CFDA Numbers

Department of Housing and Urban Development (HUD)  https://beta.sam.gov/help/assistance-listing

HUD – Office of Community Planning and Development

Number Program Title Type
14.218 Community Development Block Grants/Entitlement Grants A
14.225 Community Development Block Grants/Special Purpose Grants/Insular Areas B
14.228 Community Development Block Grants/State’s program and Non-Entitlement Grants in Hawaii A
14.231 Emergency Solutions Grant Program A
14.239 Home Investment Partnerships Program A
14.241 Housing Opportunities for Persons with AIDS A
14.247 Self-Help Homeownership Opportunity Program B
14.248 Community Development Block Grants_Section 108 Loan Guarantees F
14.252 Section 4 Capacity Building for Community Development and Affordable Housing B
14.259 Community Compass Technical Assistance and Capacity Building B
14.261 Homeless Management Information Systems Technical Assistance B
14.265 Rural Capacity Building for Community Development and Affordable Housing Grants B
14.266 Border Community Capital Initiative B
14.267 Continuum of Care Program B, C
14.268 Rural Housing Stability Assistance Program B, C
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (CDBG-DR) A
14.270 Appalachia Economic Development Initiative B
14.271 Delta Community Capital Initiative B
14.272 National Disaster Resilience Competition B
14.273 Pay for Success Permanent Supportive Housing Demonstration B

HUD – Office of Fair Housing and Equal Opportunity

Number Program Title Type
14.400 Equal Opportunity in Housing N
14.401 Fair Housing Assistance Program_State and Local B
14.408 Fair Housing Initiatives Program B
14.416 Education and Outreach Initiatives B
14.417 Fair Housing Organization Initiatives B
14.418 Private Enforcement Initiatives B

HUD – Office of Healthy Homes and Lead Hazard Control

Number Program Title Type
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing B
14.902 Lead Technical Studies Grants B
14.905 Lead Hazard Reduction Demonstration Grant Program B
14.906 Healthy Homes Technical Studies Grants B
14.913 Healthy Homes Production Program B
14.914 Asthma Interventions in Public and Assisted Multifamily Housing B

HUD – Office of Housing-Federal Housing Commissioner

Number Program Title Type
14.103 Interest Reduction Payments_Rental and Cooperative Housing for Lower Income Families C, F
14.108 Rehabilitation Mortgage Insurance F
14.110 Manufactured Home Loan Insurance_Financing Purchase of Manufactured Homes as Principal Residences of Borrowers F
14.117 Mortgage Insurance_Homes F
14.119 Mortgage Insurance_Homes for Disaster Victims F
14.122 Mortgage Insurance_Homes in Urban Renewal Areas F
14.123 Mortgage Insurance_Housing in Older, Declining Areas F
14.126 Mortgage Insurance_Cooperative Projects F
14.127 Mortgage Insurance_Manufactured Home Parks F
14.128 Mortgage Insurance_Hospitals F
14.129 Mortgage Insurance_Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities F
14.133 Mortgage Insurance_Purchase of Units in Condominiums F
14.134 Mortgage Insurance_Rental Housing F
14.135 Mortgage Insurance_Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate F
14.138 Mortgage Insurance_Rental Housing for the Elderly F
14.139 Mortgage Insurance_Rental Housing in Urban Renewal Areas F
14.142 Property Improvement Loan Insurance for Improving All Existing Structures and Building of New Nonresidential Structures F
14.149 Rent Supplements_Rental Housing for Lower Income Families C
14.151 Supplemental Loan Insurance_Multifamily Rental Housing F
14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects F
14.157 Supportive Housing for the Elderly C
14.159 Section 245 Graduated Payment Mortgage Program F
14.162 Mortgage Insurance_Combination and Manufactured Home Lot Loans F
14.163 Mortgage Insurance_Single Family Cooperative Housing F
14.168 Land Sales-Certain Subdivided Land (Interstate Land Sales Registration) and Real Estate Settlement Procedures Act L, N
14.169 Housing Counseling Assistance Program B
14.171 Manufactured Home Dispute Resolution J
14.172 Mortgage Insurance_Growing Equity Mortgages F
14.175 Adjustable Rate Mortgages F
14.181 Supportive Housing for Persons with Disabilities C
14.183 Home Equity Conversion Mortgages F
14.184 Mortgages Insurance for Single Room Occupancy (SRO) Projects F
14.188 Housing Finance Agencies (HFA) Risk Sharing F
14.189 Qualified Participating Entities (QPE) Risk Sharing F
14.191 Multifamily Housing Service Coordinators B
14.195 Section 8 Housing Assistance Payments Program C
14.198 Good Neighbor Next Door Sales Program H
14.311 Single Family Property Disposition H
14.313 Dollar Home Sales H
14.314 Assisted Living Conversion for Eligible Multifamily Housing Projects B
14.316 Housing Counseling Training Program B
14.317 Section 8 Housing Assistance Payments Program Special Allocations (Recovery Act Funded) C
14.318 Assisted Housing Stability and Energy and Green Retrofit Investments Program (Recovery Act Funded) B
14.319 Multifamily Energy Innovation Fund B
14.321 FHA Technical Assistance Training – Transformation Initiative M
14.324 FHA PowerSaver Home Energy Improvement Pilot Program F
14.326 Project Rental Assistance Demonstration (PRA Demo) Program of Section 811 Supportive Housing for Persons with Disabilities B
14.327 Performance Based Contract Administrator Program C

