EIN: 141601549
UEI: DQQEKG9SMNE5
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 6, 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 January 6, 2027 (125 days from today).
What is a management decision? →FAC accepted this audit on August 1, 2025 — management decision was due February 1, 2026.
FAC accepted this audit on July 22, 2024 — management decision was due January 22, 2025.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on July 4, 2022 — management decision was due January 4, 2023.
FAC accepted this audit on August 19, 2021 — management decision was due February 19, 2022.
2020-001 Submission of Data Collection Form December 31, 2018, and December 31, 2019 Condition and criteria: 2 CFR, 200.343(a) states that the non-federal entity must submit, no later than 90 calendar days after the end date of the period of performance. Housing Assistance Program of Essex County, Inc.?s SF-SAC Data Collection Form for the years ended December 31, 2018, and December 31, 2019, were due September 30, 2019, and September 30, 2020, and have not been filed. Context: During our audit we became aware that Housing Assistance Program of Essex County, Inc.?s SF-SAC Data Collection Form for the years ended December 31, 2018, and December 31, 2019, were due September 30, 2019 and September 30, 2020 and have not been filed. Cause: The Organization?s independent auditors did not complete their portion of the data collection form. Potential effect: The Organization is late in filing of its data collection forms for the years ended December 31, 2018, and December 31, 2019, with the Bureau of Census. The result of late filing may delay future receipt of funding from federal grantor agencies or the Organization having to refund federal monies or make other restitution that would be material to the major program. Recommendation: When circumstances are in the Organization?s control it should strive to have its audit completed and submitted by the September 30 deadline.
Show full finding ▾Hide full finding ▴2020-001 Submission of Data Collection Form December 31, 2018, and December 31, 2019 Condition and criteria: 2 CFR, 200.343(a) states that the non-federal entity must submit, no later than 90 calendar days after the end date of the period of performance. Housing Assistance Program of Essex County, Inc.?s SF-SAC Data Collection Form for the years ended December 31, 2018, and December 31, 2019, were due September 30, 2019, and September 30, 2020, and have not been filed. Context: During our audit we became aware that Housing Assistance Program of Essex County, Inc.?s SF-SAC Data Collection Form for the years ended December 31, 2018, and December 31, 2019, were due September 30, 2019 and September 30, 2020 and have not been filed. Cause: The Organization?s independent auditors did not complete their portion of the data collection form. Potential effect: The Organization is late in filing of its data collection forms for the years ended December 31, 2018, and December 31, 2019, with the Bureau of Census. The result of late filing may delay future receipt of funding from federal grantor agencies or the Organization having to refund federal monies or make other restitution that would be material to the major program. Recommendation: When circumstances are in the Organization?s control it should strive to have its audit completed and submitted by the September 30 deadline.
2020-001 Submission of Data Collection Form December 31, 2018 and 2019 Summary of finding: 2 CFR, 200.343(a) states that the non-federal entity must submit, no later than 90 calendar days after the end date of the period of performance or 9 months after the year end. Housing Assistance Program of Essex County Inc's SF-SAC Data Collection Form for the years ended December 31, 2018 and December 31, 2019 were due September 30, 2019 and September 30, 2020 and have not been filed. Statement of Concurrence or Nonconcurrence: We agree with the finding of the independent auditor. Corrective Action: Housing Assistance Program of Essex County, Inc. has taken steps to implement procedures to address this issue commencing August 9, 2021. We are in the process of engaging an audit firm to perform the audit in March of 2022. Contact person: Bruce Misarski, Executive Director, phone (518) 873-6888, fax (518) 873-9102, email address bruce@hapec.org
2020-002 Financial and Performance Reporting Condition and criteria: 24 CFR, part 570, subpart I record keeping requirements states that the state shall establish and maintain such records as may be necessary to facilitate review and audit by HUD. Housing Assistance Program of Essex County, Inc.?s financial reporting for the year ended December 31, 2020, were materially misstated and required adjustments. Context: During our audit we became aware that significant transactions reported in Housing Assistance Program of Essex County, Inc.?s financial reporting for the year ended December 31, 2020 were materially misstated and required adjustments. Cause: The Organization?s management is responsible for providing resources and designing a system of internal control to provide reasonable assurance of performing and reporting in conformity with accounting principles and reporting to grantor agencies including passthrough entities. The board is responsible for monitoring actions to promptly remediate accounting records deemed as not in conformity with accounting principles. Potential effect: Significant transactions materially misstated could effect performance reporting and financial reporting. The result of a material misstatement may delay future receipt of funding from federal grantor agencies, or the Organization having to refund federal monies or make other restitution that would be material to the major program. Recommendation: The Organization should modify its policies and procedures to develop control activities which would address the risks of material misstatements in financial reporting. The Organization?s Board of Directors is responsible monitoring monthly reporting of financial information. To reduce the risk of noncompliance with record keeping requirements the Organization should provide sufficient time and resources for its personnel to improve the accounting system.
