source:
  type: guide
  id: hud-4000-1-i-d-financial-data-submission
  authority: FHA Single Family Housing Policy Handbook 4000.1, Part I — d. Financial
    Data Submission (03/14/2016)
  description: FHA Single Family Housing Policy Handbook 4000.1, Part I — d. Financial
    Data Submission (03/14/2016).
  coverage_tier: operative
obligations:
- id: hud-4000-1-i-d-financial-data-submission-full
  canonical_id: hud-4000-1-i-d-financial-data-submission-full
  section: FHA Single Family Housing Policy Handbook 4000.1, Part I — d. Financial
    Data Submission (03/14/2016)
  type: do
  tags:
  - regulator-direct
  - fha
  - hud-handbook
  - corpus-expansion
  - tier-operative
  primary_source:
    tier: 1
    authority: FHA Single Family Housing Policy Handbook 4000.1, Part I — d. Financial
      Data Submission (03/14/2016)
    source_class: hud-handbook
    source_url: https://www.hud.gov/hud-partners/single-family-handbook-4000-1
    snapshot_id: 8c03836f77f317e1
    fetched_at: '2026-05-23T00:28:40Z'
    content_hash: sha256:411430f29b13f9b54a2ebb0e6f6e7087ecd2b90d0da22eb0c8c792eaa2d7d0df
    paragraph_quote: d. Financial Data Submission (03/14/2016) Supervised, Nonsupervised,
      and Investing Mortgagees must submit the financial data described below. i.
      Small Supervised Mortgagees A Small Supervised Mortgagee must submit a copy
      of its Unaudited Regulatory Report, signed by a Corporate Officer, that aligns
      with its fiscal year end. ii. Large Supervised, Nonsupervised, and Investing
      Mortgagees (A) Audit of Financial Statements The Mortgagee must comply with
      the appropriate financial reporting procedures and requirements set forth in
      the HUD OIG Handbook 2000.04, Consolidated Audit Guide for Audits of HUD Programs.
      (B) Accounting and Auditing Standards The Mortgagee must have prepared its financial
      statements in accordance with GAAP and had its audit performed in accordance
      with the most currently effective I. DOING BUSINESS WITH FHA A. FHA Lenders
      and Mortgagees (09/20/2021)
  judgment: false
