883.313—Audit.
        
        (a) 
         Where housing assistance under the  Section 8 Program is provided for projects developed by State agencies, these agencies shall follow audit requirements in  24 CFR part 44.
    
    
        
        (b) 
         Where a nonprofit organization is the eligible owner of a project receiving financial assistance under this part, the audit requirements in  24 CFR part 45 shall apply.