[Code of Federal Regulations] [Title 24, Volume 4] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 24CFR886.131] [Page 143] TITLE 24--HOUSING AND URBAN DEVELOPMENT CHAPTER VIII--OFFICE OF THE ASSISTANT SECRETARY FOR HOUSING-FEDERAL PART 886_SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM_SPECIAL ALLOCATIONS --Table of Contents Subpart A_Additional Assistance Program for Projects With HUD-Insured and HUD-Held Mortgages Sec. 886.131 Audit. (a) Where a State or local government is the eligible owner of a project, or is a contract administrator under Sec. 886.120, receiving financial assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b) Where a nonprofit organization is the eligible owner of a project, receiving financial assistance under this part, the audit requirements of 24 CFR part 45 shall apply. [50 FR 39092, Sept. 27, 1985; 51 FR 30480, Aug. 27, 1986, as amended at 57 FR 33257, July 27, 1992]