[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-195417-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-195417-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","cost-certification-requirements","Cost Certification Requirements","","This document outlines the required forms for cost certification based on different funding sources for housing projects. For projects involving Housing Tax Credits (HTC) or Low and Moderate Income Rental (LMIR) with United States Department of Housing and Urban Development (HUD) Risk Share Insurance, a Final Cost Certification (HTC Form 9), audited by an independent public accountant, is mandatory. For the National Housing Trust Fund (NHTF), a Template Certified Public Accountant (CPA) cover letter and an updated workbook are required if the project is solely NHTF-funded. Alternatively, if the project also includes HTC or LMIR with HUD Risk Share Insurance funds, the Final Cost Certification (HTC Form 9) is necessary. If the project is Uninsured LMIR and excludes NHTF, cost certification is not applicable. When HTC or any loan type involves an Identity of Interest between the owner and general contractor, HUD Form 92330A2, audited by an independent public accountant, is required. In cases where HTC or any loan type does not have an Identity of Interest between the owner and general contractor, a Notarized AIA G702 (Contractor’s Application for Payment) certified by an architect, along with AIA G703 (Schedule of Values), is the specified requirement.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/cost-certification-requirements/195417/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/cost-certification-requirements/195417.png","ImageObject",442,249,{"name":42,"@type":43},"Felix Montgomery","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-09","2026-09-03",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What cost certification is required for Housing Tax Credits (HTC) or LMIR with HUD Risk Share Insurance?","Question",{"text":62,"@type":63},"A Final Cost Certification (HTC Form 9), audited by an independent public accountant, is required for projects with HTC or LMIR and HUD Risk Share Insurance.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What are the cost certification requirements for the National Housing Trust Fund (NHTF)?",{"text":67,"@type":63},"For NHTF-only projects, a Template CPA cover letter and updated workbook are needed. If the project also includes HTC or LMIR with HUD Risk Share Insurance, then the Final Cost Certification (HTC Form 9) is required.",{"name":69,"@type":60,"acceptedAnswer":70},"What documentation is needed for HTC or loan types with an Identity of Interest between owner and contractor?",{"text":71,"@type":63},"Projects involving an Identity of Interest require HUD Form 92330A2, which must be audited by an independent public accountant.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},195417,1791576853,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social 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Cost Certification (HTC Form 9) 1 audited and certified by an independent public accountant |\n| National Housing Trust Fund (NHTF) | Template Certified Public Accountant (CPA)1 cover letter and updated workbook, if project is NHTF only\u003Cbr>OR\u003Cbr>Final Cost Certification (HTC Form 9)1, if required by HTC or LMIR with HUD Risk Share Insurance funds in project |\n| Uninsured LMIR or deferred loan (excludes NHTF) | Not applicable |\n\n\n| Funding Source | Form of Cost Certification |\n| --- | --- |\n| HTC or any loan type WITH an Identity of Interest between owner and general contractor | HUD Form 92330A2 audited by an independent public accountant |\n| HTC or any loan type WITHOUT an Identity of Interest between owner and general contractor | Notarized AIA G702 (Contractor’s Application for Payment) certified by architect\u003Cbr>AND\u003Cbr>AIA G703 (Schedule of Values) |","cbCain649ofPqfm0","https://ap.wps.com/l/cbCain649ofPqfm0","pdf",103305,7,"English","# Funding Source and Form of Cost Certification\n## Housing Tax Credits (HTC) or Low and Moderate Income Rental (LMIR) with United States Department of Housing and Urban Development (HUD) Risk Share Insurance\n### Final Cost Certification (HTC Form 9)\n## National Housing Trust Fund (NHTF)\n### Template Certified Public Accountant (CPA) cover letter and updated workbook, if project is NHTF only\n### Final Cost Certification (HTC Form 9), if required by HTC or LMIR with HUD Risk Share Insurance funds in project\n## Uninsured LMIR or deferred loan (excludes NHTF)\n### Not applicable\n## HTC or any loan type WITH an Identity of Interest between owner and general contractor\n### HUD Form 92330A2 audited by an independent public accountant\n## HTC or any loan type WITHOUT an Identity of Interest between owner and general contractor\n### Notarized AIA G702 (Contractor’s Application for Payment) certified by architect\n### AIA G703 (Schedule of Values)","[{\"question\":\"What cost certification is required for Housing Tax Credits (HTC) or LMIR with HUD Risk Share Insurance?\",\"answer\":\"A Final Cost Certification (HTC Form 9), audited by an independent public accountant, is required for projects with HTC or LMIR and HUD Risk Share Insurance.\"},{\"question\":\"What are the cost certification requirements for the National Housing Trust Fund (NHTF)?\",\"answer\":\"For NHTF-only projects, a Template CPA cover letter and updated workbook are needed. If the project also includes HTC or LMIR with HUD Risk Share Insurance, then the Final Cost Certification (HTC Form 9) is required.\"},{\"question\":\"What documentation is needed for HTC or loan types with an Identity of Interest between owner and contractor?\",\"answer\":\"Projects involving an Identity of Interest require HUD Form 92330A2, which must be audited by an independent public accountant.\"}]","Cost Certification Requirements | PDF",1788448334]