Acton Housing Authority

This is a Massachusetts State Auditor performance audit of the Acton Housing Authority, covering selected activities from January 1, 2012 through December 31, 2013.

“I am pleased to provide this performance audit of the Acton Housing Authority.”

The State Auditor reviewed the housing authority because state law allows the office to audit certain public agencies and their activities.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, the Office of the State Auditor has conducted an audit of certain activities of the Acton Housing Authority for the period January 1, 2012 through December 31, 2013.”

The audit looked at important public responsibilities, including money handling, tenant eligibility, purchasing, inspections, leases, and reporting.

“In this performance audit, we reviewed and assessed selected financial and management activities of the Authority, such as financial operations, tenant eligibility, procurement of goods and services, site inspections, contracting, leasing, cost allocation, and compliance with reporting requirements.”

If you live in Acton or rely on public housing, the report says the authority’s tested housing, money, and management practices were working as required.

“Are the Authority’s expenditures allowable and related to its operations?”

For every audit question listed in the report, the auditor’s conclusion was yes.

“Below is a list of our audit objectives, indicating each question we intended our audit to answer; the conclusion we reached regarding each objective; and, if applicable, where each objective is discussed in the audit findings.”

The report does not list corrective actions or recommendations, because the tested areas passed the audit.

“My audit staff discussed the contents of this report with management of the agency, whose comments are reflected in this report.”

This matters because the Acton Housing Authority manages hundreds of state and federal housing units for elderly tenants, special-needs tenants, low-income families, voucher households, and federal housing residents.

“The Authority currently manages and oversees 91 units of state housing for elderly tenants, 12 units of state housing for special-needs tenants, 39 units of state scattered housing for low-income families, 12 units of housing under the Massachusetts Rental Voucher Program, and 155 units of federal housing.”

“Internal controls” means the checks and procedures an agency uses to protect money, property, records, and decisions from mistakes or misuse.

“To achieve our audit objectives, we gained an understanding of, and tested, the relevant internal controls for financial operations and reporting, tenant selection and occupancy, vacancies, annual rent determinations, site inspections, property and equipment, procurement, and use of development and modernization funds.”