Upload
vanbao
View
216
Download
1
Embed Size (px)
Citation preview
HUD OIG OFFICE OF AUDIT
Tracey Carney, Acting Regional Inspector GeneralPatrick Bannon, Disaster Recovery LiaisonNikita Irons, Assistant Regional Inspector General
1
Objectives What is HUD OIG?
How OIG assists HUD
How do we select auditees?
HUD programs affected by Hurricanes Katrina and Rita
CDBG disaster funding
Types of audits
Audit resolution
2
The HUD Office of Inspector General (OIG) was created with the signing of
the Inspector General Act of 1978 (Public Law 95-452). The Act sets out certain authorities that permit the OIG
to initiate, carry out, and complete audits and investigations of HUD
programs and operations.4
OIG is an independent office within HUD.
Serves under the “general supervision” of the Secretary of HUD.
Dual independent reporting relationship to the agency head and to the Congress.
5
Inspectors General are authorized to:
Conduct audits and investigations
Access all records and information of the agency and program participants
Issue subpoenas for records and documents
Hire staff and control budget resources
6
Conducting audits, investigations, and other activities relevant to the HUD mission.
Keeping the Secretary, Congress, and the public fully and currently informed.
Working collaboratively with HUD and program participants to ensure success of HUD program goals.
We Conduct our Mission by:
7
Kenneth Donohue, Inspector GeneralMichael Stephens, Deputy Inspector GeneralJames Heist, Assistant Inspector General for AuditBrenda Patterson, Deputy Assistant Inspector
General for Audit
8
Gulf Coast Region– Office of Audit
Louisiana Mississippi
Tracey Carney, Acting Regional Inspector GeneralPatrick Bannon, Disaster Recovery Liaison
Nikita Irons, Assistant Regional Inspector General9 Staff Auditors
9
Creation of Gulf Coast Region Office of Audit
The Office of Audit has been tasked to review HUD’s activities related to Gulf Coast hurricane disaster reliefefforts. This effort resulted in the establishment of a GulfCoast Region to be the focal point for all audits in thecoming years relating to HUD’s relief efforts and tocoordinate with other agencies’ OIGs that are involvedin the overall effort.
10
OIG’s Strategic PlanStrategic Goal 1 – Help HUD resolve its “Major Management Challenges” by being a relevant and problem-solvingadvisor to the Department. A new major challenge to HUDis addressing disaster relief in response to natural disasters. Pursuant to this goal, the strategic plan lays outfour objectives.
12
Objective 1: Contribute to Improving the Integrity of Single-Family Insurance Programs.
Objective 2: Contribute to a Reduction in Erroneous Payments in the Rental Assistance Programs.
Objective 3: Contribute to Improving HUD’s Execution and Accountability of Fiscal Responsibilities.
Objective 4: Contribute to Resolving Significant Issues Raised or Confronted by HUD and OIG’sStakeholders.
Goal 1 Objectives
13
Office of Audit Activities
Designed to: Promote economy, efficiency, and
effectiveness in the administration of HUD’s programs.
Detect and prevent fraud, waste, and abuse in HUD programs and operations.
Ensure compliance with applicable laws and regulations.
14
Selecting Audits
Potential audit areas are developed through: Discussions with HUD staff Complaints Congressional requests Reviews of proposed legislation, regulations,
and other HUD issuances High-risk programs
16
Why the focus on Supplemental Funding? Funding
Programs have inherent risks as related to fraud, waste, and abuse
Congressional and Presidential interest in the use of hurricane funds to ensure that they are reaching those who need them.
