Implementation of SAS No. 134 and Related SASs reports can be accessed here.

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Title (click title for more info)IndustryFree/ MemberTypeModifiedDownloadindustry_hfilterupload_folder_hfilterresource_type_hfilter
Adjusted Net Worth Calculation – FHA (pdf)02/29/2016Download/Viewfha-lender_freesample
Allocation PlanDownload/View_freetools
Analytical Review – 2014 Year End Data10/27/2015Download/Viewmultifamily_freeother
Annual Contributions Contract HUD-53012 (ACC)04/01/2018Download/Viewpha_freeform
ASU 2016-14: Presentation of Financial Statements of Not-for-Profit Entities, 08/31/2016Download/Viewmultifamily_freeguide publication
ASU 2016-18 Statement of Cash Flows (Topic 230), , Download/Viewgeneral multifamily_freeguide publication
Audit Requirements Matrix – FHA (pdf)08/11/2015Download/Viewfha-lender_freesample
Audit Requirements Matrix – FHA (xlsx)08/11/2015Download/Viewfha-lender_membersample
Basic Accounting Desk Reference for HUD Loan Servicers (4370.4)Download/Viewmultifamily_freehandbook
Basic Compliance Matrix – Often Demonstrated by Les during Training09/10/2019Download/Viewgeneral_freetools
Borrower’s Certificate of Actual Cost (Section 242) – (form HUD-92330-OHF)09/01/2016Download/Viewmultifamily_freeform
Capital Fund Guidebook04/01/2016Download/Viewpha_freeguide
Change in AFS Submission Requirements for Some Multifamily Housing Projects (Notice H 2013-23)08/08/2013Download/Viewmultifamily_freenotice
Compliance Supplement 2 CFR Part 200, Appendix XI08/16/2017Download/Viewmultifamily_freeguide
Compliance Supplement: Matrix of Compliance Requirements08/16/2017Download/View_freeguide
Computation of Surplus Cash, Distributions and Residual Receipts (Section 232) – (form HUD-93486-ORCF)06/01/2014Download/Viewmultifamily_freeform
Consolidated Audit Guide for Audits of HUD Programs, Download/Viewfha-lender multifamily_freeguide
Consolidated Audit Guide for Audits of HUD Programs: Chapter 1 – General Audit Guidance (2000.04 Rev-2)05/01/2013Download/Viewgeneral_freeguide
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_freeguide
Contractor’s Certificate of Actual Cost (form 92330-A)03/01/1994Download/Viewmultifamily_freeform
Contractor’s Certificate of Actual Cost (Section 242) – (form HUD-92330A-OHF)09/01/2016Download/Viewmultifamily_freeform
Cost Certification – Clarified Mortgagor Letter of RepDownload/Viewmultifamily_freeletter
Cost Certification – Contractor08/15/2016Download/Viewmultifamily_freereport
Cost Certification Contractor08/15/2016Download/Viewmultifamily_membersample
Cost Certification Contractor Yellowbook GAGAS08/15/2016Download/Viewmultifamily_memberreport
Cost Certification Guide for Mortgagors and Contractors of HUD-Insured and Section 202/811 Multifamily Projects (4470.2)Download/Viewmultifamily_freehandbook
Cost Certification MortgagorDownload/Viewmultifamily_membersample
Cost Certified Clarified Mortgagor Letter of Rep – PM08/15/2016Download/Viewmultifamily_memberletter
COVID-19 Q&A: Multifamily Housing Stakeholders04/16/2020Download/Viewmultifamily_freeother
COVID-19 Q&A: Office of Healthcare Programs04/06/2020Download/Viewmultifamily_freeother
COVID-19 Q&A: Public Housing Authorities03/21/2020Download/Viewpha_freeother
COVID-19 Q&A: Single Family Housing (FHA-Lenders)04/03/2020Download/Viewfha-lender_freeother
Direct Multifamily Housing Loans and Grants: Subpart G – Financial Management [7 CFR 3560 1-1-17 Edition]01/01/2017Download/Viewrural-development_freepublication
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_freenotice
FASSUB Industry User Guide07/07/2017Download/Viewmultifamily_free
Federal Audit Clearing House (Submit Form SF-SAC)Download/Viewmultifamily_freelink
