Summary of HUD OIG’s Single Audit Oversight Activities for the Period October - December 2025

Official summary from the Oversight.gov

This report provides stakeholders with information on the OIG’s single audit oversight activities between October and December 2025. During this period, we focused our desk reviews on the 51 single audits submitted between April and June 2025 by non-Federal entities for which HUD was the designated Federal cognizant agency. In this report, we summarized key data from the 51 single audit reports and the results of desk reviews we performed on the single audit reporting packages. We identified report quality, data quality, or timeliness deficiencies in 23 of the 51 single audits reporting packages reviewed, or 45 percent of the desk reviews performed. For example, we found that required information was sometimes incorrect or missing from the reporting packages, the data submitted to the Federal Audit Clearinghouse (FAC) did not always match the information presented in the report files, and some reporting packages were submitted significantly after the deadlines. When single audit reporting packages are not timely and are incomplete or inaccurate, HUD and other users have less assurance that the audited entities properly managed and used their program funds. These results apply only