HUD – Office of Policy Development and Research

Number Program Title Type
14.008 Transformation Initiative: Choice Neighborhoods Demonstration Small Research Grant Program B
14.506 General Research and Technology Activity J
14.516 Doctoral Dissertation Research Grants B
14.523 Transformation Initiative Research Grants: Sustainable Community Research Grant Program B
14.524 Transformation Initiative Research Grants: Natural Experiments B
14.525 Transformation Initiative Research Grants: Demonstration and Related Small Grants B
14.529 Fellowship Placement Pilot Program M
14.534 Strong Cities Strong Communities (SC2) National Resource Network B
14.535 Transformation Initiataive: Rental Assistance Demonstration Small Research Grant Program B
14.536 Research and Evaluations, Demonstrations, and Data Analysis and Utilization B

HUD – Office of Public and Indian Housing

Number Program Title Type
14.850 Public and Indian Housing C
14.856 Lower Income Housing Assistance Program_Section 8 Moderate Rehabilitation C
14.862 Indian Community Development Block Grant Program B
14.865 Public and Indian Housing_Indian Loan Guarantee Program F
14.866 Demolition and Revitalization of Severely Distressed Public Housing B
14.867 Indian Housing Block Grants A
14.869 Title VI Federal Guarantees for Financing Tribal Housing Activities F
14.870 Resident Opportunity and Supportive Services – Service Coordinators B
14.871 Section 8 Housing Choice Vouchers C
14.872 Public Housing Capital Fund A
14.873 Native Hawaiian Housing Block Grants B
14.874 Loan Guarantees for Native Hawaiian Housing F
14.877 Public Housing Family Self-Sufficiency under Resident Opportunity and Supportive Services B
14.878 Affordable Housing Development in Main Street Rejuvenation Projects B
14.879 Mainstream Vouchers C
14.881 Moving to Work Demonstration Program A
14.889 Choice Neighborhoods Implementation Grants B
14.891 Public and Indian Housing Transformation Initiative (TI) Technical Assistance (TA) J
14.892 Choice Neighborhoods Planning Grants B
14.893 Office of Native American Programs Training and Technical Assistance for Indian Housing Block Grant Program M
14.894 Office of Native American Programs Training and Technical Assistance for Native Hawaiian Housing Block Grant Program M
14.895 Jobs-Plus Pilot Initiative B
14.896 Family Self-Sufficiency Program B
14.898 ROSS Supportive Services Programs B

