Public Housing Financial Management Template

Audit Screen Agreed-UponProcedures

Public Housing Financial Management Template

OMB: 2535-0107

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Audit Screen 31

Public Housing: Financial Statement Auditor Performs the Agreed-Upon Procedure

Independent Accountant's Report on Applying Agreed-Upon Procedure

We have performed the procedure described in the second paragraph of this report, which was agreed to by ______________ (the Housing Authority) and the U.S. Department of Housing and Urban Development, Real Estate Assessment Center (REAC), solely to assist them in determining whether the electronic submission of certain information agrees with related hard copy documents. The Housing Authority is responsible for the accuracy and completeness of the electronic submission. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedure is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedure described below either for the purpose for which this report has been requested or for any other purpose.

We compared the electronic submission of the items listed in the "UFRS Rule Information" column with the corresponding printed documents listed in the "Hard Copy Documents" column. The results of the performance of our agreed-upon procedure indicate agreement or non-agreement of electronically submitted information and hard copy documents as shown in the chart below.

We were engaged to perform an audit of the financial statements of the Housing Authority as of and for the fiscal year ended ________, and have issued our reports thereon dated __________. The information in the “Hard Copy Documents” column was included within the scope, or was a by-product, of that audit. Further, our opinion on the fair presentation of the Financial Data Schedule dated ________ , was expressed in relation to the basic financial statements of the Housing Authority taken as a whole.

A copy of the financial statement package and the FDS, which includes the auditor's report, is available in its entirety from the Housing Authority. We have not performed any additional auditing procedures since the date of the aforementioned audit reports. Further, we take no responsibility for the security of the information transmitted electronically to the U.S. Department of Housing and Urban Development, REAC.

This report is intended solely for the information and use of the Housing Authority and the U.S. Department of Housing and Urban Development, REAC, and is not intended to be and should not be used by anyone other than these specified parties.

PROCEDURE	UFRS RULE INFORMATION	HARD COPY DOCUMENTS	AGREES	DOES NOT AGREE
1	Balance Sheet and Revenue and Expense data (line items 111 to 1121)	Financial Data Schedule, all CFDAs
2	Footnotes (data element G5000-010)	Footnotes to audited basic financial statements
3	Type of opinion on the FDS (data element G5100-010)	Auditor’s supplemental report on FDS
4	Basic financial statements and auditor’s reports required to be submitted electronically	Basic Financial Statements (inclusive of auditor reports)

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earch

Firm Name

Employer Identification Number

Date

Completed

Audit Screen 32

Public Housing: Certified Public Accountant (CPA) Other than the Financial Statement Auditor Performs the Agreed-Upon Procedure

Independent Accountant's Report on Applying Agreed-Upon Procedure

We have performed the procedure described in the second paragraph, which was agreed to by ______________ (the Housing Authority) and the U.S. Department of Housing and Urban Development, Real Estate Assessment Center (REAC), solely to assist them in determining whether the electronic submission of certain information agrees with related hard copy documents. The Housing Authority is responsible for the accuracy and completeness of the electronic submission. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedure is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedure described below either for the purpose for which this report has been requested or for any other purpose.

We were not engaged to, and did not, perform an audit of the Housing Authority’s financial statements or the Financial Data Schedule (FDS), the objective of which would be the expression of an opinion. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that we would have reported to you.

A copy of the financial statement package and the FDS, which includes the auditor's report, is available in its entirety from the Housing Authority. We take no responsibility for the security of the information transmitted electronically to the U.S. Department of Housing and Urban Development, REAC.

