Mashpee Housing Authority

This is a state performance audit of the Mashpee Housing Authority, covering July 1, 2010 through September 30, 2012.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of certain activities of Mashpee Housing Authority for the period July 1, 2010 through September 30, 2012.”

The audit checked whether the housing authority followed laws and rules, and whether its internal controls and 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 internal controls and management practices over the following areas and functions for the purpose of determining their adequacy: tenant selection; preparation and reoccupation of vacant units; rent determinations; collectability of accounts receivable; site inspections; payroll, travel, and fringe benefits; disbursements; inventory controls over property and equipment; contract procurement; cash management and investment practices; Department of Housing and Community Development (DHCD) approved budgets versus actual expenditures; level of need for operating subsidies and operating reserves; administration of modernization funds to determine, among other things, the existence of excess funds; and the Massachusetts Rental Voucher Program (MRVP).”

If you are a resident, taxpayer, or community member, the key takeaway is that the auditor did not report problems in the areas it tested.

“Based on our audit, for the period July 1, 2010 through September 30, 2012, the Authority maintained adequate internal controls and management practices and complied with applicable laws, rules, and regulations for the areas tested.”

The audit’s conclusion was clean: the authority’s tested operations were adequate and in compliance.

“Based on our audit, for the period July 1, 2010 through September 30, 2012, the Authority maintained adequate internal controls and management practices and complied with applicable laws, rules, and regulations for the areas tested.”

The report does not list corrective actions or recommendations; it says the audit contents were discussed with authority management.

“My audit staff discussed the contents of this report with management of the Authority.”

This was a broad review of many day-to-day housing authority functions, including tenant selection, rent calculations, spending, contracts, budgets, subsidies, and vouchers.

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

“Internal controls” means the rules and procedures an agency uses to manage money, records, property, contracts, and operations properly.

“Additionally, we gained an understanding of the internal controls we deemed significant to our audit objectives and evaluated the design and effectiveness of those controls.”