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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 whether the City ensured that the drawdown of HOME funds was supported and allowable.

The City did not always comply with HOME requirements.  Specifically, it did not ensure that drawdowns were properly supported and allowable.  This condition occurred because the City lacked due diligence when supporting and approving expenditures.  As a result, it charged $742,270 in questioned costs to the HOME program.  In addition, $300,278 in remaining funds for one activity will not meet the intended benefit of the HOME program.

We recommend that the City (1) reimburse HUD for $379,547 in ineligible costs from non-Federal funds; (2) provide supporting documentation or reimburse its program for $362,723 in unsupported expenditures from non-Federal funds; and (3) recapture the remaining balance of $300,278 allocated to one activity.