Fiscal Year 2015 Audit of HUD’s Compliance with the Improper Payments Elimination and Recovery Act
This report presents the results of our audit of the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2015 compliance with the Improper Payments Elimination and Recovery Act of 2010 (IPERA).
For the third consecutive fiscal year, we determined that HUD did not comply with IPERA. Out of the six requirements, In fiscal year 2015, HUD complied with four (compliance determinations a, c, d, and f) and did not comply…
May 13, 2016
Report
#2016-FO-0005
HUD Did Not Effectively Negotiate, Execute, or Manage Its Agreements Under the Intergovernmental Personnel Act
Due to deficiencies found in prior reviews of two Intergovernmental Personnel Act (IPA or Act) assignments, we audited the U.S. Department of Housing and Urban Development’s (HUD) implementation and oversight of the IPA mobility program. The audit objectives were to determine whether (1) HUD’s use of IPA agreements met the purpose and intent of the IPA mobility program, (2) HUD’s policies and procedures related to IPA agreements were adequate…
March 30, 2016
Report
#2016-FW-0001
Departmentwide Approach Needed to Address HUD Contractor Employee Security Risks
Contractors comprise around half of HUD’s workforce. We reviewed progress HUD had made in addressing previously identified background investigation issues. Personnel Security Division (PSD) had reduced the backlog of suitability adjudication cases, but on average it took about four times longer than the Office of Personnel Management standard of 90 days to complete a case—resulting in several hundred contractor employees working at HUD without…
March 30, 2016
Report
#2015-OE-0008
The Huntsville Housing Authority Administered Its Section 8 Housing Choice Voucher Program in Accordance With HUD’s and Its Own Requirements
We audited the Huntsville Housing Authority’s Section 8 Housing Choice Voucher program. We initiated the audit under the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) annual audit plan. We selected the Authority as part of a strategic plan with the Assistant United States Attorney in Northern Alabama to evaluate housing authorities in her jurisdiction. Our audit objective was to…
February 17, 2016
Report
#2016-AT-1003
Risk Based Enforcement Could Improve Program Effectiveness
Historically, HUD program managers have not wanted to enforce program requirements. That reluctance increases the risk that program funds will not provide maximum benefits to recipients and allows serious noncompliances to go unchecked. When it was created, the Departmental Enforcement Center had independent enforcement authority, but it lost that authority when it moved from the Deputy Secretary’s office to the Office of General Counsel (OGC…
February 11, 2016
Report
#2014-OE-0002
Comprehensive Strategy Needed to Address HUD Acquisition Challenges
We assessed the HUD Office of the Chief Procurement Officer’s acquisition improvement initiatives. HUD has faced many acquisition challenges over the years and we found HUD had made progress in addressing those challenges. We observed that HUD had not developed a sound, cohesive strategy to address improvement initiatives, offices did not communicate or coordinate effectively, and offices did not agree on the best way to address acquisitions…
February 01, 2016
Report
#2015-OE-0004
Independent Attestation Review: U.S. Department of Housing and Urban Development, Office of Special Needs Assistance Continuum of Care, Regarding Drug Control Accounting for Fiscal Year 2015
We conducted an attestation review of the U.S. Department of Housing and Urban Development (HUD), Office of Special Needs Assistance Continuum of Care Program, regarding drug control accounting and associated management assertions for fiscal year 2015. The objective of our attestation review was to evaluate HUD’s financial reporting and assertions for drug control funds to determine if its reporting was in compliance with regulations and…
January 31, 2016
Memorandum
#2016-FO-0801
Review of Information System Controls Over SFIS and Claims
We reviewed the general and application controls over the Federal Housing Administration’s (FHA) Single Family Insurance System (SFIS) and Single Family Insurance Claims subsystem (Claims) as part of the internal control assessments required for the fiscal year 2015 financial statement audit under the Chief Financial Officer’s Act of 1990. Our objective was to evaluate the general and application controls over SFIS and Claims for…
December 20, 2015
Report
#2016-DP-0002
The Lansing Housing Commission, Lansing, MI, Did Not Always Comply With HUD’s Requirements and Its Own Policies Regarding the Administration of Its Section 8 Housing Choice Voucher Program
We audited the Lansing Housing Commission’s Section 8 Housing Choice Voucher program based on our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction and the activities included in our 2015 annual audit plan. Our audit objectives were to determine whether the Commission (1) appropriately calculated housing assistance payments, (2) maintained eligibility documentation required to support the…
December 15, 2015
Report
#2016-CH-1002
Fiscal Years 2015 and 2014 (Restated) U.S. Department of Housing and Urban Development Consolidated Financial Statements Audit
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 Administration (Ginnie Mae). Our objective was to express an opinion on the fairness of the financial…
November 22, 2015
Report
#2016-FO-0004
Federal Information Security Modernization Act (FISMA) Fiscal Year 2015 Evaluation Report
The Federal Information Security Modernization Act of 2014 (FISMA) directs the Office of Inspector General (OIG) to conduct an annual evaluation of the U.S. Department of Housing and Urban Development (HUD) 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…
November 19, 2015
Report
#2015-OE-0001
Additional Details To Supplement Our Fiscal Years 2015 and 2014 (Restated) U.S. Department of Housing and Urban Development Financial Statement Audit
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. This report supplements our independent auditor’s report on the results of our audit of HUD’s principal financial statements for the fiscal years ending September 30, 2015 and 2014. Provided are assessments of HUD’s internal…
November 17, 2015
Report
#2016-FO-0003
Fiscal Year 2015 Review of Information System Controls in Support of the Financial Statements Audit
We reviewed information system controls over the U.S. Department of Housing and Urban Development’s (HUD) computing environment. This review was conducted as part of the Office of Inspector General’s audit of HUD’s financial statements for fiscal year 2015 under the Chief Financial Officer’s Act of 1990.
