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Report Fraud, Waste and Abuse
June 03, 2019
  • Chief Financial Officer
2019-AT-0001
2019-AT-0001.pdf

We audited the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2018 compliance with the Improper Payments Elimination and Recovery Act of 2010 (IPERA). Our audit objective was to determine whether HUD complied with IPERA reporting and improper payment reduction requirements according to guidance from Office of Management and Budget (OMB) Circular A-123, appendix C.

Fiscal year 2018 marked the sixth consecutive year in which HUD did not comply with IPERA. In 2018, HUD complied with three of the six IPERA requirements, did not comply with two requirements, and one requirement was not applicable. Specifically, HUD did not always (1) publish improper payment estimates for all required programs and (2) report an improper payment rate of less than 10 percent. These conditions occurred because HUD was continuing to revamp its program to address many of the prior-year IPERA compliance issues.

New recommendations were not made because prior-year audit recommendations that remain open will help HUD remediate repeat findings identified in this year’s report if implemented.