Holliston Housing Authority

This is an official Massachusetts State Auditor report on the Holliston Housing Authority, covering January 1, 2009 through December 31, 2010.

“Official Audit Report – Issued October 13, 2011”

The state audited the housing authority to check whether it followed laws and rules and whether its management practices were adequate.

“The objectives of our 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 certain activities and functions for the purpose of determining their adequacy.”

The authority manages public housing for elderly, handicapped, and family residents, so its operations affect local housing services.

“The Authority has 72 one-bedroom apartments at Cole Court for elderly and handicapped residents (Chapter 667-1 and 667-2) and six family apartments at 59 Hollis Street (Chapter 705) composed of two-, three-, and four-bedroom units.”

For a resident or taxpayer, the report says the authority’s tested operations appeared to be properly managed and compliant during the audit period.

“Based on our review we have concluded that, for the period January 1, 2009 through December 31, 2010, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The auditor concluded that the Holliston Housing Authority passed the review for the areas tested.

“Based on our review we have concluded that, for the period January 1, 2009 through December 31, 2010, 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 follow-up steps, because the audit found no material weaknesses in the reviewed areas.

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

This was a clean audit result: the auditor did not report material weaknesses and said the authority complied in the areas reviewed.

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

“Management controls” means the authority’s procedures for handling things like tenant selection, rent, spending, inspections, inventory, contracts, cash, budgets, reserves, and modernization funds.

“The objectives of our 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, the existence of excess funds.”