Plymouth Housing Authority

This is a state performance audit of the Plymouth Housing Authority covering January 1, 2012 through September 30, 2013.

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

The auditor reviewed whether the housing authority followed laws and rules and whether its controls and practices worked properly.

“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 to determine whether (1) the Authority’s funds were expended and collected for their intended purpose and in compliance with the Department of Housing and Community Development’s (DHCD’s) requirements; (2) the Authority’s tenants were properly selected and housed and rent determinations were accurate, complete, and in compliance with DHCD regulations; (3) the Authority procured goods and services, including all contracts, in accordance with Chapter 30B of the General Laws; (4) the Authority properly maintained its units in accordance with 105 Code of Massachusetts Regulations 410 (the State Sanitary Code); and (5) the Authority allocated costs in accordance with DHCD guidelines.”

The audit matters because the authority manages public housing for low-income families, elderly tenants, and people with special needs.

“The Authority currently manages and oversees 45 units of state housing for low-income families and 191 units of state housing for elderly tenants, as well as an additional 8 units of state housing for tenants with special needs.”

If you live in or care about Plymouth public housing, the report says the authority passed the audit checks in areas like rent, tenant selection, spending, contracts, and unit maintenance.

“Further, we conducted audit testing in the following areas:”

The auditor concluded that the Plymouth Housing Authority had adequate controls and followed applicable rules for the areas tested.

“Based on our audit, for the period January 1, 2012 through September 30, 2013, 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 because the audit did not identify findings in the tested areas.

“Summary of Results”

This is a clean audit result for the tested areas, meaning the auditor did not report violations or control failures for the review period.

“Through inquiry and examination of source documents during the performance of the foregoing audit procedures, no instances of transactions with related parties came to our attention.”

“Management controls” means the policies, records, reviews, and procedures used to make sure money, housing decisions, inspections, contracts, and reporting are handled properly.

“To achieve our audit objectives, we gained an understanding of, and tested, the relevant internal controls for financial operations, tenant selection and occupancy, vacancies, annual rent determinations, site inspections, property maintenance, operating subsidies, administrative expenses, property and equipment, and contract procurement, as well as modernization.”