The OIG has determined that the contents of this report would not be appropriate for public disclosure and has therefore limited its…
November 12, 2015
Report
#2016-DP-0001
The Anderson Housing Authority Mismanaged Its Public Housing Program
The U.S. Department of Housing and Urban Development (HUD) - Office of Inspector General audited the Anderson Housing Authority in Anderson, MO’s participation in HUD’s Office of Public and Indian Housing programs. Our objective was to determine whether the Authority operated its public housing program in accordance with HUD requirements.
The Authority did not operate its public housing program in accordance with HUD requirements.…
September 30, 2015
Report
#2015-KC-1010
The Lanagan Housing Authority Mismanaged Its Public Housing Program
The U.S. Department of Housing and Urban Development (HUD) - Office of Inspector General audited the Lanagan Housing Authority in Lanagan, MO’s participation in HUD’s Office of Public and Indian Housing programs. Our objective was to determine whether the Authority operated its public housing program in accordance with HUD requirements.
The Authority did not operate its public housing program in accordance with HUD requirements. …
September 30, 2015
Report
#2015-KC-1011
The Pineville Housing Authority Mismanaged Its Public Housing Program
The U.S. Department of Housing and Urban Development (HUD) - Office of Inspector General audited the Pineville Housing Authority in Pineville, MO’s participation in HUD’s Office of Public and Indian Housing programs. Our audit objective was to determine whether the Authority operated its public housing program in accordance with HUD requirements.
The Authority did not operate its public housing program in accordance with HUD…
September 30, 2015
Report
#2015-KC-1009
The Housing Authority of the City of Durham, NC, Did Not Always Comply With HUD’s and Its Own Section 8 Housing Choice Voucher Program Requirements
We audited the Housing Authority of the City of Durham’s Section 8 Housing Choice Voucher program based on a hotline citizen complaint and as part of the activities in our fiscal year 2015 annual audit plan. Our objective was to determine whether the Authority administered its program in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and its own requirements and whether the complaint was valid.
The Authority…
September 30, 2015
Report
#2015-AT-1011
HUD Information Technology (IT) Modernization Report
Office of Evaluation, IT Evaluation Division (iTED) conducted an evaluation of HUD’s IT Modernization program, which included reviews on the implementation and maturity of HUD’s capital planning and investment control (CIPIC) process and Enterprise Architecture (EA) program. With the corroboration of HUD’s Office of Chief Information Officer (OCIO), the report focuses on three major IT programs and policies within the CPIC and EA programs: IT…
September 30, 2015
Report
#2015-OE-0002
Iron Mountain Settled Allegations of Making False Disclosures and False Statements Regarding Discounts and Prices Relevant to Contracts It Had With HUD
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG) assisted the U.S. Attorney’s Office for the Eastern District of California in the civil investigation of Iron Mountain, Incorporated, and Iron Mountain Information Management, LLC (Iron Mountain). Iron Mountain is headquartered in Boston, MA. The investigation began due to a qui tam[1] filing in the U.S. District Court for the Eastern…
September 29, 2015
Memorandum
#2015-CF-1809
The Housing Authority of the City of South Bend, IN, Did Not Always Comply with HUD Requirements and Its Own Policies Regarding the Administration of Its Section 8 Housing Choice Voucher Program
We audited the Housing Authority of the City of South Bend, IN’s Section 8 Housing Choice Voucher program based on our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction and the activities included in our fiscal year 2015 annual audit plan. Our audit objectives were to determine whether the Authority (1) correctly calculated and paid housing assistance and utility allowances, (2) obtained and…
September 25, 2015
Report
#2015-CH-1008