HUD-OIG audited the Community Development Block Grant (CDBG) program administered by Miami-Dade County, Florida (County). The objective of the audit was to determine whether the County administered its CDBG program in accordance with applicable U.S. Department of Housing and Urban Development (HUD) requirements.

The County did not administer its CDBG program in accordance with applicable HUD requirements. It did not comply with HUD requirements in meeting national objectives and performance goals and failed to recapture CDBG funds for canceled activities that did not meet a national objective. As a result, it had no assurance that more than $4.6 million in expended CDBG funds achieved the intended national objective or met program requirements. In addition, the County also did not accurately report CDBG financial and program information to HUD in accordance with federal requirements. It failed to report CDBG program income for four activities, inaccurately reported program income for 2007, and reported inaccurate status and accomplishments of CDBG activities to HUD. As a result, there is a lack of assurance that the County reported accurate CDBG financial and program information to HUD.

OIG recommended that the Director of the Miami Office of Community Planning and Development require the County to (1) provide documentation to support that CDBG program requirements were followed and national objectives and performance goals were met for eight activities or reimburse its program $4 million from nonfederal funds, and (2) recapture $649,143 expended for eight activities that had been canceled. In addition, the Director should require the County to (1) ensure that CDBG program income is properly reported for four activities, and (2) implement and enforce written policies and procedures to ensure effective performance and compliance with HUD regulations for meeting CDBG national objectives and performance goals and reporting program information and income to HUD.