We audited the North Carolina Department of Commerce’s Neighborhood Stabilization Program (NSP) grants as part of our annual audit plan because the Department received more than $57 million in NSP1 and NSP3 funding.  Our audit objective was to determine whether the Department administered its NSP1 and NSP3 grants in accordance with the U.S. Department of Housing and Urban Development’s (HUD) requirements. The Department did not…

We audited the North Carolina Department of Commerce’s Small Cities Community Development Block Grant as part of the activities in our annual audit plan.  Our audit objectives were to determine whether the Department of Commerce (1) awarded funds to local governments that met a CDBG national objective, (2) spent funds only for activities that were eligible and supported, and (3) included all methods of distribution in its action…

At the request of the U.S. Department of Housing and Urban Development’s (HUD) Greensboro, NC, Director of Community Planning and Development, we reviewed Mecklenburg County’s (County) administration of its Shelter Plus Care program (program). Our objectives were to determine whether the County paid for only eligible program administrative expenses; housed its participants in decent, safe, and sanitary units; and properly documented…

We audited the Community Development Block Grant (CDBG) program administered by the City of Durham, North Carolina (City). The objective of the audit was to determine whether the City administered its program in accordance with U.S. Department of Housing and Urban Development (HUD) requirements. We selected the City for review based on HUD's risk assessment and previous monitoring reviews. The City did not administer its CDBG…