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PART 93—HOUSING TRUST FUND›Subpart I—Program Administration

§ 93.400 Housing Trust Fund (HTF) accounts.

24 C.F.R. Part 93 — Housing Trust Fund · 2026 edition · updated 2026-07-29 · United States

(a) General. HUD will establish an HTF United States Treasury account (HTF Treasury account) for each grantee. Each grantee may use either a separate HTF local account or a subsidiary account within its general fund (or other appropriate fund) as the HTF local account.

(b) HTF Treasury account. The HTF Treasury account includes the annual grant and funds reallocated to the State by formula.

(c) HTF local account. (1) The HTF local account includes deposits of HTF funds disbursed from the HTF Treasury account, any program income, and any repayments as required by § 93.403.

(2) The HTF local account must be interest-bearing.

(d) Reductions. HUD will reduce or recapture funds in the HTF account by the amount of:

(1) Any fiscal year grant funds in the HTF Treasury account that are not committed within 24 months after the date of HUD's execution of the HTF grant agreement;

(2) Any fiscal year grant funds in the HTF local account that are not expended within 5 years after the date of HUD's execution of the HTF grant agreement;

(3) Any amounts pursuant to § 93.453; and

(4) Amounts that the grantee fails to obtain and that were required to be reimbursed or returned under § 93.450.

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▸ Contents — 24 C.F.R. Part 93 — Housing Trust Fund
24 C.F.R. Part 93 — Housing Trust Fund
  1. 24 C.F.R. Part 93 — Housing Trust Fund
  2. ▸ PART 93—HOUSING TRUST FUND
    Overview
    1. Subpart A—General
    2. Subpart B—Allocation Formula; Reallocations
    3. Subpart C—Participation and Submission Requirements; Distribut…
    4. Subpart D—Program Requirements
    5. Subpart E—Eligible and Prohibited Activities
    6. Subpart F—Income Targeting
    7. Subpart G—Project Requirements
    8. Subpart H—Other Federal Requirements
    9. ▸ Subpart I—Program Administration
      Overview
      1. § 93.400 Housing Trust Fund (HTF) accounts.
      2. § 93.401 HTF grant agreement.
      3. § 93.402 Program disbursement and information system.
      4. § 93.403 Program income and repayments.
      5. § 93.404 Grantee responsibilities; written agreements; onsite …
      6. § 93.405 Applicability of uniform administrative requirements,…
      7. § 93.406 Audits.
      8. § 93.407 Recordkeeping.
      9. § 93.408 Performance reports.
    10. Subpart J—Performance Reviews and Sanctions

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