Cohasset Housing Authority

This is a state audit of certain Cohasset Housing Authority activities covering January 1, 2008 through June 30, 2010.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of certain activities of the Cohasset Housing Authority for the period January 1, 2008 to June 30, 2010.”

The audit was done to see whether the authority had proper controls and followed the rules for the programs reviewed.

“The objectives of our audit were to assess the adequacy of the Authority’s management control system for measuring, reporting, and monitoring the effectiveness of its programs, and to evaluate compliance with laws, rules, and regulations applicable to each program.”

Public housing authorities handle housing, rent, contracts, budgets, and public resources, so residents and taxpayers need to know whether those systems are being managed properly.

“Authority expenditures to determine whether they were reasonable, allowable, and applicable to the Authority’s operation and were adequately documented and properly authorized in accordance with established criteria.”

If you live in or care about public housing in Cohasset, this audit looked at practical issues like tenant selection, rent calculations, vacancies, inspections, spending, contracts, and reserves.

“Annual rent-determination procedures to verify that rents were calculated properly and in accordance with DHCD regulations.”

For the areas the auditor tested, the Cohasset Housing Authority had adequate controls and followed applicable requirements during the audit period.

“Based on our review we have concluded that, during the 30-month period ended June 30, 2010, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The report does not list required fixes or recommendations, because the audit found no material weaknesses in the tested areas.

“Our tests in the above-mentioned areas disclosed no material weaknesses.”

This is a clean result for the tested areas: the auditor did not identify major control failures or rule violations during the 30-month period reviewed.

“Based on our review we have concluded that, during the 30-month period ended June 30, 2010, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

“Generally accepted government auditing standards” means the audit followed recognized rules for how government performance audits should be planned and carried out.

“Our audit was conducted in accordance with applicable generally accepted government auditing standards for performance audits and, accordingly, included such audit tests and procedures as we considered necessary.”