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    Subject Term: "Affordable housing"

    7 publications with a total of 16 open recommendations including 1 priority recommendation
    Director: Daniel Garcia-Diaz
    Phone: (202) 512-8678

    3 open recommendations
    Recommendation: To better inform Congress and improve what is known about the extent to which elderly residents of Section 202 properties are assisted by service coordinators, the Assistant Secretary for Housing should implement HUD's guidance on processes to improve the accuracy of information on Section 202 properties with budget-based service coordinators, and take steps to evaluate whether the guidance has improved the reliability of this information.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In November 2016, HUD noted that the Multifamily Housing's Office of Program Systems Management is working to make adaptive changes to iREMS to better support data for the Service Coordinator program. Upon completion of this effort, written instructions will be made available in the iREMS user guide. HUD plans to complete this effort by December 31, 2017.
    Recommendation: To better inform Congress and improve what is known about the extent to which elderly residents of Section 202 properties are assisted by service coordinators, the Assistant Secretary for Housing should develop and implement written guidance that describes how HUD staff should assess Section 202 properties' compliance with the program's supportive services requirement. Such guidance should include information on the roles and responsibilities of HUD staff for (1) identifying stand-alone Section 202 properties and (2) monitoring the supportive services requirement for Section 202 properties with grant- and budget-based service coordinators, Section 202 properties that do not have service coordinators, and stand-alone Section 202 properties.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In November 2016, HUD noted that it is in the process of working with a consulting firm to develop guidance and training related to Quality Assurance providers (which Section 202 properties have the option of funding to oversee the quality of Service Coordinators). The guidance is intended to standardize the role of Quality Assurance providers. HUD plans to complete this effort by December 2017. HUD also noted that it will create a working group to develop additional guidance that might assist in monitoring the supportive services requirement for Section 202 properties, including stand-alone properties. HUD plans to complete this effort by December 2019.
    Recommendation: To better inform Congress and improve what is known about the extent to which elderly residents of Section 202 properties are assisted by service coordinators, the Assistant Secretary for Housing should develop and implement policies and procedures for (1) verifying the accuracy of a sample of the performance information that Section 202 properties submit through semiannual performance reports and (2) analyzing the performance information collected.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In November 2016, HUD noted that it is developing a new grant reporting framework, which will be piloted in 2017. According to HUD, the pilot will inform HUD's efforts to improve reporting, verification, and analysis of performance data related to HUD's grant programs. HUD plans to complete this effort by October 2017.
    Director: Daniel Garcia-Diaz
    Phone: (202) 512-8678

    2 open recommendations
    Recommendation: To receive more consistent information on LIHTC noncompliance, the IRS Commissioner should collaborate with the allocating agencies to clarify when allocating agencies should report such information on the Form 8823 (report of noncompliance or building disposition). The IRS Commissioner should collaborate with the Department of the Treasury in drafting such clarifications to help ensure that any new guidance is consistent with Treasury regulations.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: In August 2016, IRS stated it would review the Form 8823 Audit Technique Guide to determine whether additional guidance and clarification were needed for allocating agencies to report noncompliance information on the form. If published legal guidance is required, IRS stated that it will submit a proposal for such guidance for prioritization. IRS indicated an expected implementation date by November 2017. In addition, in March 2017, officials stated that IRS Counsel attended an industry conference with allocating agencies at which issues related to the Form 8823 were discussed. We will continue to monitor IRS's progress in implementing our recommendation to clarify when allocating agencies should report noncompliance.
    Recommendation: To improve IRS's processes for identifying the most significant noncompliance issues, the IRS Commissioner should evaluate how IRS could use HUD's Real Estate Assessment Center databases, including how the information might be used to reassess reporting categories on the Form 8823 and to reassess which categories of noncompliance information have to be reviewed for audit potential.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: IRS officials stated that since HUD's database with property inspection data was not complete as of March 2017 and contained data from 30 states, it was unclear how the database could be used. IRS officials said they would continue exploring the HUD database if the data for all LIHTC properties were included and it was possible to isolate the LIHTC property data from other rental properties in the HUD database. We will continue to monitor IRS's progress in evaluating the use of HUD's database for reporting information on noncompliance.
    Director: Garcia-diaz, Daniel
    Phone: (202) 512-4529

    2 open recommendations
    including 1 priority recommendation
    Recommendation: To better ensure that taxpayer funds are being used effectively, Congress should consider permanently rescinding any Treasury-deobligated excess MHA balances that Treasury does not move into the Hardest Hit Fund.

