We recommend that the Director of HUD’s Buffalo Office of Community Planning and Development reimburse from non-Federal funds $162,923 ($134,711 $28,212) expended on ineligible costs pertaining to street improvement projects not done and a duplicate reimbursement.
Publication Report
2011-NY-1010 | April 15, 2011
The City of Buffalo Did Not Always Administer Its Community Development Block Grant Program in Accordance With HUD Requirements
We completed an audit of the operations of the City of Buffalo, NY (City), pertaining to its administration of its Community Development Block Grant (CDBG) program. Our audit objectives were to determine whether the City (1) administered its CDBG… moreRelated Recommendations
Community Planning and Development
- Status2011-NY-1010-001-COpenClosed$1,982,988.00Questioned Costs
Recommendations with questioned costs identify costs: (A] resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B] that are not supported by adequate documentation (also known as an unsupported cost]; or (C] that appear unnecessary or unreasonable.
We further recommend that the Director of HUD’s Buffalo Office of Community Planning and Development instruct the City to provide documentation to justify the $1,982,988 in unsupported costs associated with street improvement expenditures incurred between June 2007 and October 2009. Any unsupported costs determined to be ineligible should be reimbursed from non-Federal funds.
- Status2011-NY-1010-002-BOpenClosed$20,143,219.00Questioned Costs
Recommendations with questioned costs identify costs: (A] resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B] that are not supported by adequate documentation (also known as an unsupported cost]; or (C] that appear unnecessary or unreasonable.
We recommend that the Director of HUD’s Buffalo Office of Community Planning and Development instruct the City to provide documentation to justify the $20,143,219 ($4,902,754 $15,240,465) in unsupported transactions recorded in the CDBG program income account. Any receipts determined to be unrecorded program income should be returned to the CDBG program, and any expenditures determined to be ineligible should be reimbursed from non-Federal funds.
- Status2011-NY-1010-003-BOpenClosed$609,012.00Questioned Costs
Recommendations with questioned costs identify costs: (A] resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B] that are not supported by adequate documentation (also known as an unsupported cost]; or (C] that appear unnecessary or unreasonable.
We further recommend that the Director of HUD’s Buffalo Office of Community Planning and Development instruct the City to reimburse from non-Federal funds the $304,506 related to ineligible clean and seal code enforcement costs.
- Status2011-NY-1010-003-COpenClosed$716,622.00Questioned Costs
Recommendations with questioned costs identify costs: (A] resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B] that are not supported by adequate documentation (also known as an unsupported cost]; or (C] that appear unnecessary or unreasonable.
We further recommend that the Director of HUD’s Buffalo Office of Community Planning and Development instruct the City to provide documentation to justify the $716,622 ($545,607 $24,069 $146,946) in unsupported clean and seal costs incurred so that HUD can make an eligibility determination. Any costs determined to be ineligible should be reimbursed from non-Federal funds.