24 C.F.R. § 880.211
§ 880.211 Audit. (24 CFR Part 880)
Operative Text
Where a non-Federal entity (as defined in 2 CFR 200.69) is the eligible owner of a project or a contract administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 2 CFR part 200, subpart F, shall apply.
Under 24 CFR Part 880 § 880.211, when a non-Federal entity—such as a nonprofit organization or state or local government—owns a qualifying housing project or serves as a contract administrator receiving federal financial assistance under Part 880, that entity becomes subject to the audit standards set out in 2 CFR Part 200, Subpart F (commonly known as the Uniform Guidance audit requirements). These standards generally require periodic independent audits to ensure that federal funds are being used appropriately. The rule ties audit obligations directly to the receipt of federal assistance, meaning the trigger is participation in the program, not a separate election.
Plain English — not legal advice.
Property owners or managers who qualify as non-Federal entities under 2 CFR 200.69 and receive federal financial assistance through a Part 880 project should be aware that § 880.211 activates the audit requirements found in 2 CFR Part 200, Subpart F. Compliant operators typically maintain financial records in a manner that supports a Single Audit or program-specific audit, engage a qualified independent auditor on the required cycle, and submit audit findings to the appropriate federal clearinghouse. Keeping documentation organized and audit-ready from the start of program participation is a common practice among operators subject to this provision.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
While § 880.211 primarily governs the financial accountability obligations of project owners and contract administrators rather than individual tenants, it is part of the broader federal oversight framework that helps ensure Part 880 assistance funds are used as intended for housing. Tenants living in projects covered by Part 880 can take note that this audit requirement exists as a structural check on how federal housing dollars are managed. If concerns arise about how a project is being administered, tenants may consider contacting HUD's local field office, a local tenant-rights organization, or a housing counseling agency for information about available oversight and complaint channels under this regulatory framework.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated September 4, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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