| Office of Inspector General, Department of Housing and Urban Development

Sarah D. Sequeira

Sarah D. Sequeira was appointed Deputy Assistant Inspector General for Audit for the U.S. Department of Housing and Urban Development, Office of Inspector General (HUD OIG), in August 2022. As Deputy Assistant Inspector General, she is responsible for supporting the Assistant Inspector General for Audit in providing executive-level leadership and direction to OIG audits and reviews in the areas of safe and affordable housing, grants management, disaster recovery programs, and financial management.

Audit of HUD’s Fiscal Years 2022 and 2021 Financial Statements

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 with the requirements of the Federal Financial Management

Audit of FHA’s Fiscal Years 2022 and 2021 Financial Statements

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 accordance with U.S.

Fair Housing and Equal Opportunity’s Oversight of Fair Housing Enforcement Agencies

We determined that FHEO could provide more guidance related to FHEO’s performance assessment process to improve its oversight of State and local fair housing enforcement agencies participating in FHAP. The FHAP Division has provided guidance that FHEO regional staff responsible for monitoring and overseeing FHAP agency performance (HUD reviewers) does not consistently follow. Additionally, although all HUD reviewers work from the same performance standards, individual reviewers sometimes apply the standards in different ways. HUD reviewers exp

Timeliness of FHEO's Investigations for Title VIII Complaints

HUD OIG is auditing the Office of Fair Housing and Equal Opportunity's (FHEO) timeliness of investigations for Title VIII complaints. Title VIII of the Civil Rights Act of 1968 requires that HUD complete investigations of each complaint within 100 days of the date it was filed unless it is impracticable to do so. Our objective is to assess challenges faced by FHEO in meeting the 100-day investigation requirement for Title VIII complaints.

Government National Mortgage Association Audit of Fiscal Years 2022 and 2021 Financial Statements

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 performed in accordance with U.S.

Top Management Challenges Facing the U.S. Department of Housing and Urban Development in FY 2023

Each year, in compliance with Public Law 106-531, the Reports Consolidation Act of 2000, the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), issues a report summarizing what we consider the most serious management challenges facing the Department.

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