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Audit of the Federal Housing Administration’s Financial Statements for Fiscal Years 2017 and 2016 (Restated)

This audit report was reissued on February 13, 2018 to correct the Combined Statement of Budgetary Resources for the period ended September 30, 2017 on page 44.  The Budget Authority and Outlays, Net section is now included. This audit report was previously reissued on November 27, 2017 to correct an error in a number reported for deobligations on page 16 from $206.9 million to $71.9 million.  The sentence was changed from “Of the $276.5 million identified as invalid deobligations during the fiscal year 2016 audit, $206.9 million had not been deobligated at the end of