FHA Lender Annual Certification Questions08/01/2016Download/Viewfha-lender_freeother
Financial Operations and Accounting Procedures for Insured Handbook (4370.2), Download/Viewmultifamily_free _rad-pbra _cpehandbook
Findings and Questioned Costs06/07/2017Download/Viewfha-lender_freesample
Flexible Subsidy Handbook (4355.1)Download/Viewmultifamily_freehandbook
Functional Expense Classification06/29/2018Download/Viewmultifamily_free
GAGAS Conceptual Framework for Independence (pdf)07/01/2018Download/Viewgeneral_freeguide
GASB 68 DisclosuresDownload/Viewpha_freesample
Government Auditing Standards (Yellow Book)12/01/2011Download/Viewgeneral_freeguide
HUD AcronymsDownload/Viewgeneral_freeother
HUD Audit Guide Chapter 3 – HUD Multifamily Housing Programs07/01/2008Download/Viewmultifamily_freeguide
HUD Audit Guide Compliance Matrix02/01/2019Download/Viewmultifamily_freetools
HUD Lender List SearchDownload/Viewfha-lender_freeother
HUD Multifamily Chart of Accounts (COA)01/15/2020Download/Viewmultifamily_freeother
HUD Multifamily DatasetsDownload/Viewmultifamily_freelink
HUD Multifamily Insured Mortgages DatabaseDownload/Viewmultifamily_freeother
Implementing Affirmative Fair Housing Marketing Requirements (8025.1)Download/Viewmultifamily_freehandbook
Independence Analysis Tool, , 06/18/2019Download/Viewgeneral_member _mf-update _pha-conference _cpe
LEAP Audit Related Questions (ARQ) Tool12/31/2015Download/Viewfha-lender_freetools
LEAP Financial Data Template (FDT) Tool06/19/2017Download/Viewfha-lender_freetools
LEAP User Manual03/22/2017Download/Viewfha-lender_freepublication
Management Agent Handbook (4381.5), Download/Viewmultifamily_free _rad-pbra _cpehandbook
Management Representation Letter – FHA02/24/2016Download/Viewfha-lender_freeletter
Management Representation Letter – MF/NP11/30/2016Download/Viewmultifamily_freeletter
Management Representation Letter – MF/PM11/30/2016Download/Viewmultifamily_freeletter
Management Representation Letter – PHA03/16/2016Download/Viewpha_freeletter
Management Representation Letter – RD/NP11/30/2016Download/Viewrural-development_freeletter
Management Representation Letter – RD/PM11/30/2016Download/Viewrural-development_freeletter
Management, Servicing and Disposition Requirements for Projects Handbook (4566.2)Download/Viewmultifamily_freehandbook
Membership ApplicationDownload/View_free
Mortgagee Approval Handbook (4060.1)08/14/2016Download/Viewfha-lender_freehandbook
Mortgagor Cost Certification08/15/2016Download/Viewmultifamily_freereport
Mortgagor’s Certificate of Actual Cost (form HUD-92330)03/01/1994Download/Viewmultifamily_freeform
Multifamily Asset Management and Project Servicing (4350.1), Download/Viewmultifamily_free _rad-pbra _cpehandbook
Multifamily Conference 2017 Q & A Session, 12/14/2017Download/Viewmultifamily_cpe _freecpe
Multifamily Regulatory Agreement – HUD-92466M (June 2014 Version)06/01/2014Download/Viewmultifamily_freeform
Multifamily Regulatory Agreement – HUD-92466M (June 2014) changes highlighted06/01/2014Download/Viewmultifamily_freeform
Multifamily Regulatory Agreement – HUD-92466M-11 (April 2011 Version)04/01/2011Download/Viewmultifamily_freeform
Notice of Material Event Reference Table02/22/2019Download/Viewfha-lender_freeguide
Opportunity Zones: HUD-Insured Projects, 11/27/2018Download/Viewmultifamily_free _mf-conference _cpe
Opportunity Zones: Multifamily Assisted Projects, 11/27/2018Download/Viewmultifamily_free _mf-conference _cpe
PHA Crossover and Scoring, 06/14/2019Download/Viewpha_free _pha-conference _cpetools
Presentation of Financial Statements – Going Concern (ASU 2014-15)08/01/2014Download/Viewmultifamily_freepublication
Principle Evaluation (COSO) Internal Control Tool, , 11/04/2019Download/Viewmultifamily pha_free _pha-conference _cpetools
