24 CFR § 236.901 - Audit.

---
identifier: "/us/cfr/t24/s236.901"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "24 CFR § 236.901 - Audit."
title_number: 24
title_name: "Housing and Urban Development"
section_number: "236.901"
section_name: "Audit."
chapter_name: "OFFICE OF ASSISTANT SECRETARY FOR HOUSING—FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT"
subchapter_number: "B"
subchapter_name: "MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES"
part_number: "236"
part_name: "MORTGAGE INSURANCE AND INTEREST REDUCTION PAYMENT FOR RENTAL PROJECTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1715b, 1715z-1, and 1735d; 42 U.S.C. 3535(d)."
regulatory_source: "36 FR 24643, Dec. 22, 1971, unless otherwise noted."
cfr_part: "236"
---


# 236.901 Audit.

Where a State or local government receives interest reduction payments under section 236(b) of the National Housing Act or is the mortgagor of a mortgage insured or held by the Commissioner under this part, it shall conduct audits in accordance with HUD audit requirements at 2 CFR part 200, subpart F.

[58 FR 37813, July 13, 1993, as amended at 80 FR 75936]