Agreed Upon Procedures (AUP) Program

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.

Program Information

Included in this 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

• 2020-26
• 2016-10
• 2017-14

The following accounting firms have been pre-qualified by DHCD for the AUP financial review:

Clifton Larson Allen LLP		Fenton, Ewald & Associates, P.C.		Gary L. DePace CPA PC
Christian (Chris) J. Rogers, CPA, Principal		Teresa Ewald, CPA		Gary L. DePace, CPA
131 Hartwell Avenue, Suite 300		280 Hillside Avenue		202 Main Street
Lexington, MA  02421		Needham, MA  02494		Monson, MA  01057
781-402-6314		781-444-6630		413-267-5223
[e-mail]		[e-mail]		[e-mail]
www.claconnect.com		www.feacpa.com		www.depace.com
		Lisa Fallon, CPA, P.C.		Maletta & Company
		Lisa Fallon, CPA		Jason Geel, CPA
		212A Main Street		43 Enterprise Drive
		Monson, MA  01057		Bristol, CT  06010
		413-893-9585		860-582-6715 x120
		[e-mail]		[e-mail]
		www.lisafalloncpa.com		www.malettacompany.com
Marcum LLP		Roy & Associates		Thomas G. Flaherty, CPA
Michael P. Guyder, CPA		Jennifer D. Robinson, CPA		Thomas G. Flaherty, CPA
155 South Main Street, Suite 100		209 State Street		817 Washington Street, Suite 201
Providence, RI 02903		Bangor, ME  04401		Braintree, MA  02184
401-600-4725		207-990-8909		781-843-2011
[e-mail]		[e-mail]		[e-mail]
www.marcumllp.com		www.roycpas.com

For further information:
Please contact the Bureau of Housing Management at [phone].