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Title (click title for more info)IndustryFree/ MemberModifiedDownload
Adjusted Net Worth Calculation – FHA (pdf)02/29/2016Download/View
Agreed-Upon Procedure Engagement Letter – PHA03/16/2016Download/View
Agreed-Upon Procedures Engagement Letter – FHA (.docx)02/24/2016Download/View
Agreed-Upon Procedures Engagement Letter – FHA (.pdf)02/24/2016Download/View
Agreed-Upon Procedures Engagement Letter – NP02/01/2016Download/View
Agreed-Upon Procedures Engagement Letter – NP (.docx)02/24/2016Download/View
Agreed-Upon Procedures Engagement Letter – PHA03/16/2016Download/View
Agreed-Upon Procedures Engagement Letter – PM02/01/2016Download/View
Agreed-Upon Procedures Engagement Letter – PM02/24/2016Download/View
Agreed-Upon Procedures Rep Letter – PHA03/16/2016Download/View
Agreed-Upon Procedures Report – FHA-Lender10/13/2017Download/View
Agreed-Upon Procedures Report – FHA-Lender10/13/2017Download/View
Agreed-Upon Procedures Report – Non-Profit10/13/2017Download/View
Agreed-Upon Procedures Report – Non-Profit (pdf)10/13/2017Download/View
Agreed-Upon Procedures Report – PHA03/16/2016Download/View
Agreed-Upon Procedures Report – Profit Motivated10/13/2017Download/View
Agreed-Upon Procedures Report – Profit Motivated (pdf)10/13/2017Download/View
Agreed-Upon Procedures Representation Letter – PHA03/16/2016Download/View
Analytical Review – 2014 Year End Data10/27/2015Download/View
Audit Requirements Matrix – FHA (pdf)08/11/2015Download/View
Audit Requirements Matrix – FHA (xlsx)08/11/2015Download/View
Basic Accounting Desk Reference for HUD Loan Servicers (4370.4)Download/View
Borrower’s Certificate of Actual Cost (Section 242) – (form HUD-92330-OHF)09/01/2016Download/View
Capital Fund Guidebook04/01/2016Download/View
Change in AFS Submission Requirements for Some Multifamily Housing Projects (Notice H 2013-23)08/08/2013Download/View
Compliance Supplement 2 CFR Part 200, Appendix XI08/16/2017Download/View
Computation of Surplus Cash, Distributions and Residual Receipts (Section 232) – (form HUD-93486-ORCF)06/01/2014Download/View
Consolidated Audit Guide for Audits of HUD Programs, Download/View
Consolidated Audit Guide for Audits of HUD Programs: Chapter 1 – General Audit Guidance (2000.04 Rev-2)05/01/2013Download/View
Consolidated Audit Guide for Audits of HUD Programs: Chapter 2 – Reporting Requirement and Sample Reports (2000.04 Rev-2 CHG 13)03/01/2013Download/View
Consolidated Audit Guide for Audits of HUD Programs: Chapter 3 – HUD Multifamily Housing Programs (2000.04 Rev-2 CHG 7)07/01/2008Download/View
Consolidated Audit Guide for Audits of HUD Programs: Chapter 7 – FHA-Approved Lenders Audit Guidance (2000.04 Rev-2 Change 21)10/01/2016Download/View
Contractor Cost Certification Engagement LetterDownload/View
Contractor’s Certificate of Actual Cost (form 92330-A)03/01/1994Download/View
Contractor’s Certificate of Actual Cost (Section 242) – (form HUD-92330A-OHF)09/01/2016Download/View
Corrective Action Plan Sample – FHA (docx)02/19/2016Download/View
Corrective Action Plan Sample – FHA (pdf)02/29/2016Download/View
Cost Cert Mortgagor Engagement Letter08/15/2016Download/View
Cost Certification – Clarified Mortgagor Letter of RepDownload/View
Cost Certification – Contractor08/15/2016Download/View
Cost Certification Contractor08/15/2016Download/View
Cost Certification Contractor Engagement Letter – PM08/15/2016Download/View
Cost Certification Contractor Yellowbook GAGAS08/15/2016Download/View
Cost Certification Guide for Mortgagors and Contractors of HUD-Insured and Section 202/811 Multifamily Projects (4470.2)Download/View
Cost Certification MortgagorDownload/View
Cost Certification Mortgagor Engagement Letter08/15/2016Download/View
Cost Certified Clarified Mortgagor Letter of Rep – PM08/15/2016Download/View
Cost Certified Engagement Letter – PM08/15/2016Download/View
Direct Multifamily Housing Loans and Grants: Subpart G – Financial Management [7 CFR 3560 1-1-17 Edition]01/01/2017Download/View
Engagement Letter – FHA02/18/2016Download/View
Engagement Letter – FHA02/24/2016Download/View
Engagement Letter – Lender02/24/2016Download/View
Engagement Letter – NP02/18/2016Download/View
Engagement Letter – NP02/24/2016Download/View
Engagement Letter – NP11/30/2016Download/View
Engagement Letter – NP Multiyear11/30/2016Download/View
Engagement Letter – PHA03/16/2016Download/View
Engagement Letter – PM02/18/2016Download/View
Engagement Letter – PM02/24/2016Download/View
