The Offices of Audit and Evaluation supervise and conduct independent and objective audits, evaluations, and other reviews of U.S. Department of Housing and Urban Development (HUD) programs and activities to ensure they operate economically, efficiently, and effectively. This page contains links to our audit and evaluation reports and memoranda.
We audited the Municipality of San Juan’s Emergency Solutions Grant (ESG) program. We selected the Municipality for review as part of our strategic plan based on the large amount of ESG funds approved and because the U.S. Department of Housing and Urban Development (HUD) classified the Municipality as a high-risk grantee in its 2016 risk assessment. Our main objective was to determine whether the Municipality administered…
December 28, 2017
Report
#2018-AT-1002
We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of grants funded through its resident home-ownership program under the Low-Income Housing Preservation and Resident Homeownership Act of 1990, based on the results we reported for HUD’s program grants for Carmen-Marine Apartments (2015-CH-1010) and West Park Place Condominium (2016-CH-1009) and the preliminary results of our audit of HUD’s program grant…
December 21, 2017
Report
#2018-CH-0001
We audited the Commonwealth of Kentucky’s (Commonwealth) administration of the U.S. Department of Housing and Urban Development’s (HUD) Neighborhood Stabilization Program (NSP) based on a referral from the Louisville, KY, Office of Community Planning and Development and in accordance with our annual audit plan. Our objective was to determine whether the Commonwealth administered its NSP1 and NSP3 grants in accordance with HUD’s…
December 20, 2017
Report
#2018-AT-1001
We audited general and application controls over the Ginnie Mae Financial Accounting System (GFAS) as part of the internal control assessments required for the fiscal year 2017 financial statements audit under the Chief Financial Officer’s Act of 1990. Our objective was to review internal controls over the security, integrity, confidentiality, and availability of the data maintained in GFAS. We also reviewed the functionality…
December 14, 2017
Report
#2018-DP-0001
HUD has a contract with Leidos Innovations Corporation for E-Discovery services using the E-Discovery Management System. The process for collecting electronically stored information (ESI) and delivering it to customers has two major subprocesses: (1) an initial ESI collection and (2) a keyword search to refine the initial collection results. OGC’s and Leidos’ collection of ESI does not meet customer demand because…
December 05, 2017
Report
#2017-OE-0008
Reissued 11/27/17
The subject report has been reissued to correct the memorandum number. This reissued memorandum now correctly shows the report number.The number was corrected from 2018-AT-0801 to 2018-AT-1801.
The purpose of this memorandum is to provide time-sensitive information regarding the Office for the Socioeconomic and Community Development’s (ODSEC) proposed framework for the administration of the Community…
November 16, 2017
Memorandum
#2018-AT-1801
We audited the Housing Authority of the City of New Haven’s Housing Choice Voucher program based on our risk assessment of the program for the New England region, the size of the Authority’s program, the time lapse since our last audit, and the inherent risk of the program. Our audit objective was to determine whether Authority officials only made eligible housing assistance payments.
Authority officials made $314,611 in…
November 15, 2017
Report
#2018-BO-1002
In accordance with the Chief Financial Officers Act of 1990, as amended, we are required to
annually audit the consolidated financial statements of the U.S. Department of Housing and
Urban Development (HUD) and the stand-alone financial statements of the Federal Housing
Administration and the Government National Mortgage Administration (Ginnie Mae). Our
objective was to express an opinion on the fairness of HUD’s consolidated…
November 15, 2017
Report
#2018-FO-0005
This report was reissued on December 6, 2017 to correct an error in recommendation 2G found in Finding 2. Recommendation 2G now reflects the correct prior year recommendation that must be reopened.
We are required to audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD) annually in accordance with the Chief Financial Officers Act of 1990 as amended. This report supplements our…
November 14, 2017
Report
#2018-FO-0004
We audited the Federal Housing Administration-insured nursing home, Riverside Health and Rehabilitation Center (the project), of East Hartford, CT, based on our risk assessment of nursing homes in the New England region. Additionally, the U.S. Department of Housing and Urban Development (HUD) identified the project as potentially troubled as of January 9, 2017, and four physical inspections performed by HUD’s Real Estate…
November 12, 2017
Report
#2018-BO-1001
While working with the U.S Department of Housing and Urban Development’s (HUD) Office of Program Enforcement, we noted that the Office of Public Housing did not clearly identify the certifications that public housing agencies were making in the Application for Federal Assistance, SF (standard form)-424. As a result, we reviewed the guidance concerning the Application, with an objective to determine whether the Office of Public…
November 05, 2017
Memorandum
#2018-FW-0801
In accordance with the statutory requirements of the Digital Accountability and Transparency Act of 2014 (DATA Act) and standards established by the Office of Management and Budget (OMB), we audited the U.S. Department of Housing and Urban Development’s (HUD) Office of the Chief Financial Officer’s (OCFO) compliance with the DATA Act for the second quarter of fiscal year 2017.
In the DATA Act Compliance Audit of the U.S. Department of…
November 03, 2017
Report
#2018-FO-0001
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…
October 31, 2017
Report
#2017-OE-0007
We audited Mary Scott Nursing Center (project) based on our analysis of risk factors related to the U.S. Department of Housing and Urban Development’s (HUD) multifamily nursing projects in Region 5’s jurisdiction (States of Illinois, Indiana, Michigan, Minnesota, Ohio, and Wisconsin). The audit was part of the activities in our fiscal year 2017 annual audit plan. Our objective was to determine whether the project’s owner…
September 30, 2017
Report
#2017-CH-1009
We audited DuPage County’s Community Development Block Grant Disaster Recovery program. The audit was part of the activities in our fiscal year 2017 annual audit plan. We selected the County’s program for review because the County had spent the most program funds authorized under the Disaster Relief Appropriations Act of 2013 in Region 5’s jurisdiction.[1] Our objective was to determine whether the County…
September 30, 2017
Report
#2017-CH-1010
We audited BLM Companies LLC, a contracted field service manager in HUD’s real estate-owned Management and Marketing III program, as part of the activities included in our 2017 annual audit plan and because it was the sole contractor performing property preservation and protection services for U.S. Department of Housing and Urban Development (HUD)-acquired properties located in Ohio. Our audit objective was to determine whether…
September 30, 2017
Report
#2017-CH-1011
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General selected the Housing Authority of Snohomish County for audit based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Office of Labor Standards Enforcement in Seattle, WA. Our objective was to determine whether the Authority executed Agreements To Enter Into Housing Assistance Payments Contract (forms HUD-…
September 29, 2017
Report
#2017-SE-1002
We audited the City of Jacksonville, FL’s HOME Investment Partnerships program as part of the activities in our annual audit plan. Our audit objective was to determine whether the City administered its HOME program in accordance with applicable U.S. Department of Housing and Urban Development (HUD) requirements. Specifically, we evaluated whether the City (1) properly supported HOME commitments in the Integrated…
September 29, 2017
Report
#2017-AT-1014
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s rulemaking process for its single family note sales program. This is the second in a series of audits on the note sales program. The previous audit, 2017-KC-0006, reported that HUD did not conduct rulemaking or develop formal procedures for its single-family note sales program. This audit examines a different aspect…
September 29, 2017
Report
#2017-KC-0010
We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of safe water requirements for Federal Housing Administration (FHA)-insured loans nationwide. We conducted the audit based on news reports that identified lead contamination in public water systems across the country and also because of an audit in which we found that HUD did not have adequate controls to ensure that FHA-insured properties located…
September 29, 2017
Report
#2017-PH-0003