U.S. flag

An official website of the United States government Here’s how you know

The .gov means it’s official.

Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you're on a federal government site.

The site is secure.

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.


We audited Clark County, NV’s Community Development Block Grant (CDBG) program.  We selected Clark County for review due to its large grant size and the U.S. Department of Housing and Urban Development’s (HUD) risk assessment.  The reporting objective of the audit was to determine whether Clark County followed procurement requirements, ensured that CDBG projects met CDBG national objectives, and spent CDBG funds on eligible expenses.

Clark County did not have appropriate controls to ensure that it used CDBG funds in accordance with HUD requirements.  Specifically, it (1) did not ensure that it followed HUD procurement requirements, (2) did not ensure that one project met a CDBG national objective, and (3) spent CDBG funds on general government expenses.  This condition occurred because Clark County (1) did not have adequate controls and its controls were not always effective or implemented as written, (2)  was not aware that one project did not exclusively serve severely disabled adults, and (3) was not aware of all CDBG requirements.  As a result, it used CDBG funds for $119,720 in ineligible costs and $4.8 million in unsupported costs and budgeted an additional $33,603 for an ineligible CDBG activity.

We recommend that the Acting Director of HUD’s San Francisco Office of Community Planning and Development require Clark County to (1) repay the program $119,720 for ineligible costs, (2) support the eligibility of $4.8 million, (3) reallocate $33,603 to an eligible CBDG activity, (4) provide proof that the Americans with Disabilities Act (ADA) pool project meets ADA requirements through a third party or make the pool ADA compliant, (5) update its policies and procedures for monitoring procurement and contracting, and (6) provide training to its staff on program requirements.