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首页> 美国政府科技报告 >Credit Reform: HUD's Fiscal Year 2000 Credit Subsidy Budget Estimates WereReasonable but Could Have Been Improved
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Credit Reform: HUD's Fiscal Year 2000 Credit Subsidy Budget Estimates WereReasonable but Could Have Been Improved

机译：信贷改革：HUD的2000财年信贷补贴预算估计值合理但可能有所改善

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摘要

The Federal Housing Administration's (FHA) credit subsidy budget estimates wasreviewed to formulate the fiscal year 2000 President's Budget and to determine whether the estimates are reasonable and if changes are necessary to be made to the credit subsidy estimation process. The estimates of loan program cost included in the fiscal year 2000 President's Budget for section 221(d)(4) and the Mutual Mortgage Insurance (MMI) Fund loan guarantee programs were found reasonable, given the nature of estimates. However, the process used to calculate these estimates could be improved, which would also improve the quality of estimates. An example is the financial statement audit work related to the Section 221(d)(4) program, which was available after the submission of the fiscal year 2000 budget estimate to the Office of Management and Budget (OMB), identified better sources of data that would have reduced the estimated program cost by nearly 412 million. Furthermore, the MMI Fund budget estimate was prepared with a cash flow model containing several formula errors. If all identified errors had been corrected in the budget model, the estimated net receipts of the MMI Fund would have increased by 496 million.

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