We audited the U.S. Department of Housing and Urban Development’s (HUD) fraud risk management program at the enterprise and program-office levels and assessed its overall maturity.  Our objective was to determine HUD’s progress in implementing a fraud risk management framework at the enterprise and program-office levels that encompasses control activities to prevent, detect, and respond to fraud. The Antifraud Playbook established by the…

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…

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…

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,…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s compliance with the travel card program requirements for fiscal year 2018 based on our risk assessment.Our audit objective was to determine whether HUD travel cards were used for potentially illegal, improper, or erroneous purchases and whether travel cards were used when required. We found that out of a sample of transactions that we…

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…

We initiated our audit in accordance with our strategic goal to provide the U.S. Department of Housing and Urban Development (HUD) with services and products to address vulnerabilities, to provide opportunities for improvements, and to recognize positive outcomes.  The audit objective was to determine whether the HUD Office of Community Planning and Development (CPD) monitored and ensured that its Disaster Relief Appropriations Act, 2013,…

We are required to audit the consolidated financial statements of the U.S. Department of Housingand Urban Development (HUD) annually in accordance with the Chief Financial Officers Act of1990 as amended. This report supplements our independent auditor’s report on the results of ouraudit of HUD’s principal financial statements for the fiscal years ending September 30, 2018 and2017 (restated), related to HUD’s internal controls and compliance…

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 HUD’s…