Spencer Housing Authority

This is an audit report from the Massachusetts State Auditor about the Spencer Housing Authority.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of certain activities of the Spencer Housing Authority for the period April 1, 2000 to August 31, 2001.”

The audit was done to see whether the housing authority had proper controls and followed the rules for its programs.

“The objectives of our audit were to assess the adequacy of the Authority’s management control system for measuring, reporting, and monitoring the effectiveness of its programs, and to assess compliance with laws, rules, and regulations applicable to each program.”

Public housing agencies handle housing, rent, payments, contracts, budgets, and public resources, so citizens need to know whether those activities are being managed properly.

“Property and equipment inventory-control procedures to determine whether the Authority properly protected and maintained its resources in compliance with DHCD requirements.”

If you live in or rely on public housing, this report says the tested areas, such as tenant selection, rent setting, inspections, and payments, were handled adequately during the audit period.

“Based on our review we have concluded that, during the 17-month period ended August 31, 2001, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

For the parts of the Spencer Housing Authority that auditors tested, the authority passed the review.

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

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

“cc: Charlene Kaiser, Executive Director”

The significant finding is that, over the 17-month period reviewed, auditors found the authority’s controls and compliance adequate in the tested areas.

“Based on our review we have concluded that, during the 17-month period ended August 31, 2001, the Authority maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

“Management controls” means the systems the authority uses to track, report, and oversee whether its programs are working and following the rules.

“The objectives of our audit were to assess the adequacy of the Authority’s management control system for measuring, reporting, and monitoring the effectiveness of its programs, and to assess compliance with laws, rules, and regulations applicable to each program.”