Chief Financial Officer Handbooks
000.3 - Budget Policy Handbook
- 14-002 - Departmental Grant Accrual Policy
- 1830.2 - Administrative Control of Funds Policies - Rev. 6 (HUD Use Only)
1830.6 - User Fees
- 1841 - Departmental Policy on the Implementation of OMB Circular A-123, Management's Responsibility for Enterprise Risk Management (ERM) and Internal Control
1900.25 - Debt Collection
Full Handbook PDF Transmittal: Rev 5 PDF Table of Contents PDF CHAPTER 1: Overview and Authority PDF CHAPTER 2: Receivables Management PDF CHAPTER 3: Delinquent Debt PDF CHAPTER 4: Debt Disposition PDF CHAPTER 5: Records and Reports PDF APPENDIX 1: Definitions PDF APPENDIX 2: Demand Letter PDF APPENDIX 3: Notice of Return of Funds or Payments of Debt or Other Amount Due to HUD PDF 1900.29 - Prompt Payment Policy
- 1900.40 - Do Not Pay Policy
1911.1 - Handling and Protecting Cash and Other Negotiable Instruments
1980.1 - Accounting Policies
Full Handbook (Update in Progress) PDF Transmittal - Change 10 PDF Transmittal - Change 9 PDF Transmittal - Change 8 PDF Transmittal - Change 7 PDF Transmittal - Change 6 PDF Transmittal - Change 5 PDF Transmittal - Change 4 PDF Transmittal - Change 3 PDF Transmittal - Change 2 PDF Transmittal - Change 1 PDF Transmittal PDF Table of Contents PDF CHAPTER 1: OVERVIEW AND AUTHORITY PDF CHAPTER 2: CONSOLIDATED STATEMENTS PDF CHAPTER 3: GRANT ACCRUAL POLICY. (See the Departmental Grant Accrual Policy [14-002] for the current policy handbook) PDF CHAPTER 4: PURCHASE CARD ACCRUAL POLICY PDF CHAPTER 5: GOODS AND SERVICES RECEIVED BUT NOT INVOICED PDF CHAPTER 6: (RESERVED) PDF CHAPTER 7: ACCOUNTING FOR GENERAL PROPERTY, PLANT, AND EQUIPMENT (PP&E) PDF CHAPTER 8: ACCOUNTING SUBLEDGER RECONCILIATION PDF CHAPTER 9: Prepayment and Advances PDF CHAPTER 10: Public Notice, Regulations, and Funding Type from GAAP Perspective PDF APPENDIX 1: Definitions PDF APPENDIX 2: SFFAS 10, Accounting for Internal Use Software PDF APPENDIX 3: SFFAS 6, Accounting for Property, Plant, and Equipment PDF APPENDIX 4: (RESERVED) PDF APPENDIX 5: (RESERVED) PDF APPENDIX 6: (RESERVED) PDF APPENDIX 7: ARC Subledger to GL Reconciliation PDF APPENDIX 8: Sample ARC Outage Report PDF APPENDIX 9: Purchase Card Accrual Procedures and Responsibilities PDF APPENDIX 10: Goods and Services Received But Not Invoiced Procedures and Responsibilities PDF APPENDIX 11: FRD Departmental Clearance Review Form PDF - 2000.06 - Audits Management System (AMS)
2010 - Front End Risk Assessment Policy Handbook
Full Handbook PDF Attachment A - FERA Commencement Form DOC Attachment B - Program Description Form DOC Attachment C - Risk Indicators and Ranking Guide XLS Attachment D - Risk Register and Mitigation Strategies XLS Attachment E - Mitigation Milestones and Activities XLS Attachment F - FERA Review and Approval Form DOC 2018.1 - Policy Development Framework
2019.1 - Open Obligations Review Policy
2019.2 - Allowance for Loss Policy
- 2021.1 - GAO Engagements Resolution Policy
- 2022.1 - Fraud Risk Management Policy
2210.17 - Discretionary Grant and Cooperative Agreement Policies and Procedures
2300.1 - Financial Statement Audit Resolution Policy Handbook
- 35339 - HUD Monitoring Desk Guide