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[Obsolete] Proposed Rural Development Audit Guide – Chapter 4Download/Viewrural-development_freeguide
Adjusted Net Worth Calculation – FHA (pdf)02/29/2016Download/Viewfha-lender_freesample
Agreed-Upon Procedure Engagement Letter – PHA03/16/2016Download/Viewpha_freeletter
Agreed-Upon Procedures Engagement Letter – FHA (.docx)02/24/2016Download/Viewfha-lender_memberletter
Agreed-Upon Procedures Engagement Letter – FHA (.pdf)02/24/2016Download/Viewfha-lender_freeletter
Agreed-Upon Procedures Engagement Letter – NP02/01/2016Download/Viewmultifamily_freeletter
Agreed-Upon Procedures Engagement Letter – NP (.docx)02/24/2016Download/Viewmultifamily_memberletter
Agreed-Upon Procedures Engagement Letter – PHA03/16/2016Download/Viewpha_memberletter
Agreed-Upon Procedures Engagement Letter – PM02/01/2016Download/Viewmultifamily_freeletter
Agreed-Upon Procedures Engagement Letter – PM02/24/2016Download/Viewmultifamily_memberletter
Agreed-Upon Procedures Rep Letter – PHA03/16/2016Download/Viewpha_memberletter
Agreed-Upon Procedures Report – FHA-Lender10/13/2017Download/Viewfha-lender_memberreport
Agreed-Upon Procedures Report – FHA-Lender10/13/2017Download/Viewfha-lender_freereport
Agreed-Upon Procedures Report – Non-Profit10/13/2017Download/Viewmultifamily_memberreport
Agreed-Upon Procedures Report – Non-Profit (pdf)10/13/2017Download/Viewmultifamily_freereport
Agreed-Upon Procedures Report – PHA03/16/2016Download/Viewpha_memberreport
Agreed-Upon Procedures Report – Profit Motivated10/13/2017Download/Viewmultifamily_memberreport
Agreed-Upon Procedures Report – Profit Motivated (pdf)10/13/2017Download/Viewmultifamily_freereport
Agreed-Upon Procedures Representation Letter – PHA03/16/2016Download/Viewpha_freeletter
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 2 – Reporting Requirement and Sample Reports (2000.04 Rev-2 CHG 13)03/01/2013Download/Viewgeneral_freeguide
Consolidated Audit Guide for Audits of HUD Programs: Chapter 3 – HUD Multifamily Housing Programs (2000.04 Rev-2 CHG 7)07/01/2008Download/Viewmultifamily_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 Cost Certification Engagement LetterDownload/Viewmultifamily_freeletter
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
Corrective Action Plan Sample – FHA (docx)02/19/2016Download/Viewfha-lender_membersample
Corrective Action Plan Sample – FHA (pdf)11/20/2017Download/Viewfha-lender_freesample
Cost Cert Mortgagor Engagement Letter08/15/2016Download/Viewmultifamily_memberletter
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 Engagement Letter – PM08/15/2016Download/Viewmultifamily_memberletter
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 Certification Mortgagor Engagement Letter08/15/2016Download/Viewmultifamily_freeletter
Cost Certified Clarified Mortgagor Letter of Rep – PM08/15/2016Download/Viewmultifamily_memberletter
Cost Certified Engagement Letter – 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
Engagement Letter – FHA02/18/2016Download/Viewfha-lender_memberletter
Engagement Letter – FHA02/24/2016Download/Viewfha-lender_freeletter
Engagement Letter – Lender02/24/2016Download/Viewfha-lender_memberletter
Engagement Letter – NP02/18/2016Download/Viewmultifamily_memberletter
Engagement Letter – NP02/24/2016Download/Viewmultifamily_freeletter
Engagement Letter – NP11/30/2016Download/Viewmultifamily_freeletter
Engagement Letter – NP Multiyear11/30/2016Download/Viewmultifamily_memberletter
Engagement Letter – PHA03/16/2016Download/Viewpha_memberletter
Engagement Letter – PM01/24/2020Download/Viewmultifamily_memberletter
Engagement Letter – PM01/23/2020Download/Viewmultifamily_freeletter
Engagement Letter – Rural Development01/05/2017Download/Viewrural-development_freeletter
Engagement Letter – Rural Development01/24/2020Download/Viewrural-development_freeletter
Engagement Letter for Multifamily Compilation01/23/2020Download/Viewmultifamily_memberletter
Engagement Letter for Multifamily Compilation01/23/2020Download/Viewmultifamily_freeletter
Engagement Letter RD – NP, 11/30/2016Download/Viewmultifamily rural-development_memberletter
Engagement Letter RD – PM, 01/30/2020Download/Viewmultifamily rural-development_memberletter
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
Financial Prep Engagement Letter01/23/2020Download/Viewmultifamily_memberletter
Financial Statement Preparation Engagement Letter01/23/2020Download/Viewmultifamily_freeletter
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
