Review of HUD's Internal Controls over Processing of Personnel Actions
We audited the U.S. Department of Housing and Urban Development's (HUD) Office of Administration's internal controls over the processing of personnel actions in response to an anonymous complaint received by our office. Our objectives were to determine why (1) human resource actions were not processed in a timely manner, (2) employee requests to waive the automatic collection of payroll overpayments were not processed before collection...
Abril 15, 2009
Report
#2009-FO-0004
NAHASDA Program Income from 1937 Act Properties
We audited the U.S. Department of Housing and Urban Development Office of Native American Program’s (ONAP) rules regarding calculation of program income under the Native American Housing and Self-Determination Act of 1996 (NAHASDA). Our objectives were to determine whether ONAP’s guidance on calculating program income for the NAHASDA-assisted 1937 Act housing projects was consistent with the generally accepted accounting principles. We also...
Febrero 05, 2009
Report
#2009-SE-0002
The Portage Metropolitan Housing Authority, Ravenna, Ohio, Improperly Operated Its Section 8 Housing Choice Voucher Program
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited the Portage Metropolitan Housing Authority's (Authority) Section 8 Housing Choice Voucher program (program) under its Moving to Work Demonstration program. The audit was part of the activities in our fiscal year 2008 annual audit plan. We selected the Authority based upon our analysis of risk factors relating to the housing agencies in...
Enero 27, 2009
Report
#2009-CH-1003
HUD's Receiver Did Not Provide Adequate Management Oversight To Ensure that the Authority Complied with HUD's Requirements When Operating its Voucher Program and Public Housing Operations
At the request of two United States Senators, we initiated an audit of the U.S. Department of Housing and Urban Development's (HUD) administration of the Housing Authority of New Orleans (Authority). Our audit objective was to determine whether HUD's receiver provided adequate management oversight to ensure the Authority complied with HUD's requirements. Specifically, to determine whether HUD's receiver ensured that the...
Diciembre 11, 2008
Report
#2009-AO-0001
HUD's Region 3 Program Centers Did Not Always Process Section 202 and Section 811 Capital Advances in Accordance with HUD Requirements
We audited the U.S. Department of Housing and Urban Development's (HUD) processing of its Section 202 and Section 811 capital advances as a part of our annual audit plan. The audit objective was to determine whether HUD's program centers under the jurisdiction of its Region 3 (program centers) processed Section 202 and Section 811 capital advances in accordance with HUD requirements.
Program centers did not always process Section 202...
Diciembre 08, 2008
Report
#2009-PH-0001
HUD’s Recent Performance-Based Contract Administration Activity Was Inconsistent with Agreed-Upon Management Decisions between HUD and HUD OIG on Audit Report 2007-SE-0001, Dated June 7, 2007
We performed a review of HUD's recent invitation to submit applications (invitation) for performance-based contract administrator services for Southern California to be effective June 1, 2009, and its related annual contributions contract (contract) due to a complaint and concerns that this activity may have been inconsistent with agreed-upon management decisions on Audit Report 2007-SE-0001. The purpose of this review was to determine...
Diciembre 07, 2008
Memorandum
#2009-SE-0801
Review of Single-Family Partial Claims Collection Process
We audited the single-family partial claims collection process and its effectiveness in protecting the Federal Housing Administration?s (FHA) insurance fund. Our overall objective was to determine whether the single-family partial claims program operated effectively and efficiently to minimize costs to the insurance fund and collect amounts due in a timely manner. The National Service Center (NSC) and its contractors did not properly implement a...
Noviembre 19, 2008
Report
#2009-DP-0001
Additional Details to Supplement Our Report on HUD's Fiscal Years 2008 and 2007 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 2008 and 2007 Financial Statements, which is included in HUD's Fiscal Year 2008 Performance and Accountability 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...
Noviembre 13, 2008
Report
#2009-FO-0003
Audit of Government National Mortgage Association’s (Ginnie Mae) Financial Statements for Fiscal Years 2008 and 2007
This report presents the results of Carmichael, Brasher, Tuvell and Company's (CBTC) audit of the Government National Mortgage Association's (Ginnie Mae) financial statements for the fiscal years ended September 30, 2008 and 2007. In CBTC's opinion, the financial statements present fairly, in all material respects, Ginnie Mae’s financial position as of September 30, 2008 and September 30, 2007 and the results of its operations and...
Noviembre 06, 2008
Report
#2009-FO-0001
Audit of the Federal Housing Administration’s Financial Statements for Fiscal Years 2008 and 2007
This report presents the results of Urbach, Kahn, and Werlin LLP's (UKW) audit of the Federal Housing Administration's (FHA) financial statements for the fiscal years ended September 30, 2008 and 2007.
