EIN: 046006541
UEI: ECBUHVADQL75
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 10, 2026. 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 10, 2027 (165 days from today).
What is a management decision? →FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
Criteria - Public Housing Authorities administering the Housing Voucher Cluster's Section 8 Housing Choice Voucher Program (Assistance Listing No. 14.871) are required to submit a Voucher for Payment of Annual Contributions and Operating Statement on a monthly basis to HUD electronically via the Voucher Management System (VMS). HUD relies on the audit of key line items to determine reasonableness of the data submitted for the purposes of calculating funding under the program. Condition - Restricted net position (RNP) and cash contained significant discrepancies between the reported amounts and the Authority's underlying records of approximately $209,000 and $69,000, respectively. Cause - The Authority's data input process was not sufficient to ensure accurate reporting. Effect - Inaccurate reporting of key line items such as RNP and cash may adversely affect HUD's funding determinations and program oversight. This increases the risk of under or over-funding and may result in compliance findings or corrective actions. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that management establish and implement a reconciliation process to ensure the reported figures on the VMS submission accurately reflect the underlying accounting records. Management's Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action taken - The Authority will review and verify key line items (including restricted net position, unrestricted net position and cash and investments) against the general ledger prior to VMS submission. Supervisory review will be required to confirm accuracy. ( c) Planned implementation date - The Authority plans to implement procedures during the year ending December 31, 2025 to resolve the reported finding.
Show full finding ▾Hide full finding ▴Criteria - Public Housing Authorities administering the Housing Voucher Cluster's Section 8 Housing Choice Voucher Program (Assistance Listing No. 14.871) are required to submit a Voucher for Payment of Annual Contributions and Operating Statement on a monthly basis to HUD electronically via the Voucher Management System (VMS). HUD relies on the audit of key line items to determine reasonableness of the data submitted for the purposes of calculating funding under the program. Condition - Restricted net position (RNP) and cash contained significant discrepancies between the reported amounts and the Authority's underlying records of approximately $209,000 and $69,000, respectively. Cause - The Authority's data input process was not sufficient to ensure accurate reporting. Effect - Inaccurate reporting of key line items such as RNP and cash may adversely affect HUD's funding determinations and program oversight. This increases the risk of under or over-funding and may result in compliance findings or corrective actions. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that management establish and implement a reconciliation process to ensure the reported figures on the VMS submission accurately reflect the underlying accounting records. Management's Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action taken - The Authority will review and verify key line items (including restricted net position, unrestricted net position and cash and investments) against the general ledger prior to VMS submission. Supervisory review will be required to confirm accuracy. ( c) Planned implementation date - The Authority plans to implement procedures during the year ending December 31, 2025 to resolve the reported finding.
Name of Auditee: Newton Housing Authority EFPR Group, CP As, PLLC December 31, 2024 Name of Audit Firm: Period Covered by the Audit: CAP Prepared by: Michael Lara, Executive Director Phone: (718) 382-5332 (A)Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action taken - The Authority will review and verify key line items (including restricted net position, unrestricted net position and cash and investments) against the general ledger prior to VMS submission. Supervisory review will be required to confirm accuracy. ( c) Planned implementation date - The Authority plans to implement procedures during the year ending December 31, 2025 to resolve the reported finding.
FAC accepted this audit on August 27, 2024 — management decision was due February 27, 2025.
FAC accepted this audit on May 21, 2023 — management decision was due November 21, 2023.
FAC accepted this audit on August 30, 2022 — management decision was due March 2, 2023.
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
FAC accepted this audit on October 18, 2020 — management decision was due April 18, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 6, 2018 — management decision was due March 6, 2019.
FAC accepted this audit on August 29, 2017 — management decision was due March 1, 2018.
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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