Review the 473 identified inactive retained obligations with remaining balances totaling $43,005,703 and close out and deobligate amounts tied to obligations that are no longer needed.

Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $51,396,319 in 735 administrative obligations and $5,350,112 in 68 program obligations marked for deobligation as of September 30, 2018.

Review the 65 identified inactive retained obligations with remaining balances totaling $4,310,534 and close out and deobligate amounts tied to obligations that are no longer valid or needed

Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $588,694 in 12 administrative obligations marked for deobligation as of September 30, 2018.

Review the three identified retained inactive obligations with remaining balances totaling $78,069 and close out and deobligate amounts tied to obligations that are no longer valid or needed.

Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $168,198 in 29 obligations marked for deobligation as of September 30, 2018.

Review the five identified retained inactive obligations with remaining balances totaling $110,224 and close out and deobligate amounts tied to obligations that are no longer valid or needed.

Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $574,511 in 79 administrative obligations marked for deobligation as of September 30, 2018.

Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $106,962 in 30 administrative obligations marked for deobligation as of September 30, 2018.

Review the one identified retained inactive obligation with a remaining balance totaling $60,395 and deobligate amounts that are no longer valid or needed.

Deobligate all obligations marked for deobligation during the departmentwide OOR, including as much as $54,909 in 13 administrative obligations marked for deobligation as of September 30, 2018

Develop technical reestimates for the EHLP direct loan portfolio annually in accordance with the requirements in OMB Circular A-11, section 185, and submit the reestimates to OCFO and ARC for recording.

Implement a process to ensure that ongoing ADA violation investigations are properly documented as the investigation progresses to enable timely review of open cases.

Revise policies and procedures to address weaknesses in the owners’ relocation procedures to include adequate oversight and monitoring of contractors responsible for relocation activities, compliance with reporting and tracking requirements, appropriate billing to HUD, and adequate identification of tenants receiving other Federal assistance following natural disasters.

Conduct a review of the recertification documents to determine the correct HAP calculations and repay HUD from nonproject funds for any overpayments as a result of the recalculation.

Revise procedures to address weaknesses in the owners monitoring procedures to include adequate oversight of contractors and staff hired to manage the daily operations of the project including recertifications.

Provide training to staff to ensure that HAP calculations are accurate and adequately supported.

Certify, along with the owners, that the applicable housing quality standards violations have been corrected for the 78 units cited in this finding.

Reimburse its program $153,222 from non-Federal funds for the housing assistance paid for the 50 units that materially failed to meet HUD’s housing quality standards and its own requirements.

Reimburse its program $15,796 from non-Federal funds for administrative fees earned for the 50 units that materially failed to meet HUD’s housing quality standards and its own requirements.