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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) had allowable expenditures, and (3) met reporting requirements.

The County demonstrated that it met the national objective and its expenditures were allowable. However, it did not accurately report program information on the Recovery Act Web site. This condition occurred because the County misinterpreted Federal regulations and did not have adequate controls to ensure proper reporting on the Recovery Act Web site. As a result, the public did not have access to accurate information on program funds.

OIG recommended that the Director of the Miami Office of Community Planning and Development require the County to (1) recalculate the number of jobs created or retained and (2) revise misstatements on the Recovery Act Web site.