Multifamily Financial Management Template

CPA CERTIFICATION

Project Name
Consolidated Statement
EIGHT LANE COOP 1
EIGHT LANE COOP 2

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FHA/Contract Number

Date From

Date To

080TC881
080TC882

01/01/2004
01/01/2004
01/01/2004

12/31/2004
12/31/2004
12/31/2004

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Independent Accountant's Report on Applying Agreed-Upon Procedure
We have performed the procedure described in the second paragraph of this report, which
was agreed to by
and the U.S.
Department of Housing and Urban Development, Real Estate Assessment Center (REAC),
solely to assist them in determining whether the electronic submission of certain information
agrees with the related hard copy documents.
is responsible for the accuracy and completeness of the electronic
submission. This agreed-upon procedures engagement was conducted in accordance with
attestation standards established by the American Institute of Certified Public Accountants
and generally accepted government auditing standards. The sufficiency of the procedure is
solely the responsibility of those parties specified in this report. Consequently, we make no
representation regarding the sufficiency of the procedure described below either for the
purpose for which this report has been requested or for any other purpose.
We compared the electronic submission of the items listed in the "UFRS Rule Information"
column with the corresponding printed documents listed in the "Hard Copy Documents"
column. The results of the performance of our agreed-upon procedure indicate agreement or
non-agreement of the electronically submitted information and hard copy documents as
shown in the chart below.
We were engaged to perform an audit of the financial statements of
as of and for the year ended 12/31/2004 and have issued our reports thereon
dated
. The information in the "Hard Copy Documents" column was included
within the scope or was a by-product of that audit. Further, our opinion on the fair presentation
of the supplemental financial data templates dated
the basic financial statements of

, was expressed in relation to
taken as a whole.

A copy of the financial statement package, which includes the auditor's reports, is available in
its entirety from
We have not
performed any additional auditing procedures since the date of the aforementioned audit
reports. Further, we take no responsibility for the security of the information transmitted
electronically to the U.S. Department of Housing and Urban Development, REAC.
This report is intended solely for the information and use of
and the U.S. Department of Housing and Urban Development,
REAC, and is not intended to be and should not be used by anyone other than these

CPA CERTIFICATION

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specified parties.

PROCEDURE

UFRS RULE INFORMATION

HARD COPY
DOCUMENTS

1

Balance Sheet, Revenue and
Expense and Cash Flow data
(account numbers 1120 to
7100T and the S1200 series)

Financial Data
Templates (i.e
Supplemental
Schedules)

2

Surplus Cash (S1300 series
accounts) Note: Because
Cooperatives are exempt from
submitting surplus cash
accounts, please select
"Agrees".

Financial Data
Templates (i.e.
Computation of
Surplus Cash,
Distributions and
Residual Receipts (Annual))

3

Footnotes(S3100 series of
accounts)

Footnotes to Audited
Basic Financial
Statements

4

Type of opinion on the Financial
Statement and Compliance
(account number S2100-020,
S2300-020)

Auditor's Reports on
the Financial
Statements and
Compliance

5

Type of opinion on Financial
Data Templates (i.e.
Supplemental Data) (account
S2100-100)

Auditor's
Supplemental Report
on Financial Data
Templates

6

Audit findings narrative (S2700
series of accounts)

Schedule of Findings
and Questioned
Costs

AGREES

Firm Name

First M. Last, CPA

Employer Identification Number

123456789

Date

01/01/2005

Attesting Practitioner's First Name

*

Attesting Practitioner's Middle Name
Attesting Practitioner's Last Name

*

Attesting Practitioner's Title
Attesting Practitioner's Telephone

*

Attesting Practitioner's Fax
Attesting Practitioner's E-mail
Complete Certification Procedures

DOES
NOT
AGREE

CPA CERTIFICATION

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* Required items
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