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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.

The review of the LHA’s financial records focuses on eight criteria: Rent Collection, Payroll/Fringe Benefits, Accounts Payable/Disbursements, Inventory (Fixed Assets), Procurement, Cash Management and Investment Practices, Operating Subsidy, and Annual Rent Redetermination.

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 DHCD, 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 DHCD pre-qualified list without additional procurement. LHAs must choose a different firm every five years.

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

Name of CPA Firm:

Gary L DePace CPA PC

Guyder Hurley, P.C.

Thomas G. Flaherty, CPA

Contact Name:

Gary L DePace

Michael P. Guyder, CPA

Thomas Flaherty

Contact Phone:

(413)267-5223

617-376-6226

781-843-2011

Contact Email:

gary@depace.com

mguyder@guyder-hurley.com

tflaherty@norwoodlight.com

Website:

depace.com

www.guyder-hurley.com

 

 

Applicable Public Housing Notices

 

View AUP reports for each Local Housing Authority

 

For further information:

Please contact the Bureau of Housing Management at (617) 573-1150.

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