Guide to HMDA Reporting: Getting it RightDownload/Viewfha-lender_freeguide
HUD AcronymsDownload/Viewgeneral_freeother
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
Independent Auditor’s Report – FHA02/26/2016Download/Viewfha-lender_memberreport
Independent Auditor’s Report – FHA02/26/2016Download/Viewfha-lender_freereport
Independent Auditor’s Report – NP02/26/2016Download/Viewmultifamily_memberreport
Independent Auditor’s Report – NP02/26/2016Download/Viewmultifamily_freereport
Independent Auditor’s Report – PHA03/16/2016Download/Viewpha_memberreport
Independent Auditor’s Report – PHA03/16/2016Download/Viewpha_freereport
Independent Auditor’s Report – PHA Pension Qualified06/21/2016Download/Viewpha_memberreport
Independent Auditor’s Report – PHA Pension Qualified06/21/2016Download/Viewpha_freereport
Independent Auditor’s Report – PM02/26/2016Download/Viewmultifamily_memberreport
Independent Auditor’s Report – PM02/01/2016Download/Viewmultifamily_freereport
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_freereport
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_freereport
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_freereport
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_freereport
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_memberreport
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_freereport
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_memberreport
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_freereport
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_freereport
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_freereport
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_freereport
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_freereport
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_memberreport
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_memberreport
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_memberreport
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_memberreport
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_memberreport
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_freereport
LEAP Agreed Upon Procedure Letter of Representation (AUP Rep Letter) (docx)02/13/2018Download/Viewfha-lender_memberletter
LEAP Agreed Upon Procedure Letter of Representation (AUP Rep Letter) (pdf)02/13/2018Download/Viewfha-lender_freeletter
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
Multi-family Housing Program Requirements to Reduce Financial Reporting Requirements [Federal Register Final Rule]10/25/2017Download/Viewrural-development_freefederal-register
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 Checklist (.docx)03/01/2016Download/Viewfha-lender_membersample
Quality Control Checklist (pdf)03/01/2016Download/Viewfha-lender_freesample
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
Reporting Findings Tool, 09/03/2017Download/Viewgeneral multifamily_membertools
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
Reviewing Annual and Monthly Financial Reports Handbook (4370.1)Download/Viewmultifamily_freehandbook
Rural Development Audit Guide – Chapter 411/08/2019Download/Viewrural-development_freeguide
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_freeother
Safeguard ListDownload/Viewgeneral_freeother
Sample Financial Statement01/30/2020Download/Viewmultifamily_freesample
Sample Financial Statement – NP (ASU 2016-14)01/30/2020Download/Viewmultifamily_freesample
Sample Financial Statement – NP (ASU 2016-14)01/30/2020Download/Viewmultifamily_membersample
Sample Financial Statement – PM01/30/2020Download/Viewmultifamily_membersample
Sample Financial Statements – Rural DevelopmentDownload/Viewrural-development_freesample
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
Summary of Financial Reporting and Auditing Guidance for HUD Multifamily Program Participants and Independent Auditors (FRAG)02/19/2003Download/Viewgeneral_freepublication
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
UL February 7, 2019: Reporting Requirements and Samples02/07/2019Download/Viewrural-development_freeletter
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Super Circular”)12/26/2013Download/Viewgeneral_freefederal-register
Uniform Financial Reporting Standards (UFRS)03/01/2001Download/Viewgeneral_freepublication
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
USDA Letter Clarifying the New Financial Reporting Requirements for FY 201701/24/2018Download/Viewrural-development_freeletter