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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 inappropriately spent grant funds to pay for rent amounts that were above rent reasonableness standards and for duplicate charges. This condition occurred because the County did not have adequate oversight controls to ensure that rent amounts charged to the program were reasonable and to detect the double billing of charges. The County’s lack of adequate controls resulted in $78,231 in questioned costs and $195,975 in funds to be put to better use.

The County generally ensured that its projects complied with HUD’s match requirements. However, it did not ensure that a sponsor executed conforming agreements with the third parties that provided in-kind services and did not ensure the reporting of accurate match amounts to HUD. This condition occurred because the County did not have an adequate control process to ensure compliance. These issues could result in the sponsor not meeting the match requirements or the County making decisions to approve or fund a project without accurate information. 

We recommend that the Director of the Miami HUD Office of Community Planning and Development require Broward County to provide documentation to justify the rent amounts charged to the 2012 grants or repay HUD from non-Federal funds the $57,906 in excess rent plus $2,932 in administrative fees. In addition, the County should strengthen, implement, and enforce procedures to (1) ensure that rents charged are reasonable to prevent $195,975 in future excess rents, (2) detect double billing, and (3) ensure compliance with HUD match requirements.