 

Types of Assistance:

  • A – Formula Grants
  • B – Cooperative Agreements
  • B – Project Grants
  • C – Direct Payments for a Specified Use
  • F – Guaranteed/Insured Loans
  • H – Sale, Exchange, or Donation of Property or Goods
  • J – Provision of Specialized Services
  • L – Dissemination of Technical Information
  • M – Training
  • N – Investigation of Complaints

Federal Award Identification Number (FAIN)

What is FAIN? (Federal Award Identification Number)

A memo dated June 12, 2013 states that each federal agency must assign a Federal Award Identification Number (FAIN), unique within the federal agency, to each financial assistance award.

To locate a FAIN number:

  1. Go to the USA Spending Website & then go to Award Search
  2. Select Award Type – for best results select all options
  3. Select Fiscal Year(s)
  4. Narrow Down Results (optional). We have had success by using the following options:
    • Select Department of Housing and Urban Development as the Awarding Agency
    • Enter Recipient Name
    • For Housing Authorities, in the award ID field, enter the Housing Authority Code (i.e. “NY009”)
  5. Click on Submit

How to Post a Peer Review for Public Access

STEP 1 – Log In to your AHACPA Account

STEP 2 – Go to your Profile link

STEP 3 – Scroll down to Peer Review File.  Click on Upload and select your peer review report.

STEP 4 – SAVE profile

STEP 5 – Retrieve your public file link

  • 5a – Go to Member Directory Individuals
  • 5b – Filter to find your name, then click on your information.
  • 5c – Right Click on “Download” link and select ‘Copy Link Location’.  Provide that link to anyone wishing to have access to your peer review.

As always, if you would like AHACPA to upload your peer review report please contact us.

Is Rotation in HUD Audits a Requirement and Does it Improve Audit Results?

From time-to-time AHACPA members contact us with inquiries regarding a HUD notice advising their clients about the need to change auditors simply because the auditor has been engaged for a certain number of years. When the requests are included in written communications they take a form similar to this:

“It is noted that the same auditor has prepared the PHA’s fiscal audit since at least 2008. In order to preserve auditor independence and to ensure objectivity in the examination of financial statements, housing authorities are strongly encouraged to rotate auditors. Please review the Generally Accepted Accounting Principles (GAAP) Flyer #6, Procuring an Audit, at the website below, for continued assurance of receiving quality and objective audits.”

When such communications are received by clients the general impression of management or the board is that HUD is requiring a change in auditors pursuant to either regulation or a claim that such a change improves the quality of the audit or the related financial reporting.

The members of AHACPA strongly support the overall goal of consistent, quality audits for HUD and Rural Development entities. Clearly, independence, objectivity and professional skepticism form the basis of every high-quality audit. These core values should be and are consistently addressed by the profession. Recommendations of auditor rotation from HUD personnel or other agencies appear to be based on the unsubstantiated presumption that mandatory auditor rotation is the answer to better quality audits.

There Is No Requirement For Auditor Rotation

No requirement exists for HUD engagements of any type. Nor is there any requirement under the Single Audit Act nor Government Auditing Standards. In fact no such requirement exists in any segment of an auditor’s business that we are aware of. Further, in 2013, the U. S. House of Representatives passed a bipartisan bill (H.R. 1564, The Audit Integrity and Job Protection Act) that prohibits, the Public Company Accounting Oversight Board (PCAOB) from requiring mandatory audit firm rotation for public companies; considered by many to the audits with the greatest risks.

If This Is Not Required, Why Does HUD Appear To Mandate Such a Change?

