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We audited the Boston, MA, Housing Authority (Authority) because it was awarded more than $33 million in Capital Fund Recovery Grant funds under the American Recovery and Reinvestment Act of 2009 (Recovery Act) and obligated the majority of the grant shortly before the required obligation deadline. Our objectives were to determine whether the Authority (1) obligated the capital fund grant funds it received under the Recovery Act for eligible projects, (2) properly supported obligations, and (3) had adequate management controls governing its obligation process.

Overall, the Authority generally obligated capital funds for eligible projects, maintained proper support for the obligations related to the Capital Fund Recovery Grant, and had adequate management controls governing its obligation process. The Authority also administered its grant in accordance with requirements, and its accounting department maintained proper support and tracking of obligations for more than $33 million in Recovery Act capital funds. The Authority’s Recovery Act initiatives were well underway, and it appeared to be able to expend funding within the timeframe requirements of the Recovery Act.

This report contains no recommendations, and no further action is necessary.