Federal Reports

We audited the U.S. Department of Housing and Urban Development’s (HUD), oversight of Community Development Block Grant Disaster Recovery (CDBG-DR) grantees’ use of program income. We initiated this audit in accordance with our goal of ensuring and promoting accountability and effectiveness in disaster response and recovery. Our audit objective was to determine whether HUD ensured that program income generated from disaster funds awarded to CDBG-DR grant recipients was used to positively impact and support disaster recovery in affected areas and to benefit program beneficiaries. HUD generally ensured that its CDBG-DR grantees used program income generated from disaster funds to positively impact and support disaster recovery in affected areas and to benefit program beneficiaries. HUD’s grantees maintained adequate documentation for most program income vouchers tested, supporting that program income was generally used in accordance with Federal regulations and positively impacted the program. However, some grantees did not always (1) spend a substantial amount of their program income funds before using their CDBG-DR funds and (2) submit Federal financial reports (FFR) quarterly as required. Opportunities existed for HUD to improve its oversight of program income funds to reduce risks related to the reporting, reconciling, and spending of program income. As a result, (1) HUD could not effectively track the status of grantee financial data related to program income, and (2) HUD did not have reasonable assurance that it provided accurate grant data reports to Congress.

Congress enacted the Payment Integrity Information Act (PIIA) in 2019 to help agencies identify and reduce improper payments. For this mandated audit, we evaluated NASA’s compliance with PIIA requirements in fiscal year 2022.

This is a performance audit that the OIG conducted to determine whether the FTC’s Bureau of Competition expert witness contracts are administered in accordance with federal requirements.

MEMORANDUM FOR DEPARTMENT OF DEFENSE LEAD INSPECTOR GENERAL

We found that the Maine Department of Marine Resources used WSFR grant funds to pay for unfunded liability costs and charged unsupported employment termination benefits.

The National Credit Union Administration Office of Inspector General conducted this self-initiated audit to assess the NCUA’s Contracting Officer’s Representative (COR) program. Our objectives were to determine whether the NCUA adhered to its Acquisition Policy Manual (APM) regarding the COR program and whether: (1) staff serving in the role of COR have been appropriately nominated, appointed, and received training/certification; and (2) appointed CORs were performing contract administration in accordance with applicable policies and procedures.