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, 2021 and 2020,1 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 Improvement Act of 1996 (FFMIA).

We conducted this evaluation due to the growing homeless crisis and the U.S. Department of Housing and Urban Development’s (HUD) establishing a goal of ending homelessness.  Our objective was to evaluate the challenges that participating public housing agencies (PHA) face in meeting the goals and objectives of the HUD Veterans Affairs Supportive Housing (VASH) program.

The Chief Financial Officers Act of 1990 (Public Law 101-576), as amended, requires the Office of Inspector General to audit the financial statements of the Government National Mortgage Association (Ginnie Mae) annually. Attached are the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) results of the audit of Ginnie Mae fiscal years 2021 and 2020 financial statements and reports on internal control over financial reporting and compliance with laws, regulations, contracts, and grant agreements.

The Inspector General Act of 1978 requires the Inspector General to prepare semiannual reports summarizing the activities of the Office of Inspector General for the preceding six-month periods. The semiannual reports are intended to keep the Secretary and the Congress fully informed of significant findings, progress the Agency has made and recommendations for improvement. Open Recommendations Office of Audit Office of Evaluation

We reviewed the U.S. Department of Housing and Urban Development’s (HUD) ability to effectively complete information technology (IT) acquisitions.  HUD’s IT systems and its modernization plans depend heavily on contractors, yet HUD has historically faced significant challenges with implementing effective acquisition processes. Therefore, HUD’s acquisition capacity represents a key potential risk within HUD’s IT environment.

We conducted a limited review of the U.S.

In February 2021, the Office of the Chief Information Officer (OCIO) identified funding risks with the development contract under which HUD contracted for Federal Housing Administration (FHA) Catalyst’s development.  In response, HUD officials took steps to slow FHA Catalyst spending on the contract while awaiting approval for additional contract funds.  Despite efforts to slow project spending, it was not enough to prevent funding shortfalls before the contract’s base year end.  Poor contract oversight enabled OCIO to exhaust funds before the end of the base yea

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.