Wakefield Housing Authority

This is a Massachusetts State Auditor performance audit of the Wakefield Housing Authority, covering July 1, 2010 through June 30, 2012.

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

The audit checked whether the housing authority had proper controls over buying goods and services, and whether those purchases followed state housing rules and other applicable requirements.

“The objectives of our audit were to review and analyze the Authority’s internal controls over its procurement of goods and services and to determine whether its procurement activities were efficient and in compliance with the Department of Housing and Community Development’s (DHCD’s) procurement guidelines and laws, rules, and regulations applicable to state-aided housing programs.”

The authority manages public housing units and rental vouchers, so how it spends money and follows purchasing rules affects housing programs for local residents.

“The Authority also administers 31 housing vouchers funded by the Massachusetts Rental Voucher Program.”

If you live in or care about Wakefield public housing, the audit says the authority followed the tested purchasing rules and had adequate controls during the period reviewed.

“The Authority, which is located at 26 Crescent Street, operates 116 one-bedroom units for elderly or disabled residents, as well as another facility for elderly or handicapped residents that has 10 one-bedroom units and 3 congregate suites (whose tenants share living, kitchen, and dining facilities) containing five bedrooms each.”

The auditor concluded that Wakefield Housing Authority’s tested procurement practices were efficient and in compliance with the rules that applied.

“Based on our audit, we have concluded that, for the period July 1, 2010 through June 30, 2012, the Authority maintained adequate internal controls in the areas tested and was conducting its procurements in an efficient manner in compliance with DHCD guidelines and laws, rules, and regulations applicable to state-aided housing programs.”

The report does not list required fixes or corrective actions; it says the audit staff discussed the report with the authority’s management.

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

This is a clean audit result for the areas tested: the auditor found adequate controls and rule-compliant purchasing, rather than reporting findings of waste, noncompliance, or weak controls.

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

“Procurement” means buying goods and services. “Internal controls” means the checks and procedures used to make sure those purchases are handled properly.

“Specifically, we performed procedures such as interviewing personnel, reviewing policies, analyzing records, and examining documentation supporting recorded transactions.”