24 C.F.R. § 982.159
§ 982.159 Audit requirements. (24 CFR Part 982)
Operative Text
(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.
Under 24 CFR Part 982 § 982.159, Public Housing Authorities (PHAs) administering the Housing Choice Voucher program are required to have their financial activities examined by an independent public accountant, with the PHA bearing the cost of that engagement. Additionally, PHAs must comply with the federal audit standards set out in 2 CFR Part 200, Subpart F, which govern how federally funded entities are audited. This provision ensures that public funds used in the voucher program are subject to independent financial oversight.
Plain English — not legal advice.
Property owners and managers participating in the Housing Choice Voucher program do not bear direct responsibility under 24 CFR Part 982 § 982.159, as the audit obligations fall on the PHA administering the program. However, compliant PHAs generally maintain organized financial records and cooperate with their independent public accountants to facilitate timely audits. Landlords who contract with a PHA may find it useful to understand that the PHA's financial practices are subject to this independent review process.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Under 24 CFR Part 982 § 982.159, the PHA that manages your Housing Choice Voucher program is required to undergo independent financial audits, which serves as a check on how program funds are handled. If a tenant has concerns about a PHA's financial management or compliance with federal requirements, they may raise those concerns with HUD's local field office or a tenant-rights organization familiar with federal housing programs. Audit reports produced under this provision may be publicly available, and tenants can explore resources such as HUD's website or a local legal aid organization to learn more about accessing those records.
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.
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