Office of Audit and Evaluation Annual Work Plan for FY 2026
The following is the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) Annual Work Plan (AWP) for Fiscal Year (FY) 2026. The OIG conducts audits and evaluations to prevent and detect fraud and abuse and promote the economy, efficiency, and effectiveness of HUD’s programs and operations. The AWP highlights audits and evaluations the OIG will initiate in FY 2026, as well as ongoing projects that…
January 30, 2026
Report
HUD Needs to Improve Its Award and Oversight of Lead-Based Paint Hazard Control and Lead Hazard Reduction Demonstration Grants
We audited the U.S. Department of Housing and Urban Development’s (HUD) Office of Lead Hazard Control and Healthy Homes’ (OLHCHH) oversight of Lead-Based Paint Hazard Control (LBPHC) and Lead Hazard Reduction Demonstration (LHRD) grant programs. These programs help reduce lead hazards in low-income households, particularly with young children. Between fiscal years 2020 and 2022, OLHCHH awarded more than $353 million in competitive…
January 27, 2026
Report
#2026-LA-0002
Audit of FHA’s Fiscal Year 2025 Financial Statements
We contracted with the independent public accounting firm of Sikich CPA LLC to audit the financial statements of FHA as of and for the fiscal year ending September 30, 2025, and to provide reports on FHA’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters. Our contract with Sikich required that the audit be performed in accordance with U.S. generally…
January 27, 2026
Report
#2026-FO-0003
Potential Fraud Risks and Schemes for HUD’s Disaster Recovery Funds
Beginning in 2021, the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG) conducted several audits to assess HUD’s anti-fraud efforts and to develop inventories of fraud risks for several of its programs. Our previous work found that HUD’s fraud risk management program was in its early stages of development and we recommended that HUD perform program-specific fraud risk assessments and incorporate…
January 21, 2026
Report
#2026-FW-1002
The Puerto Rico Public Housing Administration Has Not Adequately Managed Lead-Based Paint in Its Public Housing
We audited the Puerto Rico Public Housing Administration’s management of lead‐based paint in its public housing program based on our assessment of the risks of lead‐based paint in public housing. The risk factors assessed included the age of buildings, the number of units, and reported cases of childhood lead poisoning. The Puerto Rico Public Housing Administration (Authority) is the second largest public housing agency (PHA) in the…
January 15, 2026
Report
#2026-FW-1001
The New York City Department of Social Services Should Enhance Its Fraud Risk Management Practices for its ESG CARES Act Funding
We audited New York City (NYC) Department of Social Services (DSS) with the objective of evaluating DSS’ fraud risk management practices for its Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG CARES Act) funded activities and assessed the maturity of its efforts to prevent, detect, and respond to fraud. Fraud within activities funded by the ESG CARES Act can lead to significant financial losses,…
January 06, 2026
Report
#2026-LA-1001
Disaster Recovery Biannual Report – May 2025 to November 2025
This disaster recovery biannual report and subsequent annual reports will provide curated information regarding the U.S. Department of Housing and Urban Development (HUD) and its grantees’ use of the more than $109 billion in disaster recovery funds approved by Congress since the 2001 World Trade Center attack, as well as information on new or completed HUD OIG oversight work related to HUD’s disaster recovery program. HUD’s grantees use…
January 06, 2026
Report
#2026-FW-0001
SAR 94 - HUD OIG Semiannual Report to Congress for the period April 1, 2025, through September 30, 2025
The Inspector General Act of 1978 requires the Inspector General to prepare semiannual reports summarizing the activities of the Office of Inspector General for the preceding six-month period. The semiannual reports are intended to keep the Secretary and Congress fully informed of significant findings, progress the Agency has made, and recommendations for improvement.
