Reports
Search reports, investigative results, and agency plansShowing 1 - 10 of 13 results
Department of Housing and Urban Development OIG
HUD Grantees Need to Enhance Monitoring of ESG CARES Act Subrecipients
We audited HUD and its grantees’ monitoring of subrecipients and contractors in HUD’s Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG-CV) program to assess subrecipient monitoring in the program. ESG and ESG-CV grantees often rely on subrecipients and contractors to carry out ESG-CV-funded activities on behalf of the grantees, and are required to monitor subrecipients to ensure that the purpose of the grant funds awarded is achieved and funds are spent on only eligible applicants and activities. HUD is responsible for ensuring that grantees are performing...
Election Assistance Commission OIG
Audit of the Administration of Help America Vote Act Grants Awarded to the State of Georgia
The Office of the Inspector General (OIG) audited Help America Vote Act (HAVA) grants administered by the Georgia Secretary of State’s Office (GSoS), totaling $46.3 million. This included federal funds, state matching funds, and interest earned on the reissued Section 101, reissued Section 251, Election Security, and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.
Election Assistance Commission OIG
Audit of the Administration of Help America Vote Act Grants Awarded to the State of New Jersey
The independent public accounting firm of Brown & Company CPAs and Management Consultants, PLLC, under contract with the Office of Inspector General, audited Help America Vote Act (HAVA) grants administered by the New Jersey Department of State, totaling $39.52 million. This included federal funds, state matching funds, and interest earned on the Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.
Department of Housing and Urban Development OIG
The City and County of Honolulu Should Improve Its Fraud Risk Management Practices for Its ESG CARES Act Program
We audited the City and County of Honolulu’s Department of Budget and Fiscal Services’ and Department of Community Services’ (City) fraud risk management practices for its Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG CARES Act) program with the objective of assessing the maturity of the City’s fraud risk management framework that encompasses control activities to prevent, detect, and respond to fraud. Fraudulent activity in the ESG CARES Act program can lead to significant financial losses; reputational damage to the grantee and the U.S. Department of...
Department of Housing and Urban Development OIG
Housing and Community Development Should Improve Its Fraud Risk Management Practices for Its ESG CARES Act Program
We audited the California Department of Housing and Community Development (HCD) with the objective of evaluating HCD’s fraud risk management practices for its Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG CARES Act) program and assessing the maturity of its efforts to prevent, detect, and respond to fraud. Fraudulent activity in the ESG CARES Act program can lead to significant financial losses, reputational damage to the grantee and the U.S. Department of Housing and Urban Development (HUD), breach of fiduciary duty, and most importantly, loss of funding...
Department of Housing and Urban Development OIG
Servicers Followed the COVID-19 Foreclosure Moratorium Requirements but Could Have Better Communicated the Requirements to Borrowers
Servicers followed the COVID-19 pandemic foreclosure moratorium requirements. However, they could have better communicated the moratorium requirements to delinquent borrowers who were subject to foreclosure proceedings. This situation occurred because HUD did not require servicers to notify borrowers directly about the foreclosure moratorium and that occupancy would pause the foreclosure process. Borrowers who were not informed about the moratorium or impacts of vacancy could have abandoned their homes, not realizing that remaining in the home would have afforded them additional time to...
Election Assistance Commission OIG
Audit of the Help America Vote Act Grants Awarded to the Territory of Guam
EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $1.8 million in funds received by the territory of Guam under the Help America Vote Act. The objectives of the audit were to determine whether the Guam Election Commission: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit also determined if...
Department of Housing and Urban Development OIG
Nationstar Generally Did Not Meet HUD Requirements When Providing Loss Mitigation to Borrowers of Delinquent FHA-Insured Loans
We audited Nationstar Mortgage, LLC’s (doing business as Mr. Cooper (Nationstar)) compliance with the Federal Housing Administration’s (FHA) requirements for providing loss mitigation assistance to borrowers after their COVID-19 forbearance ended. We concurrently conducted a nationwide audit of servicers’ compliance with the U.S. Department of Housing and Urban Development’s (HUD) COVID-19 loss mitigation requirements (HUD Office of Inspector General (OIG) Report 2023-KC-0005). This audit complements that audit by examining how a single provider, Nationstar, provided loss mitigation for...
Department of Housing and Urban Development OIG
Servicers Generally Did Not Meet HUD Requirements When Providing Loss Mitigation Assistance to Borrowers With Delinquent FHA-Insured Loans
We performed an audit of loan servicers’ compliance with the Federal Housing Administration’s (FHA) requirements for providing loss mitigation assistance to borrowers after their COVID-19 forbearance ended. We initiated the audit based on the large number of borrowers exiting forbearance, because the loss mitigation programs available to these borrowers were new and created a risk for both borrowers and the FHA insurance fund when servicers do not properly provide loss mitigation. Our audit objective was to determine whether servicers provided borrowers of FHA-insured loans proper loss...
Department of Housing and Urban Development OIG
Improvements Are Needed To Ensure That Public Housing Properties Are Inspected in a Timely Manner
We audited the U.S. Department of Housing and Urban Development’s (HUD) Real Estate Assessment Center’s inspection process. The audit objectives were to determine whether the Center (1) ensured that public housing properties were inspected within required timeframes before the coronavirus disease 2019 (COVID-19) pandemic; (2) could improve its Big Inspection Plan for inspecting high-priority non-National Standards for the Physical Inspection of Real Estate (NSPIRE) demonstration public housing properties; and (3) had experienced delays in inspecting the physical condition of public housing...