DEFINITION: A Scope of Work is an HA’s work plan, based on what the HA expects the service to entail. Scope and Compliance: 1. Audit of Authority's statement of net position and related statements of revenue, expenses and change in net position and the HUD Financial Data Schedule. 2. Audit Authority’s compliance over major federal award programs. 3 3. Audit will be in accordance with auditing standards generally accepted in the U.S. and Government Auditing Standards of the Comptroller General of the United States of America, provisions of 2CFR200 subpart F. 4. Testing the accounting records and other internal controls and procedures to adequately evaluate the fair presentation of the basic financial statements. 5. Testing pursuant to Agreed Upon Procedures (AUP) in accordance with MGL c.235 "An Act Relative to Local Housing Authorities", as clarified by the Massachusetts Department of Housing and Community Development. 6. Field testing will be performed at the executive offices of the Lowell Housing Authority, 350 Moody Street, Lowell, MA 01854. 7. Field work will be scheduled after the award and will begin on an agreeable date, but no later than April 3, 2025, however, it is the desire of the Authority to begin field work at an earlier date, preferably March 2025 or earlier.
