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Broward County, Fort Lauderdale, FL, Did Not Properly Administer One of Its Projects and Did Not Comply With Some Match Requirements

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.

The City of West Covina, CA, Did Not Administer Its Community Development Block Grant Program in Accordance With HUD Rules and Requirements

We audited the City of West Covina’s Community Development Block Grant program because of a news article 1  raising concerns about the City’s financial policies and past spending practices that included the mismanagement of funds.  The review was also the first time that the Office of Inspector General had conducted a review of the City.  Our objective was to determine whether the City administered its program in accordance with U.S.

County Officials Did Not Always Administer the County’s CDBG Program in Accordance With Program Requirements

We completed a review of Hudson County, NJ’s administration of its Community Development Block Grant (CDBG) program based on a risk analysis performed by the Office of Inspector General (OIG).  The objective of the audit was to determine whether County officials had established and implemented controls to ensure that the County administered its CDBG program in accordance with program requirements. Our review determined that Hudson County’s CDBG program had weaknesses in its administrative and financial management controls, which lessened assurance that it administered the

The State of Florida, Tallahassee, FL, Did Not Properly Support the Eligibility of Some Funds Used for the Community Development Block Grant Disaster Recovery Program

We audited the State of Florida’s Community Development Block Grant Disaster Recovery (CDBG-DR) program because the State was awarded more than $107 million to recover from the 2008 natural disasters and to undertake activities and long-term strategies that focus on reducing future natural disasters.  Further, the U.S.

Virgin Islands Community AIDS Resource & Education, Inc., Did Not Administer Its Program in Accordance With HUD Requirements

We audited Virgin Islands Community AIDS Resource & Education, Inc.’s (VICARE) Housing Opportunities for Persons With AIDS (HOPWA) program.  This audit was the result of a referral from the San Juan Office of Community Planning and Development.  The objective of the audit was to determine whether VICARE spent HOPWA funds in accordance with the U.S.

The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance With HUD Regulations

We performed the 19th review of the Lower Manhattan Development Corporation’s (LMDC) administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery Assistance funds awarded to the State of New York in the aftermath of the September 11, 2001, terrorist attacks on the World Trade Center in New York City.  The objective of the audit was to determine whether LMDC disbursed CDBG Disaster Recovery Assistance funds in accordance with the guidelines established under the U.S.