The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG) is auditing the use of Community Development Block Grant Disaster Recovery (CDBG-DR) funds as non-Federal match for the Federal Emergency Management Agency’s (FEMA)Public Assistance Program.  Our objectives are to determine whether four CDBG-DR grantees made improper payments and whether the Office of Community Planning and…

We audited the project activity status for 12 grantees that received funds under the U.S. Department of Housing and Urban Development’s (HUD) Community Development Block Grant (CDBG) National Disaster Resilience (NDR) grant to determine whether the grantees have accomplished or are on track to accomplish the goals of the activities outlined in their action plans. We found that NDR grantees should be able to accomplish their…

We contracted with the independent public accounting firm of Sikich CPA LLC to audit the financial statements of HUD as of and for the fiscal years ending September 30, 2024 and 2023, and to provide reports on HUD’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters, including whether financial management systems complied substantially with the…

We contracted with the independent public accounting firm Sikich CPA LLC to audit the financial statements of Ginnie Mae as of and for the years ending September 30, 2024 and 2023, and to provide reports on Ginnie Mae’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters.  Our contract with Sikich required that the audit be performed in…

We contracted with the independent public accounting firm of Sikich CPA LLC to audit the financial statements of FHA as of and for the fiscal years ending September 30, 2024 and 2023, and to provide reports on FHA’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters.  Our contract with Sikich required that the audit be performed in accordance…

HUD did not comply with PIIA because it did not report improper and unknown payment estimates for the Office of Public and Indian Housing’s Tenant-Based Rental Assistance (PIH-TBRA) program and the Office of Multifamily Housing Programs’ Project-Based Rental Assistance (PBRA) program, HUD’s largest rental assistance programs.  This noncompliance is significant because this is the seventh consecutive year in which HUD has been…

As required by the Charge Card Abuse Prevention Act of 2012, Public Law 112-194, we performed risk assessments of the U.S. Department of Housing and Urban Development’s (HUD) purchase and travel card programs.  In our risk assessments, we analyzed and identified the risks of illegal, improper, or erroneous purchases.  Using information provided by HUD, we assessed risk for eight different risk factors and ranked each risk…

In January 2017, HUD awarded the City $141.2 million in Community Development Block Grant National Disaster Resilience grant funding for disaster resilience. HUD designed the grant to give states flexibility in planning program activities and help state and local communities recover from past disasters, while also improving their infrastructure to withstand future extreme events through strategic community investments.  The City…

We audited the U.S. Department of Housing and Urban Development (HUD), Office of Community Planning and Development’s (CPD) process for collecting financial information from grantees participating in the Community Development Block Grant (CDBG) Entitlement program. Prior year HUD financial statement audits found weaknesses in CPD’s processes to estimate accrued grant liabilities and instances where it appeared CDBG grantees were…

From 2001 to 2022, the Community Development Block Grant - Disaster Recovery program provided almost $98 billion to states, cities, counties, and territories to help them recover from disasters.  Administering disaster recovery has been a recurring U.S. Department of Housing and Urban Development (HUD) top management challenge since 2018.  Therefore, we audited the disaster recovery program to determine whether the Office of…

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of HUD as of and for the fiscal years ended September 30, 2023 and 2022, and to provide reports on HUD’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters, including whether financial management systems complied substantially…

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of Ginnie Mae as of and for the fiscal years ended September 30, 2023 and 2022, and to provide reports on Ginnie Mae’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters.  Our contract with CLA required that the audit be…

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of FHA as of and for the fiscal years ended September 30, 2023 and 2022, and to provide reports on FHA’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters.  Our contract with CLA required that the audit be performed in…

We performed an audit examining HUD’s efforts to prevent duplication of benefits when using Community Development Block Grant (CDBG) Disaster Recovery and Mitigation funds.  Our objective was to determine how the U.S. Department of Housing and Urban Development (HUD) assesses the adequacy of grantee procedures to prevent a duplication of benefits, both before and after grant execution. HUD certified grantees’ high-level processes…

We performed an audit related to the U.S. Department of Housing and Urban Development’s (HUD) Disaster Recovery Data Portal.  The Disaster Recovery Data Portal is a technological solution planned by HUD to facilitate the rapid and secure transmission of data from the Federal Emergency Management Agency (FEMA) to HUD’s Community Development Block Grant Disaster Recovery grantees.  We performed the work because HUD needs a…

We audited the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2022 compliance with the Payment Integrity Information Act of 2019 (PIIA) and implementation of Office of Management and Budget (OMB) guidance. PIIA was enacted to prevent and reduce improper payments and require each agency’s inspector general to perform an annual review of the agency’s compliance with PIIA. Our objectives were to assess (1) whether…

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of HUD as of and for the fiscal years ended September 30, 2022 and 2021, and to provide reports on HUD’s 1) internal control over financial reporting; and 2) compliance with laws, regulations, contracts, and grant agreements and other matters, including whether financial management systems complied substantially…

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of FHA as of and for the fiscal years ended September 30, 2022 and 2021, and to provide reports on FHA’s 1) internal control over financial reporting; and 2) compliance with laws, regulations, contracts, and grant agreements and other matters.  Our contract with CLA required that the audit be performed in…

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of Ginnie Mae as of and for the fiscal years ended September 30, 2022 and 2021, and to provide reports on Ginnie Mae’s 1) internal control over financial reporting; and 2) compliance with laws, regulations, contracts, and grant agreements and other matters. Our contract with CLA required that the audit be…

We audited the U.S. Department of Housing and Urban Development’s (HUD) grant closeout processes and compliance with the Grants Oversight and New Efficiency (GONE) Act.  The GONE Act required that we conduct a risk assessment to determine whether an audit of HUD’s grant closeout process was warranted.  We initiated this review based on the results of our risk assessment conducted in fiscal year 2018, which found that an audit…