    Agency: Congress
    Status: Open

    Comments: Congress has not taken any action since Treasury has not deobligated MHA program funds beyond the $2 billion that it transferred to the TARP-funded Hardest Hit Fund based on the October 2017 TARP Monthly Report to Congress.
    Recommendation: To provide Congress and others with accurate assessments of the funding that has been and will likely be used to help troubled borrowers and to identify any potential obligations not likely to be used, the Secretary of the Treasury should deobligate funds that its review shows will likely not be expended and obligate up to $2 billion of such funds to the TARP-funded Hardest Hit Fund as authorized by the Consolidated Appropriations Act, 2016.

    Agency: Department of the Treasury
    Status: Open
    Priority recommendation

    Comments: Treasury agreed with the recommendation and deobligated $2 billion as of February 2016 based on its updated MHA program cost estimates and indicated that it plans to commit this $2 billion to the Hardest Hit Fund program, as GAO recommended. However, Treasury has not deobligated an additional $2.7 billion in potential excess program funds identified by the cost estimate. Treasury has stated that it does not expect to deobligate any estimated excess funds from the MHA program prior to December 2017, when servicers report data on all final transactions. We maintain that Treasury should deobligate additional excess MHA funds that its review showed will likely not be expended and further update its cost estimates as additional information becomes available.
    Director: Daniel Garcia-Diaz
    Phone: (202) 512-8678

    2 open recommendations
    Recommendation: To better align program goals with agency missions and improve program administration and oversight, Congress should consider designating the Department of Housing and Urban Development as a joint administrator of the program responsible for oversight. As part of the deliberation, Congress also should direct HUD to estimate the costs to monitor and perform the additional oversight responsibilities, including a discussion of funding options.

    Agency: Congress
    Status: Open

    Comments: As of July 2017, Congress had not enacted legislation to give HUD an oversight role for LIHTC.
    Recommendation: To improve the utility of the credit allocation information contained in IRS's database, IRS should address weaknesses identified in data entry and programming controls to ensure reliable data are collected.

    Agency: Department of the Treasury: Internal Revenue Service
    Status: Open

    Comments: IRS acknowledged the need for improvements in its controls and procedures (including data entry and quality reviews). IRS officials agreed that these problems should be corrected and data quality reviews should be conducted on an ongoing basis. As of March 2017, in response to our recommendation, IRS officials said that they had explored possibilities to improve the database, which not only houses credit allocation information, but also data from noncompliance and building disposition forms. Specifically, IRS is working to move the database to a new and updated server, which will address weaknesses identified in data entry and programming controls. IRS expects to complete the data migration step by early fall of 2017. Until IRS implements its plan to improve the data, this recommendation will remain open.
    Director: Mathew Scirè
    Phone: (202) 512-8678

    1 open recommendations
    Recommendation: To improve monitoring and oversight of Treasury's HAMP, the Secretary of the Treasury should conduct periodic evaluations using analytical methods, such as econometric modeling as appropriate, to help explain differences among MHA servicers in redefault rates that may inform its compliance reviews of individual servicers, identify areas of weaknesses and best practices, and determine the potential need for additional program policy changes.

