We audited the monitoring practices that the San Francisco Office of Public Housing (SF OPH) used to monitor American Recovery and Reinvestment Act of 2009 supplemental capital formula and competitive grants awarded to public housing agencies in Region IX. The audit was conducted in accordance with a mandate to review the U.S. Department of Housing and Urban Development’s (HUD) monitoring of Recovery Act funds to determine whether there were…

We audited the Office of the Chief Procurement Officer’s (procurement office) procedures for closing out completed and expired Government National Mortgage Association (Ginnie Mae) contracts in compliance with applicable regulations. This audit was part of our audit plan for fiscal year 2010. Our objective was to determine whether the procurement office performed timely closeouts on completed and expired Ginnie Mae contracts. The procurement…

The U. S. Department of Housing and Urban - Office of Inspector General audited the Federal Housing Administration’s (FHA) Title II single-family lender renewal process. Our objective was to determine whether FHA’s Lender Approval and Recertification Division’s (Division) controls were adequate for determining whether lenders met FHA annual renewal requirements. The Division had taken significant steps to strengthen its controls over the…

We conducted an audit of the U.S. Department of Housing and Urban Development’s (HUD) controls over public housing authorities’ (PHA) reporting and accounting for pension and other postemployment benefit obligations. Our concern was whether HUD needed to take action to reduce benefits or provide additional funding to ensure the continued viability of PHAs. Our objectives were to determine whether HUD verified that PHAs (1) submitted…

HUD OIG conducted an evaluation of HUD’s Governmentwide Purchase Card (GPC) Program.  Our objective was to determine whether purchase card transactions complied with prescribed policies and procedures. We selected a total of 73 transactions for review.  Our review indicated that the cardholders did not always ensure that: (1) the availability of funds was properly documented, (2) required sources were used, (3) competitive bids were…

We reviewed the U.S. Department of Housing and Development’s (HUD) process for ensuring that grantee public housing agencies (PHA) receiving American Recovery and Reinvestment Act of 2009 (Recovery Act) Capital Funds complied with Section 152 of the 2005 Energy Act. We reviewed this process because during a recent Recovery Act audit we identified some non-Energy Star compliance and premature replacement purchases and during 2008 grantees paid $…

The US Department of Housing and Urban Development (HUD) Office of Inspector General audited the Mid-Willamette Community Action Agency’s (Agency) Homelessness Prevention and Rapid Re-Housing Program (HPRP). Our objective was to determine whether the Agency disbursed HPRP funds and reported data in accordance with Recovery Act requirements. We found that the Agency paid for HPRP services without adequate supporting documentation for participant…

The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited HUD's multifamily housing subsidy payment review process based upon a HUD employee’s complaint. The complaint alleged that HUD lacked controls over its multifamily housing subsidy payment review process and voucher specialists were understaffed and underpaid. Our audit objective was to determine whether HUD had adequate controls over its…

We audited the Office of the Chief Procurement Officer’s (procurement office) administration of interagency agreements (IAAs). This audit was part of our fiscal year 2010 audit plan because of congressional hearings on the use and management of IAAs throughout the Federal Government. Our objective was to determine whether the U.S. Department of Housing and Urban Development (HUD) effectively administered its IAAs and the costs to procure these…

We audited the U.S. Department of Housing and Urban Development’s (HUD) compliance with obligation deadlines and progress toward meeting expenditure requirements related to eight programs funded by the American Recovery and Reinvestment Act of 2009 (ARRA). The objectives of our review were to determine whether HUD obligated ARRA funds in accordance with applicable deadlines and to assess HUD’s oversight of grantees’ expenditure of ARRA funds…

The U. S. Department of Housing and Urban Development, Office of Inspector General, audited Oregon Housing and Community Services (Oregon Housing) to determine whether Oregon Housing established eligible grant projects, reported tax credit assistance program (TCAP) information into FederalReporting.gov correctly, and paid eligible TCAP expenditures in accordance with American Recovery and Reinvestment Act of 2009 requirements. Oregon Housing…

We audited the U. S. Department of Housing and Urban Development’s (HUD) Section 232 program as part of the Office of Inspector General’s (OIG) goal of contributing to the improvement of HUD’s execution and accountability of fiscal responsibilities. Our objective was to determine whether HUD had implemented adequate controls to properly monitor Section 232-insured mortgages. We found that HUD’s Office of Healthcare Programs had taken steps to…

We audited the U.S. Department of Housing and Urban Development’s (HUD) preclosing and postclosing loan review of new Federal Housing Administration (FHA) direct endorsement lenders to determine whether HUD followed its guidance when (1) reviewing the initial loans underwritten by new FHA direct endorsement lenders and (2) performing the postendorsement technical review of all of the initial loans endorsed by newly approved direct endorsement…

We audited the U. S. Department of Housing and Urban Development’s (HUD’s) National Servicing Center’s (NSC) Federal Housing Administration (FHA)-Home Affordable Modification Program (HAMP) as a part of our annual audit plan. Our objective was to determine whether the NSC implemented and operated FHA-HAMP in accordance with rules and regulations. Overall, the NSC implemented and operated FHA-HAMP in accordance with the necessary rules and…

The U. S. Department of Housing and Urban Development, Office of Inspector General audited the Oregon Housing and Community Services (OHCS) to determine whether it ensured that properties funded with its Recovery Act Neighborhood Stabilization Program 2 (NSP 2) grant were eligible, obtained adequate supporting documentation for NSP expenditures, procured goods and services properly, and ensured that program income was properly used. OHCS…

We audited the U.S. Department of Housing and Urban Development’s (HUD) controls over selected configuration management (CM) activities. This audit was based on work performed during our fiscal year 2009 and 2010 reviews of information system security controls in support of the annual financial statement audits. During those audits, we identified weaknesses in security controls over selected CM activities. HUD had processes and procedures for…

In January 2010, the U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General (OIG) began Operation Watchdog, an initiative to review the underwriting of 15 Federal Housing Administration (FHA) direct endorsement lenders having default and claim rates indicating lender performance problems. The FHA Commissioner had expressed concern regarding the increasing default and claim rates against the FHA insurance fund…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited Oregon Housing and Community Services to determine whether it timely obligated Neighborhood Stabilization Program (NSP) funds, adequately monitored subgrantee and contractor performance, properly maintained NSP records, and reasonably assured NSP funds were spent for eligible activities. We selected OHCS because it received $19.6 million in NSP…

HUD OIG conducted a survey of HUD’s Supportive Housing Program (SHP); specifically, the monitoring of nonprofit subgrantees (project sponsors) that deliver supportive housing and/or supportive services.  We wanted to assess whether SHP grantees followed Federal regulations and HUD guidance on monitoring project sponsor activities and program expenditures. We also wanted to look at HUD’s role in the grantees monitoring of project sponsors.…

We have completed an audit of the U.S. Department of Housing and Urban Development’s (HUD) information security program. We evaluated whether HUD’s Office of the Chief Information Officer (OCIO) had developed security policies, implemented procedures, and continuously monitored its entitywide information system security program. We performed this audit because it is a required component of our fiscal year 2010 consolidated financial statements…