We audited the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2020 compliance with the Payment Integrity Information Act of 2019 (PIIA) and other Office of Management and Budget guidance.  PIIA was enacted to prevent and reduce improper payments and requires each agency’s inspector general to perform an annual review of the agency’s compliance with PIIA.  Our audit objective was to determine whether HUD complied…

As of March 31, 2021, HUD had disbursed $3.4 billion and obligated $7.4 billion of its $12.4 billion in CARES Act funds.  Meanwhile, HUD has more than $1.6 billion in CARES Act funds unobligated.  These funds have various expiration dates.  For example, HUD has until September 30, 2021, to obligate $28 million of the remaining management and administration CARES Act funds and until September 30, 2022, to obligate more than $1.3…

We audited rent credits that the U.S. Department of Housing and Urban Development (HUD) received from the U.S. General Services Administration (GSA) during fiscal years 2015 through 2018 in exchange for financial contributions for building improvements.  We initiated this audit due to concerns we identified while completing a review of HUD’s use of funds approved by Congress for building improvements.[1]  Our objective was to determine…

We audited Neighborhood Housing Services of Los Angeles County’s (NHSLA) Neighborhood Stabilization Program 2 (NSP2).  The audit was based on a complaint alleging questionable NSP2 financial activity, double payments to contractors, and payments to contractors for incomplete work.  Our Office of Audit received the referred complaint in late 2018.  However, because the complaint included concerns regarding activities and auditee…

In accordance with the Chief Financial Officers Act of 1990, as amended, we are required to annually audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD). Our objective was to express an opinion on the fair presentation of HUD’s consolidated financial statements in accordance with U.S. generally accepted accounting principles applicable to the Federal Government. This report presents our…

We conducted this limited review to identify the U.S. Department of Housing and Urban Development’s (HUD) Coronavirus Aid, Relief, and Economic Security Act (CARES Act) drawdown levels for the initial round of Emergency Solutions Grants (ESG) funding.  In addition, we researched information published by grantees on how they have used and will use their funds.  Our objective was to highlight the grantees’ (1) drawdown levels for…

This report presents the results of our audit of Ginnie Mae’s fiscal year 2020 financial statements, including our report on Ginnie Mae’s internal control and test of compliance with selected provisions of laws, regulations, and contracts applicable to Ginnie Mae. In fiscal year 2020, we were able to obtain sufficient, appropriate evidence to express an unmodified opinion on the fairness of Ginnie Mae’s financial statements. We also…

We audited the City of Compton’s Neighborhood Stabilization Programs (NSP) 1 and 3 due to a referral made by our Office of Investigation because of concerns related to ongoing issues at the City and complaints received about the City’s administration of U.S. Department of Housing and Urban Development (HUD) funds. In addition, HUD’s Office of Community Planning and Development rated the City as high risk for administering program funds in fiscal…

We audited selected controls of U.S. Department of Housing and Urban Development’s New Core Interface Solution application as part of the internal control assessments for the fiscal year 2019 financial statement audit.  Our objective was to review the controls for compliance with Federal information system security and financial management requirements. The OIG has determined that the contents of this audit report would not be appropriate…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), has completed its risk assessment of HUD’s travel cards as required by the Government Charge Card Abuse Prevention Act of 2012 (Public Law 112-194).  Our objective was to assess the risks of illegal, improper, or erroneous purchases and payments within HUD’s travel card program.  We found that a medium risk was associated with HUD’s travel…

The Federal Information Security Modernization Act of 2014 (FISMA) directs Inspectors General to conduct an annual evaluation of the agency information security program.  FISMA, Department of Homeland Security (DHS), Office of Management and Budget (OMB) and National Institute of Standards and Technology (NIST) establish information technology (IT) security guidance and standards for Federal agencies. We conducted this evaluation to assess…

We evaluated the U.S. Department of Housing and Urban Development (HUD) practices for identifying and protecting personally identifiable information (PII).  The evaluation assessed HUD’s current capabilities to properly manage and protect PII and to properly maintain paper and electronic PII records.  This evaluation was conducted in conjunction with the fiscal year (FY) 2019 Federal Information Security Act of 2014 (FISMA) evaluation…

This memorandum report summarizes survey and interview results on the impact mandatory telework is having on U.S. Housing and Urban Development’s (HUD) operations. The HUD Office of Inspector General (OIG) conducted surveys and interviews to evaluate HUD’s use of agency-wide telework in response to the novel coronavirus disease of 2019 (COVID-19) pandemic. The study was designed to provide insights into the types of obstacles that impeded HUD…

We audited the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2019 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 2019 marked the seventh consecutive year…

We audited the City of Mesa’s Community Development Block Grant (CDBG) program based on (1) a hotline complaint alleging CDBG noncompliance; (2) a prior U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, audit (2011-LA-1006), which determined that the City needed to improve how it administered its Neighborhood Stabilization Program 1 funds; and (3) our objective to promote fiscal responsibility and financial…

We initiated this evaluation at the request of Senator Mike Enzi.  During this evaluation, we reviewed HUD’s housing assistance programs based on their purpose, types of assistance, and eligible participants.  This report also includes the 5-year funding history for each HUD program office that administers housing assistance programs. Part of the U.S. Department of Housing and Urban Development’s (HUD) mission is to create quality,…

We reviewed the U.S. Department of Housing and Urban Development’s (HUD) Continuum of Care Program (CoC) award review process based on an anonymous hotline complaint alleging problems with the CoC competitive award process.  The objective of our review was to determine whether HUD performed its CoC competitive review and award process in accordance with NOFA program requirements, focusing on ranking and scoring CoC projects.…

In accordance with the Chief Financial Officers Act of 1990, as amended, we are required to annually audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD) and the stand-alone financial statements of the Federal Housing Administration and the Government National Mortgage Association (Ginnie Mae).  Our objective was to express an opinion on the fair presentation of HUD’s consolidated…

We are required to audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD) annually in accordance with the Chief Financial Officers Act of 1990 as amended. Our objectives were to express an opinion on the fair presentation of HUD’s consolidated financial statements and report on HUD’s internal controls over financial reporting and compliance with select provisions of applicable laws,…

This report presents the results of our audit of Ginnie Mae’s fiscal year 2019 financial statements, including our report on Ginnie Mae’s internal control and test of compliance with selected provisions of laws, regulations, and contracts applicable to Ginnie Mae. In fiscal year 2019, we were unable to obtain sufficient, appropriate evidence to express an opinion on the fairness of Ginnie Mae’s financial statements.  Specifically, our work…