We recommend that the Chief Financial Officer require CPD to monitor the detailed voucher transactions in the DRGR system to ensure that grantees appropriately record transactions.
2018-FW-0802 | May 15, 2018
Interim Report - Potential Antideficiency Act and Generally Accepted Accounting Principle Violations Occurred With Disaster Relief Appropriation Act, 2013, Funds
Chief Financial Officer
- Status2018-FW-0802-001-FOpenClosed
- Status2018-FW-0802-001-GOpenClosed
We recommend that the Chief Financial Officer require CPD to prohibit grantees from revising completed vouchers in the DRGR system and require adjustments to be entered as new vouchers into the DRGR system, which will ensure that LOCCS records and tracks revisions.
2018-CF-1803 | March 30, 2018
Final Civil Action: Southern Blvd I, L.P., Settled Allegations of Making False Certifications Related to Section 8 Housing Assistance Payments
General Counsel
- Status2018-CF-1803-001-AOpenClosed$40,000Questioned 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.
Acknowledge that $40,000 in the attached settlement represents an amount due HUD.
2018-PH-1003 | March 30, 2018
The Crisfield Housing Authority, Crisfield, MD, Did Not Properly Administer Its Housing Choice Voucher Program
General Counsel
- Status2018-PH-1003-002-COpenClosed
Evaluate the apparent conflict-of-interest situation in this report and pursue administrative sanctions if warranted.
2018-CF-1801 | March 23, 2018
Final Civil Action – MetLife Home Loans, LLC, and a Borrower’s Son Settled Allegations of Failing to Comply with HUD’s Federal Housing Administration HECM Loan Requirements
General Counsel
- Status2018-CF-1801-001-AOpenClosed$4,000Questioned 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.
Acknowledge that the attached settlement agreement for $4,000 represents an amount due HUD from MetLife.
- Status2018-CF-1801-001-BOpenClosed$95,769Funds Put to Better Use
Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.
Enforce the indemnification agreement in the attached settlement agreement to prevent an estimated $95,769 loss to HUD. This represents an amount due HUD from MetLife for indemnifying and holding HUD harmless for any and all losses HUD incurs or has incurred in connection with FHA loan number 137-4740973.
- Status2018-CF-1801-001-COpenClosed$1,500Questioned 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.
Acknowledge that the attached settlement agreement for $1,500 represents an amount due HUD from the borrower’s son.
2018-CF-1802 | March 23, 2018
Final Civil Action – Independent Public Accountant Debarred for Violating Federal Housing Administration Requirements for Multifamily Properties
General Counsel
- Status2018-CF-1802-001-AOpenClosed
Ensure that HUD completes the debarment process and appropriately notifies the independent public accountant of the debarment decision.
2018-FW-1002 | January 30, 2018
Villa Main Apartments, Port Arthur, TX, Subsidized Nonexistent Tenants, Unsupported Tenants, and Uninspected Units
General Counsel
- Status2018-FW-1002-001-FOpenClosed
We also recommend that the Director of the HUD Departmental Enforcement Center consider whether administrative action against the appropriate owner(s) is warranted.
2017-OE-0008 | December 05, 2017
E-Discovery Management System’s Capacity To Meet Customer Demand for Electronic Data
General Counsel
- Status2017-OE-0008-01OpenClosed
Conduct a study to project HUD’s capacity needs for ESI collections
- Status2017-OE-0008-02OpenClosed
Give its completed study to OCIO for consideration during future contract award decisions regarding E-Discovery services
2018-FO-0004 | November 14, 2017
Additional Details To Supplement Our Fiscal Years 2017 and 2016 (Restated) U.S. Department of Housing and Urban Development Financial Statement Audit
General Counsel
- Status2018-FO-0004-008-QOpenClosed$174,132Funds Put to Better Use
Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.
Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $174,132 in 160 administrative obligations marked for deobligation as of September 30, 2017.
Chief Financial Officer
- Status2018-FO-0004-001-AOpenClosed
Implement a repeatable and sustainable process to prepare timely and accurate quarterly financial statement notes, including third and fourth quarter notes within the OMB required timeframe.
- Status2018-FO-0004-001-BOpenClosed
Establish policies and procedures for recording the budget authority apportioned to HUD during a continuing resolution, including both the proprietary and budgetary transactions.
- Status2018-FO-0004-001-COpenClosed
Ensure that the budget execution policies and procedures are properly delegated, assigned, and communicated to the personnel fulfilling these responsibilities.
- Status2018-FO-0004-001-DOpenClosed
Ensure that the budget execution procedures executed internally by OCFO Budget are consistent with those established by ARC.
- Status2018-FO-0004-001-EOpenClosed
Develop and implement policies and procedures to ensure that intragovernmental differences identified with U.S. Treasury’s General Fund are resolved on a timely basis with corrective action plans.
- Status2018-FO-0004-002-AOpenClosed
Work with PIH to develop and implement a consistent and reasonable methodology for determining the PIH prepayment that (1) allows for timely recording of financial events, (2) complies with GAAP, and (3) provides an adequate audit trail until the cash management process is automated.
- Status2018-FO-0004-002-BOpenClosed
Develop and implement procedures to ensure that the methodology is reevaluated by PIH and OCFO annually and any changes do not compromise (1) the audit trial, (2) compliance with GAAP, or (3) the accuracy of the balance.
- Status2018-FO-0004-002-COpenClosed
Reopen recommendation 2016-FO-0003-002-A, “Evaluate the IHBG investment process and implement a proper accounting treatment in accordance with Federal GAAP.”