Independent Auditor’s Report on HUD’s Consolidated Financial Statements and Reports on Internal Controls Over Financial Reporting and Compliance with Laws and Regulations
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 Federal Housing Administration (FHA) and the Government National Mortgage Administration (Ginnie Mae). Our objective was to express an opinion on the fairness of the financial statements in…
March 04, 2015
Report
#2015-FO-0004
Fiscal Year 2014 Review of Information Systems 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 2014 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…
February 22, 2015
Report
#2015-DP-0005
Interim Report on HUD’s Internal Controls Over Financial Reporting
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 evaluate HUD’s internal controls over financial reporting and compliance with applicable laws, regulations, and government wide policy requirements and provisions of contracts and grant agreements. This…
December 08, 2014
Report
#2015-FO-0002
The Freeport Housing Authority, Freeport, NY, Did Not Administer Its Low-Rent Housing and Homeownership Programs in Accordance With HUD’s Regulations
We completed a review of the Freeport Housing Authority’s administration of its low-rent housing and homeownership programs. We selected the Authority due to a request from the U.S. Department of Housing and Urban Development’s (HUD) New York Office of Public and Indian Housing officials. The objective of the audit was to determine whether the Authority administered its low-rent housing and homeownership programs in accordance with…
November 29, 2014
Report
#2015-NY-1002
Federal Information Security Management Act (FISMA) Fiscal Year 2014 Evaluation Report
The Federal Information Security Management Act of 2002 (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 13, 2014
Report
#2014-OE-0003
The Rotan Housing Authority, Rotan, TX, Did Not Administer Its Public Housing and Recovery Act Programs in Accordance With Regulations and Other Requirements
In accordance with our regional plan to review public housing programs and because of a complaint filed with the Office of the Inspector General (OIG) and issues identified by new management, we performed a review of the Rotan Housing Authority (Authority). The complainant and Authority management alleged that the Authority maintained its records in a disorderly fashion, lacked supporting documentation for rental income, had large rental…
October 30, 2014
Memorandum
#2015-FW-1802
The HUD Office of the Chief Financial Officer Had Not Always Implemented Its User Fee Policy
The U.S. Department of Housing and Urban Development – Office of Inspector General audited HUD’s fiscal year 2013 compliance with the user fee requirements in Office of Management and Budget Circular A-25 and the Chief Financial Officers (CFO) Act of 1990. We initiated the audit based on observations in our audit of the Federal Housing Administration (FHA) annual lender renewal process (Audit Report No. 2010-KC-0002, issued August 6, 2010…
September 29, 2014
Report
#2014-KC-0006
Improvements Are Needed Over Environmental Reviews of Public Housing and Recovery Act Funds in the Detroit Office
We audited the U.S. Department of Housing and Urban Development’s (HUD) Detroit Office of Public Housing as part of a nationwide audit of HUD’s oversight of environmental reviews. We selected the Detroit Office based on our risk assessment. Our audit objectives were to determine whether the Detroit Office’s oversight of public housing environmental reviews within its jurisdiction ensured that (1) the responsible entities performed…
September 23, 2014
Report
#2014-FW-0005
Wellston Housing Authority Improperly Administered the Community Service and Self-Sufficiency Requirement
The U.S. Department of Housing and Urban Development – Office of Inspector General audited the Wellston, MO Housing Authority’s administration of the Community Service and Self-Sufficiency Requirement (CSSR) due to its unusually low reported rate of compliance with the requirement. Also, this audit will complement our upcoming nationwide internal audit of the requirement. Our audit objective was to determine whether the Authority…
September 23, 2014
Report
#2014-KC-0005
The Pontiac Housing Commission, Pontiac, MI, Did Not Always Administer Its Section 8 Housing Choice Voucher Program in Accordance With HUD’s and Its Own Requirements
We audited the Pontiac Housing Commission’s Section 8 Housing Choice Voucher program based on our analysis of risk factors relating to the housing agencies in Region 5’s jurisdiction. Our objective was to determine whether the Commission complied with Federal, State, or its own requirements regarding its Family Self-Sufficiency program and conflicts of interest.
The Commission did not always administer its Family Self-Sufficiency…
September 11, 2014
Report
#2014-CH-1009
The Nevada, MO, Housing Authority Did Not Properly Classify Tenants as Exempt From the Community Service and Self-Sufficiency Requirement
The U.S. Department of Housing and Urban Development – Office of Inspector General audited the Nevada, MO Housing Authority because available reports indicated that 95.4 percent of the Authority’s public housing tenants were exempt from the community service and self-sufficiency requirement (requirement), which was higher than the State’s average of 88.5 percent. Also, this audit will complement our upcoming nationwide internal audit of…
September 10, 2014
Report
#2014-KC-1004
The Jackson Housing Commission, Jackson, MI, Needs To Improve Its Administration of Its Section 8 Housing Choice Voucher Program
We audited the Jackson Housing Commission’s Section 8 program as part of the activities in our fiscal year 2014 annual audit plan. We selected the Commission based on our analysis of the risk factors relating to public housing agencies in Region 5’s jurisdiction. Our objective was to determine whether the Commission administered its program in accordance with HUD’s and its own program requirements.