17
Katrina Disaster Housing Assistance Program
Katrina Disaster Housing Assistance Program (KDHAP) $79 Million funded to HUD by FEMA to relocate
almost 102,000 families in PDD Public Housing Agencies in 44 states accepted
evacuees Program expired on March 11, 2006 and any
recipients still in this program were transferred to the new Disaster Voucher Program
19
Disaster Voucher Program
Disaster Voucher Program (DVP) – Congress appropriated $390,000,000 to HUD to implement the program. Currently assisting 22,413 families These are Portable Section 8 Vouchers Program expires September 30, 2007 Criteria
Living in HUD Rental Assistance Program prior to Hurricane
Living in emergency shelters and/or homeless20
Disaster Housing Assistance Program
Disaster Housing Assistance Program (DHAP) – FEMA initiated rental program No HUD Public Housing or Section 8
tenants Up to 45,000 families ($560 Million) Direct payments to families and
landlords HUD assumed responsibility December 1,
200721
Challenges of the American Recovery Act
1. Rapid disbursement2. Transparency3. Reporting requirements4. Need for program offices involvement to report
instances of fraud
22
Traditional Community Planning Development
Major Grant Programs: Community Development Block Grants The HOME Program Emergency Shelter Grants Housing Opportunity for Person with AIDS
(HOPWA) National CPD Funding:
FY 2006 Budget = $11 billion FY 2005 Budget = $8 billion
24
Disaster Community Development Block Grant (Hurricanes Katrina and Rita)
Over $19 Billion to five Gulf Coast States (until expended) Alabama $ 95,613,574 Florida $ 182,970,518 Louisiana $ 13,410,000,000 Mississippi $ 5,481,221,059 Texas $ 503,194,849
25
Types of Audits
Internal (HUD) External (State Of Louisiana,
Mississippi Development Authority, Subrecipients, etc.)
27
Potential Audit Objectives
Proper determination of participant eligibility
Implementation of controls to prevent duplicate and fraudulent payments
Provision of adequate management oversight
29
External Audits
Participant eligibility Monitoring/oversight of subrecipients and/or
contractors Implementation of controls National objectives Eligibility of costs Compliance with grant agreement(s)
30
Potential Audit Objectives
Proper determination of participant eligibility Grantee monitoring of subrecipients and/or
contractors to ensure provision of services Policies and procedures developed in
accordance with HUD rules/regulations Implementation of system controls Eligibility of costs (i.e., administrative,
program, etc) 31
How do audits get resolved?
OIG keeps the auditee informed throughout the audit except in the case of fraud.
OIG and the auditee discuss the findings at an exit conference.
Auditees are given a draft report and are allowed to comment on the findings.
The report is addressed to HUD.
HUD is responsible for resolving the recommendations.
33
Possible Audit Resolution Outcomes
Criminal referrals
Debarments/suspensions
Repayment agreements
Development and implementation of adequate internal controls
Recognition for a job well done
34
Audit Resolution Process in BriefHUD Handbook 2000.06, REV-3, contains the Department’s comprehensive instructions for the Audits Management System. Theseinstructions clarify audit resolution requirements for recommendationscontaining costs and final action processing.
At Report Issuance - OIG records the amounts discussed in the findings andrecommendations in the system as part of the initial cost entry.
At Management Decision - Management must take a position on all costs included in therecommendation. Until OIG concurs with management’s determination, therecommendation has no management decision. Upon OIG concurrence with themanagement decision, the amount to be disallowed or allowed must be recorded in thesystem. There can be no undecided balance on costs contained in the originalrecommendation to record a management decision unless action on the recommendationis suspended due to judicial, legislative, or investigative actions. If one of these specialcategories exists, the decision may be recorded without deciding the costs.
35
How do you get more information on completed OIG audits?
Semiannual Report to Congress
OIG’s Web Site –http://www.hud.gov/oig/oigindex.html
36
HOW TO CONTACT THE OIG HOTLINE
There are four ways to contact the OIG Hotline:
You can call us toll-free at: 1-800-347-3735You can fax us at: 202-708-4829 You can e-mail us at: [email protected]
You can write us at:HUD OIG Hotline (GFI)451 7th Street, SWWashington, DC 20410
37