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24 CFR § 990.285 - Records and reports.

---
identifier: "/us/cfr/t24/s990.285"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "24 CFR § 990.285 - Records and reports."
title_number: 24
title_name: "Housing and Urban Development"
section_number: "990.285"
section_name: "Records and reports."
chapter_name: "OFFICE OF ASSISTANT SECRETARY FOR PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT"
part_number: "990"
part_name: "THE PUBLIC HOUSING OPERATING FUND PROGRAM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 1437g; 42 U.S.C. 3535(d)."
regulatory_source: "70 FR 54997, Sept. 19, 2005, unless otherwise noted."
cfr_part: "990"
---

# 990.285 Records and reports.

(a) Each PHA shall maintain project-based budgets and fiscal year-end financial statements prepared in accordance with GAAP and shall make these budgets and financial statements available for review upon request by interested members of the public.

(b) Each PHA shall distribute the project-based budgets and year-end financial statements to the Chairman and to each member of the PHA Board of Commissioners, and to such other state and local public officials as HUD may specify.

(c) Some or all of the project-based budgets and financial statements and information shall be required to be submitted to HUD in a manner and time prescribed by HUD.