To the left of this screen is a navigation bar that will take the user to a particular section of the Guide or to a form or appendix without scrolling through the entire Guide. The individual section or form can be printed by clicking on the print icon located above the open document.

In addition, most forms have been made fillable. By clicking below on an individual form, the user will be taken to the document and information can be typed directly on the form. The document will need to be saved into the user's directory for printing or inclusion in the financial statement. Only information can be typed into the document; the forms cannot be altered in any other manner.

The fillable forms and Excel documents are all listed below in alphabetical order.

Feedback of this online Guide is welcome. Please address all comments to Nina.Nolley@vhda.com.

• Audit Compliance and Internal Control Questionnaire
• Declaration of Ownership
• Identification of Engagement Auditor
• Management Agent Certification
• Mortgagor/Grantee Certification

• Accounts and Notes Receivable
• Accounts Payable (Other Than Trade Creditors)
• Accounts Payable (Trade Creditors)
• Accrued Expenses
• Balance Sheet
• Changes in Fixed Asset Accounts
• Compensation of Partners or Officers
• Delinquent Tenant Accounts Receivable
• Identity-of-Interest/Related Party Transactions
• Mortgage Reserve Funds - Miscellaneous Reserve
• Mortgage Reserve Funds - Operating Reserve
• Mortgage Reserve Funds - Reserve for Replacements
• Mortgage Reserve Funds - Development Held
• Schedule of Funds in Financial Institutions
• Statement of Cash Flows
• Statement of Changes in Owner's Equity
• Statement of Profit and Loss
• Statement of Surplus Cash/Residual Receipts and Distributions