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Línea Directa

REPORTAR FRAUDE, DESPERDICIO O ABUSO
Septiembre 11, 2014
  • Community Planning and Development
2014-AT-1010
2014-AT-1010.pdf

We audited Miami-Dade County’s HOME Investment Partnerships Program.  The County was selected for review because (1) our audit plan included audits of HOME grantees; (2) the Miami U.S. Department of Housing and Urban Development (HUD), Office of Community Planning and Development, ranked the County as high risk in its 2012 and 2013 risk assessments; and (3) HUD’s Office of Inspector General (OIG) had not performed an audit of the County’s HOME program.  Our objective was to determine whether the County (1) ensured that expenditures of HOME funds were supported and allowable and (2) properly supported commitments of HOME funds in HUD’s Integrated Disbursement and Information System. 

The County did not always comply with HOME requirements.  Specifically, it did not properly (1) commit HOME funds for 25 activities, (2) support that a beneficiary was income eligible for one activity, and (3) manage its HOME agreements.  These conditions occurred because the County did not have effective written policies and procedures to ensure the proper administration of HOME funds.  As a result, more than $1.4 million in HOME funds was not properly committed, and $250,000 in committed HOME funds was not supported.

We recommend that HUD (1) recalculate the commitment requirement as a result of the County’s having more than $1.4 million in invalid commitments, (2) require the County to implement policies and procedures to ensure compliance with HOME requirements, and (3) require the County to support homeowner rehabilitation activity 5134 or reimburse its program $45,600 from non-Federal funds and put $204,400 in HOME funds to better use.