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As part of our annual audit plan objective of improving the integrity of single-family insurance programs, we reviewed the independent public accountant’s working papers and the financial statements of Allied Home Mortgage Capital Corporation (Allied) for fiscal year 2009. The objective of the review was to determine whether Allied’s fiscal year 2009 financial statements submitted to the Federal Housing Administration (FHA) accurately reported its financial condition. Our review did not disclose any indications of inaccuracies in Allied’s fiscal year 2009 financial statements submitted to FHA. Thus, we did not recommend corrective action.