The U.S. Department of Housing and Urban Development has issued HUD Handbook IG 2000.04 REV-2, Consolidated Audit Guide for Audits of HUD Programs, effective for audits of fiscal years ending Sept. 30, 1997. The revised guide is to assist independent auditors in performing program-specific audits of participants in selected HUD and Government National Mortgage Association (Ginnie Mae) programs. The guide is required to be followed for for-profit participants in HUD programs, and provides useful guidance for not-for-profit HUD participants having single audits in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. The guide is available on the HUD Web site (www.hud.gov/oig/oigguide.html) and from the Government Printing Office at 202/512-1800.