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Review of Broward County’s Expenditure of CARES Act Funds

The OIG’s review found that the county spent its $340,744,702.30 of CRF proceeds on Broward Sheriff’s Office public safety payroll expenditures in accordance with the law and guidance from Treasury. Although we found that the county was in compliance, we did identify an inadvertent misspending of $72,632.42 that the county subsequently corrected. Additionally, we discovered that CRF proceeds may have been used for personnel benefits that Department of Treasury may not consider eligible.

Review of Expenditures Under the CARES Act Program

The objective of our review was to determine whether the County’s reported use of CARES Act funding was in accordance with United States Department of the Treasury (Treasury) requirements and supported by sufficient and allowable expenditures. We conclude the County’s reported use of CARES Act funding was in accordance with Treasury requirements and supported by sufficient and allowable expenditures.