Show full finding ▾Hide full finding ▴2020-002 Financial and Performance Reporting Condition and criteria: 24 CFR, part 570, subpart I record keeping requirements states that the state shall establish and maintain such records as may be necessary to facilitate review and audit by HUD. Housing Assistance Program of Essex County, Inc.?s financial reporting for the year ended December 31, 2020, were materially misstated and required adjustments. Context: During our audit we became aware that significant transactions reported in Housing Assistance Program of Essex County, Inc.?s financial reporting for the year ended December 31, 2020 were materially misstated and required adjustments. Cause: The Organization?s management is responsible for providing resources and designing a system of internal control to provide reasonable assurance of performing and reporting in conformity with accounting principles and reporting to grantor agencies including passthrough entities. The board is responsible for monitoring actions to promptly remediate accounting records deemed as not in conformity with accounting principles. Potential effect: Significant transactions materially misstated could effect performance reporting and financial reporting. The result of a material misstatement may delay future receipt of funding from federal grantor agencies, or the Organization having to refund federal monies or make other restitution that would be material to the major program. Recommendation: The Organization should modify its policies and procedures to develop control activities which would address the risks of material misstatements in financial reporting. The Organization?s Board of Directors is responsible monitoring monthly reporting of financial information. To reduce the risk of noncompliance with record keeping requirements the Organization should provide sufficient time and resources for its personnel to improve the accounting system.
2020-002 Financial and Preforming Reporting Summary of finding: 24 CFR, part 570, subpart I record keeping requirements state that the state shall establish and maintain such records as may be necessary to facilitate review and audit by HUD. Housing Assistance Program of Essex County, Inc's financial reporting for the year ending 31, 2020, we materially misstated and required adjustments. Statement of Concurrence or Nonconcurrence: We agree with the finding of the independent auditor. Corrective Action: Housing Assistance Program of Essex County, Inc. has taken steps to implement procedures to address this issue commencing August 9, 2021. The misstatements have been corrected and we have adopted several policies to ensure proper reporting for future reporting. Including but not limited to the equity method for recording our wholly owned subsidiary. Fair value recording of our property and land held for resale. More in-depth review of accounts receivable to determine proper likelihood of collection. Timely meetings with the Finance Chair and the accountant to review finance report's and current financial position compared to budget. Quarterly review of the finance reports with the full finance committee to ensure accuracy. Contact person: Bruce Misarski, Executive Director, phone (518) 873-6888, fax (518) 873-9102, email address bruce@hapec.org
FAC accepted this audit on May 9, 2022 — management decision was due November 9, 2022.
FAC accepted this audit on May 8, 2022 — management decision was due November 8, 2022.
FAC accepted this audit on October 10, 2018 — management decision was due April 10, 2019.
FAC accepted this audit on October 3, 2018 — management decision was due April 3, 2019.
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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