Applicability
(a) Applicability. This subpart H implements uniform financial reporting standards for: (1) Public housing agencies (PHAs) receiving assistance under sections 5, 9, or 14 of the 1937 Act (42 U.S.C. 1437c, 1437g, and 1437l) (Public Housing); (2) PHAs as contract administrators for any Section 8 project-based or tenant-based housing assistance payments program, which includes assistance under the following programs: (i) Section 8 project-based housing assistance payments programs, including, but not limited to, the Section 8 New Construction, Substantial Rehabilitation, Loan Management Set-Aside, Property Disposition, and Moderate Rehabilitation (including the Single Room Occupancy program for homeless individuals); (ii) Section 8 Project-Based Voucher programs; (iii) Any program providing Section 8 project-based renewal contracts; and (iv) Section 8 tenant-based assistance under the Section 8 Voucher program. (3) Owners of housing assisted under any Section 8 project-based housing assistance payments program: (i) Including, but not limited to, the Section 8 New Construction, Substantial Rehabilitation, Loan Management Set-Aside, and Property Disposition programs; (ii) Excluding the Section 8 Moderate Rehabilitation Program (which includes the Single Room Occupancy program for homeless individuals) and the Section 8 Project-Based Voucher Program; (4) Owners of multifamily projects receiving direct or indirect assistance from HUD, or with mortgages insured, coinsured, or held by HUD, including but not limited to housing under the following HUD programs: (i) Section 202 Program of Supportive Housing for the Elderly; (ii) Section 811 Program of Supportive Housing for Persons with Disabilities; (iii) Section 202 loan program for projects for the elderly and handicapped (including 202/8 projects and 202/162 projects); (iv) Section 207 of the National Housing Act (NHA) (12 U.S.C. 1701 et seq.) (Rental Housing Insurance); (v) Section 213 of the NHA (Cooperative Housing Insurance); (vi) Section 220 of the NHA (Rehabilitation and Neighborhood Conservation Housing Insurance); (vii) Section 221(d) (3) and (5) of the NHA (Housing for Moderate Income and Displaced Families); (viii) Section 221(d)(4) of the NHA (Housing for Moderate Income and Displaced Families); (ix) Section 231 of the NHA (Housing for Elderly Persons); (x) Section 232 of the NHA (Mortgage Insurance for Nursing Homes, Intermediate Care Facilities, Board and Care Homes); (xi) Section 234(d) of the NHA (Rental) (Mortgage Insurance for Condominiums); (xii) Section 236 of the NHA (Rental and Cooperative Housing for Lower Income Families); (xiii) Section 241 of the NHA (Supplemental Loans for Multifamily Projects); and (5) HUD-approved Title I and Title II supervised, nonsupervised, and investing lenders and investing mortgagees. (6) Operators of projects with mortgages insured or held by HUD under section 232 of the Act (Mortgage Insurance for Nursing Homes, Intermediate Care Facilities, Board and Care Homes).