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…

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…

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…

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…

The Office of Evaluation began preliminary research related to the Program Management Improvement Accountability Act (PMIAA) of 2016.  The objective was to determine how HUD has implemented and complied with the requirements of PMIAA.  After completing informational interviews with HUD officials and reviewing related documentation, we have determined that a full evaluation is premature at this time because HUD is still…

We conducted an attestation review of the U.S. Department of Housing and Urban Development’s drug control accounting for the fiscal year ended September 30, 2022.  We performed this review pursuant to section 705(d) of Public Law 105-277, which requires National Drug Control Program agencies to submit to the Director of ONDCP a detailed accounting of all funds spent by the agencies for National Drug Control Program activities…

We audited the U.S. Department of Housing and Urban Development’s (HUD) Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (ESG-CV) program. Our audit objective was to determine what challenges ESG-CV grant recipients faced in implementing the program and using grant funds. We used a survey questionnaire to gather feedback and insight directly from the 362 recipients of ESG-CV grants. At the time…

We audited the Los Angeles Homeless Services Authority’s Continuum of Care (CoC) program.  The audit was initiated because of the homelessness crisis in the City of Los Angeles, which has the highest number of unsheltered people in the United States.  In addition, the Los Angeles city controller issued a report in 2019, criticizing the Authority for falling short of City of Los Angeles homeless outreach goals.  (See…