HUD OIG is auditing HUD’s disaster preparedness from 2005 to 2018.  We performed this audit due to an agreement with six other Inspectors General as part of a Disaster Assistance Working Group-Cross Cutting Functional Effort by the Council of the Inspectors General on Integrity and Efficiency to determine to what extent the Federal departments were prepared for upcoming natural disasters.

HUD OIG is auditing rent credits that HUD received from the U.S. General Services Administration (GSA) during fiscal years 2015 through 2018 in exchange for financial contributions for building improvements.  We initiated this audit due to concerns we identified while completing a review of HUD’s use of funds approved by Congress for building improvements.  Our objective was to determine whether HUD accounted for and managed rent credits, issued by GSA in exchange for HUD’s financial contributions for building improvements, in accordance with applicable requirements.

HUD OIG is reviewing HUD’s grant closeout process.  The Grants Oversight and New Efficiency (GONE) Act was enacted in 2016 and requires Federal agencies to report on certain expired grants and awards, and to take appropriate action to close them out.  The review objectives are to determine whether HUD: (1) established adequate grant closeout processes to ensure compliance with the GONE Act; and, (2) ensured that reports related to its compliance with the GONE Act were accurate.

HUD OIG is auditing HUD's compliance with the Payment Integrity Information Act of 2019 (PIIA).  The PIIA requires HUD to identify and review all programs and activities it administers that may be susceptible to significant improper payments based on guidance provided by OMB.

HUD OIG is auditing HUD's COVID-19 procurement activities. Due to the pandemic, regular contracting requirements were revised to help meet the needs of contractors who did not have access to the Federal work sites or could not complete contracts in a timely manner due to quarantining, social distancing, or other COVID-19 related interruptions.  The audit objective is to determine what HUD has done to accommodate contractors' pandemic related issues while ensuring that HUD meets is business objectives.

HUD OIG is reviewing HUD's plans to reopen its offices to its employees. This work is in response to a Congressional request. The review objective is to determine whether HUD is following (1) its Resuming Normal Operations Guide, COVID-19 Response, Headquarters and Field Offices; (2) Federal, State, and local government and appropriate non-governmental guidance; and (3) best practices in reopening its offices to employees.

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). Our objective was to express an opinion on the fair presentation of HUD’s consolidated financial statements in accordance with U.S. generally accepted accounting principles applicable to the Federal Government.

This report presents the results of our audit of Ginnie Mae’s fiscal year 2020 financial statements, including our report on Ginnie Mae’s internal control and test of compliance with selected provisions of laws, regulations, and contracts applicable to Ginnie Mae.

We audited selected controls of U.S. Department of Housing and Urban Development’s New Core Interface Solution application as part of the internal control assessments for the fiscal year 2019 financial statement audit.  Our objective was to review the controls for compliance with Federal information system security and financial management requirements. The OIG has determined that the contents of this audit report would not be appropriate for public disclosure and has therefore limited its distribution to those officials listed on the report distribution list.

The U.S.