HomeMy WebLinkAboutR-00-0625J-00-733
7/20/00
RESOLUTION NO. 0 0 —
A RESOLUTION OF THE MIAMI CITY COMMISSION
AUTHORIZING A SETTLEMENT CONSISTENT WITH THE
FINDINGS OF THE AUDIT REPORT PREPARED BY
OFFICE OF THE INSPECTOR GENERAL ON THE Y
OF MIAMI COMMUNITY PLANNING AND DEVEL ENT
PROGRAMS FOR THE YEARS 1995 AND 1996 SUE
MARCH 26, 1998, BY REPAYING . INEL
EXPENDITURES IN THE AMOUNT OF $4 69
THE CITY OF MIAMI COMMUNITY DEV LO
GRANT (CDBG) AND HOME INVESTM PARTN HI
(HOME) PROGRAM ACCOUNTS AS IFIED B W;
SAID SETTLEMENT TO INCLUD T RANSFE OF
$558,349 FROM.THE GENERAL 1,05 47
OF 1976 GENERAL OBLIGATION H NG DS
TO THE CDBG ACCOUNT $2.6 IO 1976
GENERAL OBLIGATION DS TO THE
HOME ACCOUNT, FUR ER OC 00,000 OF
1976 GENERAL OBLI ON SING BOND FUNDS TO
PROVIDE REQUIRED OC N PAYMENTS IN
ACCORDANCE F L GULATIONS FOR
TENANTS OF AJ64011INFIRTHWE N ESTATES PROJECT.
e Inspector General issued an
Audit Repot on- the _of Miami Community Planning and
ch 26, 1998; and
tie �5. Department of Housing and Urban
(HUD) notified the City in writing of its proposed
jte findings of said Audit Report; and
Rescinded by R-00-697
0
WHEREAS, HUD has determined that ineligible expenditures of
$4,212,696 must be returned by the City of Miami to the Community
Development Block Grant (CDBG) or Home Investment Partn
(HOME) program, as appropriate; and
WHEREAS, the ineligible costs include 7,5 of
inappropriate administrative costs charged to Sup men
Disaster Grant; and
WHEREAS, the ineligible costs of
unsupported CDBG costs relating to the t Alloca n P an; and
WHEREAS, the ineligible cost ncl $68 270 of CDBG
funds for the uncollected loan DC Two on Inc.; and
WHEREAS, the ineligi e is $368,077 of CDBG
funds for past due interest la t ees forgiven for the Ideal
Rehab and Liberty Ci Improveme orporation loans; and
WHEREAS, the neligiblet costs include $2,600,000 of
inappropriat
and
hwestern Estates Housing Project;
W EAS�in a tion to the ineligible expenditures
re ng 'AA& t rthwestern Estates Project, the City is
req by F eral regulations to continue the payment of
ocat xpenses relating to former tenants of the
tern Estates Project for another two years and it is
estimated that an additional $500,000 will be needed to meet this
igation; and
Rescinded by R-00-697
Page 2 of 4
0 0
WHEREAS, $4.4 million from the City's Public Facilities
Fund, 1976 G.O.B. Project ("Housing Project Fund") has been
identified to meet the aforementioned obligations for h
projects; and,
funds in the amount of $558,349 from e ral
Fund will be used to meet the aforementioned obli ions r n
housing projects;
NOW, THEREFORE, BE IT RESOLVED BY
OF MIAMI, FLORIDA: It
Section 1. The rec' al;
Preamble to this Resolutio
incorporated as if f y set for
Section 2. settleme
the Audit Re rep by E
on the Cit f Mmmunity
for tear 995 a 1996 is;
d contained in the
-e dopted by reference and
this Section.
onsistent with the findings of
)ffice of the Inspector General
inning and Development Programs
�d March 26, 1998. by repaving
in ible xpeTNINWes in the amount of $4, 212, 696 to CDBG and
HOM am a unts as specified below is authorized.
Se o Funds in the amount of $558,349 from the
and and $1,054,347 of 1976 General Obligation Housing
Bond Funds are authorized to be transferred to the City of Miami
6BG account.
