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Adjusted Net Worth Calculation – FHA (pdf)02/29/2016Download/Viewfha-lender_free
Agreed-Upon Procedure Engagement Letter – PHA03/16/2016Download/Viewpha_free
Agreed-Upon Procedures Engagement Letter – FHA (.docx)02/24/2016Download/Viewfha-lender_member
Agreed-Upon Procedures Engagement Letter – FHA (.pdf)02/24/2016Download/Viewfha-lender_free
Agreed-Upon Procedures Engagement Letter – NP02/01/2016Download/Viewmultifamily_free
Agreed-Upon Procedures Engagement Letter – NP (.docx)02/24/2016Download/Viewmultifamily_member
Agreed-Upon Procedures Engagement Letter – PHA03/16/2016Download/Viewpha_member
Agreed-Upon Procedures Engagement Letter – PM02/01/2016Download/Viewmultifamily_free
Agreed-Upon Procedures Engagement Letter – PM02/24/2016Download/Viewmultifamily_member
Agreed-Upon Procedures Rep Letter – PHA03/16/2016Download/Viewpha_member
Agreed-Upon Procedures Report – FHA-Lender10/13/2017Download/Viewfha-lender_member
Agreed-Upon Procedures Report – FHA-Lender10/13/2017Download/Viewfha-lender_free
Agreed-Upon Procedures Report – Non-Profit10/13/2017Download/Viewmultifamily_member
Agreed-Upon Procedures Report – Non-Profit (pdf)10/13/2017Download/Viewmultifamily_free
Agreed-Upon Procedures Report – PHA03/16/2016Download/Viewpha_member
Agreed-Upon Procedures Report – Profit Motivated10/13/2017Download/Viewmultifamily_member
Agreed-Upon Procedures Report – Profit Motivated (pdf)10/13/2017Download/Viewmultifamily_free
Agreed-Upon Procedures Representation Letter – PHA03/16/2016Download/Viewpha_free
Analytical Review – 2014 Year End Data10/27/2015Download/Viewmultifamily_free
Annual Contributions Contract HUD-53012 (ACC)04/01/2018Download/Viewpha_free
Audit Requirements Matrix – FHA (pdf)08/11/2015Download/Viewfha-lender_free
Audit Requirements Matrix – FHA (xlsx)08/11/2015Download/Viewfha-lender_member
Basic Accounting Desk Reference for HUD Loan Servicers (4370.4)Download/Viewmultifamily_free
Borrower’s Certificate of Actual Cost (Section 242) – (form HUD-92330-OHF)09/01/2016Download/Viewmultifamily_free
Capital Fund Guidebook04/01/2016Download/Viewpha_free
Change in AFS Submission Requirements for Some Multifamily Housing Projects (Notice H 2013-23)08/08/2013Download/Viewmultifamily_free
Compliance Supplement 2 CFR Part 200, Appendix XI08/16/2017Download/Viewmultifamily_free
Computation of Surplus Cash, Distributions and Residual Receipts (Section 232) – (form HUD-93486-ORCF)06/01/2014Download/Viewmultifamily_free
Consolidated Audit Guide for Audits of HUD Programs, Download/Viewfha-lender multifamily_free
Consolidated Audit Guide for Audits of HUD Programs: Chapter 1 – General Audit Guidance (2000.04 Rev-2)05/01/2013Download/Viewgeneral_free
Consolidated Audit Guide for Audits of HUD Programs: Chapter 2 – Reporting Requirement and Sample Reports (2000.04 Rev-2 CHG 13)03/01/2013Download/Viewgeneral_free
Consolidated Audit Guide for Audits of HUD Programs: Chapter 3 – HUD Multifamily Housing Programs (2000.04 Rev-2 CHG 7)07/01/2008Download/Viewmultifamily_free
Consolidated Audit Guide for Audits of HUD Programs: Chapter 7 – FHA-Approved Lenders Audit Guidance (2000.04 Rev-2 Change 21)10/01/2016Download/Viewfha-lender_free
Contractor Cost Certification Engagement LetterDownload/Viewmultifamily_free
Contractor’s Certificate of Actual Cost (form 92330-A)03/01/1994Download/Viewmultifamily_free
Contractor’s Certificate of Actual Cost (Section 242) – (form HUD-92330A-OHF)09/01/2016Download/Viewmultifamily_free
Corrective Action Plan Sample – FHA (docx)02/19/2016Download/Viewfha-lender_member
Corrective Action Plan Sample – FHA (pdf)02/29/2016Download/Viewfha-lender_free
Cost Cert Mortgagor Engagement Letter08/15/2016Download/Viewmultifamily_member
