We reviewed HUD’s monitoring of the Homelessness Prevention and Rapid Re-Housing Program (HPRP) in support of HUD OIG’s audit plan goals to oversee Recovery Act-funded activity and improve HUD’s execution of and accountability for fiscal responsibilities. The objective of the audit was to determine whether HUD had established adequate controls to (1) ensure that grantees complied with Recovery Act expenditure and performance reporting…

In response to a request from the Recovery Accountability and Transparency Board, we gathered and documented information from the U.S. Department of Housing and Urban Development (HUD) regarding its lessons learned from the implementation of the American Recovery and Reinvestment Act of 2009. This initiative was led by the U.S. Department of Interior, Office of Inspector General (OIG). The objective of the initiative was to identify which…

The U. S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s Real Estate Assessment Center (REAC) to determine whether it ensured that independent auditors followed Statement on Auditing Standards (SAS) 99 audit requirements. REAC did not always ensure that independent auditors followed SAS 99 requirements. It did not identify deficiencies in 10 of the 11 deficient engagements we reviewed. For the one…

We completed a review of the U.S. Department of Housing and Urban Development’s (HUD) Office of Native American Programs’ (ONAP) annual audit reporting process primarily in response to complaints that ONAP did not take appropriate enforcement action for two grantees that failed to submit required annual audits. Our objective was to determine whether ONAP provided adequate oversight of its grantees nationwide to ensure grantee compliance with…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG) completed its nationwide effort to review the foreclosure practices of the five largest Federal Housing Administration (FHA) mortgage servicers (Ally Financial, Incorporated, Bank of America, CitiMortgage, JPMorgan Chase, and Wells Fargo Bank). We performed these reviews due to reported allegations made in the fall of 2010 that national mortgage…

We reviewed the U.S. Department of Housing and Urban Development’s (HUD) technical assistance for the HOME Investment Partnerships Program. The review was part of the activities in our fiscal year 2012 annual audit plan. We initiated the review based upon a congressional request. Our objective was to determine whether HUD’s Office of Community Planning and Development sufficiently tracked Program technical assistance activities, including…

The U.S. Department of Housing and Urban Development (HUD), Office of the Inspector General (OIG) audited HUD’s Public Housing Capital Fund program and American Recovery and Reinvestment Act (Recovery Act) Capital Fund program monitoring procedures because it was included in our annual audit plan and was prompted by a prior external audit (OIG audit report 2011-LA-1802, issued May 5, 2011). Our objective was to determine whether HUD’s Capital…

The U.S. Department of Housing and Urban Development’s (HUD), Office of Inspector General reviewed the Federal Housing Administration (FHA) Preforeclosure Sale Program. Our objective was to determine whether FHA paid claims for only preforeclosure sales that met the criteria for participation in the program. We found that 61 of 80 statistically selected claims from September 1, 2010, through August 31, 2011 did not meet the criteria for…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG) audited HUD’s oversight of its real estate-owned (REO) Management and Marketing (M&M) III program in response to a HUD OIG auditability survey on REO contract administration. Our audit objective was to determine whether HUD’s policies and procedures provided for efficient and effective oversight of asset managers and field service managers under…

Homelessness Prevention and Rapid Re-Housing Program. Our objectives were to determine whether the State ensured that (1) Recovery Act disbursements to local governments were eligible and supported and (2) Program participants were eligible to receive assistance in accordance with Program requirements. The State generally ensured that its Recovery Act disbursements to local governments were eligible. However, some of the disbursements were not…

The U.S. Department of Housing and Urban Development’s (HUD), Office of Inspector General reviewed HUD’s receivership of the East St. Louis Housing Authority based on the length of receivership and issues identified during recent external audits. Our objective was to determine whether HUD effectively oversaw and managed the recovery and turnaround of the Authority during the three-year period ending in September 2011. HUD did not effectively…

The U.S. Department of Housing and Urban Development, Office of Inspector General audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of Federal Housing Administration (FHA)-insured loans. We initiated the audit as part of the activities in our 2011 annual audit plan and strategic plan. Our audit objective was to determine whether HUD had adequate oversight of lenders’ compliance with FHA’s underwriting requirements…

As part of the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) annual plan, we audited HUD’s controls over the Section Eight Management Assessment Program (SEMAP). Our objective was to determine whether HUD had adequate controls to ensure that SEMAP effectively assessed public housing agencies’ Section 8 administration. HUD had not developed adequate controls to ensure that SEMAP would be effective…

We performed an audit of the National Foundation for Credit Counseling based on a citizen’s complaint alleging that it misused Federal funds. Our objective was to determine whether the Foundation complied with U.S. Department of Housing and Urban Development (HUD) requirements when administering its housing counseling program. The complaint alleging that the Foundation misused Federal funds could not be substantiated. The Foundation generally…

We audited the Jefferson Parish Housing Authority as part of our annual audit plan to review public housing programs. Our objective was to determine whether the Authority operated in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and other requirements. Specifically, we wanted to determine whether the Authority (1) complied with procurement requirements and (2) ensured that its expenditures were eligible and…

We completed a corrective action verification regarding the recommendations made to the U.S. Department of Housing and Urban Development’s (HUD) Office of Single Family Program Development pertaining to our review of HUD’s monitoring of the Housing Counseling Assistance Program, Audit Report 2006-NY-0001, issued June 8, 2006. The purpose of the corrective action verification was to determine whether the audit recommendations had been…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Office of the Chief Human Capital Officer based on concerns about security risks of hard drives in multifunction devices. Our objective was to determine whether HUD had documented and implemented procedures to effectively remove sensitive data from the hard drives of multifunction devices before disposing of them. HUD did not monitor or test the…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General reviewed HUD’s Section 242 Mortgage Insurance for Hospitals program to determine whether HUD established controls to approve and administer projects under the Section 242 program and whether HUD used an updated handbook to administer its Section 242 program and used and provided to program participants written guidance that had been approved through HUD’s…

HUD OIG conducted an annual limited scope audit of the U.S. Department of Housing and Urban Development’s (HUD) compliance with the reporting requirements of the Improper Payments Information Act of 2002 (IPIA) as amended. Each agency’s inspector general is required to review and report on the agency’s annual financial report and accompanying materials. We performed our audit in conjunction with our audit of HUD’s consolidated financial…

The U.S. Department of Housing and Urban Development, Office of Inspector General initiated an audit of the Opelousas Housing Authority’s Public Housing Capital Fund Stimulus Recovery Act-funded grant as part of our annual audit plan. Our objective was to determine whether the Authority (1) followed the requirements of the Recovery and Reinvestment Act of 2009 when obligating its Recovery Act capital funds and when procuring contracts for goods…