Norfolk Housing Authority

This is a state performance audit of certain Norfolk Housing Authority activities over a two-year period.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of certain activities of the Norfolk Housing Authority for the period January 1, 2009 through December 31, 2010.”

The audit was done to see whether the housing authority followed rules and had adequate management controls in key areas like tenant selection, rent, spending, inspections, contracts, and cash management.

“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; and (12) level of need for operating subsidies and operating reserves.”

Public housing authorities handle public money, tenant placement, rent, property, and safety inspections, so residents and taxpayers need them to follow rules and manage resources properly.

“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 rely on public housing in Norfolk, this audit says the areas tested were being managed adequately during the review period.

“Based on our review we have concluded that, during the 24-month period ended December 31, 2010, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The auditor did not report any material weaknesses and concluded the authority complied with the rules in the areas tested.

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

The report does not list corrective actions or recommendations, because it found no material weaknesses in the areas tested.

“Based on our review we have concluded that, during the 24-month period ended December 31, 2010, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

This was a clean audit result for the tested areas of the Norfolk Housing Authority during January 1, 2009 through December 31, 2010.

“We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.”

“Management controls” means the authority’s internal procedures for things like selecting tenants, collecting rent, approving spending, protecting property, and following budget rules.

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