HUD OIG is conducting a review of HUD's Office of Residential Care Facilities.  Media reports have shown that the COVID-19 virus impacted nursing homes nationwide.  Our audit objective is to determine the biggest challenges that nursing home owners face related to COVID-19 and whether they are prepared to meet their future financial obligations.

HUD OIG is auditing the Federal Housing Administration’s Subsidiary Ledger (FHASL) as part of the internal control assessments required for the fiscal year 2020 financial statement audit under the Chief Financial Officer’s Act of 1990.  FHASL serves as the Federal Housing Administration’s (FHA) core financial system and produces FHA’s audited financial statements.