Dighton Housing Authority

This is a performance audit of the Dighton Housing Authority, covering July 1, 2012 through June 30, 2014.

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

The auditor checked whether the housing authority had proper management controls and followed relevant laws and rules.

“The objectives of our audit were to review and analyze the Authority’s management controls and practices and determine whether it complied with applicable laws, rules, and regulations.”

The authority manages state housing for elderly and special-needs tenants, so its operations affect vulnerable residents and public resources.

“The Authority currently manages and oversees 64 units of state housing for elderly tenants, as well as 8 units of state housing for special-needs tenants.”

If you live in or rely on Dighton public housing, the audit says the authority passed checks on spending, tenant eligibility, inspections, reporting, procurement, and modernization funds.

“Below is a list of our audit objectives, indicating each question we intended our audit to answer and the conclusion we reached regarding each objective.”

The auditor concluded that the authority had adequate controls and practices for the areas reviewed.

“Based on our audit, we have concluded that the Dighton Housing Authority has established adequate management controls and practices in the areas reviewed that were related to our audit objectives.”

The report does not list corrective actions or recommendations, because the audit did not find significant deficiencies.

“We did not identify any significant deficiencies in those areas.”

This is a clean audit result: every listed audit question was answered “Yes.”

“Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives.”

“Performance audit” means the auditor tested how well the authority followed rules and managed operations, not just whether the math added up.

“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, inventory of property and equipment, compliance with reporting requirements, and expenditure of modernization funds.”