HUD Information

HUD Information 

The U.S. Department of Housing and Urban Development (HUD) requires audits of entities participating in various HUD programs.  For example, HUD requires program-specific audits of for-profit participants (e.g., multifamily housing entities, lenders, etc.) in selected HUD Housing and Ginnie Mae programs under the HUD Consolidated Audit Guide. Not-for-profit and governmental organizations that participate in HUD housing programs fall under the requirements of the Single Audit Act and the Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

While the HUD Web site provides much information and resources, not all are relevant to auditors of entities subject to HUD audit requirements.  The purpose of this GAQC Web page is to assist auditors performing HUD engagements with finding information and news relevant to their audits.  It also provides background information on the various type of HUD audits and HUD offices, training information, and other resources.  Click on the following links to learn more.

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HUD Archived News Items

Article List of archived HUD related news items, resources and articles.
Published on September 02, 2016

HUD Information GAQC Alerts, Web Events, Links to Illustrative Audit Reports, and Other Resources

Article Selection of GAQC Alerts, Web events, and other resources that relate to HUD engagements.
Published on July 20, 2016

HUD Information AICPA HUD Related CPE

Article CPE resources offered by the AICPA related to HUD audits.
Published on July 20, 2016

HUD Information HUD Consolidated Audit Guide

Article Describes the purpose of the HUD Consolidated Audit Guide and references to revised chapters.
Published on July 20, 2016

HUD Information News

Article This site contains news items relevant to auditors of HUD engagements.
Published on July 20, 2016

HUD Information HUD Offices Relevant to HUD Audits and Related Background on FASS and LASS

Article The Real Estate Assessment Center's mission is to provide and promote the effective use of accurate and reliable information assessing the condition of HUD's portfolio; provide information to help ensure safe, decent and affordable housing; and to restore the public trust by identifying fraud, abuse and waste of HUD resources.
Published on August 05, 2015

HUD Multifamily Entities Get 30-Day Extension for FASS Submissions with Dec 31, 2010 Year-Ends

Article This e-mail was sent to GAQC members on March 31, 2011 and should be of interest to our members that audit U.S. Department of Housing and Urban Development (HUD) multifamily program participants with December 31, 2010, year-ends.
Published on August 05, 2015

HUD Information Listing of HUD Handbooks

Link Find a link to listing of HUD handbooks.
Published on June 03, 2015

HUD Information Directory of Helpful Web Sites

Article Directory of Web sites to assist auditors of HUD engagements.
Published on April 28, 2015

HUD Information Offices Relevant to HUD Audits and Related Background on FASS and LASS

Article Describes the various offices at HUD that auditors may interact with during a HUD audit..
Published on July 09, 2014

HUD Information Office of Lender Activities and Program Compliance

Article Information on HUD's Office of Lender Activities and Program Compliance.
Published on July 09, 2014

HUD Information Submission and Audit Requirements for PHAs and Multi-family Program Participants

Article Financial statement and other information must be submitted to REAC electronically by PHAs or multi-family program participants on FASS using templates (referred to as FASS templates) specifically designed for them. This page provides information about the process.
Published on April 11, 2013

AICPA Comment Letter on HUD Independent Public Accounting Roster Proposal

Comment Letter AICPA and the GAQC have serious reservations about the HUD proposal to establish Independent Public Accounting (IPA) Roster and strongly recommend that HUD not proceed with it. Further comments are provided.
Published on April 08, 2008

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