Office of Evaluation, IT Evaluation Division (iTED) conducted an evaluation of HUD’s IT Modernization program, which included reviews on the implementation and maturity of HUD’s capital planning and investment control (CIPIC) process and Enterprise Architecture (EA) program. With the corroboration of HUD’s Office of Chief Information Officer (OCIO), the report focuses on three major IT programs and policies within the CPIC and EA programs: IT...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG) assisted the U.S. Attorney’s Office for the Eastern District of California in the civil investigation of Iron Mountain, Incorporated, and Iron Mountain Information Management, LLC (Iron Mountain).  Iron Mountain is headquartered in Boston, MA.  The investigation began due to a qui tam[1] filing in the U.S. District Court for the Eastern...

We audited the Housing Authority of the City of South Bend, IN’s Section 8 Housing Choice Voucher program based on our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction  and the activities included in our fiscal year 2015 annual audit plan. Our audit objectives were to determine whether the Authority (1) correctly calculated and paid housing assistance and utility allowances, (2) obtained and...

We audited the Jefferson Metropolitan Housing Authority’s Section 8 Housing Choice Voucher program based on a request from the U.S. Department of Housing and Urban Development (HUD) and the activities included in our 2015 annual audit plan.  Our audit objectives were to determine whether the Authority (1) appropriately calculated housing assistance payments, (2) maintained required eligibility documentation to support the admission and...

We audited the U.S. Department of Housing and Urban Development’s (HUD) Rental Assistance Demonstration.  We initiated the audit under the HUD Office of Inspector General’s annual audit plan.  Our objective was to determine whether HUD had adequate controls over the Demonstration, to include (1) an appropriate completion of a risk assessment that adequately evaluated the following risks: (a) the need for additional administrative...

We audited the U.S. Department of Housing and Urban Development’s (HUD) New Core Interface Solution (NCIS) for release 1 of phase 1 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 determine whether adequate internal controls were in place for NCIS and to relate the results of the review to the upcoming release 3...

We audited the Brown County Housing Authority’s Section 8 Housing Choice Voucher program based on our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction  and the activities included in our fiscal year 2015 annual audit plan.  Our audit objectives were to determine whether the Authority (1) appropriately calculated housing assistance payments and (2) maintained required eligibility documentation...

In accordance with our regional plan to review public housing programs and because of a complaint filed by a contractor with the U.S. Department of Housing and Urban Development’s (HUD) Office of the Inspector General (OIG) and issues identified by HUD’s Office of Public Housing, we performed a review of the Hot Springs Housing Authority.  The contractor alleged that the Authority did not procure a contract in compliance with Federal...

We conducted further analysis of our reported findings in fiscal years 2013 and 2014 that the U.S. Department of Housing and Urban Development’s (HUD) formula grant accounting did not comply with generally accepted accounting principles (GAAP), resulting in misstatements on the financial statements, and that HUD did not comply with the HOME Investment Partnership Act (also known as the HOME Statute).  The additional analysis was performed...

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...

Because of an anonymous complaint, we reviewed the Housing Authority of Bexar County, TX.  The complaint included allegations of improper procurement, improper use of Authority funds, misuse of the Authority’s credit card, and violations of Housing Choice Voucher regulations.  Our objective was to determine whether the Authority operated its public housing and Housing Choice Voucher programs in accordance with the U.S. Department of...

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...

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...

Because of concerns identified by the U.S. Department of Housing and Urban Development’s (HUD) Office of Public Housing, we performed a review of the Housing Authority of the City of Lockney.  HUD alleged that the Authority’s previous executive director had a conflict-of-interest and received ineligible payments.  Our objectives were to determine whether the Authority operated its public housing in accordance with HUD requirements and...

In accordance with our annual audit plan to review public housing programs and based upon our regional risk analysis, we reviewed the Covington Housing Authority’s Section 8 Housing Choice Voucher program.  Our objective was to determine whether the Authority administered its program in accordance with U.S. Department of Housing and Urban Development (HUD) regulations and its administrative plan.  The Authority generally followed HUD’...

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 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 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 completed a review of the Freeport Housing Authority’s administration of its low-rent housing and homeownership programs.  We selected the Authority due to a request from the U.S. Department of Housing and Urban Development’s (HUD) New York Office of Public and Indian Housing officials.  The objective of the audit was to determine whether the Authority administered its low-rent housing and homeownership programs in accordance with...