24 CFR 320.10

§ 320.10 Financial reporting.

United States · 24 CFR — Housing and Urban Development · Status: effective

Cite this

Citation: 24 CFR 320.10, § 320.10 Financial reporting, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/100616
Permanent ID: ys:prov:100616@1
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Full text

Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial statements shall include a balance sheet and a statement of operations and cash flows. The audit shall be conducted in accordance with the standards for financial audits of the U.S. Government Accountability Office's Government Auditing Standards, issued by the Comptroller General of the United States.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.