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We reviewed the Miami-Dade County Homeless Trust’s Continuum of Care Program because our office had not audited this entity.  In addition, this assignment was in accordance with our annual audit plan and the U.S. Department of Housing and Urban Development’s (HUD) 2014-2018 strategic objective to end homelessness.  Our objective was to determine whether the Trust ensured that Program funds were used for eligible activities and sufficiently supported.

The Trust did not always properly administer the Program by not (1) supporting costs for one project, (2) reporting Program income for another project, and (3) supporting a participant eligibility for a third project.  This condition occurred because the Trust believed it had adequate documentation and did not properly oversee its subrecipients.  As a result, it could not support Program costs of $98,433.

We recommend that HUD require the Trust to (1) provide documentation for costs or reimburse its Program $82,677 from non-Federal funds, (2) report Program income to HUD, and (3) provide supporting documentation of participant eligibility or reimburse its Program $15,756 from non-Federal funds.