24 C.F.R. § 883.313
§ 883.313 Audit. (24 CFR Part 883)
Operative Text
Where housing assistance under the Section 8 Program is provided for projects developed or owned by non-Federal entities (as defined in 2 CFR 200.69), the audit requirements in 2 CFR part 200, subpart F, shall apply.
Section 883.313 establishes that when Section 8 housing assistance flows to projects owned or developed by non-federal entities, those entities become subject to the federal audit standards set out in 2 CFR Part 200, Subpart F. These standards—commonly known as the Uniform Guidance audit requirements—generally require periodic independent audits of federal expenditures above certain thresholds. The rule ties audit obligations directly to the receipt of Section 8 assistance, not to the type of organization involved.
Plain English — not legal advice.
Owners and developers who receive Section 8 assistance under 24 CFR Part 883 and qualify as non-federal entities should be aware that § 883.313 activates the audit requirements found in 2 CFR Part 200, Subpart F. Compliant operators typically maintain financial records sufficient to support a federal single audit, engage qualified independent auditors when expenditure thresholds are met, and retain documentation in accordance with Uniform Guidance retention schedules. Staying current with any threshold adjustments published under 2 CFR Part 200 is a routine part of compliance management for these programs.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Section 883.313 is primarily directed at the financial accountability of project owners and developers rather than at tenants directly, but it reflects a broader framework of federal oversight designed to protect the integrity of Section 8 assistance. Tenants living in projects covered by this provision can note that their landlord's use of federal housing funds is subject to independent audit requirements under 2 CFR Part 200, Subpart F. If concerns arise about how assistance funds are being managed, tenant-rights organizations or a local HUD field office can be useful starting points for understanding available options.
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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