Falmouth Housing Authority's Use of American Recovery and Reinvestment Act Funds

This is a Massachusetts State Auditor report reviewing how the Falmouth Housing Authority used federal ARRA stimulus money from 2009 to 2011.

“Our scope was limited to a review of the federal stimulus funds the Authority received under the American Recovery and Reinvestment Act (ARRA) of 2009.”

Auditors checked whether the authority received and spent the ARRA money properly, had controls over the spending, and followed grant rules and reporting requirements.

“The objectives of our audit were to obtain and review a listing of the type and amount of all ARRA funds the Authority has applied for, received, and expended; evaluate the Authority’s controls over ARRA expenditures; determine whether ARRA funds are being expended for their intended purposes and in compliance with laws, rules, and regulations applicable to each program; and determine whether the Authority is complying with ARRA accounting and reporting requirements as well as other grant requirements.”

Public money was involved, so the audit matters because it checked accountability, spending controls, contractor payments, procurement, and reporting.

“Internal control procedures developed and utilized by the Authority to ensure accountability for the administration and expenditure of ARRA funds”

For residents and taxpayers, the money supported improvements to public housing, including kitchen work and energy-efficient windows and storm doors.

“During the audit period, the Authority received ARRA grant funds totaling $337,668 from HUD for capital improvements, including kitchen renovations at an elderly/disabled public housing complex and the installation of energy-efficient windows and storm doors at a federalized state elderly/disabled public housing complex.”

The auditors did not report problems in the areas they tested; they concluded the authority had adequate controls and followed applicable requirements.

“Based on our review we have concluded that, for the period March 18, 2009 through May 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, and the grant money had already been fully spent by May 31, 2011.

“As of May 31, 2011 the Authority had expended the full amount of the ARRA grant.”

The audit covered $337,668 in federal funds and found the authority met the rules for the parts reviewed, which points to proper handling of this stimulus-funded housing work.

“During the audit period, the Authority received ARRA grant funds totaling $337,668 from HUD for capital improvements to its housing complexes.”

ARRA means the American Recovery and Reinvestment Act of 2009, a federal stimulus law; HUD means the U.S. Department of Housing and Urban Development, which provided the grant funds.

“During the audit period, the Authority received ARRA grant funds totaling $337,668 from HUD for capital improvements to its housing complexes.”