HUD | U.S. Department of Housing and Urban Development |
AHACPA | Affordable Housing Association of CPAs |
SKE | Skills, Knowledge, Expertise |
HUD | U.S. Department of Housing and Urban Developmet |
NASBA | National Association of |
A/E | Account Executive |
AAFB | Area Approved for Business |
ABA | Annual Budget Authority |
ACC | Annual Contributions Contract |
AcSEC | Accounting Standards Executive Committee |
AFHMP | Affirmative Fair Housing Marketing Plan |
AFS | Annual Financial Statement |
AICPA | American Institute of Certified Public Accountants |
AMP | Asset Management Project |
ARC | Annual Required Contribution |
ARQ | Audit Required Questions |
ARRA | American Recovery and Reinvestment Act |
BLI | Budget Line Item |
BTA | Business-Type Activities |
CA | Contract Administrator |
CAAF | Coordinator Access Authorization Form |
CAC | EIV Role - Contract Admin. Coordinator (HUD Staff) |
CAIVRS | Credit Alert Interactive Voice Response System |
CAU | EIV Role - Contract Administrator User (Non-HUD) |
CEO | Chief Executive Officer |
CFDA | Catalog of Federal Domestic Assistance |
CFFP | Capital Fund Financing Program |
CFP | Capital Fund Program |
CFR | Code of Federal Regulation |
CMA | Computer Matching Agreement |
COCC | Central Office Cost Center |
COSO | Committee of Sponsoring Organizations |
CPA | Certified Public Accountant |
CPE | Continuing Professional Education |
DAS | Deputy Assistant Secretary |
DBA | Doing Business As |
DCF | Data Collection Form |
DE | Direct Endorsement |
DEC | Departmental Enforcement Center |
DHAP | Disaster Housing Assistance Program |
DVP | Disaster Voucher Program |
EC | Enforcement Center (see DEC) |
EIV | Enterprise Income Verification |
ELI | Extremely Low Income |
eLOCCS | Electronic Line of Credit Control System |
FAIN | Federal Award Identification Number |
Fannie Mae | Federal National Mortgage Association |
FASAB | Federal Accounting Standards Advisory Board |
FASB | Financial Accounting Standards Board |
FASS | Financial Assessment Subsystem |
FASSMF | See FASSUB |
FASS-PHA | Financial Assessment Subsystem - Public Housing Administration |
FASSUB | Financial Assessment Subsystem - Multifamily |
FDIC | Federal Deposit Insurance Corporation |
FDS | Financial Data Schedule |
FDT | Financial Data Template |
FHA | Federal Housing Administration |
FHA/MF | Federal Housing Administration/Multifamily |
FMC | PIH Financial Management Center |
FMD | Financial Management Division |
FRAG | Financial Reporting and Auditing Guide |
Freddie Mac | Federal Home Loan Mortgage Corporation |
FSS | Family Self Sufficiency |
FYE | Fiscal Year End |
GAAFR | Governmental Accounting, Auditing, and Financial Reporting ('The Blue Book') |
GAAP | Generally Accepted Accounting Principles |
GAAS | Generally Accepted Auditing Standards |
GAGAS | Generally Accepted Government Auditing Standards |
GAO | General Accounting Office |
GAS | Government Auditing Standards (see GAGAS) |
GASB | Governmental Accounting Standards Board |
Ginnie Mae | Government National Mortgage Association |
HAP | Housing Assistance Payment |
HCV | Housing Choice Voucher |
HDK | EIV Role - Helpdesk Personnel |
HECM | Home Equity Conversion Mortgage (Reverse mortgage) |
HEREMS | Housing Enterprise Real Estate Management System |
HFU | EIV Role - HUD Field Office User |
HHS | Health and Human Services |
HMDA | Home Mortgage Disclosure Act |
HOC | HUD Homeownership Center (FHA) |
HOH | Head of Household |
HQA | EIV Role - HQ User Administrator |
HQU | EIV Role - HUD HQ User |
HSC | EIV Role - Housing Coordinator (HUD Staff) |
HSU | EIV Role - Non-HUD User |
HUD | U.S. Department of Housing and Urban Development |
HUD OIG | HUD Office of Inspector General |
HUD PM | HUD Project Manager |
HUDCAPS | HUD Central Accounting and Program System |
IAR | Independent Auditor Report |
