We audited the U.S. Department of Housing and Urban Development’s (HUD) Community Compass and Technical Assistance and Capacity Building program due to a complaint specific to the Continuum of Care (CoC) and homeless portion of the program.  The complaint alleged that the Office of Special Needs Assistance Programs had been steering technical assistance notice of funding availability applicants toward coordinating or…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD because we learned while doing unrelated audit work that funds HUD was entitled to would be turned over to a State as unclaimed property if they were not claimed.  This information led us to conduct searches on several States’ unclaimed property websites and find thousands of unclaimed funds listed in HUD’s name or other similar…

HUD had been aware of negative conditions at Alexander County Housing Authority (ACHA) since at least 2010.  HUD identified issues with ACHA’s governance, including the misuse of funds, conflicts of interest, and a failure to comply with HUD policies and Federal civil rights laws.  Further, about 200 children and their families lived in units with peeling paint; graffiti; pest infestations; and other health and safety…

As part of our annual risk and internal planning process, we audited the U.S. Department of Housing and Urban Development (HUD), Office of Block Grant Assistance’s (OBGA) Community Development Block Grant (CDBG) Disaster Recovery program.  Our analysis noted that Congress had historically provided disaster funding through supplemental appropriations, yet OBGA had not created a formal codified program.  Instead, it had issued…

The MRB rules on cases against FHA-approved lenders in which there is evidence of serious violations relating to loan origination, servicing activity, and failure to comply with FHA operational guidelines. When the MRB learns that a lender may not be in compliance with FHA requirements, it may take administrative actions to resolve problems with lenders. It does not consider “loss to the government” in these actions. Administrative…

We audited the U.S. Department of Housing and Urban Development (HUD), Office of Community Planning and Development’s (CPD) risk assessment and monitoring of its grantees.  We initiated this assignment due to significant findings previously reported, which showed that CPD did not have effective risk assessment or monitoring of the State Community Development Block Grant program at either the field office or national level. …

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of lead-based paint reporting and remediation in its public housing and Housing Choice Voucher programs.  The audit was part of the activities in our fiscal year 2017 annual audit plan.  The audit objective was to determine whether HUD had adequate oversight of lead‐based paint reporting and remediation in its public housing and Housing Choice…

On December 21, 2017, smoke spread from a malfunctioning air-handling unit on the 11th floor to parts of many other floors.  While a smoke detector in an air duct functioned properly and the fire department was notified, there was no audible alarm or public announcement to notify occupants to evacuate. People in one suite described the smoke as “heavy” and “thick.” HUD and the General Services Administration believe that the fire…

While performing audit work to determine whether the U.S. Department of Housing and Urban Development’s Office of Community Planning and Development (HUD CPD) monitored and ensured that grantees complied with the 24-month statutory expenditure requirement contained in the Disaster Relief Appropriations Act, 2013, we noted issues with (1) the recording of grants in the Line of Credit Control System (LOCCS) and (2) the grantees’…

This report presents the results of our audit of the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2017 compliance with the Improper Payments Elimination and Recovery Act of 2010 (IPERA). Fiscal year 2017 marked the fifth consecutive year in which we determined that HUD did not comply with IPERA.  We reviewed HUD’s compliance with the six IPERA requirements.  Of the six IPERA requirements, HUD did not…

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…

We conducted an attestation review of the U.S. Department of Housing and Urban Development (HUD), Office of Special Needs Assistance Continuum of Care Program, regarding reporting of drug control accounting and associated management assertions for fiscal year 2017.  The objective of our attestation review was to and to provide negative assurance on HUD’s drug control accounting reporting to the Office of National Drug Control…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Federal Housing Administration (FHA)-insured loans from calendar year 2016.  Our audit objective was to determine whether FHA insured loans to borrowers with delinquent Federal debt or who were subject to Federal administrative offset for delinquent child support. FHA insured an estimated 9,507 loans worth $1.9 billion, which were not…

We audited the U.S. Department of Housing and Urban Development’s (HUD) multifamily program based on the results of our audit of Village North Apartments, Salt Lake City, UT (HUD Office of Inspector General (OIG) audit report 2017-DE-1001).  During that audit, we found indications that tenants were able to move into units and become heads of household without being put on the established waiting list.  Our objective was to…

We audited information system controls over the U.S. Department of Housing and Urban Development’s (HUD) computing environment.  This review was conducted as part of our audit of HUD’s financial statements for fiscal year 2017 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…

We audited the U.S. Department of Housing and Urban Development’s (HUD) process for ensuring that nonpayment orders adequately prevented the payment of claims on Federal Housing Administration (FHA) loans.  The audit was initiated in response to an Office of Inspector General preaudit analysis of HUD data, which determined that nonpayment orders may not always prevent claims from being paid.  Our audit objective was to…

We audited general and application controls over selected Federal Housing Administration (FHA) information systems and the credit reform estimation and reestimation process as part of the internal control assessments required for the fiscal year 2017 financial statement audit under the Chief Financial Officer’s Act of 1990.  Our objective was to review the controls for compliance with U.S. Department of Housing and Urban…

This audit report was reissued on February 13, 2018 to correct the Combined Statement of Budgetary Resources for the period ended September 30, 2017 on page 44.  The Budget Authority and Outlays, Net section is now included. This audit report was previously reissued on November 27, 2017 to correct an error in a number reported for deobligations on page 16 from $206.9 million to $71.9 million.  The sentence was changed from “…

The U.S. Department of Housing and Urban Development, Office of Inspector General (HUD OIG), has completed its annual risk assessment of HUD’s charge cards as required by the Government Charge Card Abuse Prevention Act of 2012, Public Law 112-194, and Office of Management and Budget (OMB) Memorandum M-13-21.  Our objective was to analyze the risks of illegal, improper, or erroneous purchases in HUD’s fiscal year 2016 travel and…

This briefing paper highlights challenges the Department of Housing and Urban Development (HUD) faces in managing and improving its Information Technology (IT) program.  This document analyzed past HUD OIG and GAO IT related reports and recommendations to highlight key management challenges in HUD’s IT program. We are highlighting these challenges so HUD leadership is aware of and can be better prepared to address them. The OIG…