Transcription of Federal Housing Finance Agency Examination …
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Federal Housing Finance Agency Examination …
Federal Housing Finance Agency Examination guidance Issuance Date: October 27, 2009 Subject: Examination for accounting practices To: FHFA Director of Enterprise Regulation FHFA Director of Federal Home Loan Banks Regulation FHFA Office of Director, Associate Directors, and General Counsel Chief Executive Officers of Freddie Mac and Fannie Mae Chief accounting Officers of the Federal Home Loan Banks Presidents of the Federal Home Loan Banks Office of Finance I. PURPOSE AND SCOPE. This guidance sets forth Examination guidance and standards relating to the accounting practices of the Federal National Mortgage Association (Fannie Mae), the Federal Home Loan Mortgage Corporation (Freddie Mac) and the Federal Home Loan Banks (FHLB anks) (collectively, the Housing GSEs) consistent with the safety and soundness responsibilities of the Federal Housing Finance Agency (FHFA) under the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 and the Office of Federal Housing Enterprise Oversight (OFHEO) Corporate Governance Regulation, FHLBank Act, Code of Federal Regulations and the Housing and Economic Recovery Act of 2008 (HERA).
Federal Housing Finance Agency Examination Guidance ... Examination for Accounting Practices To: ... the Housing GSE accounting policies, practices, procedures…
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