We reviewed the information security controls over the U.S. Department of Housing and Urban Development’s (HUD) Ginnie Mae Financial Accounting System (GFAS) as part of the internal control assessments required for the fiscal year 2014 financial statement audit under the Chief Financial Officer’s Act of 1990.  Our audit objective was to determine the effectiveness of general and application controls over GFAS for compliance with HUD information technology policies and Federal information system security and financial management requirements.

The OIG has determined that the contents of this report would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.