We recommend that HUD’s Deputy Assistant Secretary for Grant Programs require the City to provide documentation showing that it obtained adequate support for contractor invoices related to disaster funds it disbursed to its subrecipient under the program.
2017-NY-1012 | September 21, 2017
The City of New York, NY, Could Improve Its Invoice Review Process Before Disbursing Disaster Funds Under Its Public Housing Rehabilitation and Resilience Program
Community Planning and Development
2017-NY-1012-001-A
Closed on March 31, 20242017-NY-1012-001-B
Closed on March 31, 2024We recommend that HUD’s Deputy Assistant Secretary for Grant Programs require the City to provide documentation showing that it has strengthened its invoice review process to ensure that costs are eligible and supported before disbursing disaster funds to its subrecipient under the program.
2017-DE-1003 | September 21, 2017
Baker Tower, Denver, CO, Incorrectly Disbursed Funds and Did Not Correctly Administer the Project’s Security Deposit Account
Housing
2017-DE-1003-001-A
Closed on January 12, 2018Develop and implement controls over owner contributions and owner distributions to ensure compliance with its regulatory agreement and HUD regulations.
2017-DE-1003-001-B
Closed on January 12, 2018Complete HUD-approved training regarding owner contributions and distributions.
2017-DE-1003-001-C
Closed on January 10, 2018$15,000Questioned CostsRecommendations 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 its project’s operating account for the ineligible $15,000 disbursement from non-project funds.
2017-DE-1003-002-A
Closed on January 10, 2018Perform an analysis of all security deposits and ensure that the security deposit account is fully funded.
2017-DE-1003-002-B
Closed on January 18, 2018Implement controls to ensure existing procedures are followed to maintain the project’s security deposit funds separately from all other accounts by depositing and disbursing all security deposit funds directly into and from the security deposit account.
2017-KC-0008 | September 21, 2017
Ginnie Mae Did Not Adequately Respond to Changes in Its Issuer Base
Government National Mortgage Association
2017-KC-0008-001-A
Closed on June 11, 2019Develop and implement controls to ensure that policies and procedures for account executives are continually reviewed and updated to reflect changes in Ginnie Mae’s operations.
2017-KC-0008-001-B
Closed on July 02, 2019Develop and implement controls to review issuers to determine the total impact of a large or multiple-issuer default, the maximize-size default Ginnie Mae can adequately execute, and an issuer’s ability to adapt to changing market conditions.
2017-KC-0008-001-C
Closed on June 11, 2019Develop and implement controls to continually assess skills required to meet organizational goals to include a plan to prioritize resources to accommodate changing organizational needs.
2017-KC-0008-001-D
Closed on June 11, 2019Develop and implement training programs to ensure that employee skill levels are developed to meet changing organizational needs to include secondary market training.
2017-BO-1007 | September 21, 2017
The Housing Authority of the City of Hartford, CT, Did Not Always Comply With Procurement Requirements
Public and Indian Housing
2017-BO-1007-001-A
Closed on January 27, 2023$2,679,580Questioned CostsRecommendations 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 $2,533,377 in costs were reasonable and allowable program expenses in accordance with requirements or repay from non-Federal funds the appropriate programs any amounts they cannot support.
2017-BO-1007-001-B
Closed on March 27, 2023$1,625,391Questioned CostsRecommendations 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 the appropriate programs from non-Federal funds the $1,524,604 in ineligible funds paid when costs exceeded contract terms.
2017-BO-1007-001-C
Closed on November 13, 2018$1,242,154Funds Put to Better UseRecommendations 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.
Determine the appropriateness of the remaining balance of $1,242,154 on unsupported contracts to ensure costs were reasonable, reprocure the subject contracts, or reallocate the funds to the appropriate program.
2017-BO-1007-001-D
Closed on December 07, 2018$375,526Funds Put to Better UseRecommendations 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.
Reprocure expired service contracts to ensure estimated balances of $375,526 are used on eligible contract.
2017-BO-1007-001-E
Closed on December 12, 2018Reprocure any service contracts necessary and ensure that the contracts are properly awarded in accordance with HUD requirements.
2017-BO-1007-001-F
Closed on September 28, 2018Strengthen and implement controls and procedures over procurement, including monitoring consultants, to ensure that procurement activities meet HUD requirements.
2017-BO-1007-001-G
Closed on June 15, 2018Establish and implement an effective system to ensure that payments do not exceed approved contract values.
2017-BO-1007-001-H
Closed on July 12, 2018Establish and implement an effective system to maintain a complete and accurate contract register to ensure proper contract planning and administration.
2017-BO-1007-001-I
Closed on July 12, 2018Provide technical assistance to the Authority to ensure that responsible staff and board members receive necessary procurement training.