[Code of Federal Regulations] [Title 24, Volume 1] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 24CFR14.140] [Page 174] TITLE 24--HOUSING AND URBAN DEVELOPMENT PART 14_IMPLEMENTATION OF THE EQUAL ACCESS TO JUSTICE ACT IN ADMINISTRATIVE PROCEEDINGS--Table of Contents Subpart A_General Provisions Sec. 14.140 Awards against other agencies. If an applicant is entitled to an award because it prevails over another agency of the United States that participates in a proceeding before the Department and takes a position that is not substantially justified, the award or an appropriate portion of the award shall be made against that agency.