IG | Inspector General |
IP | Improvement Plan |
IPA | Independent Public Accountant (CPA) |
KDHAP | Katrina Disaster Housing Assistance Program |
LASS | Lender Assessment Subsystem |
LDP | Limited Denial of Participation |
LI | Low Income |
LIHTC | Low-income Housing Tax Credit |
LLC | Limited Liability Company |
LOCOM | Lower of cost or market |
M2M | Market to Market-OHMAR Restructured Loans |
MAHRA | Multifamily Assisted Housing Reform and Affordability Act |
MASS | Management Assessment Subsystem |
MCAW | Mortgage Credit Analysis Worksheet |
MD&A | Management Discussion and Analysis |
MF | Mixed Finance |
MFH | Multifamily Housing |
MINC | Management Interactive Network Connection (Rural Housing) |
MIP | Mortgage Insurance Premium |
MOR | Management & Occupancy Review |
MRB | Management Review Board |
MTW | Moving-to-Work |
NASS | iNtegrated Assessment Subsystem |
NCGAS | National Council on Governmental Accounting Statement |
NCUA | National Credit Union Administration |
NDNH | National Directory of New Hires |
NH | Nursing Home |
NPO | Non Profit Organization |
NRA | Net Restricted Assets |
O/A | Owners/Management Agent |
OAHP | Office of Affordable Housing Preservation |
OCBOA | Other Comprehesive Basis of Accounting |
OIG | Office of Inspector General |
OIG | EIV Role - OIG User |
OMB | Office of Management and Budget |
ONAP | Office of Native American Programs |
OPEB | Other Post Employment Benefits |
P&U Division | Processing & Underwriting Division in an HOC |
PASS | Physical Assessment Subsystem |
PCAOB | Public Company Accounting Oversight Board |
PEL | Project expense level |
PHA | Public Housing Authority |
PHAS | Public Housing Assessment System |
PIC | PIH Information Center |
PIH | (Office of) Public and Indian Housing |
PUM/PUPM | Per-Unit per Month |
QAD | Quality Assurance Division |
QAR | Quality Assurance Review |
QASS | Quality Assessment Subsystem |
QC | Quality Control |
QWHRA | Quality Housing & Work Responsibility Act |
R&O | Regulatory & Operating Agreement |
RA | Rental Assistance |
RAD | Rental Assistance Demonstration Program |
RASS | Residential Assessment Subsystem |
RDA | Rural Development Agency |
REAC | Real Estate Assessment Center |
REMS | Real Estate Management System |
RESPA | Real Estate Settlement Procedures Act |
RHIIP | Rental Housing Integrity Improvement Project |
RHS | Rural Housing Services |
RMCR | Residential Mortgage Credit Reports |
RRH | Rural Rental Housing |
RSI | Required Supplementary Information |
SAA | Single Audit Agency |
SAC | Special Application Center |
SAS | Statement on Auditing Standards |
SEFA | Schedule of Expenditures of Federal Awards |
SFAS | Statements of Financial Accounting Standards issued by FASB |
SKE | Skills, Knowledge, Experience |
SOP | Statement of Position |
SSAE | Statements on Standards for Attestation Engagements |
SSN | Social Security Number |
SUB | REAC AFS Submitter |
TAC | Technical Assistance Center |
TFAE | Total Federal Awards Expended |
TIN | Tax Identification Number |
TPA | Transfer of Physical Assets |
TRACS | Tenant Rental Assistance Certification System |
TSP | Tenant Selection Plan |
UAAF | User Access Authorization Form |
UEL | Utility Expense Level |
UFRS | Uniform Financial Reporting Standards |
UI | Unemployment Benefits |
UII | Unique IPA Identifier |
URL | Uniform Resource Locator |
VASH | HUD Veterans Affairs Supportive Housing Program |
V-Form | Yearly Verification Report for Lender |
VLI | Very Low Income |
VMS | Voucher Management System |
WASS | HUD's Secure Connection/Secure Systems |
Yellowbook | Government Auditing Standards issued by GAO (See GAGAS) |
ORCF | Office of Residential Care Facilities |
IRLC | Interest Rate Lock Commitment |
HOTMA | Housing Opportunity Through Modernization Act |
IOI | Identity of Interest |