We audited Miami-Dade County’s HOME Investment Partnerships Program.  The County was selected for review because (1) our audit plan included audits of HOME grantees; (2) the Miami U.S. Department of Housing and Urban Development (HUD), Office of Community Planning and Development, ranked the County as high risk in its 2012 and 2013 risk assessments; and (3) HUD’s Office of Inspector General (OIG) had not performed an audit of the County’s...

We audited the U.S. Department of Housing and Urban Development’s (HUD) process for awarding asset repositioning fees (ARF) to public housing agencies (PHA) with approved demolition and dispostion projects.  We initiated this review based upon issues disclosed during our review of Public Housing Capital Fund program grants to PHAs with approved demolition and dispostion projects.  The audit objective was to determine whether HUD had...

We audited HUD’s Office of Native American Programs’ (ONAP) Indian Community Development Block Grant (ICDBG) program grant closeout process based on data received from Southwest ONAP and additional analysis that raised concerns regarding ONAP’s oversight of the grant closeout process.  Our objective was to determine whether ONAP had adequate controls to ensure the timely closeout of program grants. HUD’s ONAP did not have adequate controls...

We performed an audit of the Boca Raton Housing Authority mainly to assess the validity of nine allegations made against the Authority.  The primary audit objective was to determine whether the Authority administered its Section 8 Housing Choice Voucher program tenant files in accordance with the U.S. Department of Housing and Urban Development’s regulations, specifically to verify the validity of the complaint. Four of the nine...

We audited HUD’s controls over its Federal Housing Administration (FHA) loan indemnification recovery process based on the OIG’s analysis of HUD data that indicated indemnification losses were not always recovered for FHA single-family loans.  Our objective was to determine whether HUD had adequate controls in place to monitor indemnification agreements and recover losses on FHA single-family loans. HUD did not always bill lenders for FHA...

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of its Home Equity Conversion Mortgage (HECM) program and found that 33 borrowers had more than 1 loan under the program.  Having multiple loans violated program requirements because HUD requires borrowers to reside in the mortgaged residence as their principal residence and borrowers may not have more than one principal residence at the same time.  We...

We audited the Community Development Block Grant (CDBG) program administered by Hillsborough County, FL, as part of the activities in our 2013 fiscal year annual audit plan.  We selected the County for review based on a complaint referral from the Office of Inspector General’s Office of Investigation on a public complaint alleging the County’s misuse of CDBG funds for the County’s cleanup events.  Our audit objective was to determine...

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of its Home Equity Conversion Mortgage (HECM) program and found that 33 borrowers had more than 1 loan under the program.  Having multiple loans violated program requirements because HUD requires borrowers to reside in the mortgaged residence as their principal residence and borrowers may not have more than one principal residence at the same time.  We...

We audited the U.S. Department of Housing and Urban Development’s (HUD) methodology and monitoring regarding the Office of Public Housing’s asset management fees and central office cost centers due to our concerns over potential misspending by public housing authorities and the lack of restrictions in the use of such funds.  Our objective was to determine how HUD arrived at the asset management fee limits in its Public Housing Operating...

We reviewed the U.S. Department of Housing and Urban Development, (HUD), Office of Public and Indian Housing’s Veterans Affairs Supportive Housing (VASH) program regarding HUD’s implementation and monitoring.  We initiated our review because there had been no prior Office of Inspector General reviews of the HUD-VASH program.  Our objective was to determine whether HUD’s implementation and monitoring of the program was adequate. ...

The Inspector General Act of 1978 requires the Inspector General to prepare semiannual reports summarizing the activities of the Office of Inspector General for the preceding six-month periods. The semiannual reports are intended to keep the Secretary and the Congress fully informed of significant findings, progress the Agency has made and recommendations for improvement.

We audited the U.S. Department of Housing and Urban Development’s (HUD) Inventory Management System-Public and Indian Housing Information Center (IMS/PIC) inventory data related to public housing demolition and disposition projects.  The objective of the audit was to determine whether HUD adequately monitored the demolition and disposition projects to ensure the reliability of IMS/PIC inventory data and awarded appropriate Capital Fund...

Based upon a complaint, we reviewed two Intergovernmental Personnel Act (IPA) agreements as part of a joint assignment with our Office of Investigation and Office of Legal Counsel.  Our objective was to determine whether the U. S. Department of Housing and Urban Development (HUD) violated the Antideficiency Act (ADA)  when it obtained the services of two people through IPA agreements.  During the review, we identified potential...

Federal organizations have a fundamental responsibility to protect the privacy of individuals and their personally identifiable information (PII) that is collected, used, maintained, shared, and disposed of by agency programs and information systems. The management of U.S. Department of Housing and Urban Development (HUD) programs demands the availability and use of extensive amounts of financial, demographic, and personal information. HUD is...

We conducted an audit of the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2013 compliance with the Improper Payments Information Act of 2002 as amended by the Improper Payments Elimination and Recovery Act of 2010 (IPERA).  IPERA was enacted to eliminate and recover improper payments by requiring agencies to identify and report on programs that are susceptible to significant improper payments.  IPERA also...

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of Public and Indian Housing program interfund transactions. Our objective was to determine whether HUD (1) had adequate procedures to identify, monitor, and evaluate public housing agencies (PHA) with interfunds, and (2) took appropriate actions to curtail improper practices when borrowing from restricted HUD programs was found. HUD officials adequately...

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...

We audited certain portions of the U.S. Department of Housing and Urban Development’s (HUD) multifamily housing programs as part of our fiscal year 2013 annual audit plan, based on an auditability study that we conducted, which identified potentially significant risk factors in its McKinney Act bond refund program.  The objectives of the audit were to determine whether HUD properly enforced requirements that regulated the application of...

We reviewed the U.S. Department of Housing and Urban Development, (HUD) Office of Community Planning and Development’s (CPD) monitoring of its Neighborhood Stabilization Program (NSP) grantees’ incurred developer fees based on a prior external audit, which indicated that CPD field offices may not have provided adequate oversight of NSP grantees to ensure that for-profit developers did not incur questionable developer fees.  Our objective...

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...