The U.S. Department of Housing and Urban Development’s (HUD), Office of Inspector General reviewed HUD’s oversight of contracting for architectural and engineering contracts due to a referral involving a multi-State manufactured home inspection contract awarded by HUD in which the contractor received excessive payments.  Our audit objective was to determine whether HUD properly procured and made reasonable payments for its manufactured…

We are required to annually audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD) in accordance with the Chief Financial Officers Act of 1990 as amended. This report supplements our report on the results of our audit of HUD’s principal financial statements for the fiscal years ending September 30, 2013 and 2012 (restated). Also provided are assessments of HUD’s internal controls and our…

In accordance with the Government Corporation Control Act as amended (31 U.S.C. 9105), the Office of Inspector General engaged the independent certified public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the fiscal years 2013 and 2012 financial statements of the Federal Housing Administration (FHA). The contract required that the audit be performed according to Generally Accepted Government Auditing Standards (GAGAS). CLA is…

In accordance with the Government Corporation Control Act as amended (31 U.S.C. 9105), the Office of Inspector General engaged the independent certified public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the fiscal years 2013 and 2012 financial statements of the Government National Mortgage Association (Ginnie Mae). The contract required that the audit be performed according to Generally Accepted Government Auditing Standards (…

The Federal Information Security Management Act of 2002 (FISMA) directs the Office of Inspector General (OIG) to conduct an annual evaluation of the U.S. Department of Housing and Urban Development (HUD) 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…

In response to a hotline complaint, we conducted an evaluation of the Government National Mortgage Association’s (Ginnie Mae) managed data center sole-source requisition. Specifically, the hotline complaint alleged that Ginnie Mae (1) intended to circumvent the normal competitive process and did not publicize the full details of the scope of the contract, (2) intended to issue a sole-source contract and then enlarge the scope post-award without…

We completed an evaluation of the U.S. Department of Housing and Urban Development’s (HUD) property inventory system.  The evaluation was performed at the request of Office of Inspector General (OIG) management due to long standing issues with HUD’s property inventory system.  Our objectives were to determine why HUD did not have a properly working property inventory system in place and the status of procuring a new property inventory…

We conducted an evaluation of the U.S. Department of Housing and Urban Development’s (HUD) toll free phone lines.  Our objective was to determine whether HUD’s phone lines were functioning at optimal levels with regard to phone line operations and the level of customer service provided to the public. Our review disclosed that HUD could not determine (1) whether its toll free phone lines were functioning at an optimal level and (2) the…

We audited the U.S. Department of Housing and Urban Development’s (HUD) oversight of Private Enforcement Initiative grants awarded under its Fair Housing Initiatives program as part of our annual audit plan. Our objective was to determine whether HUD performed monitoring to ensure that enforcement grant funds were spent in compliance with grant terms and program requirements. HUD monitoring generally covered procedures required to ensure that…

We audited the U.S. Department of Housing and Urban Development’s (HUD) plans and procedures for data conversion and system interfaces for the implementation of the HUD Integrated Core Financial System (ICFS). We conducted this audit as a component of the testing of general and technical controls for information systems in connection with the annual audit of HUD’s consolidated financial statements. HUD’s effort to modernize its financial…

We audited the U.S. Department of Housing and Urban Development’s (HUD)’s plans and procedures for data conversion of the HUD Integrated Core Financial System (ICFS). Our audit objective was to review HUD’s readiness to fully implement ICFS and determine whether HUD had properly managed the payments related to data conversion activities. We determined that OCFO incorrectly paid the Integrated Financial Management Improvement Project…