0� 6
Rescinded by R-00-697
Page 3 of 4
Section 4. Funds in the amount of $2.6 million of 1976
General Obligation Housing Bond Funds are authorized to be
transferred to the City of Miami HOME account.
Section 5. Funds in the amount of $500'000 1976
General Obligation Housing Bond Funds are allocate o ide
required relocation payments in accordance ith ede
regulations for tenants of the Northwestern Estat ect. -
Section 6. This Resolution sh me e ctive
immediately upon adoption and signature the May
PASSED AND ADOPTED this
JOE CAROLLO, MAYOR
ec. 2-36, since the Mayor did not indicate epmrovdl of
7ps,
he designated pl P vided, said legisiatit�
of ten (10 day rom the d to of Comm' tion
Mayorpercisin� a , tom_
CORRECTNESS
1 If the Mayor does not sign this Resolution, it shall become effective at
the end of ten (10) calendar days from the date it was passed and adopted. If
the Mayor vetoes this Resolution, it shall become effective immediately upon
override of the veto by the City Commission.
Rescinded by R-00-697 --
Page 4 of 4
0 . 0
CITY OF MIAMI, FLORIDA 19 A
INTER -OFFICE MEMORANDUM
To : The Honorable Mayor and Members of DATE: �l�E! 2(? FILE:
the City Commission
SUBJECT: Settlement Relating Audit Report
of March 26, 1998 Issued by the
Office of the Inspector General
FROM: REFERENCES:
os A. Gime z City Commission Meeting
2ity
CManager ENCLOSURES: of July 20, 2000
RECOMMENDATION:
It is respectfully recommended that the City Commission adopt the attached resolution
authorizing a settlement to the findings of the Audit Report on the City of Miami Community
Planning and Development Programs for the years. 1995 and 1996 issued March 26, 1998 by the
Office of the Inspector .General; said settlement to include the return of $1,612,696 to the
Community Development Program (CDBG) account and $2,600,000 million to the HOME
Investment Partnership (HOME) Program account, with $3,654,347 of the $4,212,696 repayment
total to repaid from 1976 General Obligation Housing Bond Funds and $558,349 from the
General Fund; further allocating $500,000 of 1976 General Obligation Housing Bond Funds to
provide required relocation payments for the Northwestern Estates Project.
BACKGROUND:
The Administration is excited to report that the U.S. Department of Housing and Urban
Development (HUD) has proposed a settlement to the Audit Report on the City of Miami
Community Planning and Development Programs issued March 26, 1998 by the Office of the
Inspector General (OIG). For the last two (2) years, the primary focus of the Department of
Community Development has been to address the findings and complementary issues relating to
the Audit Report.
As issued, the Audit Report identifies approximately $21.3 million of questioned costs, which
represented an obvious fiscal burden on a City that was in the midst of recovering from financial
crisis. More importantly, the City faced the grim reality that the continuation of its HUD grant
programs, intended to address the immediate needs in the City's poorest neighborhoods, was
being threatened. The settlement proposal, if approved, will close the remaining unresolved
,financial findings in the Audit Report and is a testimony that the Administration has moved
progressively forward in alleviating the management concerns identified in the Report.
The repayment of $4,212,696 represents approximately 20% of the questioned costs identified in
the Audit Report and is the result of proactive administrative actions to satisfy HUD's
•
management concerns or a justification of costs that had been previously questioned by the OIG.
The HUD letter confirms the following disallowed costs that must be repaid by the City:
Disallowed Cost Cate or
Funding
Source
Original Amount of
Disallowed Costs
Final Amount'of
Ineli ible Costs
Finding 1- City Inappropriately Sent
$5,688,606:
1A - Grant administrative expenses
transferred between years
CDBG
$ 2,133,797
-0-
0 -transferred
1B - Exceeded 20% administrative cap
CDBG
$ 484,999.
.0 -
0-1C
IC - Unsupported Costs of Cost
Allocation Plan
CDBG
$ 2,518,210
$510,817
1D - Administrative Costs Charged to
Supplemental Disaster Grant
CDBG
$ 551,600
$ 47,532
TOTALS FOR FINDING 1 .
