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PART 982—SECTION 8 TENANT-BASED ASSISTANCE: HOUSING CHOICE VOUCHER PROGRAM›Subpart D—Annual Contributions Contract and PHA Administration of Program

§ 982.159 Audit requirements.

24 C.F.R. Part 982 — Section 8 Tenant-Based Assistance (Housing Choice Voucher Program) · 2026 edition · updated 2026-07-29 · United States

(a) The PHA must engage and pay an independent public accountant to conduct audits in accordance with HUD requirements.

(b) The PHA is subject to the audit requirements in 2 CFR part 200, subpart F.

[60 FR 34695, July 3, 1995, as amended at 60 FR 45661, Sept. 1, 1995; 80 FR 75943, Dec. 7, 2015]

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▸ Contents — 24 C.F.R. Part 982 — Section 8 Tenant-Based Assistance (Housing Choice Voucher Program)
24 C.F.R. Part 982 — Section 8 Tenant-Based Assistance (Housing Choice Voucher Program)
  1. 24 C.F.R. Part 982 — Section 8 Tenant-Based Assistance (Housin…
  2. ▸ PART 982—SECTION 8 TENANT-BASED ASSISTANCE: HOUSING CHOICE VOU…
    Overview
    1. Subpart A—General Information
    2. Subpart B—HUD Requirements and PHA Plan for Administration of …
    3. Subpart C—Funding and PHA Application for Funding
    4. ▸ Subpart D—Annual Contributions Contract and PHA Administration…
      Overview
      1. § 982.151 Annual contributions contract.
      2. § 982.152 Administrative fee.
      3. § 982.153 PHA responsibilities.
      4. § 982.154 ACC reserve account.
      5. § 982.155 Administrative fee reserve.
      6. § 982.156 Depositary for program funds.
      7. § 982.157 Budget and expenditure.
      8. § 982.158 Program accounts and records.
      9. § 982.159 Audit requirements.
      10. § 982.160 HUD determination to administer a local program.
      11. § 982.161 Conflict of interest.
      12. § 982.162 Use of HUD-required contracts and other forms.
      13. § 982.163 Fraud recoveries.
    5. Subpart E—Admission to Tenant-Based Program
    6. Subpart F [Reserved]
    7. Subpart G—Leasing a Unit
    8. Subpart H—Where Family Can Live and Move
    9. Subpart I—Dwelling Unit: Housing Quality Standards, Subsidy St…
    10. Subpart J—Housing Assistance Payments Contract and Owner Respo…
    11. Subpart K—Rent and Housing Assistance Payment
    12. Subpart L—Family Obligations; Denial and Termination of Assist…
    13. Subpart M—Special Housing Types
    14. Single Room Occupancy (SRO)
    15. Congregate Housing
    16. Group Home
    17. Shared Housing
    18. Cooperative
    19. Manufactured Home
    20. Manufactured Home Space Rental
    21. Homeownership Option

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