Cost Certification – Clarified Mortgagor Letter of RepDownload/Viewmultifamily_free
Cost Certification – Contractor08/15/2016Download/Viewmultifamily_free
Cost Certification Contractor08/15/2016Download/Viewmultifamily_member
Cost Certification Contractor Engagement Letter – PM08/15/2016Download/Viewmultifamily_member
Cost Certification Contractor Yellowbook GAGAS08/15/2016Download/Viewmultifamily_member
Cost Certification Guide for Mortgagors and Contractors of HUD-Insured and Section 202/811 Multifamily Projects (4470.2)Download/Viewmultifamily_free
Cost Certification MortgagorDownload/Viewmultifamily_member
Cost Certification Mortgagor Engagement Letter08/15/2016Download/Viewmultifamily_free
Cost Certified Clarified Mortgagor Letter of Rep – PM08/15/2016Download/Viewmultifamily_member
Cost Certified Engagement Letter – PM08/15/2016Download/Viewmultifamily_member
Direct Multifamily Housing Loans and Grants: Subpart G – Financial Management [7 CFR 3560 1-1-17 Edition]01/01/2017Download/Viewrural-development_free
Engagement Letter – FHA02/18/2016Download/Viewfha-lender_member
Engagement Letter – FHA02/24/2016Download/Viewfha-lender_free
Engagement Letter – Lender02/24/2016Download/Viewfha-lender_member
Engagement Letter – NP02/18/2016Download/Viewmultifamily_member
Engagement Letter – NP02/24/2016Download/Viewmultifamily_free
Engagement Letter – NP11/30/2016Download/Viewmultifamily_free
Engagement Letter – NP Multiyear11/30/2016Download/Viewmultifamily_member
Engagement Letter – PHA03/16/2016Download/Viewpha_member
Engagement Letter – PM02/18/2016Download/Viewmultifamily_member
Engagement Letter – PM02/24/2016Download/Viewmultifamily_free
Engagement Letter – Rural Development01/05/2017Download/Viewrural-development_free
Engagement Letter – Rural Development01/05/2017Download/Viewrural-development_free
Engagement Letter RD – NP, 11/30/2016Download/Viewmultifamily rural-development_member
Engagement Letter RD – PM, 11/30/2016Download/Viewmultifamily rural-development_member
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/Viewmultifamily rural-development_free
FASSUB Industry User Guide07/07/2017Download/Viewmultifamily_free
Federal Audit Clearing House (Submit Form SF-SAC)Download/Viewmultifamily_free
FHA Lender Annual Certification Questions08/01/2016Download/Viewfha-lender_free
Financial Operations and Accounting Procedures for Insured Handbook (4370.2)Download/Viewmultifamily_free
Financial Prep Engagement Letter02/26/2016Download/Viewmultifamily_member
Financial Statement Preparation Engagement LetterDownload/Viewmultifamily_free
Findings and Questioned Costs06/07/2017Download/Viewfha-lender_free
Flexible Subsidy Handbook (4355.1)Download/Viewmultifamily_free
GASB 68 DisclosuresDownload/Viewpha_free
Government Auditing Standards (Yellow Book)12/01/2011Download/Viewgeneral_free
Guide to HMDA Reporting: Getting it RightDownload/Viewfha-lender_free
HUD AcronymsDownload/Viewgeneral_free
HUD Multifamily Chart of Accounts (COA)02/28/2017Download/Viewmultifamily_free
Implementing Affirmative Fair Housing Marketing Requirements (8025.1)Download/Viewmultifamily_free
Independent Auditor’s Report – FHA02/26/2016Download/Viewfha-lender_member
Independent Auditor’s Report – FHA02/26/2016Download/Viewfha-lender_free
Independent Auditor’s Report – NP02/26/2016Download/Viewmultifamily_member
Independent Auditor’s Report – NP02/26/2016Download/Viewmultifamily_free
Independent Auditor’s Report – PHA03/16/2016Download/Viewpha_member
Independent Auditor’s Report – PHA03/16/2016Download/Viewpha_free
Independent Auditor’s Report – PHA Pension Qualified06/21/2016Download/Viewpha_member
Independent Auditor’s Report – PHA Pension Qualified06/21/2016Download/Viewpha_free
Independent Auditor’s Report – PM02/26/2016Download/Viewmultifamily_member