Engagement Letter – Rural Development01/05/2017Download/View
Engagement Letter – Rural Development01/05/2017Download/View
Engagement Letter RD – NP, 11/30/2016Download/View
Engagement Letter RD – PM, 11/30/2016Download/View
Exemption of Annual Financial Statement Submission for HUD-Assisted Properties with Section 515 Rural Rental Housing Mortgage Financing (Notice H 2013-16), 05/23/2013Download/View
FASSUB Industry User Guide07/07/2017Download/View
Federal Audit Clearing House (Submit Form SF-SAC)Download/View
FHA Lender Annual Certification Questions08/01/2016Download/View
Financial Operations and Accounting Procedures for Insured Handbook (4370.2)Download/View
Financial Prep Engagement Letter02/26/2016Download/View
Financial Statement Preparation Engagement LetterDownload/View
Findings and Questioned Costs06/07/2017Download/View
Flexible Subsidy Handbook (4355.1)Download/View
GASB 68 DisclosuresDownload/View
Government Auditing Standards (Yellow Book)12/01/2011Download/View
Guide to HMDA Reporting: Getting it RightDownload/View
HUD AcronymsDownload/View
HUD Multifamily Chart of Accounts (COA)02/28/2017Download/View
Implementing Affirmative Fair Housing Marketing Requirements (8025.1)Download/View
Independent Auditor’s Report – FHA02/26/2016Download/View
Independent Auditor’s Report – FHA02/26/2016Download/View
Independent Auditor’s Report – NP02/26/2016Download/View
Independent Auditor’s Report – NP02/26/2016Download/View
Independent Auditor’s Report – PHA03/16/2016Download/View
Independent Auditor’s Report – PHA03/16/2016Download/View
Independent Auditor’s Report – PHA Pension Qualified06/21/2016Download/View
Independent Auditor’s Report – PHA Pension Qualified06/21/2016Download/View
Independent Auditor’s Report – PM02/26/2016Download/View
Independent Auditor’s Report – PM02/01/2016Download/View
Independent Auditor’s Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance – NP11/30/2016Download/View
Independent Auditor’s Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance – PHA11/30/2016Download/View
Independent Auditor’s Report on Compliance for Each Major HUD Program and Report on Internal Control Over Compliance Required by the Consolidated Audit Guide for Audits of HUD Programs02/08/2017Download/View
Independent Auditor’s Report on Compliance for Each Major HUD Program and Report on Internal Control Over Compliance Required by the Consolidated Audit Guide for Audits of HUD Programs02/08/2017Download/View
Independent Auditor’s Report on Compliance for Each Major HUD Program and Report on Internal Control Over Compliance Required by the Consolidated Audit Guide for Audits of HUD Programs – FHA-Lender02/08/2017Download/View
Independent Auditor’s Report on Compliance for Each Major HUD Program and Report on Internal Control Over Compliance Required by the Consolidated Audit Guide for Audits of HUD Programs – FHA-Lender02/08/2017Download/View
Independent Auditor’s Report on Compliance for Each Major HUD Program and Report on Internal Control Over Compliance Required by the Consolidated Audit Guide for Audits of HUD Programs – Profit Motivated02/01/2017Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards02/24/2016Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards11/30/2016Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards03/16/2016Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards02/24/2016Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards08/15/2016Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards – FHA02/18/2016Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards – NP02/18/2016Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards – PHA03/16/2016Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards – PM02/18/2016Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards – PM Clean Opinion11/30/2016Download/View
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards (clean opinion)11/30/2016Download/View
LEAP Agreed Upon Procedure Letter of Representation (AUP Rep Letter) (docx)02/13/2018Download/View
LEAP Agreed Upon Procedure Letter of Representation (AUP Rep Letter) (pdf)02/13/2018Download/View
LEAP Audit Related Questions (ARQ) Tool12/31/2015Download/View
LEAP Financial Data Template (FDT) Tool06/19/2017Download/View
LEAP User Manual03/22/2017Download/View
Management Representation Letter – FHA02/24/2016Download/View
Management Representation Letter – MF/NP11/30/2016Download/View
Management Representation Letter – MF/PM11/30/2016Download/View
Management Representation Letter – PHA03/16/2016Download/View
