; and (B) not more than $2,000,000 shall be available to the Office of the Inspector General of the Department of Housing and Urban Development for audits and investigations of the program authorized under this section. (2) By recipients Notwithstanding section 576.108 of title 24 of the Code of Federal Regulations, or any successor regulation, with respect to amounts made available pursuant to subsection (b), a recipient may use up to 10 percent of funds received for payment of administrative costs related to the planning and execution of eligible activities carried out under this section. 202. Homeowner assistance fund (a) Definitions In this section: (1) Fund The term Fund means the Homeowner Assistance Fund established under subsection (b). (2) Secretary The term Secretary means the Secretary of the Treasury. (3) State The term State means any State of the United States, the District of Columbia, any territory of the United States, Puerto Rico, Guam, American Samoa, the Virgin Islands, and the Northern Mariana Islands. (b) Establishment of fund There is established at the Department of the Treasury a Homeowner Assistance Fund to provide such funds as are made available under subsection (g) to State housing finance agencies for the purpose of preventing homeowner mortgage defaults, foreclosures, and displacements of individuals and families experiencing financial hardship after January 21, 2020. (c) Allocation of funds (1) Administration Of any amounts made available for the Fund, the Secretary of the Treasury may allocate, in the aggregate, an amount not exceeding 5 percent— (A) to the Office of Financial Stability established under section 101(a) of the Emergency Economic Stabilization Act of 2008 ( 12 U.S.C. 5211(a) ) to administer and oversee the Fund, and to provide technical assistance to States for the creation and implementation of State programs to administer assistance from the Fund