First, we have never seen a letter that actually required a change. Most merely suggest that a change may be in order. We believe HUD field office personnel feel it is in the government’s and the client’s best interests to rotate auditors periodically. The above statement indicates that they believe that periodic rotation “…preserves auditor independence, and ensures objectivity in the examination of financial statements…” This contention is based on the premise that auditors cannot be truly independent after such a lengthy relationship with the client and are too comfortable or not sufficiently independent to issue quality financial statements. In short, auditors want to reengaged by the client next year and are therefore susceptible to undue influence.

What Have Others Said?

In 2003, the General Accounting Office issued a report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services (GAO-04-216). This study was performed in response to the audit failures that had occurred. The study was developed to review existing professional literature regarding the benefits and costs of mandatory auditor rotation. In short, the GAO reached no firm conclusion that mandated auditor rotation had significant benefits. Subsequently, the PCAOB has tabled any further discussion of mandatory auditor rotation.

Hidden Costs Of Mandatory Rotation?

Audits in the affordable housing industry typically require substantially more commitment from the auditor than audits of for-profit entities. Such items as mandatory publishing of peer review results and expanded CPE requirements represent a significant investment in the industry for the auditor. Such investments may be considerable and represent the accumulation of specific knowledge in a specialized industry. Mandatory auditor rotation lessens the likelihood that a firm will “invest” in a client where the industry appears to limit audit tenure. Further, with every change the new auditor must start over learning about the client, its systems, internal control and management philosophies. In short, every change in auditors represents an additional opportunity for audit failure due to a lack of client-specific knowledge.

Audit proposals are costly for both the auditor and the client. The selection of an audit firm generally requires the client to solicit and evaluate proposals, interview likely candidates and evaluate the overall qualities of the competing firms. In general, a periodic review of audit firms may be beneficial to the client. However, such a process should not be based solely on the idea of periodic change. Rather, we believe this process is reserved for situations where dissatisfaction with the current auditors skills, or audit quality demand such a review.

Despite the issues discussed in the previous paragraph, maybe the most significant impact of mandatory rotation is on the client themselves. At every rotation of auditors, the client stuff must develop different procedures and relationships with audit staff. In fact, the most significant, comment from client personnel is that they must retrain the new auditor’s staff in their specific way of doing things. In many instances, client boards mandate auditor rotation against the will of management. Such decisions are a direct result of the lack of understanding of the amount of communication between the client and the auditor.

Finally, while some may argue that there is a perception that long audit tenure may adversely impact auditor objectivity and professional skepticism and therefore, impair the appearance of independence, we believe there are better, more effective ways to ensure that quality audits are consistently performed.

Other Audit Quality Enhancements

The auditing profession is in the midst of tremendous changes due to revised audit guidance from both the AICPA, OMB, the GAO and HUD. Such changes have focused significantly on enhancing auditor independence.

Current audit standards recognize that auditors consider longevity as a threat to independence. Such threats must be assessed and overcome to maintain proper professional skepticism of the auditor.

The auditor must also now disclose all nonaudit services being performed for the client and consider them as potential threats to independence. These changes are now having a significant impact on the relationship between the auditor and the client without mandatory rotation requirements. The

enhancements to the audit process are significant, but minimize the potential impacts the client personnel and maintain the vast amount of knowledge existing on the audit engagement.

Further, the recently revised audit risk assessment standards along with enhancements to the Yellowbook, A-133 and HUD audit guidance have also contributed significantly to audit quality. However, these changes have also increased the required investment of the auditor to participate in these engagements.

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In closing, the member firms of AHACPA would like to reiterate that auditor rotation is NOT a requirement. We further believe there is no correlation to mandatory auditor rotation and audit quality. In fact, we believe that consistent adherence to current standards is still the best way to achieve our mutual goal of high quality, affordable audits.

Sincerely,

Les Sparks
President
AHACPA

  • The information contained on this site is designed to provide accurate information in regard to the subject matter covered. However, this site is not a substitute for the promulgated standards or regulatory guidance. The information is provided with the understanding that AHACPA is not engaged in rendering legal, accounting, or other professional advice. If such advice is required, the services of a competent professional should be secured.