Management Representation Letter – RD/NP11/30/2016Download/View
Management Representation Letter – RD/PM11/30/2016Download/View
Management, Servicing and Disposition Requirements for Projects Handbook (4566.2)Download/View
Matrix of Compliance Requirements08/16/2017Download/View
Membership ApplicationDownload/View
Mortgagee Approval Handbook (4060.1)08/14/2016Download/View
Mortgagor Cost Certification08/15/2016Download/View
Mortgagor’s Certificate of Actual Cost (form HUD-92330)03/01/1994Download/View
Multi-family Housing Program Requirements to Reduce Financial Reporting Requirements [Federal Register Final Rule]10/25/2017Download/View
Multifamily Asset Management and Project Servicing (4350.1)Download/View
Multifamily Conference 2017 Q & A Session, 12/14/2017Download/View
Multifamily Regulatory Agreement – HUD-92466M (June 2014 Version)06/01/2014Download/View
Multifamily Regulatory Agreement – HUD-92466M-11 (April 2011 Version)04/01/2011Download/View
Occupancy Requirements of Subsidized Multifamily Housing Programs (4350.3)Download/View
PHA Crossover and ScoringDownload/View
Presentation of Financial Statements – Going Concern (ASU 2014-15)08/01/2014Download/View
Principle Evaluation (COSO) Internal Control Tool, , , , 12/28/2017Download/View
Processing Plans of Action Under the Low-Income Housing Handbook (4350.6)Download/View
Quality Control Checklist (.docx)03/01/2016Download/View
Quality Control Checklist (pdf)03/01/2016Download/View
Reporting Findings Tool, 09/03/2017Download/View
Representation Letter – FHA02/26/2016Download/View
Representation Letter – NP11/30/2016Download/View
Representation Letter – PHA03/16/2016Download/View
Representation Letter – PM11/30/2016Download/View
Representation Letter RD – NP, 11/30/2016Download/View
Representation Letter RD – PM, 11/30/2016Download/View
Reviewing Annual and Monthly Financial Reports Handbook (4370.1)Download/View
Rural Development Direct Multifamily Housing Loans and Grants – Financial Management with new language from Final Rule Marked (click title for details)10/25/2017Download/View
Sample Financial Statement02/14/2017Download/View
Sample Financial Statement – NP01/06/2017Download/View
Sample Financial Statement – NP01/06/2017Download/View
Sample Financial Statement – PM02/14/2017Download/View
Sample Financial Statement – PM02/14/2017Download/View
Sample Non-Audit Services Checklist (xlsx)Download/View
SAS 132: The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern02/01/2017Download/View
Section 202 Direct Loan Program for Housing for the Elderly or Handicapped Handbook (4571.1)Download/View
Section 202 Supportive Housing for the Elderly Handbook (4571.3)Download/View
Section 232 Account Executive Listing03/01/2017Download/View
Section 8 Loan Management Set-Aside Program for Projects (4350.2)Download/View
Section 811 Supportive Housing for Persons with Disabilities. (4571.2)Download/View
Single Family Housing Policy Handbook 4000.112/30/2016Download/View
Submission and Review Requirements (“Bev Miller Memo”)06/22/2004Download/View
Subsidy Contract Administration and Field Monitoring (4350.5)Download/View
Summary of Financial Reporting and Auditing Guidance for HUD Multifamily Program Participants and Independent Auditors (FRAG)02/19/2003Download/View
Supplemental Government Auditing Standards Guide: Guaranteed Rural Rental Housing Program (Section 538)02/23/2012Download/View
Supportive Housing for Persons with Disabilities, Conditional Commitment Handbook (4571.4)Download/View
Supportive Housing for the Elderly – Conditional Commitment – Final (4571.5)Download/View
The Management Agent Handbook (4381.5)Download/View
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Super Circular”)12/26/2013Download/View
Uniform Financial Reporting Standards (UFRS)03/01/2001Download/View
Uniform Guidance Major11/30/2016Download/View
Uniform Guidance Major – PHA03/16/2016Download/View
Uniform System of Accounts for Cooperative Housing Corporations (4370.3)Download/View
Updated Guidelines for Continuation of Interest Reduction Payments after Refinancing: “Decoupling” (Notice H 2013-25)08/23/2013Download/View
Updated Requirements for Prepayment and Refinance of Section 202 Direct Loans (Notice H 2013-17)05/30/2013Download/View
USDA Letter Clarifying the New Financial Reporting Requirements for FY 201701/24/2018Download/View
Yellow Book Independence Decision Chart (pdf)05/05/2014Download/View

  • 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.