We audited rent credits that the U.S. Department of Housing and Urban Development (HUD) received from the U.S. General Services Administration (GSA) during fiscal years 2015 through 2018 in exchange for financial contributions for building improvements. We initiated this audit due to concerns we identified while completing a review of HUD’s use of funds approved by Congress for building improvements. Our objective was to determine...
Marzo 29, 2021
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
Fiscal Year 2019 Review of Information Systems Controls in Support of the Financial Statements Audit
We audited information systems controls over the U.S. Department of Housing and Urban Development’s (HUD) computing environment as part of the internal control assessments for the fiscal year 2019 financial statements audit under the Chief Financial Officer’s Act of 1990. Our objective was to assess general controls over HUD’s computing environment for compliance with HUD information technology policies and Federal information system...
Diciembre 17, 2020
HUD Fiscal Year 2020 Federal Information Security Modernization Act of 2014 (FISMA) Evaluation Report
The Federal Information Security Modernization Act of 2014 (FISMA) directs Inspectors General to conduct an annual evaluation of the agency information security program. FISMA, Department of Homeland Security (DHS), Office of Management and Budget (OMB) and National Institute of Standards and Technology (NIST) establish information technology (IT) security guidance and standards for Federal agencies. We conducted this evaluation to...
Noviembre 30, 2020
We audited the U.S. Department of Housing and Urban Development’s (HUD) implementation of the prevailing wage provisions of the Davis-Bacon Act for its Federal Housing Administration (FHA)-insured multifamily construction projects. We conducted the audit because we received an anonymous complaint alleging that HUD did not implement correct wage determinations for a $33 million multifamily construction project located in Oxnard, CA. ...
Octubre 06, 2020
On February 2, 2018, the Office of Inspector General (OIG) for the U.S. Department of Housing and Urban Development (HUD) opened an investigation in response to multiple complaints that HUD Secretary Benjamin Carson may have used his office for the personal benefit of his son, Benjamin Carson, Jr., by allowing him to participate in official Department matters, and particularly in a June 2017 HUD “listening tour” in Baltimore, Maryland....
Septiembre 29, 2020
We audited the U.S. Department of Housing and Urban Development’s (HUD) Office of Policy Development and Research’s implementation of the responsibilities stated in the Geospatial Data Act of 2018 (The Act). We performed this review in response to a congressional mandate that HUD’s geospatial data be audited at least once every 2 years. The Act requires that we audit HUD’s collection, production, acquisition, maintenance,...
Septiembre 24, 2020
We audited selected controls of U.S. Department of Housing and Urban Development’s New Core Interface Solution application as part of the internal control assessments for the fiscal year 2019 financial statement audit. Our objective was to review the controls for compliance with Federal information system security and financial management requirements. The OIG has determined that the contents of this audit report would not be...
Septiembre 22, 2020
We audited the effectiveness of selected business process application-level general controls and data management controls over the Government National Mortgage Association (Ginnie Mae) Financial Accounting System (GFAS) and its subledger database (SLDB) component as part of the internal control assessments required for the fiscal year 2019 financial statements audit under the Chief Financial Officer’s Act of 1990. We also assessed...
Septiembre 18, 2020
HUD Needs To Improve Its Oversight of Lead in the Water of Housing Choice Voucher and Public Housing Program Units
We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of lead in the water of Housing Choice Voucher Program and public housing program (assisted) units based on our goal of strengthening the soundness of public and Indian housing. The audit was part of the activities in our fiscal year 2019 audit plan. Our objective was to determine whether HUD’s Office of Public and Indian Housing had sufficient policies...
Agosto 21, 2020