Carver Housing Authority
January 10, 2017 · Read the full official report (PDF) ↗
Published January 10, 2017 Audit covers April 1, 2012 – March 31, 2015 Under Suzanne M. Bump · 2011–2023
source
“Below is a summary of our findings and recommendations, with links to each page listed.”
Read the plain-English breakdown
This is a state performance audit of the Carver Housing Authority covering April 1, 2012 through March 31, 2015.
“In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted an audit of the Carver Housing Authority for the period April 1, 2012 through March 31, 2015.”
Auditors reviewed selected parts of the authority’s operations, including money handling, tenant eligibility, waiting lists, inspections, board oversight, 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, applicant waiting lists, site inspections, governance issues, and compliance with applicable reporting and data-collection requirements.”
These problems matter because weak records and oversight make it harder to know whether public housing is being run fairly, safely, and responsibly.
“The lack of a complete and up-to-date inventory record of state-owned property and equipment creates an undue risk of undetected loss, theft, or misuse.”
For residents and applicants, the audit points to practical issues: housing units may not have been inspected properly, vacant units may have taken too long to refill, and waiting-list handling may not have shown whether people were selected in the right order.
“As a result, the Authority lost approximately $3,397 in potential income,2 and eligible applicants in need of state-aided housing may have experienced unnecessary delays in obtaining it.”
The authority needed stronger controls, better records, regular inspections, more reliable board meetings, faster vacancy turnaround, and a complete inventory system.
“The Authority should complete its master inventory list and then conduct an inventory of its property and equipment and compare it to the current inventory list on hand.”
The auditor recommended specific fixes, and the authority responded that it would take steps such as holding monthly meetings, keeping both hardcopy and computerized waiting lists for now, using a more detailed inspection form, and updating inventory records.
“The Board will meet every month on the second Wednesday of the month.”
The most serious concern was that the authority could not adequately support $36,729 paid to its acting director, meaning auditors could not be sure all of that compensation was justified.
“Consequently, there is inadequate assurance that the acting director was entitled to the entire $36,729.”
A “performance audit” means the state was not just checking math; it was checking whether the housing authority followed rules and managed key operations properly.
“We conducted this performance audit in accordance with generally accepted government auditing standards.”
5 figure(s) pending source verification - not shown
What the Auditor checked
- Complied Did the Authority perform rent determinations and annual redeterminations during the audit period and correctly calculate rents in accordance with Department of Housing and Community Development (DHCD) regulations?
- Did not comply Did the Authority properly place qualified tenant applicants in the master ledger and on the program waiting list during the audit period, select qualified applicants from the waiting list, and place them in available housing?
- Did not comply Did the Authority’s board of commissioners hold meetings monthly as required?
- Did not comply Did the former executive (now acting) director comply with DHCD requirements regarding payroll and documentation of time and attendance?
- Complied Was there adequate supporting documentation for the Authority’s administrative expenses?
- Complied Was there adequate supporting documentation for the Authority’s credit-card expenses?
- Complied Did the Authority submit its financial statements and budgets in accordance with DHCD reporting requirements?
- Did not comply Did the Authority maintain a complete and up-to-date inventory list of its property and equipment and conduct an annual physical inventory in accordance with DHCD requirements?
- Did not comply Did the Authority perform annual inspections of all units and document the inspections?
- Did not comply Did the Authority refurbish and reoccupy vacant units in accordance with DHCD’s maintenance guideline of 21 working days?
- Complied Did the Authority properly manage its rent-collection process, including reconciling its accounts-receivable balances?
What the Auditor found
Why it matters: There is inadequate assurance that the acting director was entitled to the full amount paid.
Standard: DHCD Accounting Manual Section 15 and DHCD Public Housing Notice 2007-6 require leave, attendance, and timesheet records for executive directors. ( Section 15 of the Department of Housing and Community Development Accounting Manual; DHCD Public Housing Notice 2007-6 )
1 recommendation
- The Authority’s board should establish more effective controls over its administration of the compensation provided to its acting director.
Agency response & Auditor reply
Agency: "Time Sheets are kept in a binder weekly at the Authority for anyone to review."
Auditor: "Therefore, we again urge the Authority to implement more effective controls over its administration of the compensation provided to its acting director."
Why it matters: Missed meetings hindered the board’s ability to adequately govern the Authority’s financial and physical operations.
Standard: Section 3 of Article III of the Authority’s bylaws adopted in October 1975 requires meetings at least once per calendar month. ( Section 3 of Article III of the Authority’s bylaws adopted in October 1975 )
1 recommendation
- The board members should collaborate and only schedule monthly meetings on dates when they can confirm that a quorum will be present, so that they will not have to cancel required monthly meetings.agency: agreed
Agency response & Auditor reply
Agency: "The Board will meet every month on the second Wednesday of the month."
Why it matters: Auditors could not determine whether applicants were selected in the proper order, and applicants with greater need may have been passed over.
Standard: Section 5.16(2) of Chapter 760 of the Code of Massachusetts Regulations requires permanent handwritten master file and waiting-list ledgers. ( Section 5.16(2) of Chapter 760 of the Code of Massachusetts Regulations )
1 recommendation
- The Authority should maintain written waiting-list ledgers.agency: agreed
Agency response & Auditor reply
Agency: "Therefore hard copies will be obsolete but until that time the Authority will maintain both hard and computerized wait list."
Why it matters: There is inadequate assurance that units were monitored to ensure safe, decent, and sanitary housing.
Standard: DHCD’s Property Maintenance Guide requires written inspection reports and annual unit inspections. ( Chapter 3 of DHCD’s Property Maintenance Guide )
3 recommendations
- The Authority should develop policies and procedures for annual inspections of its housing units and ensure that these annual inspections are conducted.agency: partially agreed
- The Authority should make the inspection of its units a priority and have its maintenance employee dedicate sufficient time to make sure each unit is inspected annually.agency: partially agreed
- The Authority should ensure that all inspection forms are fully completed.agency: partially agreed
Agency response & Auditor reply
Agency: "As of this year we have created a new inspection with more detail."
Auditor: "Moreover, the Authority needs to make significant improvements to its inspection process, so we again urge it to implement our recommendations."
Why it matters: The Authority lost potential income, and eligible applicants may have experienced unnecessary delays in obtaining housing.
Standard: Chapter 1 of DHCD’s Property Maintenance Guide states that a reasonable outside limit for turning around vacancies is 21 working days where notice has been given. ( Chapter 1 of DHCD’s Property Maintenance Guide )
1 recommendation
- The Authority should reoccupy units within an average of 21 working days.
Agency response & Auditor reply
Agency: "The Authority works with the contractors so the repairs are done and the unit is reoccupied as soon as possible."
Why it matters: The lack of complete inventory records creates an undue risk of undetected loss, theft, or misuse.
Standard: DHCD Accounting Manual Section 15(D) and the Authority’s Inventory and Equipment Policy require annual physical inventories and complete fixed asset records. ( Section 15(D) of the DHCD Accounting Manual; The Authority’s Inventory and Equipment Policy )
1 recommendation
- The Authority should complete its master inventory list and then conduct an inventory of its property and equipment and compare it to the current inventory list on hand.agency: agreed
Agency response & Auditor reply
Agency: "All inventories will be checked during inspection and quarterly."
More audits of this entity
Other Office of the State Auditor reports on Carver Housing Authority .
- Carver Housing AuthorityHousing Authority · May 8, 2012