Multifamily Housing Program Financial Management Toolkit

Core Principles of Financial Management for Multifamily Housing Grant Programs

Financial management is the process of using funds effectively, efficiently and transparently. It is accomplished through a combination of procedures, methods, rules of conduct, and standards. HUD expects grantee and subrecipient financial management systems to include the following key components: budgeting, internal controls, federal cost principles, accounting and record keeping, procurement, reporting, and audits.

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Core Principles of Cost Allocation for Multifamily Housing Grant Programs

Cost principles are those common principles that help organizations determine the costs for specific activities and the costs that are chargeable to grants, awards, and other agreements.

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