24 CFR 1000.239 – May a recipient establish and maintain reserve accounts for administration and planning?
Yes. In addition to the amounts established for planning and administrative expenses under §§ 1000.236 and 1000.238, a recipient may establish and maintain separate reserve accounts only for the purpose of accumulating amounts for administration and planning relating to affordable housing activities. These amounts may be invested in accordance with § 1000.58(c). Interest earned on reserves is not program income and shall not be included in calculating the maximum amount of reserves. The maximum amount of reserves, whether in one or more accounts, that a recipient may have available at any one time is calculated as follows:
(a) Determine the 5-year average of administration and planning amounts, not including reserve amounts, expended in a tribal program year.
(b) Establish