARRA). The objectives of our audit were to determine whether (1) HUD grantees complied with their initial expenditure requirements; (2) recaptures were properly recorded and controls over the recapture process existed and complied with the...
Septiembre 30, 2011
Report
#2011-FO-0006
Interim Memorandum Report on the Office of Labor Relations’ Management of the Davis-Bacon Wage Restitution and Deposit Account
In response to a request for review from the Office of the Department Operations and Coordination, we are auditing the Office of Labor Relations (Labor Relations) wage restitution and deposit process. We found Labor Relations has weak internal controls over their Deposit account. Our objective was to gain an understanding of the deposit process and determine whether the controls used to administer and distribute restitution payments were...
Septiembre 28, 2011
Memorandum
#2011-HA-0801
Review of the National Environmental Policy Act and Core Activity Modules Within the Recovery Act Management and Performance System
We audited the U.S. Department of Housing and Urban Development’s (HUD) management procedures, practices, and controls related to the Recovery Act Management and Reporting System (RAMPS). Our objective was to assess its capability to record and provide data required by the American Recovery and Reinvestment Act of 2009 on which HUD is required to report.
Overall, RAMPS had the capability to record Recovery Act data and produce the reports...
Julio 22, 2011
Report
#2011-DP-0007
HUD Needs To Obtain Complete Documentation To Close Ginnie Mae Contracts
We audited the Office of the Chief Procurement Officer’s (procurement office) procedures for closing out completed and expired Government National Mortgage Association (Ginnie Mae) contracts in compliance with applicable regulations. This audit was part of our audit plan for fiscal year 2010. Our objective was to determine whether the procurement office performed timely closeouts on completed and expired Ginnie Mae contracts.
The procurement...
Julio 15, 2011
Report
#2011-HA-0003
HUD Improved Its Administration of Interagency Agreements
We audited the Office of the Chief Procurement Officer’s (procurement office) administration of interagency agreements (IAAs). This audit was part of our fiscal year 2010 audit plan because of congressional hearings on the use and management of IAAs throughout the Federal Government. Our objective was to determine whether the U.S. Department of Housing and Urban Development (HUD) effectively administered its IAAs and the costs to procure these...
Mayo 25, 2011
Report
#2011-HA-0002