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Agreed Upon Procedures (AUP) Program

Each Local Housing Authority (LHA) must contract with an independent external certified public accounting (CPA) firm annually to perform “Agreed Upon Procedures (AUP)” review of the LHA’s financial records.

Program Information

Included in the Chapter 235 legislation is a requirement that each LHA must contract with an independent external certified public accounting (CPA) firm annually to perform “Agreed Upon Procedures (AUP)” review of the LHA’s financial records.

Posted AUP Reports

View AUP reports for each Local Housing Authority

The review of the LHA’s financial records focuses on the following criteria:

  • General Accounting
  • Tenant Accounting
  • Payroll
  • Accounts Payable
  • Inventory
  • Procurement
  • Eligibility Compliance

The AUP will cover the prior 12-month period as of the Local Housing Authority’s fiscal year-end and must be performed by a certified public accounting firm that has been pre-qualified by the Executive Office of Housing and Livable Communities (EOHLC), or LHAs may use the firm that conducts their federal single audit.

LHAs will be able to select the firm they wish to work with from the EOHLC pre-qualified list without additional procurement. LHAs must choose a different firm every five years.

Applicable Public Housing Notices

  • PHN 2020-26: Program Update for Agreed Upon Procedures (AUP)
  • PHN 2016-10: Clarification of Agreed Upon Procedures (AUP) Financial Review
  • PHN 2017-14: Agreed Upon Procedures (AUP) In the Publishing Year 

For further information:
Please contact the Bureau of Housing Management at (617) 573-1150.

Contact

Online

HLC on Mass.gov
Have a specific question or problem? Email HLC Contact at Housing.Help@mass.gov
Press Inquiries Email HLC Contact at tara.smith@mass.gov

Phone

Main Office Call HLC Contact, Main Office at (617) 573-1100

Please listen for phone menu options for EOHLC divisions

TTY Call HLC Contact, TTY at (617) 573-1140
Press Inquiries Call HLC Contact, Press Inquiries at 617-921-2578

Tara Smith, press secretary

General Program Questions Call HLC Contact, General Program Questions at 2-1-1

Mass211 is available 24/7 to answer general questions about EOHLC housing or home energy programs. Translation available.

Address

Main Office
100 Cambridge St, Suite 300, Boston, MA 02114
Directions

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