Please find attached an advance copy of our office’s Audit Report No. 2022-CH-0002, entitled, “HUD’s Transitioning of Offices from Mandatory to Maximum Telework During the COVID-19 Pandemic,” which we initiated in response to your June 2020 letter. We focused our audit on whether HUD complied with its initial internal guidance1 when transitioning offices from mandatory to maximum telework during the COVID-19 pandemic, allowing HUD employees to voluntarily to return to an office if certain conditions (“gating criteria”) were met.