We audited the U.S. Department of Housing and Urban Development’s (HUD) New Core Project as part of the internal control assessments required for the fiscal year 2015 financial statement audit under the Chief Financial Officer’s Act of 1990.  Our objective was to assess the status of the project and to determine whether the New Core Project team complied with Federal regulations and departmental project management processes.  This...

We completed a review of the City of New York, Office of Management and Budget’s administration of the Business Loan and Grant Program funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD) to assist in the disaster recovery and rebuilding efforts resulting from Hurricane Sandy.  The objectives of the audit were to determine whether the City (1...

We audited the Housing Authority of the County of San Bernardino’s Shelter Plus Care program due to a public complaint alleging that the Authority disregarded U.S. Department of Housing and Urban Development (HUD) program requirements related to participants’ eligibility.  Our objective was to determine whether the Authority administered its program funds in accordance with HUD rules and requirements, specifically related to participants’...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the State of Wyoming’s Community Development Block Grant (CDBG) program run by the Wyoming Business Council.  Our audit objective was to determine whether the State reimbursed only approved costs, its grant agreements contained all required language, it properly monitored its projects, and it ensured that projects met the national objective in...

We audited the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2014 compliance with the Improper Payments Elimination and Recovery Act of 2010 (IPERA) in accordance with the requirements of IPERA.  Our audit objectives were to (1) determine HUD’s compliance with IPERA reporting and improper payments reduction requirements; (2) determine whether HUD’s reporting of improper payments data, including the agency’s...

We audited the City of Paterson, NJ’s HOME Investment Partnerships Program based on a risk analysis of the City’s program that considered the amount of funding, the risk score assigned by the U.S. Department of Housing and Urban Development (HUD), our identification of potential issues, and Congress’ general interest in the HOME program.  The objective of the audit was to determine whether City officials had established and implemented...

The Office of Evaluation performed preliminary research of the HUD Office of the Chief Information Officer’s (OCIO) management of the agency’s reporting of financial and project information on the Federal IT Dashboard (Dashboard).  The objective of the evaluation was to determine if OCIO processes ensured accurate IT investment information was reported on the Dashboard.  We found that project managers did not consistently follow...

We audited the City of New York, Office of Management and Budget’s administration of the Community Development Block Grant Disaster Recovery Assistance (CDBG-DR) funds awarded to the City as a result of damages caused by Hurricane Sandy.  This review was related to the disbursement of approximately $4 million in CDBG-DR funds pertaining to administration costs.   The objectives of the audit were to determine whether the City (1)...

We audited Veterans First’s Supportive Housing Program (SHP) based on a referral from the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s Office of Investigation and a hotline complaint, alleging that Veterans First employees were directed to prepare false accounting documents.  Our objective was to determine whether expenditures Veterans First charged to its SHP grants and program fees it charged to...

We reviewed the U.S. Department of Housing and Urban Development (HUD), Office of Community Planning and Development’s (CPD) Neighborhood Stabilization Program (NSP).  We initiated the audit under the HUD Office of Inspector General’s (OIG) annual audit plan.  Our objective was to provide an overall assessment of NSP, including assessing the sufficiency of HUD’s controls and determining whether HUD had improved its controls as a...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the City of Minot, ND’s Community Development Block Grant (CDBG) Disaster Recovery program because the City was awarded more than $67 million in CDBG Disaster Recovery funds in April 2012 and an additional $35 million in May 2013.  Before our audit, the City had spent more than $26 million and $1.3 million, respectively.  In addition, we...

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) and the stand alone financial statements of Federal Housing Administration (FHA) and the Government National Mortgage Administration (Ginnie Mae). Our objective was to express an opinion on the fairness of the financial statements in...

We audited the State of Rhode Island’s Neighborhood Stabilization Program (NSP) based on a risk assessment that considered the amount of funding, the U.S. Department of Housing and Urban Development’s (HUD) risk assessment, and HUD findings related to one of the State’s subrecipients.  Our overall audit objective was to determine whether the State properly administered the NSP and ensured that costs incurred were in accordance with HUD...

We reviewed information system controls over the U.S. Department of Housing and Urban Development’s (HUD) computing environment.  This review was conducted as part of the Office of Inspector General’s audit of HUD’s financial statements for fiscal year 2014 under the Chief Financial Officer’s Act of 1990. The OIG has determined that the contents of this report would not be appropriate for public disclosure and has therefore limited its...

We completed a review of the Rhode Island Housing’s HOME Investment Partnerships Program based on an Office of Inspector General risk assessment of New England HOME recipients that considered the amount of funding provided and prior audit and monitoring findings.  Our audit objectives were to determine whether Rhode Island Housing officials awarded HOME funds to grantees in a reasonable and supported manner and whether HOME funds were...

We audited New Image Emergency Shelter’s Housing Opportunities for Persons With AIDS (HOPWA) program based on a referral from the U.S. Department of Housing and Urban Development, Office of Inspector General’s (HUD OIG) Office of Investigation and a citizen complaint, alleging that New Image lacked adequate documentation to support program expenditures and employee salaries. Our objective was to determine whether New Image administered and...

We audited the County of Beaver, Beaver Falls, PA’s administration of the U.S. Department of Housing and Urban Development’s (HUD) HOME Investment Partnerships Program funds.  We audited the County because we received a complaint alleging misuse of Federal funds resulting from a potential conflict of interest involving a County employee.  Our audit objective was to determine whether the County administered its HOME program in...

We are required to audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD) annually in accordance with the Chief Financial Officers Act of 1990 as amended.  Our objectives were to evaluate HUD’s internal controls over financial reporting and compliance with applicable laws, regulations, and government wide policy requirements and provisions of contracts and grant agreements.  This...

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...

We audited the Office of the Commissioner for Municipal Affairs’ Section 108 Loan Guarantee program as part of our strategic plan and based on the deficiencies noted during our recent review of Municipal Affairs’ Section 108 Loan Guarantee program, concerning the slow progress of the Vieques Sports Complex project (Audit memorandum number 2014-AT-1801, issued March 20, 2014).  The objectives of the audit were to determine whether Section...