This page previously contained our independent auditor’s report on HUD’s fiscal year 2016 and 2015 (Restated) consolidated financial statements  (OIG Audit Report 2017-FO-0004), issued November 15, 2016.  In the report, one basis for our disclaimer of opinion was that HUD was unable to provide final consolidated financial statements and accompanying notes in a timeframe that would allow us to obtain sufficient, appropriate evidence to determine if they were free from material misstatement.  After we issued our disclaimer of opinion, we continued our review of HUD

(Reissued on 7/7/17) This report was reissued on July 7, 2017, to correct Appendix A.