Dartmouth Housing Authority

This is a state audit of certain Dartmouth Housing Authority activities from July 1, 2008 through March 31, 2011.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of certain activities of the Dartmouth Housing Authority for the period July 1, 2008 to March 31, 2011.”

The audit was done to see whether the Authority followed rules and had adequate controls over housing operations and finances.

“The objectives of the audit were to determine the Authority’s compliance with applicable laws, rules, and regulations and to review and analyze its management controls and practices over the following areas and functions for the purpose of determining their adequacy: (1) tenant selection; (2) preparation and reoccupation of vacant units; (3) rent determinations; (4) collectability of accounts receivables; (5) site inspections; (6) payroll, travel, and fringe benefits; (7) disbursements; (8) inventory controls over property and equipment; (9) contract procurement; (10) cash management and investment practices; (11) Department of Housing and Community Development (DHCD)-approved budgets versus actual expenditures; (12) level of need for operating subsidies and operating reserves; and (13) administration of modernization funds to determine, among other items, this existence of excess funds.”

Public housing agencies handle tenant selection, rents, public funds, contracts, property, and subsidies, so weak controls could affect residents and taxpayers.

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

If you live in or pay taxes toward this housing system, the audit says the tested areas were being handled properly during the review period.

“Based on our review we have concluded that, during the 33-month period ended March 31, 2011, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The auditor found adequate controls and compliance in the tested areas.

“Based on our review we have concluded that, during the 33-month period ended March 31, 2011, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The report does not list corrective actions or recommendations, because no material weaknesses were found.

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

This was a clean result for the areas tested, covering a 33-month period of operations.

“Based on our review we have concluded that, during the 33-month period ended March 31, 2011, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

“Management controls” means the Authority’s systems and procedures for handling things like tenant selection, rent, spending, contracts, cash, property, and subsidies.

“To achieve the audit objectives, we reviewed the following:”