Implement a procedure to periodically, not less than annually, review HUD’s funds from dedicated collections to ensure that those funds fulfill the criteria established by FASAB. Additionally, update HUD’s financial reporting standard operating procedures with this new periodic review.
2020-FO-0003 | February 07, 2020
Additional Details To Supplement Our Fiscal Year 2019 U.S. Department of Housing and Urban Development Financial Statements Audit
Chief Financial Officer
- Status2020-FO-0003-002-AOpenClosed
- Status2020-FO-0003-002-BOpenClosed
Collaborate with Treasury to correct the reporting type code for the funds associated with RAD to ensure that the reporting type code within HUD’s GTAS file reflects the correct reporting type.
- Status2020-FO-0003-002-COpenClosed
Update all financial statement note checklists to include a review for completeness with the accounting standards and OMB Circular A-136.
- Status2020-FO-0003-004-AOpenClosed
Develop a formal enterprise risk management policy for program offices’ risk owners, including guidance for completing the annual risk profile refresh, requirements for completing risk mitigation strategies, and reporting risk mitigation progress to the Risk Management Council
- Status2020-FO-0003-004-BOpenClosed
Execute system code requests, including new program-level class and code, CAM 1 codes, in accordance with internal OCFO system standard operating procedures. Specifically, the CFO system code coordinator should verify that OCFO budget officers and program budget officers provide adequate documentation showing that the new CAM1 code is covered by an approved funds control matrix or sufficient justification for not requiring a funds control matrix.
2020-AT-0801 | February 04, 2020
HUD Had Not Established Deadlines for Reporting FHA-HAMP Nonincentivized Loan Modifications and Filing Nonincentivized Partial Claims
Housing
- Status2020-AT-0801-001-BOpenClosed
Update HUD’s loss mitigation policies, to include deadlines for the servicers to report the new terms of the FHA-HAMP nonincentivized loan modifications, and consider imposing sanctions for noncompliance with these deadline requirements.
2020-KC-0001 | January 31, 2020
HUD’s Purchase Card Program Had Inaccurate Records, Untimely Training, and Improper Purchases
Chief Procurement Officer
- Status2020-KC-0001-001-AOpenClosed
Implement a process to periodically audit or reconcile ARC’s records.
- Status2020-KC-0001-001-BOpenClosed
Implement a process to periodically review approving officials’ span of control to ensure that the requirement is not exceeded.
- Status2020-KC-0001-001-COpenClosed
Implement a process with ARC to ensure that cardholders and approving officials are notified before purchase card training is due to allow training to be completed in a timely manner.
- Status2020-KC-0001-001-DOpenClosed
Implement a process to ensure that purchase cards are suspended when a cardholder or approving official fails to complete training.
- Status2020-KC-0001-001-EOpenClosed
Research why ARC provided incomplete monthly transactional data and identify a solution to ensure the completeness of future transmissions.
- Status2020-KC-0001-002-AOpenClosed
Enhance the process to periodically analyze data for split transactions or improper MCCs and follow up on any potential issues identified.
- Status2020-KC-0001-002-BOpenClosed
Require ARC to update its MCC tracking log, to include the amount, the date of MCC override removal, and staff assigned, to ensure that an override is removed after the approved purchase is made.
- Status2020-KC-0001-002-COpenClosed
Implement a process with Citibank and ARC to provide global notifications to cardholders and approving officials before autoclosures of credit card statements.
- Status2020-KC-0001-002-DOpenClosed
Implement a process to suspend cardholders or approving officials who repeatedly cause HUD to pay interest.
- Status2020-KC-0001-002-EOpenClosed$1,807Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Obtain supporting documentation for the $1,807 spent on two cardholders’ purchase cards or require the vendors or cardholders to repay the funds to the applicable HUD program.
2020-LA-1001 | January 31, 2020
Community Action North Bay, Fairfield, CA, Did Not Administer Its Continuum of Care Program in Accordance With HUD Requirements
Community Planning and Development
- Status2020-LA-1001-001-AOpenClosed$577,670Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Support that it met its $161,957 matching contribution required for the $647,827 it drew down for expenses related to its four HUD-funded programs. If the Community cannot provide support, it should reimburse HUD $577,6707 from non-Federal funds.
- Status2020-LA-1001-001-BOpenClosed
Develop and implement written policies and procedures to ensure that it maintains documentation to support matching contributions received in compliance with HUD requirements.
- Status2020-LA-1001-001-COpenClosed$15,163Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Repay HUD $15,163 from non-Federal funds for the rental assistance provided to five ineligible individuals.
- Status2020-LA-1001-001-DOpenClosed$26,676Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Support the eligibility of the 11 individuals who received rental assistance through its rapid rehousing program or repay HUD $26,676 from non-Federal funds.