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Multifamily Mortgagor/Grantee Audit Guide by Section

Table of Contents

Foreword

Mortgagor/Grantee's Audit Guide

Appendices

Appendix A
Notes to Financial Statements
Supplemental Information
Appendix B
Appendix C
Appendix D
Appendix E

Mortgagor/Grantee's Audit Guide
(View Mortgagor/Grantee's Audit Guide)

Appendix A

Notes to Financial Statements
(View Notes of Financial Statements)

Other VHDA Information

Accrued Expenses
Accounts and Notes Receivable (Other Than from Tenants)
Delinquent Tenant Accounts Receivable
Mortgage Reserve Funds (Schedule) Reserve for Replacements
Mortgage Reserve Funds (Schedule) Operating Reserve
Mortgage Reserve Funds (Schedule) Miscellaneous Reserve
Mortgage Reserve Funds (Schedule) Development-Held Reserve
Schedule of Funds in Financial Institutions
Changes in Fixed Asset Accounts
Accounts Payable Other Than Trade Creditors & Trade Creditors
Statement of Surplus Cash/Residual Receipts and Distributions
Instructions for Statement of Surplus Cash/Residual Receipts and Distributions
Ownership Entity
Identification of Engagement Auditor
Audit Compliance and Internal Control Questionnaire
Independent Auditor's Report on Internal Control (No material weaknesses, No Significant Deficiencies Noted)
Independent Auditor's Report on Internal Control (No material weaknesses, Significant Deficiencies Noted)
Independent Auditor's Report on Internal Control (Material weaknesses and Significant Deficiencies Noted)
Independent Auditor's Report On Compliance To Major HUD Programs
Independent Auditor's Report On Compliance To Non-Major HUD Programs
Independent Auditor's Report On Compliance To Fair Housing and Non-Discrimination
Schedule of Findings and Questioned Costs
Auditor's Comments on Audit Resolution Matters Relating to the HUD Programs
Corrective Action Plan

Appendix B

VHDA Chart of Accounts

Appendix C

VHDA Audit Guide Applicability

Appendix D

Schedules and Reports Required

Appendix E

Quick Reference Chart

More Information

Multifamily Servicing Documents, Forms and Reports

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nina.nolley@vhda.com
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Multifamily Mortgagor/Grantee Audit Guide by Section

Appendix A

Appendix B

Appendix C

Appendix D

Appendix E

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