24 C.F.R. § 982.158

§ 982.158 Program accounts and records. (24 CFR Part 982)

In Force
Verified 5/25/2026 · Next check 6/24/2026
effective 5/25/2026FederalSection 8 HCV

Operative Text

24 C.F.R. § 982.158
(a) The PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be in the form required by HUD, including requirements governing computerized or electronic forms of record-keeping. The PHA must comply with the financial reporting requirements in 24 CFR part 5, subpart H.

(b) The PHA must furnish to HUD accounts and other records, reports, documents and information, as required by HUD. For provisions on electronic transmission of required family data, see 24 CFR part 908.

(c) HUD and the Comptroller General of the United States shall have full and free access to all PHA offices and facilities, and to all accounts and other records of the PHA that are pertinent to administration of the program, including the right to examine or audit the records, and to make copies. The PHA must grant such access to computerized or other electronic records, and to any computers, equipment or facilities containing such records, and shall provide any information or assistance needed to access the records.

(d) The PHA must prepare a unit inspection report.

(e) During the term of each assisted lease, and for at least three years thereafter, the PHA must keep:

(1) A copy of the executed lease;

(2) The HAP contract; and

(3) The application from the family.

(f) The PHA must keep the following records for at least three years:

(1) Records that provide income, racial, ethnic, gender, and disability status data on program applicants and participants;

(2) An application from each ineligible family and notice that the applicant is not eligible;

(3) HUD-required reports;

(4) Unit inspection reports;

(5) Lead-based paint records as required by part 35, subpart B of this title.

(6) Accounts and other records supporting PHA budget and financial statements for the program;

(7) Records to document the basis for PHA determination that rent to owner is a reasonable rent (initially and during the term of a HAP contract); and

(8) Other records specified by HUD.
Source: Legislative text reproduced verbatim
Plain English

Section 982.158 establishes the recordkeeping and reporting obligations that a Public Housing Authority (PHA) must fulfill when administering the Housing Choice Voucher program. PHAs are required to maintain thorough, accurate program records in formats HUD specifies, retain key documents such as leases, HAP contracts, and family applications for at least three years after an assisted lease ends, and make all records fully accessible to HUD and the Comptroller General for audit purposes. The rule also requires PHAs to document unit inspections, track demographic and financial data on applicants and participants, and preserve records that justify rent reasonableness determinations.

Written by anthropic/claude-sonnet-4.6 · Reviewed on September 3, 2026

Plain English — not legal advice.

For Property Managers

Under § 982.158, the PHA administering a landlord's HAP contract is responsible for maintaining the records related to the assisted tenancy, including the executed lease, the HAP contract itself, and documentation supporting rent reasonableness findings. Compliant PHAs retain these materials for at least three years after the assisted lease term ends and keep unit inspection reports on file throughout. Owners participating in the Housing Choice Voucher program generally cooperate with PHA recordkeeping processes, including providing access during inspections, since the PHA's audit-ready documentation directly supports the integrity of HAP payments.

General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.

For Tenants

Section 982.158 requires the PHA to retain a copy of a participating family's application and executed lease for at least three years after the assisted lease ends, which means records of a household's program participation are preserved for a meaningful period. Tenants who believe their PHA has failed to maintain accurate records or has improperly documented their eligibility or demographic information may raise concerns through their local PHA's grievance process or by contacting HUD's local field office. Tenant-rights organizations familiar with the Housing Choice Voucher program can help households understand what records a PHA is obligated to keep under § 982.158 and what avenues exist if those obligations appear to have gone unmet.

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 3, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.

Effective Timeline

Current
May 25, 2026
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Related Rules

§ 982.407
§ 982.407 Enforcement of HQS.
§ 982.451
§ 982.451 Housing assistance payments contract.
§ 982.452
§ 982.452 Owner responsibilities.

Source Information

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