We audited selected general and application controls over the Federal Housing Administration’s (FHA) Home Equity Reverse Mortgage Information Technology (HERMIT) system as part of the internal control assessments required for the fiscal year 2019 financial statement audit under the Chief Financial Officer’s Act of 1990. Our objective was to review the selected controls over HERMIT for compliance with U.S. Department of Housing and...
Marzo 02, 2021
HUD’s Office of Residential Care Facilities Did Not Always Have and Use Financial Information to Adequately Assess and Monitor Nursing Homes
We audited the U.S. Department of Housing and Urban Development’s (HUD) monitoring of the financial performance of Section 232 nursing homes based on the size of their program, the inherent risks in the program, the length of time since our last audit, and the inclusion of this review in the annual audit plan. Our audit objective was to determine whether HUD had sufficient financial information and used this information to adequately...
Septiembre 17, 2018
HUD Did Not Always Ensure That Grantees Maintained the Required Depository Agreements for Investing Program Funds
We audited the U.S. Department of Housing and Urban Development’s (HUD) Office of Native American Programs’ Indian Housing Block Grant program. We selected the program based on concerns as to whether grantees invested, obligated, and spent program funds within the required period. Our audit objective was to determine whether HUD’s Office of Native American Programs ensured that grantees invested, obligated, and spent program funds...
Agosto 13, 2018
This report reviewed the Office of Native American Programs – Office of Loan Guarantee’s (OLG) Section 184 program to determine whether its IT systems enabled effective management and oversight of the program. We found HUD had not successfully deployed an information technology (IT) system that enabled effective management and appropriate oversight of all Indian Home Loan Guarantee Program (Section 184 program) processes. Multiple IT...
Agosto 13, 2018
HUD Did Not Have Adequate Controls To Ensure That Grantees Submitted Accurate Tribal Enrollment Numbers for Program Funding
We audited the U.S. Department of Housing and Urban Development’s (HUD) Office of Native American Programs’ Indian Housing Block Grant program. We selected the program based on the results of a previous audit (audit report 2017-LA-1007) and concerns about the accuracy and completeness of tribal enrollment numbers that HUD used to allocate program funds to eligible Native American grantees. Our audit objective was to determine whether...
Mayo 07, 2018
Very low REAC scores are not prevalent across ORCF’s portfolio. The majority of RCFs that received a REAC score scored at least 80 on their last inspection, and more than three quarters scored at least 60. Despite the small percentage of RCFs that scored below 31, we noticed an overall decline in REAC inspection scores across ORCF’s portfolio from 2000 to 2016. REAC has adopted an inspection process that applies uniformly to all...
Septiembre 15, 2017
The Office of Hospital Facilities (OHF) provides mortgage insurance for acute care hospitals. The insurance it provides reduces risk to lenders and lowers borrowing costs for hospitals. As of May 2016, the unpaid principal balance for its 105 insured mortgages was approximately $7 billion. OHF collects and generates many records to support its mission. These records include application materials, internal reports, and correspondence...
Septiembre 29, 2016
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...
Agosto 19, 2014
HUD’s Office of Native American Programs Did Not Provide Adequate Oversight To Ensure Grantee Compliance With Annual Audit Report Submission Requirements
We completed a review of the U.S. Department of Housing and Urban Development’s (HUD) Office of Native American Programs’ (ONAP) annual audit reporting process primarily in response to complaints that ONAP did not take appropriate enforcement action for two grantees that failed to submit required annual audits. Our objective was to determine whether ONAP provided adequate oversight of its grantees nationwide to ensure grantee...
Septiembre 28, 2012
HUD Generally Established Controls Over the Section 242 Program but Used an Outdated Handbook, and Its Guidance Had Not Been Cleared Through HUD’s Directives System
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General reviewed HUD’s Section 242 Mortgage Insurance for Hospitals program to determine whether HUD established controls to approve and administer projects under the Section 242 program and whether HUD used an updated handbook to administer its Section 242 program and used and provided to program participants written guidance that had been approved through...
Abril 10, 2012