| Transmittal |
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| Table of Contents |
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| CHAPTER 1: INTRODUCTION |
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| CHAPTER 2: FINANCIAL OPERATIONS AND ACCOUNTING |
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| CHAPTER 3: FINANCIAL REPORTS AND SUPPORTING DATA |
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| CHAPTER 4: HUD CHART OF ACCOUNTS |
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| APPENDIX 1: CRIMINAL STATUTES |
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| APPENDIX 2: COMPUTATION OF SURPLUS CASH, DISTRIBUTIONS AND |
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| APPENDIX 3: Monthly Report of Excess Income |
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| APPENDIX 4: STATEMENT OF FINANCIAL POSITION |
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| APPENDIX 5: Statement of Profit and Loss |
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| APPENDIX 6: Rent Schedule Low Rent Housing |
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| APPENDIX 7: Budget Worksheet Income and Expense Projections |
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| APPENDIX 8: STATEMENT OF RETAINED EARNINGS |
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| APPENDIX 9: STATEMENT OF CHANGES IN PARTNERS' EQUITY |
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| APPENDIX 10: STATEMENT OF CASH FLOWS |
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| APPENDIX 11: NOTES TO THE FINANCIAL STATEMENTS |
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| APPENDIX 12: Independent Auditor's Report - Unqualified Opinion |
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| APPENDIX 13: AUDITOR'S REPORT ON THE INTERNAL CONTROL STRUCTURE |
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| APPENDIX 14: AUDITOR'S REPORT ON COMPLIANCE |
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| APPENDIX 15: AUDITOR'S MANAGEMENT LETTER OR SCHEDULE OF FINDINGS AND QUESTIONED COSTS |
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| APPENDIX 16: GLOSSARY |
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| APPENDIX 17: ACRONYMS |
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