PROCEDURE	UFRS RULE INFORMATION	HARD COPY DOCUMENTS	AGREES	DOES NOT AGREE
1	Balance Sheet and Revenue and Expense data (line items 111 to 1121)	Financial Data Schedule, all CFDAs
2	Footnotes (data element G5000-010)	Footnotes to audited basic financial statements
3	Type of opinion on the FDS (data element G5100-010)	Auditor’s supplemental report on the FDS
4	Basic financial statements and auditor’s reports required to be submitted electronically	Basic financial statements (inclusive of auditor’s reports)

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earch

Firm Name

Employer Identification Number

Date

Contact First Name

Contact Middle Name

Contact Last Name

Street Address Line 1

Street Address Line 2

City

State Code

Zip Code

Telephone

Completed

Complete Certification Procedures

Audited Screen 33

Public Housing: OMB Circular A-133 Auditor Performs the Agreed-Upon Procedure

Independent Accountant's Report on Applying Agreed-Upon Procedure

We have performed the procedure described in the second paragraph, which was agreed to by ______________ (the Housing Authority) and the U.S. Department of Housing and Urban Development, Real Estate Assessment Center (REAC), solely to assist them in determining whether the electronic submission of certain information agrees with related hard copy documents included within the OMB Circular A-133 reporting package. The Housing Authority is responsible for the accuracy and completeness of the electronic submission.. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedure is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedure described below either for the purpose for which this report has been requested or for any other purpose.

We were engaged to perform an audit in accordance with OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, for the Housing Authority as of and for the fiscal year ended _____________, and have issued our report thereon dated _______. The information in the “Hard Copy Documents” column was included within the scope, or was a by-product, of that audit. Further, our opinion on the fair presentation of the Financial Data Schedule (FDS) dated ________ , was expressed in relation to the basic financial statements of the Housing Authority taken as a whole.

A copy of the reporting package required by OMB Circular A-133, which includes the auditor's report, is available in its entirety from the Housing Authority. We have not performed any additional auditing procedures since the date of the aforementioned audit reports. Further, we take no responsibility for the security of the information transmitted electronically to the U.S. Department of Housing and Urban Development, REAC.

PROCEDURE	UFRS RULE INFORMATION	HARD COPY DOCUMENTS	AGREES	DOES NOT AGREE
1	Balance Sheet and Revenue and Expense data (line items 111 to 1121)	Financial Data Schedule , all CFDAs
2	Footnotes (data element G5000-010)	Footnotes to audited basic financial statements
3	Type of opinion on the FDS (data element G5100-010)	Auditor’s supplemental report on the FDS
4	Audit findings narrative (data element G5200-010)	Schedule of Findings and Questioned Costs
5	General Information (data element series G2000, G2100, G2200, G2300, G9000, G9100)	OMB Data Collection Form*
6	Financial Statement report information (data element G3000-010 to G3000-050)	Schedule of Findings and Questioned Costs, Part 1 and OMB Data Collection Form*
7	Federal program report information (data element G4000-010 to G4000-040)	Schedule of Findings and Questioned Costs, Part 1 and OMB Data Collection Form*
8	Federal agencies required to receive reporting package (data element G4000-050)	OMB Data Collection Form*
9	Basic financial statements and auditor’s reports required to be submitted electronically	Basic financial statements (inclusive of auditor’s reports)

UII

earch

Firm Name

Employer Identification Number

Date

Completed

Audited Screen 34

Public Housing: CPA other than the OMB A-133 Auditor Performs the Agreed-Upon Procedure

Independent Accountant's Report on Applying Agreed-Upon Procedure

We have performed the procedure described in the second paragraph, which was agreed to by ______________ (the Housing Authority) and the U.S. Department of Housing and Urban Development, Real Estate Assessment Center (REAC), solely to assist them in determining whether the electronic submission of certain information agrees with related hard copy documents included within the OMB Circular A-133 reporting package. The Housing Authority is responsible for the accuracy and completeness of the electronic submission.. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedure is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedure described below either for the purpose for which this report has been requested or for any other purpose.

We were not engaged to, and did not, perform an audit of the Housing Authority’s financial statements or the Financial Data Schedule (FDS), the objective of which would be the expression of an opinion. Accordingly, we do not express such an opinion. Further, we were not engaged to, and did not, perform an audit in accordance with OMB A-133, Audits of States, Local Governments, and Non-Profit Organizations. Had we performed additional procedures, other matters might have come to our attention that we would have reported to you.

