Sandwich Housing Authority

This is a state audit of the Sandwich Housing Authority, covering selected operations over a 31-month period.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of certain activities of the Sandwich Housing Authority for the period March 1, 2008 to September 30, 2010.”

The audit was done to see whether the housing authority followed the rules and had adequate management controls.

“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 development and modernization funds to determine, among other items, the existence of excess funds; and (14) payments made under the Massachusetts Rental Voucher Program (MRVP).”

Public housing authorities handle housing, rent, subsidies, spending, contracts, and public funds, so residents and taxpayers need to know those systems are being managed 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 this housing authority, the audit found that the tested areas, including tenant selection, rents, inspections, and payments, were being handled adequately during the audit period.

“Based on our review we have concluded that, during the 31-month period ended September 30, 2010, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The audit did not report any significant failures or rule-breaking in the areas it tested.

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

The report does not list required corrective actions; it simply sends the audit results to the authority and copies the executive director.

“cc: Paula Schnepp, Executive Director”

This is a clean audit result for the tested areas of the Sandwich Housing Authority during March 1, 2008 through September 30, 2010.

“Based on our review we have concluded that, during the 31-month period ended September 30, 2010, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

“Material weaknesses” means serious problems in controls or compliance; the auditor says none were found in the areas reviewed.

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