offered by

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/Tenant Accounts Receivable/Write Offs
  • Payroll/Fringe Benefits
  • Accounts Payable/Disbursements
  • Inventory (Fixed Assets)
  • Procurement/Bidding for Goods & Services
  • Cash Management and Investment Practices
  • Operating Subsidy
  • Annual Rent Calculation and 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 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 nine 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

chris.rogers@claconnect.com

 

tewald@feacpa.com

 

gary@depace.com

www.claconnect.com

 

www.feacpa.com

 

www.depace.com

 

 

 

 

 

Guyder Hurley

 

Lisa Fallon, CPA, P.C.

 

Maletta & Company

Michael P. Guyder, CPA, Director

 

Lisa Fallon, CPA

 

Jason Geel, CPA

100 Grandview Road, Suite 320

 

212A Main Street

 

43 Enterprise Drive

Braintree, MA  02184

 

Monson, MA  01057

 

Bristol, CT  06010                                                                                                                        

617-376-6226

 

413-893-9585

 

860-582-6715 x120

mguyder@guyder-hurley.com

 

lfallon@lisafalloncpa.com

 

jgeel@malettacompany.com

www.guyder-hurley.com

 

www.lisafalloncpa.com

 

www.malettacompany.com

 

 

 

 

 

Marcum LLP

 

Roy & Associates

 

Thomas G. Flaherty, CPA

James Wilkinson, CPA

 

Jennifer D. Robinson, CPA

 

Thomas G. Flaherty, CPA

53 State Street, 17th Floor

 

209 State Street

 

817 Washington Street, Suite 201

Boston, MA  02109

 

Bangor, ME  04401

 

Braintree, MA  02184

401-457-6709

 

207-990-8909

 

781-843-2011

james.wilkinson@marcumllp.com

 

jennifer@roycpas.com

 

tom@tomflahertycpa.com

www.marcumllp.com

 

www.roycpas.com

 

 

Applicable Public Housing Notices

Posted AUP Reports

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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