A copy of the reporting package required by OMB Circular A-133, which includes the auditor's report, is available in its entirety from the Housing Authority. We take no responsibility for the security of the information transmitted electronically to the U.S. Department of Housing and Urban Development, REAC.

PROCEDURE	UFRS RULE INFORMATION	HARD COPY DOCUMENTS	AGREES	DOES NOT AGREE
1	Balance Sheet and Revenue and Expense data (line items 111 to 1121)	Financial Data Schedule, all CFDAs
2	Footnotes (data element G5000-010)	Footnotes to audited basic financial statements
3	Type of opinion on the FDS (data element G5100-010)	Auditor’s supplemental report on the FDS
4	Audit findings narrative (data element G5200-010)	Schedule of Findings and Questioned Costs
5	General Information (data element series G2000, G2100, G2200, G2300, G9000, G9100)	OMB Data Collection Form*
6	Financial Statement report information (data element G3000-010 to G3000-050)	Schedule of Findings and Questioned Costs, Part 1 and OMB Data Collection Form*
7	Federal program report information (data element G4000-010 to G4000-040)	Schedule of Findings and Questioned Costs, Part 1 and OMB Data Collection Form*
8	Federal agencies required to receive reporting package (data element G4000-050)	OMB Data Collection Form*
9	Basic financial statements and auditor’s reports required to be submitted electronically	Basic financial statements (inclusive of auditor reports)

UII

earch

Firm Name

Employer Identification Number

Date

Contact First Name

Contact Middle Name

Contact Last Name

Street Address Line 1

Street Address Line 2

City

State Code

Zip Code

Telephone

Completed

Audited Screen 34 Continued

Audited Screen 35

Public Housing: Audited A-133 Audit for a PHA that is a Component Unit and Does Not Require a Separate Audit Where it is the Same CPA

Independent Accountant's Report on Applying Agreed-Upon Procedure

The Housing Authority is a __________________ of the _________________(Reporting Entity). We were engaged to perform an audit in accordance with OMB A-133, Audits of States, Local Governments, and Non-Profit Organizations, for the Reporting Entity as of and for the fiscal year ended_____________, and have issued our report thereon dated ____________. The information in the “Hard Copy Documents” column was included within the scope, or was a by-product of that audit. Further, our opinion on the fair presentation of the Housing Authority’s Financial Data Schedule (FDS) dated __________, was expressed in relation to the basic financial statements of the Reporting Entity, taken as a whole.

A copy of the reporting package required by OMB Circular A-133, which includes the auditor's reports, is available in its entirety from the ___________________. We have not performed any additional auditing procedures since the date of the aforementioned audit reports. Further, we take no responsibility for the security of the information transmitted electronically to the U.S. Department of Housing and Urban Development, REAC.

This report is intended solely for the information and use of and the Housing Authority and the U.S. Department of Housing and Urban Development, REAC, and is not intended to be and should not be used by anyone other than these specified parties.

PROCEDURE	UFRS RULE INFORMATION	HARD COPY DOCUMENTS	AGREES	DOES NOT AGREE
1	Balance Sheet and Revenue and Expense (data line items 111 to 1121)	Financial Data Schedule of component unit
2	Footnotes (data element G5000-010)	Footnotes to audited basic financial statements of the reporting entity
3	Type of opinion on FDS (data element G5100-010)	Auditor's supplemental report on FDS

UII

Firm Name

Employer Identification Number

Date

Completed

Audited Screen 36

Public Housing: Audited A-133 Audit for a PHA that is a Component Unit and Does Not Require a

Separate Audit Where it is a Different CPA

Independent Accountant's Report on Applying Agreed-Upon Procedure

The Housing Authority is a __________________ of the _________________(Reporting Entity). We were not engaged to, and did not, perform an audit of the Reporting Entity’s financial statements or the Housing Authority’s Financial Data Schedule (FDS), the objective of which would be the expression of an opinion. Accordingly, we do not express such an opinion. Further, we were not engaged to, and did not perform an audit in accordance with OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

A copy of the reporting package required by OMB Circular A-133, which includes the auditor's report, is available in its entirety from the ___________________. We take no responsibility for the security of the information transmitted electronically to the U.S. Department of Housing and Urban Development, REAC.

