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 Payments Elimination and Recovery Improvement Act of 2012.

We initiated our audit in accordance with our strategic goal to provide the U.S.

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, has completed its annual risk assessment of HUD’s purchase cards as required by the Government Charge Card Abuse Prevention Act of 2012 (Public Law 112-194) and Office of Management and Budget Memorandum M-13-21.  Our objective was to identify and analyze risks of illegal, improper, or erroneous purchases and payments in HUD’s fiscal years 2017 and 2018 purchase card program. We found that a moderate risk was associated with HUD’s purchase card program.

We audited information system controls over the U.S.

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 consolidated financial statements in accordance with U.S. generally accepted accounting principles (GAAP) applicable to the Federal Government.

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.