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We audited the Manchester Housing Authority (Authority) in Manchester, CT, because it obligated the majority of its $520,654 Public Housing Capital Fund Stimulus (Formula) Recovery Act Funded grant awarded under the American Recovery and Reinvestment Act of 2009 (Recovery Act) just before the required obligation deadline. Our objectives were to determine whether the Authority (1) obligated its grant funds in a timely manner for eligible projects, (2) maintained support for its obligations and expenditures, and (3) had adequate management controls over its obligation process.

The Authority obligated its Recovery Act funds in a timely manner for eligible projects and maintained the proper support for its obligations and expenditures. Its management controls over its obligation process were adequate and allowed the Authority to obligate $459,996 of the $520,654 grant for nine separate projects, with the remaining funds being obligated for administration and other fees.

We did not identify any deficiencies, and, therefore, there are no recommendations in this report.