The Commission generally…
August 28, 2014
Report
#2014-CH-1007
The South Landry Housing Authority, Grand Coteau, LA, Did Not Always Comply With Federal Procurement and Financial Requirements, Including a Procurement Using Recovery Act Funds
In accordance with our regional plan to review public housing programs and because of weaknesses identified by the U.S. Department of Housing and Urban Development (HUD), we reviewed the public housing programs of the South Landry Housing Authority, Grand Coteau, LA. Our objective was to determine whether the Authority administered its HUD public housing programs in accordance with regulations and guidance.
The Authority did not comply…
August 18, 2014
Memorandum
#2014-FW-1806
The Boca Raton Housing Authority’s Administration of Its Section 8 Housing Choice Voucher Program Tenant Files Had Some Deficiencies
We performed an audit of the Boca Raton Housing Authority mainly to assess the validity of nine allegations made against the Authority. The primary audit objective was to determine whether the Authority administered its Section 8 Housing Choice Voucher program tenant files in accordance with the U.S. Department of Housing and Urban Development’s regulations, specifically to verify the validity of the complaint.
Four of the nine…
August 17, 2014
Report
#2014-AT-1008
The Kenner Housing Authority, Kenner, LA, Did Not Administer Its Public Housing and Recovery Act Programs in Accordance With Regulations and Guidance
In accordance with our regional plan to review public housing programs and because of weaknesses identified during a prior audit by the U.S. Department of Housing and Urban Development (HUD), Office of the Inspector General (OIG), we reviewed the public housing programs of the Kenner Housing Authority in Kenner, LA. Our overall objective was to determine whether the Authority administered its public housing programs in accordance with…
August 12, 2014
Memorandum
#2014-FW-1805
The Adams Metropolitan Housing Authority, Manchester, OH, Generally Used Public Housing Program Funds in Accordance With HUD’s and Its Own Requirements
We audited the Adams Metropolitan Housing Authority’s public housing program as part of the activities in our fiscal year 2014 annual audit plan. We selected the Authority based on a request from the U.S. Department of Housing and Urban Development’s (HUD) management. Our objective was to determine whether the Authority used public housing program funds in accordance with HUD’s and its own requirements.
The Authority generally used…
July 30, 2014
Report
#2014-CH-1005
Improvements Are Needed Over Environmental Reviews of Public Housing and Recovery Act Funds in the Greensboro Office
We audited the U.S. Department of Housing and Urban Development’s (HUD) Greensboro, NC, Office of Public Housing as part of a nationwide audit of HUD’s oversight of environmental reviews. We selected the Greensboro Office based on our risk assessment. Our audit objectives were to determine whether the Greensboro Office of Public Housing ensured that it performed the required reviews and did not release funds until all requirements…
July 13, 2014
Report
#2014-FW-0004
HUD Could Not Support the Reasonableness of the Operating and Capital Fund Programs’ Fees and Did Not Adequately Monitor Central Office Cost Centers
We audited the U.S. Department of Housing and Urban Development’s (HUD) methodology and monitoring regarding the Office of Public Housing’s asset management fees and central office cost centers due to our concerns over potential misspending by public housing authorities and the lack of restrictions in the use of such funds. Our objective was to determine how HUD arrived at the asset management fee limits in its Public Housing Operating…
June 29, 2014
Report
#2014-LA-0004
Improvements Are Needed Over Environmental Reviews of Public Housing and Recovery Act Funds in the Columbia Office
We audited the U.S. Department of Housing and Urban Development’s (HUD) Columbia, SC Office of Public Housing as part of a nationwide audit of HUD’s oversight of environmental reviews. We selected the Columbia Office based on our risk assessment. Our audit objectives were to determine whether the Columbia Office ensured that it performed the required reviews and did not release funds until all requirements were met and required…
June 18, 2014
Report
#2014-FW-0003
HUD Adequately Implemented and Monitored the HUD-VASH Program, But Changes Are Needed To Improve Lease Rates
We reviewed the U.S. Department of Housing and Urban Development, (HUD), Office of Public and Indian Housing’s Veterans Affairs Supportive Housing (VASH) program regarding HUD’s implementation and monitoring. We initiated our review because there had been no prior Office of Inspector General reviews of the HUD-VASH program. Our objective was to determine whether HUD’s implementation and monitoring of the program was adequate. …
June 17, 2014
Report
#2014-LA-0003