In UKW's opinion, the financial statements present fairly, in all material respects, FHA's financial position as of September 30, 2008 and 2007, and its net costs, changes in net position, and combined budgetary resources for...
Noviembre 06, 2008
Report
#2009-FO-0002
HUD Did Not Adquately Monitor Its Performance-Based Contract Adminstrator, New York State Housing Trust Fund Corporation
We completed an audit of the U.S. Department of Housing and Urban Development's (HUD) monitoring of its annual contributions contract with its performance-based contract administrator, the New York State Housing Trust Fund Corporation (contractor). The audit was initiated in accordance with the Office of Inspector General's (OIG) audit plan that includes performing internal audits to evaluate HUD's execution of its fiscal...
Octubre 16, 2008
Report
#2009-NY-0001
The U.S. Department of Housing and Urban Development Needs to Improve Its Existing Procedures and Controls Regarding Its Management of Human Capital
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General reviewed HUD's management of human resources. We initiated the review based on our annual audit plan and our strategic plan to help HUD resolve its major management challenges. The review also addressed a complaint to our Hotline regarding the adequacy of HUD's Total Estimation and Allocation Mechanism (TEAM) system. Our objectives were to...
Septiembre 30, 2008
Report
#2008-CH-0003
HUD Did Not Always Ensure Thats FHA Lenders Complied with Federal Requirements Regarding Home Equity Conversion Mortgages
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited HUD's oversight of the Federal Housing Administration (FHA)-insured home equity conversion mortgages (HECM) program. We initiated the audit as part of the activities in our 2008 annual audit plan. Our audit objective was to assess elements of HUD's oversight of the HECM program. This is the first of two audit reports regarding the HECM...
Septiembre 29, 2008
Report
#2008-CH-0001
HUD Did Not Always Ensure Thats FHA Lenders Complied with Federal Requirements When Submitting Loans for New Construction Properties Located in FEMA's Designated Special Flood Hazard Areas
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited HUD's oversight of the underwriting of Federal Housing Administration (FHA)-insured loans for new construction properties located in the Federal Emergency Management Agency's (FEMA) designated special flood hazard areas. We initiated the audit as part of the activities in our 2007 annual audit plan. Our objective was to determine...
Septiembre 29, 2008
Report
#2008-CH-0002
HUD Inappropriately Authorized the Use of Residual Receipts in Lieu of Reserve for Replacement or Operating Funds
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited HUD's use of residual receipts in lieu of reserve for replacement funds. The objective of the audit was to determine whether HUD appropriately authorized residual receipt withdrawals in lieu of reserve for replacement funds for new regulation multifamily projects.
HUD inappropriately authorized the use of more than $3.2 million in residual...
Septiembre 29, 2008
Report
#2008-KC-0007
The City of Dayton, Ohio, Lacked Adequate Controls Regarding Staff Salaries Paid from Its Community Development Block Grant Program
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited the City of Dayton's (City) Community Development Block Grant program (program). The audit was part of the activities in our fiscal year 2008 annual audit plan. We selected the City based upon our increased emphasis on HUD's Office of Community Planning and Development's programs and a citizen's complaint. Our objectives were...
Septiembre 26, 2008
Report
#2008-CH-1015
The City of Cincinnati, Ohio, Did Not Adequately Manage Its HOME Investment Partnerships Program
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited the City of Cincinnati's (City) HOME Investment Partnerships Program (Program). The audit was part of the activities in our fiscal year 2007 annual audit plan. We selected the City based upon a request from HUD's Columbus Office of Community Planning and Development and our analysis of risk factors relating to Program grantees in...
Septiembre 26, 2008
Report
#2008-CH-1014
The Cincinnati Metropolitan Housing Authority Cincinnati, Ohio did not Effectively Operate its Section 8 Housing Quality Standards Inspection Program
Septiembre 23, 2008
Report
#2008-CH-1012
HUD’s Office of Single Family Housing Had Not Fully Implemented an Internal Control Structure in Accordance with Requirements
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, audited HUD's Office of Single Family Housing (Single Family) due to concerns over the expected increase in Federal Housing Administration (FHA)-insured loans generated by newly implemented and proposed FHA programs. The objective of our audit was to determine whether Single Family had implemented an internal control structure in accordance with...
Septiembre 08, 2008
Report
#2008-KC-0006
Implementation Weaknesses Existed in All Major Phases of the FHA Appraiser Review Process
We audited HUD’s appraiser review process as part of our annual plan. The audit was proposed in response to a single-family loan origination audit that raised concerns regarding HUD’s oversight of FHA appraisers. This is the second of two audits covering HUD’s controls over the appraiser review process. The first audit report, 2008-LA-0002, focused on HUD’s oversight of the FHA appraiser roster; whereas this audit report focuses on the...
Septiembre 04, 2008
Report
#2008-LA-0003