Tax Credit File Audits Windsor Consulting will offer its expertise in the Low Income Housing Tax Credit program to review the certification of initial residents under Section 42 of the Internal Revenue Code and under guidelines established by each state. Windsor Consulting will: Review each file for qualification under Section 42 and state guidelines. Review each file for completeness to determine if all necessary forms and verifications have been provided and completed correctly. Review each file for accuracy to determine if the information provided is current and assimilated correctly into the required forms and certifications. Report to the owner any areas of possible non-compliance. Provide a report that (based on our interpretation of Section 42 and a review of state LIHTC guidelines) outlines whether each unit's file is complete and accurate and meets the requirements for the Low Income Housing Tax Credit program. Pricing Pricing is based on a per file basis. The cost will be charged on any file reviewed by Windsor Consulting. Cost of travel for Windsor Consulting staff will be reimbursed by the property. All efforts will be made to contain travel costs and share costs between engagements where feasible.