24 CFR § 266.315 - Recordkeeping requirements.

---
identifier: "/us/cfr/t24/s266.315"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "24 CFR § 266.315 - Recordkeeping requirements."
title_number: 24
title_name: "Housing and Urban Development"
section_number: "266.315"
section_name: "Recordkeeping requirements."
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: "266"
part_name: "HOUSING FINANCE AGENCY RISK-SHARING PROGRAM FOR INSURED AFFORDABLE MULTIFAMILY PROJECT LOANS"
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. 1715z-22.; 42 U.S.C. 3535(d)."
regulatory_source: "59 FR 62524, Dec. 5, 1994, unless otherwise noted."
cfr_part: "266"
---


# 266.315 Recordkeeping requirements.

The mortgagor and the builder, if there is an identity of interest with the mortgagor, shall keep and maintain records of all costs of any construction or other cost items not representing work under the general contract and to make available such records for review by the HFA or HUD, if requested.