    Agency: Department of the Treasury
    Status: Open

    Comments: As of the Second Quarter 2017, Treasury continues to monitor and report on the performance of Home Affordable Modification Program (HAMP) permanent loan modifications on a cohort basis (year loan was modified) and by other drivers of performance (payment reduction, credit score and delinquency status at time of modification, etc.). Additionally, Treasury officials stated that they monitor default rates by servicer on a monthly basis. However, they stated that they have not performed econometric analyses of redefault rates by individual servicer. By not capitalizing on the information these methods provide, Treasury may miss opportunities to identify individual servicer best practices that retain the greatest number of eligible borrowers.
    Director: William Shear
    Phone: (202) 512-8678

    4 open recommendations
    Recommendation: To increase consistency and reduce time and predevelopment cost for NAHASDA grant recipients, an interagency effort similar to that of the federal infrastructure task force but specific to tribal housing should be initiated with participants from the Indian Health Service, HUD, Department of the Interior, and the U.S. Department of Agriculture to develop and implement a coordinated environmental review process for all agencies overseeing tribal housing development. In addition, the agencies should determine if it would be appropriate to designate a lead agency in this effort.

    Agency: Department of Agriculture
    Status: Open

    Comments: In September 2017, HUD provided us with documentation that an interagency Coordinated Environmental Review Process Workgroup was formed and included representatives from HUD, the Council on Environmental Quality (CEQ), USDA, Department of Commerce, Department of Energy, Environmental Protection Agency, HHS, Interior, and the Department of Transportation. The workgroup focused on identifying measures that could be taken to coordinate agencies' environmental review processes within the existing framework, and in December 2015, presented 12 recommendations in a final report. The recommendations included developing common categorical exclusions; providing training for agency staff and tribes; continuing review of related environmental laws and authorities to identify opportunities for greater efficiencies; creating regional consortiums; and establishing an ongoing environmental review interagency workgroup. In addition, the workgroup developed a draft implementation plan, and drafted a Memorandum of Understanding whose stated purpose is "to further the shared goals of the parties to ensure comprehensive NEPA environmental reviews while facilitating access to federal assistance for housing and housing-related infrastructure projects in Indian Country involving multiple agencies by avoiding duplication of analyses and ensuring efficient environmental review processes for both tribes and agencies".
    Recommendation: To increase consistency and reduce time and predevelopment cost for NAHASDA grant recipients, an interagency effort similar to that of the federal infrastructure task force but specific to tribal housing should be initiated with participants from the Indian Health Service, HUD, Department of the Interior, and the U.S. Department of Agriculture to develop and implement a coordinated environmental review process for all agencies overseeing tribal housing development. In addition, the agencies should determine if it would be appropriate to designate a lead agency in this effort.

    Agency: Indian Health Service
    Status: Open

    Comments: In September 2017, HUD provided us with documentation that an interagency Coordinated Environmental Review Process Workgroup was formed and included representatives from HUD, the Council on Environmental Quality (CEQ), USDA, Department of Commerce, Department of Energy, Environmental Protection Agency, HHS, Interior, and the Department of Transportation. The workgroup focused on identifying measures that could be taken to coordinate agencies' environmental review processes within the existing framework, and in December 2015, presented 12 recommendations in a final report. The recommendations included developing common categorical exclusions; providing training for agency staff and tribes; continuing review of related environmental laws and authorities to identify opportunities for greater efficiencies; creating regional consortiums; and establishing an ongoing environmental review interagency workgroup. In addition, the workgroup developed a draft implementation plan, and drafted a Memorandum of Understanding whose stated purpose is "to further the shared goals of the parties to ensure comprehensive NEPA environmental reviews while facilitating access to federal assistance for housing and housing-related infrastructure projects in Indian Country involving multiple agencies by avoiding duplication of analyses and ensuring efficient environmental review processes for both tribes and agencies".
    Recommendation: To increase consistency and reduce time and predevelopment cost for NAHASDA grant recipients, an interagency effort similar to that of the federal infrastructure task force but specific to tribal housing should be initiated with participants from the Indian Health Service, HUD, Department of the Interior, and the U.S. Department of Agriculture to develop and implement a coordinated environmental review process for all agencies overseeing tribal housing development. In addition, the agencies should determine if it would be appropriate to designate a lead agency in this effort.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: In September 2017, HUD provided us with documentation that an interagency Coordinated Environmental Review Process Workgroup was formed and included representatives from HUD, the Council on Environmental Quality (CEQ), USDA, Department of Commerce, Department of Energy, Environmental Protection Agency, HHS, Interior, and the Department of Transportation. The workgroup focused on identifying measures that could be taken to coordinate agencies' environmental review processes within the existing framework, and in December 2015, presented 12 recommendations in a final report. The recommendations included developing common categorical exclusions; providing training for agency staff and tribes; continuing review of related environmental laws and authorities to identify opportunities for greater efficiencies; creating regional consortiums; and establishing an ongoing environmental review interagency workgroup. In addition, the workgroup developed a draft implementation plan, and drafted a Memorandum of Understanding whose stated purpose is "to further the shared goals of the parties to ensure comprehensive NEPA environmental reviews while facilitating access to federal assistance for housing and housing-related infrastructure projects in Indian Country involving multiple agencies by avoiding duplication of analyses and ensuring efficient environmental review processes for both tribes and agencies".
    Recommendation: To increase consistency and reduce time and predevelopment cost for NAHASDA grant recipients, an interagency effort similar to that of the federal infrastructure task force but specific to tribal housing should be initiated with participants from the Indian Health Service, HUD, Department of the Interior, and the U.S. Department of Agriculture to develop and implement a coordinated environmental review process for all agencies overseeing tribal housing development. In addition, the agencies should determine if it would be appropriate to designate a lead agency in this effort.

