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 Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations

    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.

    The Latest News, Training, and Resources

    NEW Additional LEAP Extension for HUD Lenders

    HUD LEAP Go-Live Delayed Until May 27, 2014

    HUD Extension News for Housing and Lenders

    HUD Issues LEAP Audit Related Questions (ARQ) and Financial Data Template (FDT)

     Archive of February 2014, HUD LEAP Web Event Now Available

    HUD Issues Extension of Annual Recertification Filing Deadline for Title I and Title II Lenders and Mortgagees with a December 31, 2013 Fiscal Year End

    HUD Webinar on New Lender Electronic Assessment Portal (LEAP)

    HUD Issues Revised Chapter 1 for all Entities Covered by the HUD Guide

    HUD Issues Final Clarified Auditor Report Illustrations

    HUD Updates Reporting Guidance for all Entities Covered by the HUD Consolidated Audit Guide

    HUD Updates Audit Threshold for FHA-Approved Lenders

    HUD Updates Audit Guide for FHA-Approved Lenders

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    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 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 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 News

    Article This site contains news items relevant to auditors of HUD engagements.
    Published on April 28, 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 Archived News Items

    Article List of archived HUD related news items, resources and articles.
    Published on November 24, 2014

    HUD Information HUD Consolidated Audit Guide

    Article Describes the purpose of the HUD Consolidated Audit Guide and references to revised chapters.
    Published on October 03, 2014

    HUD Information AICPA HUD Related CPE

    Article CPE resources offered by the AICPA related to HUD audits.
    Published on July 21, 2014

    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 08, 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 08, 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 10, 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 07, 2008

    Federal Register Notice 73 - FR 7170 HUD IPA Roster

    Overview A proposed rule establishing a roster of approved independent public accountants & public accounting firms (IPAs) that would be permitted to perform audits or related services required by participants in certain HUD programs and submitted to HUD.
    Published on February 07, 2008

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