APM 26-04: Audit Schedules Report for Issuers’ Audited Financial Statements

All Ginnie Mae Issuers are required to submit certain audit schedules as part of their annual audited financial statement submissions. The requirements for these audit schedules are generally found in the HUD Consolidated Audit Guide (Audit Guide). However, revised financial requirements were announced in APMs 22-08 and 22-09 which impact some of the audit schedules from the Audit Guide. In connection with these changes, Ginnie Mae is now announcing a new Audit Schedules Report which may be used in place of Attachments A, B, C, and D in Chapter 6 of the Audit Guide (as depicted in the chart below). Ginnie Mae will accept this newly announced Audit Schedules Report, and it may be completed and included as part of all audited financial statement submissions beginning with the fiscal year end date of December 31, 2025.​