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The package includes the HC Development Final Cost Certification (DFCC), unmodified audit opinions for both the DFCC and the General Contractor Cost Certification (GCCC), and additional required documentation. Submissions must be completed by defined service-date and year-end deadlines, with possible extensions for good cause, and costs must be reduced for offsets such as rebates and allowances while following regulatory procedures and review requirements.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/final-cost-certification-application-package-forms-and-instructions/393420/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/final-cost-certification-application-package-forms-and-instructions/393420.png","ImageObject",442,249,{"name":88,"@type":89},"Dipper","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-19","2026-09-26",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What documents make up the FCCAP?","Question",{"text":109,"@type":110},"The FCCAP includes the HC Development Final Cost Certification (DFCC), unmodified audit opinion(s) from an independent Certified Public Accountant regarding the DFCC and the General Contractor Cost Certification (GCCC), plus additional documentation required by the FCCAP additional documents section.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"When must the FCCAP be completed and submitted to the Corporation?",{"text":114,"@type":110},"Submission must occur by the earlier of: within 90 calendar days after the last building is placed in service, or 30 calendar days before the end of the calendar year for which the Final Tax Credit Allocation is requested. Extensions may be granted for good cause upon written request.",{"name":116,"@type":107,"acceptedAnswer":117},"How should expenditures be treated before calculation of total development costs?",{"text":118,"@type":110},"All expenditures must be reduced by rebates, allowances, trade discounts, reimbursements, adjustments, or other sums the HC Applicant has received or will receive.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},393420,1791330483,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":142},1374404997633,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","FINAL COST CERTIFICATION APPLICATION PACKAGE  \nFORMS AND INSTRUCTIONS  \nThese instructions are designed to assist Housing Credits ( HC) Applicants and independent Certified Public Accountants in the preparation and submission of a Final Cost Certification Application Package (FCCAP) . The FCCAP is comprised of the HC Development Final Cost Certification (DFCC), the unmodified opinion in an audit report from an independent Certified Public Accountant regarding the DFCC, the General Contractor Cost Certification (GCCC), the unmodified audit report from an independent Certified Public Accountant regarding the GCCC, and the additional documentation as required by the “Additional Documents Required for the FCCAP” section below.  \nThe FCCAP must be completed and submitted to the Corporation by the earlier of the following two dates, regardless of whether the HC Development was for competitive Housing Credits that received or did not receive a Carryover Allocation or for non-competitive Housing Credits financed with tax-exempt bonds,(1) the date that is within 90 Calendar Days after the last building in the HC Development has been placed in service, or (2) the date that is 30 Calendar Days before the end of the calendar year for which the Final Tax Credit Allocation is requested. The Corporation may grant extensions for good cause upon written request.  \nThe purpose of the cost certification process is to establish the total actual costs incurred by the HC Applicant in the delivery of a HC Development. This will enable Florida Housing to determine certain development costs and the amount of subsidy to be allocated to the HC Development. All costs are included in the calculation of the total development costs; however, not all such costs are necessarily recognizable in determining the eligible basis and the amount of HCs to be allocated.  \nThe DFCC and the GCCC documentation is required of all HC Applicants. The HC Applicant is obligated to submit or cause to be submitted the cost certifications applicable to the HC Development and the General Contractor (see separate instructions for the GCCC) . The DFCC must be completed by the HC Applicant and returned to Florida Housing along with an unmodified opinion in an audit report from an independent Certified Public Accountant, each component of which must be reviewed and accepted by Florida Housing prior to the issuance of Final Housing Credit Allocation Certificate and IRS Forms (Form 8609) . The Certified Public Accountant ’s report must provide the findings of its audit of the HC Applicant’s Development costs and must be ~~state the HC Development’s Final Cost Certification was~~ completed according to proper regulatory procedures and professional standards, inclusive of the requirements provided herein. The Corporation may request additional clarifying documentation, including the independent certified public accountant’s audit documentation from the review of the development and construction costs, in order to timely review the final cost certification documentation.  \nThe HC Applicant will receive a HC Development Final Cost Certification template as an electronic Microsoft Excel file. Instructions for completing it are provided below. Please read the instructions before attempting to complete it.  \nAll expenditures must be reduced by the amounts of any rebates, allowances, trade discounts, reimbursements, adjustments or other sums that the HC Applicant has received or is to receive.  \nFlorida Housing reserves the right to exclude any cost when the amount is determined to be so high as to be out-of-line with reasonable and necessary costs or not in compliance with any restrictions outlined in the application, credit underwriting, and/or allocation processes. Florida Housing also reserves the right to exclude any cost deemed not appropriate as provided in Section 42 of the Internal Revenue Code.  \nThe costs included in the GCCC must be included in the DFCC. The costs in the GCCC shou","cbCaicMQd03m7NZW","https://ap.wps.com/l/cbCaicMQd03m7NZW","pdf",6209757,96,"English","# Final Cost Certification Application Package\n## Purpose and scope\n## Components of the FCCAP\n## Submission deadlines and extensions\n## Cost certification objectives and eligible basis\n## DFCC and GCCC documentation requirements\n## Completing and reducing expenditures\n## Cost exclusions and compliance considerations\n## Segregating GCCC costs for DFCC entries\n## Trade category guidance for construction-related items","[{\"question\":\"What documents make up the FCCAP?\",\"answer\":\"The FCCAP includes the HC Development Final Cost Certification (DFCC), unmodified audit opinion(s) from an independent Certified Public Accountant regarding the DFCC and the General Contractor Cost Certification (GCCC), plus additional documentation required by the FCCAP additional documents section.\"},{\"question\":\"When must the FCCAP be completed and submitted to the Corporation?\",\"answer\":\"Submission must occur by the earlier of: within 90 calendar days after the last building is placed in service, or 30 calendar days before the end of the calendar year for which the Final Tax Credit Allocation is requested. Extensions may be granted for good cause upon written request.\"},{\"question\":\"How should expenditures be treated before calculation of total development costs?\",\"answer\":\"All expenditures must be reduced by rebates, allowances, trade discounts, reimbursements, adjustments, or other sums the HC Applicant has received or will receive.\"}]","Final Cost Certification Application Package - Forms and Instructions | PDF",1790385824,34]