590.27—Audit.
(a) Access to records.
The Secretary, the Comptroller General of the United States, or any of their duly authorized representatives, shall have access to all books, accounts, records, reports, files, and other papers or property of LUHAs pertaining to funds or property transferred under this part, for the purpose of making surveys, audits, examinations, excerpts, and transcripts.
(b) Audit.
The LUHA's financial management system shall provide for audits in accordance with 24 CFR part 44.