Notes to Financial Statements



The Notes to the Financial Statements provide important disclosures and details related to information reported on the statements.

Note 1: Entity and Mission

Note 2: Summary of Significant Accounting Policies

Note 3: Entity and Non-Entity Assets

Note 4: Fund Balance with the U.S. Treasury

Note 5: Investments

Note 6: Accounts Receivable (Net)

Note 7: Direct Loans And Loan Guarantees, Non-Federal Borrowers

Note 8: Other Non-Credit Reform Loans

Note 9: General Property, Plant, and Equipment (Net)

Note 10: PIH Prepayments 

Note 11: Other Assets

Note 12: Liabilities Covered and Not Covered by Budgetary Resources

Note 13: Debt

Note 14: Federal Employee and Veterans’ Benefits

Note 15: Mortgage-Backed Securities (MBS) Loss Liability

Note 16: Other Liabilities

Note 17: Financial Instruments With Off-Balance Sheet Risk

Note 18: Contingencies

Note 19: Funds from Dedicated Collections

Note 20: Intragovernmental Costs and Exchange Revenue

Note 21: Total Cost and Earned Revenue by Budget Functional Classification

Note 22: Expenditures by Strategic Goals

Note 23: Net Costs of HUD’s Cross-Cutting Programs

Note 24: FHA Net Costs

Note 25: Commitments under HUD’s Grant, Subsidy, and Loan Programs

Note 26: Disaster Recovery Relief Efforts

Note 27: Apportionment Categories of Obligations Incurred

Note 28: Explanation of Differences between the Statement of Budgetary Resources and the Budget of the United States Government

Note 29: Reconciliation of Net Cost of Operations to Budget

Note 30: Restatement of the Department's Fiscal Year 2012 Financial Statements 

HUD wins 7th consecutive CEAR award.

FY 2013 Agency Financial Report
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