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Open Recommendations by Oversight Area

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Open Recommendations by Oversight Area
Oversight Area	Priority Recommendations	Open Recommendations
Housing Assistance	75	100
Community Development	3	75
Disaster Recovery	3	82
Financial Risk and Accountability	6	130
Technology and Cybersecurity	4	88
Health and Safety	1	53
HUD's Operations	4	100
Total	96	628

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We audited the U.S. Department of Housing and Urban Development’s (HUD) computing environment as part of the internal control assessments required for the fiscal year 2016 financial statement audit under the Chief Financial Officer’s Act of 1990. Our objective was to assess the effectiveness of…

Oversight Area: HUD Business Functions

The OIG has determined that the contents of this recommendation would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.

We reviewed the general and application controls over the Federal Housing Administration’s (FHA) Single Family Premiums Collection Subsystem – Periodic (SFPCS-P) and Single Family Acquired Asset Management System (SAMS) as part of the internal control assessments required for the fiscal year 2016…

Oversight Area: Homeownership

The OIG has determined that the contents of this recommendation would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.

In accordance with the Chief Financial Officers Act of 1990, as amended, we are required to annually audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD). HUD reissued its fiscal year 2016 and 2015 (Restated) consolidated financial statements due…

Evaluate the current content of HUD’s financial statement note disclosures to identify outdated or irrelevant information that may not be needed, while maintaining compliance with OMB Circular A-136 and presenting the reader with the information necessary to understand HUD’s financial statements.

Work with FHA and Ginnie Mae to reevaluate the note consolidation process to determine changes that can be made to the process to ensure compliance with financial reporting requirements.

Reassess HUD’s current consolidated financial statement and notes review process to ensure that (1) all reviewers have sufficient financial reporting experience; (2) it includes steps to verify that the notes match HUD’s financial statements, are sufficiently supported, and accurately include FHA and Ginnie Mae information; and the review can be completed within the required timeframe needed to allow for audit.

Develop a plan to ensure that restatements to HUD’s consolidated financial statements are properly reflected in all notes impacted by the restatement.

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the HUD’s travel and purchase card programs for fiscal year 2016 based on (1) our annual risk assessment of these programs and (2) our requirement under the Charge Card Abuse Prevention Act of 2012 to…

Oversight Area: HUD Business Functions

Develop and implement adequate written policies to ensure that cardholders obtain appropriate authorizations to support charges to their government travel cards and establish a process for submitting a written request to OCFO for a merchant code unblock.

Develop and implement written policies to ensure that program offices adequately follow up on identified questionable charges and inform OCFO of significant travel card violations when they are identified.

Review the identified 3,160 transactions totaling $555,337 to determine whether they were for official government travel. If they were not for official travel, OCFO should determine whether the cardholders paid the credit bill for the improper charges, request reimbursement when applicable, and take all other appropriate actions.

Strengthen current purchase card controls to ensure that purchases are supported by all required approvals before the purchase is made.

Review the four cardholders with incomplete approvals and determine whether the purchases were allowable and proper. If they were not for official government use, OCPO should determine whether the cardholders paid the credit bill for the improper charges, request reimbursement when applicable, and ensure that appropriate administrative sanctions are taken.

We audited the functionality of the U.S. Department of Housing and Urban Development’s (HUD) New Core Financial Management Solution as part of the internal control assessments required for the fiscal year 2017 financial statement audit under the Chief Financial Officer’s Act of 1990. Our objective…

Oversight Area: HUD Business Functions

The OIG has determined that the contents of this recommendation would not be appropriate for public disclosure and has therefore limited its distribution to selected officials.

We audited the U.S. Department of Housing and Urban Development’s (HUD) procurement of major service contracts by the Office of the Chief Procurement Officer (OCPO) as part of our fiscal year 2016 audit plan and due to a hotline complaint regarding a contract for scanning services. Our audit…

Oversight Area: HUD Business Functions

Provide adequate documentation to support the $21,373,462 in unreasonable and unnecessary obligated funds.

Strengthen and implement acquisition controls to ensure that proper cost and price documentation is obtained, adequate monitoring is conducted, adequate market research is conducted and that contractors are evaluated to assess their capability to perform work, and required contract documentation is maintained in the file to ensure that $9,645,864 that is yet to be used will not be spent for unreasonable and unnecessary costs.

Seek reimbursement for $161,718 in ineligible funds disbursed for equipment and support services not specified in a scanning services contract.

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD to ensure that public housing agencies (PHA) have access to information in the Federal Do Not Pay system. We performed this audit because the Housing Opportunity Through Modernization Act of 2016…

Oversight Area: HUD Business Functions

Issue guidance to PHAs to ensure any applicant for or tenant of public or assisted housing whose name appears on the SAM excluded parties list are reviewed by PHAs to determine eligibility in a manner consistent with the regulations in 2 CFR 180 and 2424 so that ineligible applicants or tenants are not admitted or recertified to put up to $13.7 million to better use.

Take corrective actions for the 729 tenants reported as deceased to put $6.1 million to better use.

Establish a method to provide information in the Do Not Pay system to PHAs and require its use.

