EIN: 042323774
UEI: KX6KPYCQKB75
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 15, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 15, 2026 (209 days ago).
What is a management decision? →Criteria - In accordance with 24 CFR §905.306(d)(5) and HUD Capital Fund Program (CFP) (Assistance Listing 14.872) requirements, a Public Housing Authority must obligate at least 90 percent of each Capital Fund grant, including formula grants, non-accumulating Replacement Housing Factor (RHF) funds, natural disaster funds, and lead-based paint grants, within 24 months of the funds becoming available for obligation. Condition - The Authority did not obligate at least 90 percent of its 2021 and 2022 CFP grants (MA01P099501-21 and MA01P099501-22) within the required 24-month period. As of the obligation end date, the Authority remained below the 90 percent obligation threshold for both grants. Cause - The Authority did not implement timely project planning, contract execution, or expenditure processes necessary to ensure compliance with the Capital Fund obligation requirements. Additionally, the Authority had executive level turnover. Effect - As a result of noncompliance, all of the Authority’s Capital Fund Program grants have been suspended. The Authority is unable to draw funds from the HUD Line of Credit Control System (LOCCS), which may delay or halt the execution of essential capital improvements and negatively impact the Authority’s residents. Questioned Costs - None reported. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend the Authority develop and implement corrective action plans to ensure timely obligation of CFP grants in accordance with HUD requirements. The Authority should also conduct regular monitoring of grant obligation status and establish internal controls to prevent future noncompliance. Lastly, the Authority should communicate with HUD to determine any possible remedies or waivers and to seek guidance on reinstatement of suspended funds. Managements Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will immediately work with HUD to reinstate the CFP grants and ensure all future deadlines are met. (c) Planned implementation date of corrective action - Completed by August 31, 2025.
Show full finding ▾Hide full finding ▴Criteria - In accordance with 24 CFR §905.306(d)(5) and HUD Capital Fund Program (CFP) (Assistance Listing 14.872) requirements, a Public Housing Authority must obligate at least 90 percent of each Capital Fund grant, including formula grants, non-accumulating Replacement Housing Factor (RHF) funds, natural disaster funds, and lead-based paint grants, within 24 months of the funds becoming available for obligation. Condition - The Authority did not obligate at least 90 percent of its 2021 and 2022 CFP grants (MA01P099501-21 and MA01P099501-22) within the required 24-month period. As of the obligation end date, the Authority remained below the 90 percent obligation threshold for both grants. Cause - The Authority did not implement timely project planning, contract execution, or expenditure processes necessary to ensure compliance with the Capital Fund obligation requirements. Additionally, the Authority had executive level turnover. Effect - As a result of noncompliance, all of the Authority’s Capital Fund Program grants have been suspended. The Authority is unable to draw funds from the HUD Line of Credit Control System (LOCCS), which may delay or halt the execution of essential capital improvements and negatively impact the Authority’s residents. Questioned Costs - None reported. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend the Authority develop and implement corrective action plans to ensure timely obligation of CFP grants in accordance with HUD requirements. The Authority should also conduct regular monitoring of grant obligation status and establish internal controls to prevent future noncompliance. Lastly, the Authority should communicate with HUD to determine any possible remedies or waivers and to seek guidance on reinstatement of suspended funds. Managements Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will immediately work with HUD to reinstate the CFP grants and ensure all future deadlines are met. (c) Planned implementation date of corrective action - Completed by August 31, 2025.
Name of Auditee: Saugus Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Laura Glynn, Executive Director Phone: (781) 233-2116 (A)Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will immediately work with HUD to reinstate the CFP grants and ensure all future deadlines are met. (c) Planned implementation date of corrective action - Completed by August 31, 2025.
FAC accepted this audit on August 28, 2024 — management decision was due February 28, 2025.
FAC accepted this audit on August 6, 2023 — management decision was due February 6, 2024.
FAC accepted this audit on September 12, 2022 — management decision was due March 12, 2023.
FAC accepted this audit on August 17, 2021 — management decision was due February 17, 2022.
FAC accepted this audit on September 27, 2020 — management decision was due March 27, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on August 9, 2018 — management decision was due February 9, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 30, 2017 — management decision was due March 2, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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