George Datto from OIG has forwarded a copy of the Transmittal letter for Handbook No: 2004.04, REV-2, CHG-8 for Chapter 2, Example B, and a copy of Example B: "Independent Auditor's Report on Internal Control Combined Report Applicable to Internal Control over Financial Reporting Based on an Audit of Financial Statements and Internal Control over Compliance for HUD-Assisted Programs No Material Weaknesses, No Significant Deficiencies Identified".

We will have Example B converted to MS Word and

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ATTN:  FHA ANNUAL RECERTIFICATION REQUIREMENTS

Letter Date    : January 21, 2010


Pursuant to Mortgagee Letter 2009-25, all FHA-approved lenders must complete the entire Annual Renewal process online via the FHA Connection.  The annual renewal process includes completing the new online Annual Certification, remitting the annual renewal fee electronically via pay.gov, and submitting annual Audited Financial Statements via FHA's Lender Assessment Subsystem.  Completion

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