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),…

Oversight Area: HUD Business Functions

Implement adequate procedures and controls to ensure that all required data are complete, accurate, and reported in a timely manner. These procedures and controls should include but not be limited to ensuring that all transactions are recorded and reported within the proper period and listing the source of each of the data elements, including how to obtain the source documentation from HUD’s various program offices or systems.

Implement adequate procedures and controls to ensure that all data elements are traceable to the source documentation.

Revise internal DATA Act policy and procedure documents to resolve inconsistencies to ensure full, appropriate, and consistent implementation of the DATA Act.

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s compliance with the purchase card program requirements for fiscal years 2017 and 2018 based on our risk assessment. Our audit objective was to determine whether HUD maintained accurate records of…

Oversight Area: HUD Business Functions

Implement a process to periodically audit or reconcile ARC’s records.

Implement a process to periodically review approving officials’ span of control to ensure that the requirement is not exceeded.

Implement a process with ARC to ensure that cardholders and approving officials are notified before purchase card training is due to allow training to be completed in a timely manner.

Implement a process to ensure that purchase cards are suspended when a cardholder or approving official fails to complete training.

Research why ARC provided incomplete monthly transactional data and identify a solution to ensure the completeness of future transmissions.

Enhance the process to periodically analyze data for split transactions or improper MCCs and follow up on any potential issues identified.

Require ARC to update its MCC tracking log, to include the amount, the date of MCC override removal, and staff assigned, to ensure that an override is removed after the approved purchase is made.

Implement a process with Citibank and ARC to provide global notifications to cardholders and approving officials before autoclosures of credit card statements.

Implement a process to suspend cardholders or approving officials who repeatedly cause HUD to pay interest.

Obtain supporting documentation for the $1,807 spent on two cardholders’ purchase cards or require the vendors or cardholders to repay the funds to the applicable HUD program.

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited HUD’s compliance with the travel card program requirements for fiscal year 2018 based on our risk assessment.Our audit objective was to determine whether HUD travel cards were used for potentially…

Oversight Area: HUD Business Functions

Suspend the travel cards for 35 employees who made 166 improper, illegal, or erroneous purchases, if warranted based on the nature of misuse, and coordinate with the related program offices, the Office of the Chief Human Capital Officer, and the Office of Employee Labor Relations to take appropriate disciplinary actions against these employees and their supervisors who did not follow up on the monitoring reports.

Ensure that ARC has properly updated the monitoring report criteria to include transaction categories that were previously missing from the monitoring reports.

Coordinate with the Office of Employee Labor Relations and the Office of the Chief Human Capital Officer to update HUD’s travel card policy with the table of penalties and disciplinary actions for travel card misuse and provide the updated policy and tiered instructions for disciplinary actions to administrative officers and approving officials.

Require program offices to report all disciplinary actions taken against employees who made improper purchases.

Generate a periodic report of travel cards for employees who do not travel and cancel the travel cards if not needed.

Inform all travel cardholders and approving officials about specific travel program requirements and repercussions for disregarding these requirements.

Verify with ARC on a regular basis that all travel cardholders have completed their training as required.

Require justification and approval for selecting a nonrefundable rate in the travel system comments section.

Generate a periodic monitoring report that would identify employees who did not use their government travel card when required and send this report to employees’ supervisors and the Assistant Secretary of related program offices for proper action.

Require justification and approval in the travel system comments section when requesting lodging expense reimbursement to the traveler’s bank account.

Update HUD’s travel card policy to require approving officials’ review of travel documents for appropriate methods of payment and work with the Office of Employee Labor Relations and the Office of the Chief Human Capital Officer to prescribe disciplinary actions for not using the government travel card when required.

Inform all HUD travel cardholders and approving officials about the mandatory use of the government travel card and disciplinary actions for not using it.

Follow up with the 19 employees identified as failing to use their government travel card and coordinate with the related program offices to ensure these employees receive training, counseling or other appropriate disciplinary action, if necessary, on the mandatory use of the government travel card.

Open Recommendations by Oversight Area

Oversight Area

Status

Priority

HUD’s Transition to a Federal Shared Service Provider Failed to Meet Expectations

Review of Information Systems Controls Over FHA’s Single Family Premiums Collection Subsystem – Periodic and the Single Family Acquired Asset Management System

HUD’s Fiscal Years 2016 and 2015 (Restated) Consolidated Financial Statements Audit (Reissued)

Some HUD Employees Used Travel Cards for Potentially Improper Purchases and Purchase Cards Without All Required Approvals

New Core Project: Although Transaction Processing Had Improved Weaknesses Remained

HUD’s OCPO Did Not Always Comply With Acquisition Requirements When Planning and Monitoring Service Contracts

HUD Paid Rental Subsidies To Benefit Public Housing and Voucher Tenants Reported as Excluded From Federal Programs or Deceased

HUD’s Office of the Chief Financial Officer Generally Complied With the Digital Accountability and Transparency Act of 2014 With a Few Exceptions

HUD’s Purchase Card Program Had Inaccurate Records, Untimely Training, and Improper Purchases

HUD’s Travel Cards Were Used for Illegal, Improper, or Erroneous Purchases and Were Not Always Used When Required

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