Principle Evaluation (COSO) Internal Control Tool (Lenders)02/11/2019Download/Viewfha-lender_freetools
Processing Plans of Action Under the Low-Income Housing Handbook (4350.6)Download/Viewmultifamily_freehandbook
Quality Control Checklist12/11/2021Download/Viewfha-lender_membertools
Quality Control Checklist (pdf)12/11/2021Download/Viewfha-lender_freetools
RAD Agreement to Subordinate to Rental Assistance Demonstration Use Agreement, Download/Viewpha_free _pha-conference _cpeother
RAD Post-Conversion Restrictive Covenants (Non-Standard Version), Download/Viewpha_free _pha-conference _cpeother
RAD Transfer of Assistance Restrictive Covenants for Affordable Housing Uses, Download/Viewpha_free _pha-conference _cpeother
RAD Use Agreement, Download/Viewpha_free _pha-conference _cpeother
RAD Use Agreement – Marked, Download/Viewpha_free _pha-conference _cpeother
Representation Letter – FHA02/26/2016Download/Viewfha-lender_memberletter
Representation Letter – NP11/30/2016Download/Viewmultifamily_memberletter
Representation Letter – PHA03/16/2016Download/Viewpha_memberletter
Representation Letter – PM11/30/2016Download/Viewmultifamily_memberletter
Representation Letter RD – NP, 11/30/2016Download/Viewmultifamily rural-development_memberletter
Representation Letter RD – PM, 11/30/2016Download/Viewmultifamily rural-development_memberletter
Rural Development Audit Guide – Chapter 411/08/2019Download/Viewrural-development_freeguide
Safeguard ListDownload/Viewgeneral_freeother
Sample Non-Audit Services Checklist (xlsx)Download/Viewgeneral_freesample
Sample Tenant Selection Plan, Download/View_free _rad-pbra _cpesample
Sample Tenant Selection Plan: 202 PRAC, Download/View_free _rad-pbra _cpesample
Sample Tenant Selection Plan: WHEDA Section 811, Download/View_free _rad-pbra _cpe
SAS 132: The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern02/01/2017Download/Viewgeneral_freepublication
Section 202 Direct Loan Program for Housing for the Elderly or Handicapped Handbook (4571.1)Download/Viewmultifamily_freehandbook
Section 202 Supportive Housing for the Elderly Handbook (4571.3)Download/Viewmultifamily_freehandbook
Section 232 Account Executive Listing06/01/2018Download/Viewmultifamily_freeother
Section 8 Loan Management Set-Aside Program for Projects (4350.2)Download/Viewmultifamily_freehandbook
Section 811 Supportive Housing for Persons with Disabilities. (4571.2)Download/Viewmultifamily_freehandbook
Single Family Housing Policy Handbook 4000.112/30/2016Download/Viewfha-lender_freehandbook
Submission and Review Requirements (“Bev Miller Memo”)06/22/2004Download/Viewmultifamily_freepublication
Subsidy Contract Administration and Field Monitoring (4350.5)Download/Viewmultifamily_freehandbook
Supplemental Government Auditing Standards Guide: Guaranteed Rural Rental Housing Program (Section 538)02/23/2012Download/Viewrural-development_freeguide
Supportive Housing for Persons with Disabilities, Conditional Commitment Handbook (4571.4)Download/Viewmultifamily_freehandbook
Supportive Housing for the Elderly – Conditional Commitment – Final (4571.5)Download/Viewmultifamily_freehandbook
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Super Circular”)12/26/2013Download/Viewgeneral_freefederal-register
Uniform Guidance Major11/30/2016Download/Viewmultifamily_memberreport
Uniform Guidance Major – PHA03/16/2016Download/Viewpha_memberreport
Uniform System of Accounts for Cooperative Housing Corporations (4370.3)Download/Viewmultifamily_freehandbook
Updated Guidelines for Continuation of Interest Reduction Payments after Refinancing: “Decoupling” (Notice H 2013-25)08/23/2013Download/Viewmultifamily_freenotice
Updated Requirements for Prepayment and Refinance of Section 202 Direct Loans (Notice H 2013-17)05/30/2013Download/Viewmultifamily_freenotice