We audited Shelby County’s Community Development Block Grant Disaster Recovery (CDBG-DR) grant. We selected the County for review in accordance with our annual audit plan and because the County received more than $7.4 million in funding to recover from severe storms, tornadoes, straight-line winds, and flooding that occurred in April 2011. Our audit objective was to determine whether the County ensured that (1) funds were spent only for eligible activities and supported disbursements, (2) it adequately monitored activities and performance, (3) participants did not receive duplicate benefits, (4) an additional disaster recovery grant received from the State of Tennessee was properly used, and (5) procurement of goods and services was conducted in accordance with applicable requirements.
The County administered its CDBG-DR funds for infrastructure in accordance with HUD requirements. It ensured that funds were spent for eligible activities, disbursements were supported, activities and performance were adequately monitored, participants did not receive duplicate benefits, additional disaster recovery funds received were used properly, and the procurement of goods and services was generally conducted in accordance with applicable requirements.
This report contains no recommendations.