December 31, 2025
Semiannual report
#SAR 94
Top Management and Performance Challenges Facing the U.S. Department of Housing and Urban Development in FY 2026
The Office of Inspector General (OIG) has published its annual report outlining the most significant management and performance challenges facing the U.S. Department of Housing and Urban Development (HUD) as it enters Fiscal Year 2026. These challenges were identified through OIG’s oversight work and an assessment of anticipated changes to HUD’s programs and operations. The report is required by statute to be included in HUD’s Agency Financial…
December 19, 2025
Top management challenges
Audit of the U.S Department of Housing and Urban Development’s Fiscal Years 2025 Financial Statements
We contracted with the independent public accounting firm of Sikich CPA LLC to audit the financial statements of HUD as of and for the fiscal year ending September 30, 2025, 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 with the requirements of the…
December 18, 2025
Report
#2026-FO-0002
Potential Fraud Risks and Schemes for HUD’s Capital Fund Program
Beginning in 2021, the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), conducted several audits to assess HUD’s anti-fraud efforts and to develop inventories of fraud risks in HUD programs. Our previous work found that HUD’s fraud risk management program was in its early stages of development, and we recommended that HUD perform program-specific fraud risk assessments and incorporate these assessments…
December 18, 2025
Report
#2026-LA-0001
HUD FY 2025 Federal Information Security Modernization Act (FISMA) Evaluation Report
The Federal Information Security Modernization Act of 2014 (FISMA) directs Inspectors General to conduct an annual evaluation of the agency information security program. FISMA, Department of Homeland Security (DHS), Office of Management and Budget (OMB) and National Institute of Standards and Technology (NIST) establish information technology (IT) security guidance and standards for Federal agencies. We conducted this evaluation to assess the…
December 18, 2025
Report
#2026-OE-0001
Audit of Government National Mortgage Association’s Fiscal Years 2025 and 2024 Financial Statements
We contracted with the independent public accounting firm Sikich CPA LLC to audit the financial statements of Ginnie Mae as of and for the years ending September 30, 2025 and 2024, and to provide reports on Ginnie Mae’s (1) internal control over financial reporting and (2) compliance with laws, regulations, contracts, and grant agreements and other matters. Our contract with Sikich required that the audit be performed in accordance with U.S.…
December 18, 2025
Report
#2026-FO-0001
Acting Inspector General Harrison Response To Representative Walkinshaw
November 26, 2025 letter from Acting Inspector General Harrison responding to a request from Representative Walkinshaw to review OMB-imposed reductions in force.
November 26, 2025
Correspondence
Acting IG Harrison Response to Senator Warren Regarding A Review of FHEO
September 22, 2025 letter from Acting Inspector General Harrison responding to a request from Senator Murray and Senator Gillibrand to review recent actions taken by the U.S. Department of Housing and Urban Development related to the Office of Fair Housing and Equal Opportunity.
September 22, 2025
Correspondence
Acting IG Harrison Response to Senator Murray and Senator Gillibrand Regarding a Review of CoC Builds Funding
Letter from Acting Inspector General Harrison responding to a request from Senator Murray and Senator Gillibrand to review recent actions taken by the U.S. Department of Housing and Urban Development related to the Continuum of Care Builds funding competition.
September 12, 2025
Correspondence
New York State Can Improve Its Disaster Recovery Procurement Processes
We audited New York State’s Hurricane Sandy disaster procurement processes. Our audit objective was to determine whether the State conducted its Hurricane Sandy-funded disaster recovery procurements using full, fair, and open competition methods. By continuing to use a November 2012 Governor-issued temporary waiver, the State did not foster open competition and ensure that it obtained the best services at the best prices. Our…
September 04, 2025
Report
#2025-FW-1001
Public Housing Authorities and Source of Income Discrimination
We audited the U.S. Department of Housing and Urban Development (HUD), Office of Public and Indian Housing’s (PIH) Housing Choice Voucher Program to assess public housing agencies’ (PHA) controls to prevent and combat source of income discrimination. In limited circumstances, Federal law and regulations prohibit source of income discrimination in certain HUD-assisted housing. As of January 2025, 23 states and the District of Columbia…
August 13, 2025
Report
#2025-BO-0003
Acting IG Begg Response to Senator Blumenthal Regarding a Review of DOGE Activity at HUD
August 4, 2025, Letter from Acting Inspector General Begg responding to a request from the Ranking Member Blumenthal, Senate Committee on Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations, to review DOGE activities within HUD.
August 04, 2025
Correspondence
Neighborhood Loans, Inc. Did Not Have a Sufficient Quality Control Program for FHA-Insured Loans
We audited Neighborhood Loans, Inc., to evaluate its quality control (QC) program for originating and underwriting Single Family FHA-insured loans. Our audit covered the period October 2020 through September 2022. We selected Neighborhood Loans for review based on its increasing loan volume and delinquency rate and because its rate of self-reporting loans to HUD when it identified fraud, material misrepresentations, and other material…
July 03, 2025
Report
#2025-NY-1004