Independent Attestation Review: U.S. Department of Housing and Urban Development, DATA Act Readiness Review
The Digital Accountability and Transparency Act of 2014 (DATA Act), and implementing guidance provided in the Office of Management and Budget Memorandum M-15-12, is a mandate that Federal agencies must follow to report their financial, budgetary and programmatic information to the USASpending.gov web site. We have reviewed the U.S. Department of Housing and Urban Development’s (HUD) compliance efforts as of July 15, 2016. To...
Agosto 26, 2016
Memorandum
#2016-FO-0802
HUD Did Not Ensure That All Costs for Ginnie Mae’s Contract With Burson-Marsteller Were Supported, Reasonable, and Necessary
We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of the Government National Mortgage Association’s (Ginnie Mae) contract for financial industry and media marketing services with public relations and communications firm Burson-Marsteller. We initiated the audit after we became aware of potential issues regarding the amount of funds used for services, which may not have been reasonable or necessary. ...
Julio 23, 2016
Report
#2016-PH-0002
HUD Did Not Effectively Negotiate, Execute, or Manage Its Agreements Under the Intergovernmental Personnel Act
Due to deficiencies found in prior reviews of two Intergovernmental Personnel Act (IPA or Act) assignments, we audited the U.S. Department of Housing and Urban Development’s (HUD) implementation and oversight of the IPA mobility program. The audit objectives were to determine whether (1) HUD’s use of IPA agreements met the purpose and intent of the IPA mobility program, (2) HUD’s policies and procedures related to IPA agreements were adequate...
Marzo 30, 2016
Report
#2016-FW-0001
Departmentwide Approach Needed to Address HUD Contractor Employee Security Risks
Contractors comprise around half of HUD’s workforce. We reviewed progress HUD had made in addressing previously identified background investigation issues. Personnel Security Division (PSD) had reduced the backlog of suitability adjudication cases, but on average it took about four times longer than the Office of Personnel Management standard of 90 days to complete a case—resulting in several hundred contractor employees working at HUD without...
Marzo 30, 2016
Report
#2015-OE-0008
Comprehensive Strategy Needed to Address HUD Acquisition Challenges
We assessed the HUD Office of the Chief Procurement Officer’s acquisition improvement initiatives. HUD has faced many acquisition challenges over the years and we found HUD had made progress in addressing those challenges. We observed that HUD had not developed a sound, cohesive strategy to address improvement initiatives, offices did not communicate or coordinate effectively, and offices did not agree on the best way to address acquisitions...
Febrero 01, 2016
Report
#2015-OE-0004
Audit of Ginnie Mae’s Fiscal Years 2015 and 2014 (Restated) Financial Statements
This report presents the results of our audit of Ginnie Mae’s fiscal years 2015 and 2014 (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.
For the second consecutive year, in fiscal year 2015, we were unable to obtain sufficient appropriate evidence to express an opinion on the fairness of the $ 5.4...
Noviembre 12, 2015
Report
#2016-FO-0001
Audit of the Government National Mortgage Association’s Financial Statements for Fiscal Years 2014 and 2013
This report presents the results of our fiscal year 2014 audit of Ginnie Mae’s 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. We contracted with the independent certified public accounting firm of CliftonLarsonAllen LLP to audit Ginnie Mae’s fiscal year 2013 financial statements. CliftonLarsonAllen was...
Septiembre 30, 2015
Report
#2015-FO-0003
Information System Control Weaknesses Identified in the Ginnie Mae Financial Accounting System
We reviewed the information security controls over the U.S. Department of Housing and Urban Development’s (HUD) Ginnie Mae Financial Accounting System (GFAS) 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 audit objective was to determine the effectiveness of general and application controls over GFAS for compliance with HUD...
Octubre 29, 2014
Report
#2015-DP-0002
HUD's Semiannual Purchase Card Violation Report
We reviewed the U.S. Department of Housing and Urban Development’s (HUD) violation report regarding the misuse of a government purchase card in accordance with the Office of Management and Budget’s (OMB) implementing guidance and the Government Charge Card Abuse Prevention Act of 2012. HUD is responsible for the violation report and the conclusions expressed in the report. Our objective was to evaluate the fairness of the...
Marzo 19, 2014
Memorandum
#2014-FO-0801
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
Audit of the Federal Housing Administration’s Financial Statements for Fiscal Years 2013 and 2012
In accordance with the Government Corporation Control Act as amended (31 U.S.C. 9105), the Office of Inspector General engaged the independent certified public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the fiscal years 2013 and 2012 financial statements of the Federal Housing Administration (FHA). The contract required that the audit be performed according to Generally Accepted Government Auditing Standards (GAGAS).
CLA is...
Diciembre 12, 2013
Report
#2014-FO-0002
Audit of Government National Mortgage Association’s (Ginnie Mae) Financial Statement for Fiscal Years 2013 and 2012
In accordance with the Government Corporation Control Act as amended (31 U.S.C. 9105), the Office of Inspector General engaged the independent certified public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the fiscal years 2013 and 2012 financial statements of the Government National Mortgage Association (Ginnie Mae). The contract required that the audit be performed according to Generally Accepted Government Auditing Standards (...
Diciembre 05, 2013
Report
#2014-FO-0001
Evaluation of Ginnie Mae’s Managed Data Center Sole-Source Requisition
In response to a hotline complaint, we conducted an evaluation of the Government National Mortgage Association’s (Ginnie Mae) managed data center sole-source requisition. Specifically, the hotline complaint alleged that Ginnie Mae (1) intended to circumvent the normal competitive process and did not publicize the full details of the scope of the contract, (2) intended to issue a sole-source contract and then enlarge the scope post-award without...
Septiembre 30, 2013
Memorandum
#2013-IE-0805
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
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 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
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
Audit of Government National Mortgage Association’s (Ginnie Mae) Financial Statement for Fiscal Years 2011 and 2010
In accordance with the Government Corporation Control Act as amended (31 U.S.C. 9105), the Office of Inspector General engaged the independent certified public accounting firm of Clifton Gunderson LLP (CG) to audit the fiscal years 2011 financial statements of the Government National Mortgage Association (Ginnie Mae). The contract required that the audit be performed according to Generally Accepted Government Auditing Standards (GAGAS). Ginnie...
Noviembre 06, 2011
Report
#2012-FO-0001
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
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