Novogradac Introduction to HUD Multifamily Rental Housing Programs

Second Edition
Booklet Cover - Introduction to HUD Multifamily Housing Second Edition

The Novogradac Introduction to HUD Multifamily Rental Housing Programs, Second Edition booklet serves as an updated introduction to the U.S. Department of Housing and Urban Development (HUD) multifamily rental development programs most used by multifamily affordable housing developers: insured mortgage programs and the project-based rental assistance (Section 8) program.

The booklet describes the programs, as well as their compliance requirements; accountant engagements and external reviews; the audit approach and communicating with the audit team; and common compliance findings in financial statement audits. The Novogradac Introduction to HUD Multifamily Rental Housing Programs also provides information about pairing HUD assistance with the low-income housing tax credit incentive. Updated information in the second edition includes information on the HUD Rental Assistance Demonstration (RAD) program, the Section 202/811 Programs for Elderly or Persons With Disabilities and other newer HUD programs. The booklet also explains the impact of HUD Mortgagee Letter 2019-03 and updates to the Office of Management and Budget requirements for audits of non-federal entities expending federal awards.

This guide is based on materials developed by Novogradac professionals for use during conference sessions, webinars and internal trainings.

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