This report is intended solely for the information and use of _______________ and the U.S. Department of Housing and Urban Development, REAC, and is not intended to be and should not be used by anyone other than these specified parties.

PROCEDURE	UFRS RULE INFORMATION	HARD COPY DOCUMENTS	AGREES	DOES NOT AGREE
1	Balance Sheet and Revenue and Expense (data line items 111 to 1121)	Financial Data Schedule of component unit
2	Footnotes (data element G5000-010)	Footnotes to audited basic financial statements of the reporting entity
3	Type of opinion on FDS (data element G5100-010)	Auditor's supplemental report on FDS

UII

earch

Firm Name

Employer Identification Number

Date

Contact First Name

Contact Middle Name

Contact Last Name

Street Address Line 1

Street Address Line 2

City

State Code

Zip Code

Telephone

Completed

Audit Screen 37

Public Housing: Audited Non-A-133 Audit for a PHA that is a Component Unit and Does Not Require a Separate Audit Where it is the Same CPA

Independent Accountant's Report on Applying Agreed-Upon Procedure

The Housing Authority is a __________________ of the _________________(Reporting Entity). We were engaged to perform an audit of the financial statements of the Reporting Entity’s as of and for the year ended _____________, and have issued our report thereon dated _________. The information in the “Hard Copy Documents” column was included within the scope, or was a by-product, of that audit. Further, our opinion on the fair presentation of the Housing Authority’s Financial Data Schedule (FDS) dated __________, was expressed in relation to the basic financial statements of the Reporting Entity, taken as a whole.

A copy of the financial statement package and the FDS, which includes the auditor's report, is available in its entirety from the ___________________. We have not performed any additional auditing procedures since the date of the aforementioned audit report. Further, we take no responsibility for the security of the information transmitted electronically to the U.S. Department of Housing and Urban Development, REAC.

PROCEDURE	UFRS RULE INFORMATION	HARD COPY DOCUMENTS	AGREES	DOES NOT AGREE
1	Balance Sheet and Revenue and Expense (data line items 111 to 1121)	Financial Data Schedule of component unit
2	Footnotes (data element G5000-010)	Footnotes to audited basic financial statements of the reporting entity
3	Type of opinion on FDS (data element G5100-010)	Auditor's supplemental report on FDS

UII

earch

Firm Name

Employer Identification Number

Date

Completed

Audited Screen 38

Public Housing: Audited Non-A-133 Audit for a PHA that is a Component Unit and Does Not Require a Separate Audit Where it is a Different CPA

Independent Accountant's Report on Applying Agreed-Upon Procedure

The Housing Authority is a __________________ of the _________________(the Reporting Entity). We were not engaged to, and did not perform an audit of the Reporting Entity’s financial statements or the Housing Authority’s Financial Data Schedule (FDS), the objective of which would be the expression of an opinion. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

A copy of the financial statement package and the FDS, which includes the auditor's report, is available in its entirety from the ___________________. We take no responsibility for the security of the information transmitted electronically to the U.S. Department of Housing and Urban Development, REAC.

PROCEDURE	UFRS RULE INFORMATION	HARD COPY DOCUMENTS	AGREES	DOES NOT AGREE
1	Balance Sheet and Revenue and Expense (data line items 111 to 1121)	Financial Data Schedule of component unit
2	Footnotes (data element G5000-010)	Footnotes to audited basic financial statements of the reporting entity
3	Type of opinion on FDS (data element G5100-010)	Auditor's supplemental report on FDS

UII

earch

Firm Name

Employer Identification Number

Date

Contact First Name

Contact Middle Name

Contact Last Name

Street Address Line 1

Street Address Line 2

City

State Code

Zip Code

Telephone

Completed

File Type	application/msword
File Title	Public Housing: Financial Statement Auditor performs the AUP
Author	HUD
Last Modified By	h15356
File Modified	2008-05-28
File Created	2008-01-03