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Report Fraud, Waste and Abuse
February 10, 2009
2009-DE-1001
ig0981001.pdf

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, audited Adams County, Colorado's HOME Investment Partnerships Program (HOME) to determine whether Adams County appropriately spent and accounted for HOME funds and maintained supporting documentation for its matching contributions reported to HUD.

Adams County inappropriately spent or could not support more than $2.1 million in HOME funds. Specifically, it (1) used $72,500 in HOME funds for ineligible community housing development organization operating grants, (2) used $25,000 in HOME funds without entering into a contract with the subrecipient, (3) provided $10,000 in HOME funds to a subrecipient before the cost was incurred, and (4) spent nearly $2 million in HOME funds without documentation to support that the funds benefited eligible HOME recipients.

Adams County also could not support two of the last three matching contributions that it reported to HUD. These contributions totaled more than $1.8 million.

We recommend that HUD ensure that Adams County reimburses its HOME trust fund from nonfederal funds for any ineligible HOME expenditures, provides supporting documentation showing that the funds benefited eligible HOME recipients, reduces the amount of HOME matching contributions recorded on its books which are not supported or eligible, implements an acceptable internal control structure by preparing and implementing effective policies and procedures, and receives technical assistance from HUD to ensure compliance.