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Multifamily Housing - Highlights and Announcements

The Office of Housing issued a global extension for financial statements. All financial statements with submission due dates between October 1, 2020 through June 30, 2021 must be filed by June 30, 2021.
This applies to both audited and unaudited submissions, and to the 9-month due dates for audited OMB submissions.


The following chart summarizes the revised due dates for submissions that were/are due within 90 days of the fiscal year end. The submission types are as follows:

  • Audited submissions for profit-motivated entities prepared in accordance with the HUD Consolidated Audit Guide IG2000.04
  • Owner-certified submissions for profit-motivated entities receiving less than $500,000 in federal awards
  • Owner-certified submissions for nonprofits receiving less than $750,000 in federal awards
  • Owner-certified submissions for nonprofits receiving greater than $750,000 in federal awards who intend to file an audited OMB submission within 9 months of the fiscal year end (or audited submissions prepared in accordance with OMB Uniform Guidance for nonprofit owners choosing not to file an owner-certified submission)

Owner-Certified and Audited Submissions Due Within 90 Days of Fiscal Year End

Fiscal Year End

Original Due Date

Revised Due Date

7/31/2020

10/31/2020

6/30/2021

8/31/2020

11/30/2020

6/30/2021

9/30/2020

12/31/2020

6/30/2021

10/31/2020

1/31/2021

6/30/2021

11/30/2020

2/28/2021

6/30/2021

12/31/2020

3/31/2021

6/30/2021

1/31/2021

4/30/2021

6/30/2021

2/28/2021

5/31/2021

6/30/2021

The following chart summarizes the revised due dates for OMB Uniform Guidance audits for owners who chose to file an owner-certified submission and follow up with an audit:

Audited OMB Submissions Due Within 9 Months the Fiscal Year End

Fiscal Year End

Original Due Date

Revised Due Date

1/31/2020

10/31/2020

6/30/2021

2/28/2020

11/30/2020

6/30/2021

3/31/2020

12/31/2020

6/30/2021

4/30/2020

1/31/2021

6/30/2021

5/31/2020

2/28/2021

6/30/2021

6/30/2020

3/31/2021

6/30/2021

7/31/2020

4/30/2021

6/30/2021

8/31/2020

5/31/2021

6/30/2021