Independent Auditor’s Report – PM02/01/2016Download/Viewmultifamily_free
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/Viewmultifamily_free
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/Viewpha_free
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/Viewmultifamily_free
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/Viewmultifamily_free
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/Viewfha-lender_member
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/Viewfha-lender_free
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/Viewmultifamily_member
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/Viewfha-lender_free
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/Viewmultifamily_free
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/Viewpha_free
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/Viewmultifamily_free
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_free
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/Viewfha-lender_member
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/Viewmultifamily_member
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/Viewpha_member
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/Viewmultifamily_member
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/Viewmultifamily_member
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/Viewmultifamily_free
LEAP Agreed Upon Procedure Letter of Representation (AUP Rep Letter) (docx)02/13/2018Download/Viewfha-lender_member
LEAP Agreed Upon Procedure Letter of Representation (AUP Rep Letter) (pdf)02/13/2018Download/Viewfha-lender_free
LEAP Audit Related Questions (ARQ) Tool12/31/2015Download/Viewfha-lender_free
LEAP Financial Data Template (FDT) Tool06/19/2017Download/Viewfha-lender_free
LEAP User Manual03/22/2017Download/Viewfha-lender_free
Management Representation Letter – FHA02/24/2016Download/Viewfha-lender_free
Management Representation Letter – MF/NP11/30/2016Download/Viewmultifamily_free
Management Representation Letter – MF/PM11/30/2016Download/Viewmultifamily_free
Management Representation Letter – PHA03/16/2016Download/Viewpha_free
Management Representation Letter – RD/NP11/30/2016Download/Viewrural-development_free
Management Representation Letter – RD/PM11/30/2016Download/Viewrural-development_free
Management, Servicing and Disposition Requirements for Projects Handbook (4566.2)Download/Viewmultifamily_free
Matrix of Compliance Requirements08/16/2017Download/View_free
Membership ApplicationDownload/View_free
Mortgagee Approval Handbook (4060.1)08/14/2016Download/Viewfha-lender_free
Mortgagor Cost Certification08/15/2016Download/Viewmultifamily_free
Mortgagor’s Certificate of Actual Cost (form HUD-92330)03/01/1994Download/Viewmultifamily_free
Multi-family Housing Program Requirements to Reduce Financial Reporting Requirements [Federal Register Final Rule]10/25/2017Download/Viewrural-development_free
Multifamily Asset Management and Project Servicing (4350.1)Download/Viewmultifamily_free
Multifamily Conference 2017 Q & A Session, 12/14/2017Download/Viewmultifamily_cpe _free
Multifamily Regulatory Agreement – HUD-92466M (June 2014 Version)06/01/2014Download/Viewmultifamily_free
Multifamily Regulatory Agreement – HUD-92466M-11 (April 2011 Version)04/01/2011Download/Viewmultifamily_free
Occupancy Requirements of Subsidized Multifamily Housing Programs (4350.3)Download/Viewmultifamily_free
PHA Crossover and ScoringDownload/Viewpha_free
Presentation of Financial Statements – Going Concern (ASU 2014-15)08/01/2014Download/Viewmultifamily_free
Principle Evaluation (COSO) Internal Control Tool, , , , 12/28/2017Download/Viewmultifamily pha_fha-conference _free _mf-conference _mf-update _cpe
Processing Plans of Action Under the Low-Income Housing Handbook (4350.6)Download/Viewmultifamily_free
