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The Office of Housing has authorized a global 30-day extension to all owners with fiscal years that ended Dec. 31, 2013. This extension is being offered to allow owners and auditors additional time to adapt to the requirements of Housing Notice H 2013-23, and the Financial Assessment Subsystem (FASSUB) release on Dec. 6, 2013, which implemented revisions to the HUD Consolidated Audit Guide, Handbook 2000.04. The new filing deadline is now April 30, 2014.