We audited the Housing Authority of the County of San Diego’s intergovernmental agreement due to the results of our completed internal auditability survey of public housing agencies with intergovernmental agreements.  The auditability survey identified public housing authorities with intergovernmental agreements for potential external reviews due to a recent external audit the Housing Authority of the City of Los Angeles (audit report…

We audited the Compton Housing Authority’s Housing Choice Voucher Program, based on a referral from the U.S. Department of Housing and Urban Development’s (HUD) Los Angeles Office of Public Housing, due to concerns regarding its financial activity control weaknesses.  The objective of the audit was to determine whether the Authority administered its Housing Choice Voucher Program in accordance with program requirements, with an emphasis on…

We audited the Housing Authority of the County of Los Angeles’ intergovernmental agreements due to our Public and Indian Housing Intergovernmental Agreements Auditability Survey.  The objective of that review was to identify public housing agencies with intergovernmental agreements for potential external reviews due to a previous audit (audit report 2018-LA-1008), which identified the Housing Authority of the City of Los Angeles as not…

Topic briefs are a tool we use to keep officials within the U.S. Department of Housing and Urban Development (HUD) informed of challenges so that its leadership can be better prepared to address them.  This topic brief describes our observations of the time it takes the Office of Community Planning and Development (CPD) to complete risk-based scoring.  HUD implemented its risk analysis process to help CPD field offices identify and…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD to ensure that public housing agencies (PHA) have access to information in the Federal Do Not Pay system. We performed this audit because the Housing Opportunity Through Modernization Act of 2016 requires HUD to ensure that PHAs have access to information contained in the Bureau of Fiscal Services’ Do Not Pay system established by the Improper…

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 which…

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 audited the Housing Authority of the County of Stanislaus’ Shelter Plus Care program based on a hotline complaint and concerns expressed by the San Francisco Office of Community Planning and Development regarding the Authority’s lack of documentation to support participant eligibility.  Our objective was to determine whether the Authority documented participant eligibility related to homelessness and disability in accordance with Shelter…

We audited the Housing Authority of the County of San Bernardino’s Continuum of Care grant funds received from the U.S. Department of Housing and Urban Development (HUD).  We audited the Authority because it is among the top 15 percent of competitive grantees in HUD’s Office of Community Planning and Development’s risk analysis.  Our audit objective was to determine whether the Authority administered its Continuum of Care grants in…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Federal Housing Administration (FHA) based on the results of another audit, which found that the lender improperly filed for partial claims before completing the loan modifications and reinstating the loans.  Our audit objective was to determine whether FHA improperly paid partial claims that did not reinstate the delinquent loans. We found…

We audited selected general and application controls over the Federal Housing Administration’s Computerized Homes Underwriting Management System as part of the internal control assessments required for the fiscal year 2018 financial statement audit under the Chief Financial Officer’s Act of 1990.  Our objective was to review the effectiveness of controls for compliance with HUD information technology policies and Federal information system…

We conducted an attestation review of the U.S. Department of Housing and Urban Development (HUD), Office of Special Needs Assistance Continuum of Care, regarding drug control accounting and associated management assertions for fiscal year 2018.  As required by Federal statute 21 U.S.C. 1704(d), we reviewed HUD’s Report on Drug Control Accounting, including its written assertions.  Our responsibility is to express a conclusion on the…

We audited selected controls of the GrantSolutions and OneStream applications as part of the internal control assessments required for the fiscal year 2018 financial statement audit under the Chief Financial Officer’s Act of 1990.  Our objective was to review the controls for compliance with U.S. Department of Housing and Urban Development information technology policies and Federal information system security and financial management…

Topic briefs are a tool we use to keep officials within the U.S. Department of Housing and Urban Development (HUD) informed of challenges so that its leadership can be better prepared to address them. This topic brief expands upon two reports we issued concerning residential care facility inspections. The first was an evaluation of the Office of Residential Care Facilities (ORCF) use of Real Estate Assessment Center (REAC) scores in the…

We audited the City of San Bernardino, CA’s HOME Investment Partnerships program.  We audited the City based on the Region 9 Office of Inspector General’s 2016 risk analysis of Los Angeles area community planning and development grantees.  In addition, although the County of San Bernardino had been administering the City’s recent HOME grants, the City still had several of its own HOME activities underway and others that had closed…

We audited the general controls over the Integrated Pool Management System (IPMS) as part of the internal control assessments required for the fiscal year 2018 financial statements audit under the Chief Financial Officer’s Act of 1990.  Our objective was to evaluate and assess internal controls over the safeguarding of data, security, and continued operations in the event of unexpected interruptions.  Specifically, we examined the…

The Federal Government may choose to outsource for products or services using contracts and contractors.  HUD-owned and contractor-supported products and services are core to achieving HUD’s mission.  In FY 2017, HUD awarded 2,338 contracts, modifications, and task orders valued at $3.9 billion.  Specifically, HUD awarded 1,598 contracts totaling $3.1 billion in ultimate contract value for FY 2017.  While 19 HUD offices…