5,688,606
558 349 .
Finding 2 - Defaulted Loan Portfolio of
$10,954,347
2A - Uncollected Loan for DC Two
Exponent, Inc.
CDBG
$ 686,270
$686,270
2B - Past Due Interest and Late Fees
Forgiven for the Ideal Rehab, Inc.
and Liberty City Improvement
Corporation Loans
CDBG
$ 368,077
$ 368,077
2C - Defaulted Loan Portfolio
CDBG
$9,900,000
-0-1
TOTALS FOR FINDING 2
L01954,347
$1,054,347
Finding 3 - City allocated funds to a
project that was not feasible
(Northwestern Estates)
HOME
$ 4,750,000
$2,600,000
TOTALS FOR FINDING 3
4,750,000
2 600 000
TOTALS All FINDINGS
$21,392-();l
$4,212,696
�O-- 6400
The Federal Government provides the following three (3) options to reimburse the ineligible
expenses:
1. Option 1 - Payment of non -Federal funds directly to HUD for credit to the City's CDBG
line of credit account or HOME account, as appropriate.
2. Option 2 - Installment payment by a reduction in future allocations to the City with three
(3) years allowed to fully pay the obligation.
3. Option 3 - An internal transfer of non-federal funds by the City to its Community
Development or HOME account, as appropriate.
The Administration recommends that the City Commission approve Option 3 to repay the
ineligible expenses, which can be achieved through an internal transfer of funds within the
appropriate CDBG or HOME account rather than making a direct payment to HUD, as outlined
in Option 1. While Option 2 provides an opportunity to spread payments over a three (3) year
period through a reduction in the entitlement grant, it also eliminates the City's ability to
reprogram the disallowed expenditures to otherwise eligible activities. This has a triple negative
impact because, not only does it eliminate the City's ability to reprogram the ineligible costs for
eligible activities, but it also reduces the .amount of future funds available for allocation to the
City's depressed neighborhoods as a result of the decreased funding level and prohibits the City
from competing for other HUD grants since the findings will not be closed until the final
payment is received by the Federal Government. Execution of Option 1 or 3 will close the Audit
Report and enable the City to once again compete for HUD grants, will not affect future
entitlement grants and will enable the City to reinvest the repaid funds to meet community needs.
The Administration recommends that 1976 General Obligation Housing Bond Funds be used to
repay the $3,654,347 of ineligible costs relating to housing expenditures. The Administration
has identified approximately $4.3 million from this source that must be used for affordable
housing activities. It is further recommended that the remaining non-federal share balance of
$558,349 come from the General Fund. The total repayment of $4,212,696 will be transferred to
the City's HOME ($2.6 million) and CDBG ($1,612,696) accounts.
In addition to the ineligible expenditures relating to the Northwestern Estates Project, the City is
required by Federal regulations to continue the payment of relocation expenses relating to former
tenants of the Northwestern Estates Project for another two (2) years. It is estimated that an
additional $500,000 will be needed to meet this obligation and it is further recommended that the
City Commission approve the allocation of this amount from 1976 General Obligation Housing
Bond Funds to meet this obligation.
The HUD letter also addresses issues relating to the management of the City's loan program. As
previously cited, the ineligible expenditures sustained by HUD included the repayment of
$1,054,347 relating to loans to DC Two Exponent, Inc. ($686,270), Ideal Rehab, Inc. and Liberty
City Improvement Corporation Loans ($368,077). The Audit Report also raised significant
concerns regarding other loans that were not included among the ineligible expenditures
identified. The Administration has implemented procedures to address HUD's management
concerns and it is critical that the City maintains an aggressive posture in protecting the public
interest and integrity of the loan program by maintaining the processes that have been
established. The City is required to provide a Quarterly Report to HUD that provides a
breakdown of loans in default status and the steps taken to collect each loan. The HUD letter
specifically states that, "The field office will monitor the City's progress on this until final
closure."
It is recommended that the City Commission adopt the proposed resolution that resolves and
closes the findings of the OIG Audit report.
GUC(9VMF
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