    Agency: Department of the Interior
    Status: Open

    Comments: In September 2017, HUD provided us with documentation that an interagency Coordinated Environmental Review Process Workgroup was formed and included representatives from HUD, the Council on Environmental Quality (CEQ), USDA, Department of Commerce, Department of Energy, Environmental Protection Agency, HHS, Interior, and the Department of Transportation. The workgroup focused on identifying measures that could be taken to coordinate agencies' environmental review processes within the existing framework, and in December 2015, presented 12 recommendations in a final report. The recommendations included developing common categorical exclusions; providing training for agency staff and tribes; continuing review of related environmental laws and authorities to identify opportunities for greater efficiencies; creating regional consortiums; and establishing an ongoing environmental review interagency workgroup. In addition, the workgroup developed a draft implementation plan, and drafted a Memorandum of Understanding whose stated purpose is "to further the shared goals of the parties to ensure comprehensive NEPA environmental reviews while facilitating access to federal assistance for housing and housing-related infrastructure projects in Indian Country involving multiple agencies by avoiding duplication of analyses and ensuring efficient environmental review processes for both tribes and agencies".
    Director: Wise, David J
    Phone: (202) 512-3000

    2 open recommendations
    Recommendation: To strengthen formal collaboration efforts, the Secretary of Transportation should direct the Administrator of the Federal Transit Administration, and the Secretary of Housing and Urban Development should direct the appropriate program offices, to develop a plan to ensure that data collected on the various programs of the agencies related to affordable housing and transit are sufficient to measure the agencies' performance toward goals and outcomes established in the HUD-FTA action plan and the Partnership for Sustainable Communities.

    Agency: Department of Housing and Urban Development
    Status: Open

    Comments: On November 30, 2009, we received a response from HUD stating that actions were planned or underway to address this and the other recommendation in this report. As of June 2011, we have received no response from DOT. However, we are following up with DOT on the actions it has taken and will follow up with HUD about the status of the actions it planned.
    Recommendation: To strengthen formal collaboration efforts, the Secretary of Transportation should direct the Administrator of the Federal Transit Administration, and the Secretary of Housing and Urban Development should direct the appropriate program offices, to develop a plan to ensure that data collected on the various programs of the agencies related to affordable housing and transit are sufficient to measure the agencies' performance toward goals and outcomes established in the HUD-FTA action plan and the Partnership for Sustainable Communities.

    Agency: Department of Transportation: Federal Transit Administration
    Status: Open

    Comments: On November 30, 2009, we received a response from HUD stating that actions were planned or underway to address this and the other recommendation in this report. As of June 2011, we have received no response from DOT. However, we are following up with DOT on the actions it has taken and will follow up with HUD about the status of the actions it planned.