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 audited the City of Houston’s Hurricane Harvey Community Development Block Grant Disaster Recovery (CDBG-DR) program.  We initiated this audit as part of our commitment to helping the U.S. Department of Housing and Urban Development (HUD) address its top management challenges and to support HUD’s strategic objective to support effectiveness and accountability in long-term disaster recovery.  Further, Congress has expressed strong…

We audited the City of Houston’s Community Development Block Grant Disaster Recovery (CDBG-DR) 2015 program.  Under this program, the Consolidated Appropriations Acts of 2016 and 2017 made funds available for necessary expenses related to disaster relief, long-term recovery, restoration of infrastructure and housing, and economic revitalization.  We audited this program based upon the U.S. Department of Housing and Urban Development,…

We audited the Harris County Hurricane Harvey Community Development Block Grant Disaster Recovery (CDBG-DR) program. We initiated this audit as part of our commitment to helping the U.S. Department of Housing and Urban Development (HUD) address its top management challenges and to support HUD’s strategic objective to support effectiveness and accountability in long-term disaster recovery. Further, Congress has expressed strong interest in HUD’s…

We audited the Texas General Land Office’s Community Development Block Grant Disaster Recovery (CDBG-DR) grant that it used to rehabilitate or reconstruct 125 homes affected by Hurricane Ike in 2008.  Texas General Land Office contracted with the Deep East Texas Council of Governments, in Jasper, TX, to operate its program.  We reviewed Texas General Land Office and its subrecipient as part of our annual audit plan to review CDBG-DR…

We audited the city of Dallas’ management of its community housing development organizations (CHDO).  We performed this audit because of our previous audit work on the City’s Home Investment Partnerships program.  During that audit, we concluded that the City did not follow HOME regulations and its own policies and procedures in its reconstruction program or the administration of its match contributions, resulting in more than $4.2…

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 Dallas’ HOME Investment Partnerships program, specifically, its reconstruction program.  A City auditor’s report, multiple news articles, and U.S. Department of Housing and Urban Development (HUD) monitoring reviews identified issues with the City’s Federal funds and record keeping.  Our audit objective was to determine whether the City followed HOME regulations and its own policies and procedures when it…

We reviewed the Texas General Land Office in accordance with the U.S. Department of Housing and Urban Development, Office of Inspector General’s (HUD OIG) goal to review disaster funding and based on a congressional request for HUD OIG to conduct capacity reviews for Hurricanes Harvey, Irma, and Maria grantees.  Our audit objectives were to determine whether the State of Texas had the capacity to follow Federal procurement regulations when…

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 audited the Fort Bend County Community Development Department based on our risk analysis and as part of our annual audit plan to review Office of Community Planning and Development (CPD) funds.  The audit objective was to determine whether the Department (1) properly carried out its activities as shown in its submission to the U.S. Department of Housing and Urban Development (HUD) in an economical, efficient, and effective manner; (2)…

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 Harris County Community Services Department’s Community Development Block Grant (CDBG) program based on our risk analysis and as part of our annual audit plan to review community planning and development funds.  The audit objective was to determine whether the Department properly administered and adequately documented its CDBG program activities in accordance with U.S. Department of Housing and Urban Development (HUD)…

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 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…