We audited the State of Florida’s Housing Repair and Replacement Program (HRRP), one of the programs that the State developed to address its unmet disaster recovery housing needs because of Hurricane Irma in 2017.  We audited this program due to the large amount of Community Development Block Grant Disaster Recovery (CDBG-DR) funding allocated of $346.2 million.  Our audit objective was to determine whether the State administered its…

We reviewed the State of Florida’s Department of Economic Opportunity’s Community Development Block Grant Disaster Recovery (CDBG-DR) program.  We selected the State of Florida in accordance with our goal to review disaster funding and based on a congressional request for us to conduct disaster capacity reviews for recent disasters, including Hurricanes Hermine, Matthew, and Irma.  Our audit objective was to determine whether the…

We audited the City of Margate’s Neighborhood Stabilization Program (NSP) grants 1 and 3 in accordance with our audit plan to improve the U.S. Department of Housing and Urban Development’s (HUD) execution of and accountability for grant funds.  In addition, HUD requested that we review this auditee because a forensic investigation initiated by the City found issues with record keeping, misappropriation of funds, and overages regarding City…

We audited the City of Jacksonville, FL’s HOME Investment Partnerships program as part of the activities in our annual audit plan.  Our audit objective was to determine whether the City administered its HOME program in accordance with applicable U.S. Department of Housing and Urban Development (HUD) requirements.  Specifically, we evaluated whether the City (1) properly supported HOME commitments in the Integrated Disbursement and…

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…

We audited the State of Oklahoma because it received $93.7 million in Community Development Block Grant Disaster Recovery (CDBG-DR) allocations for presidentially declared disasters that occurred in 2011, 2012, and 2013.  The substantial amount of CDBG-DR funding required a review of the State’s program.  Our objective was to determine whether the State obligated and spent its grant in accordance with requirements.  The State…

We audited the Muscogee (Creek) Nation’s use of U.S. Department of Housing and Urban Development (HUD) funds in accordance with the Office of Inspector General’s goal to ensure the integrity and soundness of HUD’s Public and Indian Housing programs and to follow up on weaknesses identified in other reviews.  The audit objective was to determine whether the Nation complied with HUD requirements when it housed families and procured contracts…

We audited the City of Miami Beach’s Community Development Block Grant (CDBG) program in accordance with our annual audit plan because it had projects overseen by the same administration questioned in our audit of the City’s HOME Investment Partnerships Program. In addition, the U.S. Department of Housing and Urban Development’s Miami Office of Community Planning and Development ranked the City as high risk in its 2015 risk assessment. Our…

We audited the City of Miami Beach’s HOME Investment Partnerships Program, in accordance with our annual audit plan, because (1) the Miami U.S. Department of Housing and Urban Development (HUD) Office of Community Planning and Development ranked the City as high risk in its 2015 risk assessment and (2) HUD’s onsite monitoring review identified concerns with the City’s administration of the HOME program.  Our objective was to determine…

We audited Broward County’s Continuum of Care Program, which was awarded more than $21 million in the 2011 through 2013 grant years. The objectives were to determine whether Broward County (1) spent grant funds for eligible program activities and ensured that expenditures were sufficiently supported and (2) maintained sufficient documentation to support that the funding sources used to match the grant funds were eligible. Broward County…

We reviewed the City of Moore, OK, because it received $52.2 million in Community Development Block Grant Disaster Recovery (CDBG-DR) funding in response to the tornado that struck Moore on May 20, 2013.  Further, the City only recently became a CDBG entitlement grantee, and there was a substantial increase between its regular CDBG funding and its CDBG-DR funding.  Also, our annual audit plan placed a priority on reviewing entities…

We audited the State of Florida’s Community Development Block Grant Disaster Recovery (CDBG-DR) program because the State was awarded more than $107 million to recover from the 2008 natural disasters and to undertake activities and long-term strategies that focus on reducing future natural disasters.  Further, the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, had not audited the State since 2006.…

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…

We audited the Community Development Block Grant (CDBG) program administered by Hillsborough County, FL, as part of the activities in our 2013 fiscal year annual audit plan.  We selected the County for review based on a complaint referral from the Office of Inspector General’s Office of Investigation on a public complaint alleging the County’s misuse of CDBG funds for the County’s cleanup events.  Our audit objective was to determine…

We audited the City of West Palm Beach’s HOME Investment Partnerships Program.  The City was selected for review because (1) our audit plan included audits of HOME grantees, (2) the U.S. Department of Housing and Urban Development’s (HUD) Miami Office of Community Planning and Development ranked the City as high risk in its 2012 risk assessment, and (3) the most recent HUD monitoring review in 2012 identified concerns with the City’s…

We audited the City of Sarasota because it was awarded $23 million in Neighborhood Stabilization Program 2 (NSP2) funds and it was in accordance with our audit plan to review funds provided under the American Recovery and Reinvestment Act of 2009. Our objective was to determine whether the City administered its NSP2 in accordance with applicable Federal requirements. Specifically, we wanted to determine whether (1) approved activities met a…

We audited Little Haiti Housing Association as a result of a complaint received regarding its administration of the multifamily activity funded under the Neighborhood Stabilization Program 2 (NSP2). Our objective was to determine whether Little Haiti used NSP2 funds in compliance with Federal regulations. Specifically, we focused on determining whether (1) Little Haiti complied with Federal regulations when selecting and using the developer,…

The Director of the U. S. Department of Housing and Urban Development’s (HUD) Oklahoma City Office of Community Planning and Development requested that we perform a corrective action verification of recommendation 1B in audit report 2008-FW-1012, The City of Tulsa, OK, Allowed Its Largest Subrecipient To Expend $1.5 Million in Unsupported CDBG Funding. We expanded the review to include recommendation 1C. The purpose of the review was to…

We audited Broward County’s Community Development Block Grant Recovery program funded under the American Recovery and Reinvestment Act of 2009. The audit objective was to determine whether the County administered its program in accordance with applicable U.S. Department of Housing and Urban Development and Recovery Act requirements. Specifically, the objective was to determine whether the County’s program (1) met the national objective(s), (2…

We audited Broward County’s Community Development Block Grant Recovery program funded under the American Recovery and Reinvestment Act of 2009. The audit objective was to determine whether the County administered its program in accordance with applicable U.S. Department of Housing and Urban Development and Recovery Act requirements. Specifically, the objective was to determine whether the County’s program (1) met the national objective(s), (2…