To determine whether all the unexpended obligations of HUD are valid and meet funding guidelines, the Office of the Chief Financial Officer (OCFO) coordinates annually an Open Obligation Review (OOR) of all program and administrative funds. This review determines which funds are still needed and certifies to Treasury that the funds remaining in its obligation balance at the end of the fiscal year represent future obligations for the...

HUD did not comply with PIIA because it did not report improper and unknown payment estimates for the Office of Public and Indian Housing’s Tenant-Based Rental Assistance (PIH-TBRA) program and the Office of Multifamily Housing Programs’ Project-Based Rental Assistance (PBRA) program, HUD’s largest rental assistance programs.  This noncompliance is significant because this is the seventh consecutive year in which HUD has been...

As required by the Charge Card Abuse Prevention Act of 2012, Public Law 112-194, we performed risk assessments of the U.S. Department of Housing and Urban Development’s (HUD) purchase and travel card programs.  In our risk assessments, we analyzed and identified the risks of illegal, improper, or erroneous purchases.  Using information provided by HUD, we assessed risk for eight different risk factors and ranked each risk...

We audited the U.S. Department of Housing and Urban Development’s (HUD) fiscal year 2022 compliance with the Payment Integrity Information Act of 2019 (PIIA) and implementation of Office of Management and Budget (OMB) guidance. PIIA was enacted to prevent and reduce improper payments and require each agency’s inspector general to perform an annual review of the agency’s compliance with PIIA. Our objectives were to assess (1) whether...

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of HUD as of and for the fiscal years ended September 30, 2022 and 2021, and to provide reports on HUD’s 1) internal control over financial reporting; and 2) compliance with laws, regulations, contracts, and grant agreements and other matters, including whether financial management systems complied substantially...

We audited the U.S. Department of Housing and Urban Development’s (HUD) grant closeout processes and compliance with the Grants Oversight and New Efficiency (GONE) Act.  The GONE Act required that we conduct a risk assessment to determine whether an audit of HUD’s grant closeout process was warranted.  We initiated this review based on the results of our risk assessment conducted in fiscal year 2018, which found that an audit...

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of HUD as of and for the fiscal years ended September 30, 2021 and 2020,1 and to provide reports on HUD’s 1) internal control over financial reporting; and 2) compliance with laws, regulations, contracts, and grant agreements and other matters, including whether financial management systems complied substantially...

In accordance with the statutory requirements of the Digital Accountability and Transparency Act of 2014 (DATA Act) and standards established by the Office of Management and Budget (OMB) and the U.S. Department of the Treasury, we audited the U.S. Department of Housing and Urban Development (HUD), Office of the Chief Financial Officer’s (OCFO) compliance with the DATA Act for the third quarter of fiscal year 2020.  The audit was...

HUD OIG is conducting an audit of HUD’s compliance with the Payment Integrity Information Act of 2019 (PIIA).  HUD is required to review all programs and activities they administer that may be susceptible to significant improper payments and publish payment integrity information in its Annual Financial Report (AFR) in accordance with OMB guidance.  Our objectives are to assess (1) whether HUD has met all requirements of PIIA...

HUD OIG is auditing HUD’s compliance with the Digital Accountability and Transparency Act of 2014 (DATA Act) as it relates to HUD’s program funds and Coronavirus Aid, Relief, and Economic Security (CARES) Act funding.  OMB requires Federal agencies to report all financial and award data in accordance with DATA Act reporting standards which is displayed on USASpending.gov, a publicly available website.  This audit is...

HUD OIG is reviewing HUD’s fraud risks identified for funds received from the Coronavirus Aid Recovery and Economic Stability Act for the Community Development Block Grant (CDBG) and Emergency Solutions Grant (ESG) programs.  Our objective will be to gain an understanding of HUD’s fraud risk management practices and the fraud risks HUD has identified for the CDBG and ESG funds appropriated under the CARES Act and develop an...

HUD OIG has contracted with CliftonLarsonAllen LLP (CLA) to conduct the HUD consolidated financial statement audit for the fiscal year(s) ended September 30, 2020, to express an opinion on the consolidated financial statements, as well as to report any significant deficiencies and material weaknesses in internal control over financial reporting, and report on the results of their tests of compliance with laws, regulations, contracts,...

HUD OIG has contracted with CliftonLarsonAllen LLP (CLA) to conduct the Ginnie Mae financial statement audit for the fiscal year(s) ended September 30, 2020, to express an opinion on the financial statements, as well as to report any significant deficiencies and material weaknesses in internal control over financial reporting, and report on the results of their tests of compliance with laws, regulations, contracts, grant agreements,...

HUD OIG is reviewing HUD’s grant closeout process.  The Grants Oversight and New Efficiency (GONE) Act was enacted in 2016 and requires Federal agencies to report on certain expired grants and awards, and to take appropriate action to close them out.  The review objectives are to determine whether HUD: (1) established adequate grant closeout processes to ensure compliance with the GONE Act; and, (2) ensured that reports...