24 CFR § 1000.546 - Are audit costs eligible program or administrative expenses?

---
identifier: "/us/cfr/t24/s1000.546"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "24 CFR § 1000.546 - Are audit costs eligible program or administrative expenses?"
title_number: 24
title_name: "Housing and Urban Development"
section_number: "1000.546"
section_name: "Are audit costs eligible program or administrative expenses?"
chapter_name: "OFFICE OF ASSISTANT SECRETARY FOR PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT"
part_number: "1000"
part_name: "NATIVE AMERICAN HOUSING ACTIVITIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "25 U.S.C. 4101  42 U.S.C. 3535(d)."
regulatory_source: "63 FR 12349, Mar. 12, 1998, unless otherwise noted."
cfr_part: "1000"
---


# 1000.546 Are audit costs eligible program or administrative expenses?

Yes, audit costs are an eligible program or administrative expense. If the Indian tribe is the recipient then program funds can be used to pay a prorated share of the tribal audit or financial review cost that is attributable to NAHASDA funded activities. For a recipient not covered by the Single Audit Act, but which chooses to obtain a periodic financial review, the cost of such a review would be an eligible program expense.