Quality Control Checklist (.docx)03/01/2016Download/Viewfha-lender_member
Quality Control Checklist (pdf)03/01/2016Download/Viewfha-lender_free
Reporting Findings Tool, 09/03/2017Download/Viewgeneral multifamily_member
Representation Letter – FHA02/26/2016Download/Viewfha-lender_member
Representation Letter – NP11/30/2016Download/Viewmultifamily_member
Representation Letter – PHA03/16/2016Download/Viewpha_member
Representation Letter – PM11/30/2016Download/Viewmultifamily_member
Representation Letter RD – NP, 11/30/2016Download/Viewmultifamily rural-development_member
Representation Letter RD – PM, 11/30/2016Download/Viewmultifamily rural-development_member
Reviewing Annual and Monthly Financial Reports Handbook (4370.1)Download/Viewmultifamily_free
Rural Development Direct Multifamily Housing Loans and Grants – Financial Management with new language from Final Rule Marked (click title for details)10/25/2017Download/Viewrural-development_free
Sample Financial Statement02/14/2017Download/Viewmultifamily_free
Sample Financial Statement – NP01/06/2017Download/Viewmultifamily_free
Sample Financial Statement – NP01/06/2017Download/Viewmultifamily_member
Sample Financial Statement – PM02/14/2017Download/Viewmultifamily_member
Sample Financial Statement – PM02/14/2017Download/Viewmultifamily_member
Sample Non-Audit Services Checklist (xlsx)Download/Viewgeneral_free
SAS 132: The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern02/01/2017Download/Viewgeneral_free
Section 202 Direct Loan Program for Housing for the Elderly or Handicapped Handbook (4571.1)Download/Viewmultifamily_free
Section 202 Supportive Housing for the Elderly Handbook (4571.3)Download/Viewmultifamily_free
Section 232 Account Executive Listing06/01/2018Download/Viewmultifamily_free
Section 8 Loan Management Set-Aside Program for Projects (4350.2)Download/Viewmultifamily_free
Section 811 Supportive Housing for Persons with Disabilities. (4571.2)Download/Viewmultifamily_free
Single Family Housing Policy Handbook 4000.112/30/2016Download/Viewfha-lender_free
Submission and Review Requirements (“Bev Miller Memo”)06/22/2004Download/Viewmultifamily_free
Subsidy Contract Administration and Field Monitoring (4350.5)Download/Viewmultifamily_free
Summary of Financial Reporting and Auditing Guidance for HUD Multifamily Program Participants and Independent Auditors (FRAG)02/19/2003Download/Viewgeneral_free
Supplemental Government Auditing Standards Guide: Guaranteed Rural Rental Housing Program (Section 538)02/23/2012Download/Viewrural-development_free
Supportive Housing for Persons with Disabilities, Conditional Commitment Handbook (4571.4)Download/Viewmultifamily_free
Supportive Housing for the Elderly – Conditional Commitment – Final (4571.5)Download/Viewmultifamily_free
The Management Agent Handbook (4381.5)Download/Viewmultifamily_free
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Super Circular”)12/26/2013Download/Viewgeneral_free
Uniform Financial Reporting Standards (UFRS)03/01/2001Download/Viewgeneral_free
Uniform Guidance Major11/30/2016Download/Viewmultifamily_member
Uniform Guidance Major – PHA03/16/2016Download/Viewpha_member
Uniform System of Accounts for Cooperative Housing Corporations (4370.3)Download/Viewmultifamily_free
Updated Guidelines for Continuation of Interest Reduction Payments after Refinancing: “Decoupling” (Notice H 2013-25)08/23/2013Download/Viewmultifamily_free
Updated Requirements for Prepayment and Refinance of Section 202 Direct Loans (Notice H 2013-17)05/30/2013Download/Viewmultifamily_free
USDA Letter Clarifying the New Financial Reporting Requirements for FY 201701/24/2018Download/Viewrural-development_free
Yellow Book Independence Decision Chart (pdf)05/05/2014Download/Viewgeneral_free

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