An Internal Audit Report on the

An Internal Audit Report on the Draw Processing and Monitoring Functions of the Community Affairs Division’s Community Services Block Grant and Emergency Shelter Grant Programs Executive Summary The Department of Housing and Community Affairs (Department) should improve the processes used to manage the Community Services Block Grant (CSBG) Program and the Emergency Shelter Grant Program (ESGP) to ensure that subrecipients are accountable for the grant funds they receive from the Department and that these programs are administered efficiently. In program year 2007, The Community Services Block Grant the Department was awarded $30,208,630 for Program and the Emergency Shelter the CSBG and $5,157,329 for the ESGP. Grant Program The Community Services Block Grant (CSBG) Program and the Emergency Shelter Grant The Department has good controls over the way Program (ESGP) are both administered by in which the federal funds are allocated between Community Services, which is a subset of the the Department and its subrecipients. However, Department’s Community Affairs Division. (See the organizational chart in Appendix D.) Both improvements can be made in the use of the CSBG and ESGP are federally funded grant funds for specific activities. CSBG funds programs. designated for the Department’s administrative • CSBG provides funding for local expenses are spent on training and technical subrecipients to develop and administer programs to reduce poverty ...