Office of Audit and Evaluation Annual Work Plan for FY 2026
The following is the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) Annual Work Plan (AWP) for Fiscal Year (FY) 2026. The OIG conducts audits and evaluations to prevent and detect fraud and abuse and promote the economy, efficiency, and effectiveness of HUD’s programs and operations.
Audit of FHA’s Fiscal Year 2025 Financial Statements
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 year ending September 30, 2025, 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 with U.S. generally accepted government auditing standards, Office of Management and Budget audit requirements, and the Financial Audit Manual of the U.S.
HUD Needs to Improve Its Award and Oversight of Lead-Based Paint Hazard Control and Lead Hazard Reduction Demonstration Grants
We audited the U.S. Department of Housing and Urban Development’s (HUD) Office of Lead Hazard Control and Healthy Homes’ (OLHCHH) oversight of Lead-Based Paint Hazard Control (LBPHC) and Lead Hazard Reduction Demonstration (LHRD) grant programs. These programs help reduce lead hazards in low-income households, particularly with young children. Between fiscal years 2020 and 2022, OLHCHH awarded more than $353 million in competitive lead grants to 101 grantees as part of HUD’s efforts to address lead hazards in U.S.
Potential Fraud Risks and Schemes for HUD’s Disaster Recovery Funds
Beginning in 2021, the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG) conducted several audits to assess HUD’s anti-fraud efforts and to develop inventories of fraud risks for several of its programs. Our previous work found that HUD’s fraud risk management program was in its early stages of development and we recommended that HUD perform program-specific fraud risk assessments and incorporate these assessments into an agency-wide plan to further advance its program.
Attestation Review of HUD’s Compliance with the Office of National Drug Control Policy (ONDCP) for Fiscal Year 2025 Reporting
HUD OIG is initiating an attestation review of HUD’s Compliance with ONDCP for fiscal year 2025 reporting. At least every 3 years, HUD OIG is required to authenticate HUD’s detailed accounting of all funds expended by the agency for National Drug Control Program activities; OIG’s last review was conducted for FY 2022. Our objectve is to authenticate HUD management’s assertion of accuracy, completeness, relevance, and timeliness of the detailed accounting of all funds expended by the Department for National Drug Control Program activities during FY 2025.
The Puerto Rico Public Housing Administration Has Not Adequately Managed Lead-Based Paint in Its Public Housing
We audited the Puerto Rico Public Housing Administration’s management of lead‐based paint in its public housing program based on our assessment of the risks of lead‐based paint in public housing. The risk factors assessed included the age of buildings, the number of units, and reported cases of childhood lead poisoning. The Puerto Rico Public Housing Administration (Authority) is the second largest public housing agency (PHA) in the country with about 53,700 public housing units, the majority of which were constructed before 1978, the oldest having been
Inspection of HUD-Assisted Housing Conditions at a Michigan based Public Housing Authority
HUD OIG is conducting an evaluation of housing conditions at a Michigan based Public Housing Authority (PHA). All units in HUD-assisted housing are subject to meet quality standards for decent, safe, and sanitary housing. Our evaluation objective is to determine whether a Michigan based PHA provided decent, safe, and sanitary housing at its developments.