Brockton Housing Authority

This is a state performance audit of the Brockton Housing Authority covering January 1, 2012 through December 31, 2013.

“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 Brockton Housing Authority for the period January 1, 2012 through December 31, 2013.”

Auditors reviewed selected housing authority operations, including finances, tenant eligibility, procurement, inspections, leases, cost allocation, and required reporting.

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

These issues matter because they involve public money, housing access, oversight, and whether the authority followed state rules.

“This meant that the Authority did not provide DHCD with necessary information for oversight and transparency.”

For residents and applicants, the most direct issue was that empty apartments took too long to refill, which may have delayed housing for eligible people and reduced rent revenue.

“As a result, the Authority may have lost the opportunity to earn approximately $28,787 in rental income, and eligible applicants in need of state-aided housing may have experienced unnecessary delays in obtaining it.”

The authority was partly compliant in some areas, but auditors found six problems that needed correction.

“The Authority should take the necessary measures to ensure that it reoccupies units within an average of 21 days.”

The audit recommended fixes, and the authority said it had taken or planned steps such as improving approval systems, correcting salary reports, changing laundry controls, and trying to file reports on time.

“The Housing Authority will make every effort to submit its year-end financial statements within the required time frame and ensure that each Board member fully understands what they are voting to approve.”

The audit’s significance is that it pointed to avoidable risks: possible overpayment, weak cash oversight, delayed housing placements, late reports, and records that did not meet DHCD requirements.

“Not filing these reports with DHCD on time could jeopardize the Authority’s operating subsidies for the following quarter.”

Internal controls means practical safeguards, such as checks, records, approvals, and monitoring, that help protect money and make sure rules are followed.

“These controls should safeguard assets such as cash; promote efficiency; encourage compliance with appropriate policies, rules, and regulations; and ensure accuracy of accounting records.”