REQUIRED REPORTS

1.  What reports are required? Listed below are the required reports and
    their due dates. Report forms can be found at the end of this
    section.\
    \
    [Report #1 - Carryover and Reallotment Report\
    \
    ]{.underline}By August 1 of each year, the tribe must submit a
    report containing the following information:

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a.  [Amount of Carryover Funds]{.underline}. The Carryover amount is the
    amount of funds the tribe wishes to use in the next fiscal year. The
    maximum amount a tribe may carry over to the next fiscal year is 10%
    of its funds payable. "Funds payable" means all regular LIHEAP funds
    and most contingency funds a tribe receives during the year. The
    funds carried over from the present fiscal year must be obligated in
    the following fiscal year. The tribe must give the reasons why the
    amount will not be used in the fiscal year allotted and describe the
    types of assistance to be provided in the following fiscal year with
    carryover funds.

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b.  [Amount for Reallotment]{.underline}. The Reallotment amount is the
    amount of funds, if any, that will [not]{.underline} be used
    (obligated or carried over) by the end of the fiscal year. If there
    are any reallotment funds, funds over the 10 percent carryover
    amount that have not been obligated, they must be returned to the
    HHS. Once these funds are returned to HHS, they will be reallocated
    to other grantees according to the law or returned to the U.S.
    Treasury. In calculating the funds to be returned, you should
    consider the amount of funds you still plan to use in the operation
    of the current year\'s program.

> The Secretary of HHS can reallocate any funds that will not be
> obligated by the end of the fiscal year or carried over into the next
> fiscal year. The Carryover and Reallotment Report serves as the basis
> for any reallocation of unobligated funds.

[Example]{.underline} - The tribe uses its grant of \$10,000 as shown
below.

\$ 7,450 Funds obligated for LIHEAP in the current fiscal year

\+ [1,000]{.underline} Carryover funds to be used in the next fiscal
year (\$10,000 x 10%)

> \$8,450 Total LIHEAP funds obligated and to be carried over

\$10,000 Total allotment

[- \$8,450]{.underline} Total funds LIHEAP obligated and to be carried
over

\$1,550 Funds not used in LIHEAP and available for reallotment

> Reallotment funds are to be reported in the Carryover and Reallotment
> Report and subsequently returned to HHS. If a tribe anticipates that
> it will have reallotment funds, it should contact HHS to discuss ways
> the tribe may be able to obligate those funds before the end of the
> fiscal year. Also, the tribe has the option to return those unspent
> funds to the state in which it resides. The state may then be able to
> obligate the funds or carry them over to the next fiscal year. A
> Carryover and Reallotment Report form begins on page J-6.
>
> [Report \# 2 - Report on Households Assisted (short form for
> tribes)]{.underline}

a.  The tribe must report the number of households assisted with LIHEAP
    funds issued in the previous fiscal year. This report of prior year
    household data must be received before the application for funds for
    the current fiscal year is considered complete, and a grant award
    can be issued. Since applications are due September 1, a tribe may
    need to submit an estimated Households Assisted report with its
    application and follow up with the final report later. The tribe
    must report the number of households assisted in each of its LIHEAP
    components that was provided in its LIHEAP program. This may include
    household numbers for heating assistance, cooling assistance, crisis
    assistance, and weatherization. (States are required to report much
    more detailed information than tribes in their Households Assisted
    report.)\
    \
    A Households Assisted Report form (short form for tribes) begins on
    page J-7.

> [Report #3 -- SF269A, Financial Status Report]{.underline}

Due December 31, LIHEAP grantees must submit for the previous fiscal
year the dollar amount of funds obligated by the grantee and the date of
the last obligation of funds. For example, on December 31, 2002, a
grantee must submit the amount of funds obligated in the program year
from October 1, 2001 to September 30, 2002.

Grantees must use the OMB Standard Form 269A (short form). Although the
form includes spaces for additional information, LIHEAP grantees are
[not]{.underline} required to complete the entire form. Please see HHS
instructions and a copy of the SF269A form starting on page J-8.
Separate forms are required for any carry over funds that are obligated
in the fiscal year that the report covers, and contingency funds should
also have separate reports. SF269A forms are not required for Leveraging
Incentive Award funds.

> [Report #4 - Audit Report]{.underline}
>
> The LIHEAP law requires that the program be audited every year
> according to the Single Audit Act requirements. Single Audit Act
> audits must also be made available for public inspection. Audits are
> due 30 days from receipt or 9 months after the end of the audit period
> (in this case, the tribe's fiscal year.) Audits are to be submitted to
> the Federal Audit Clearinghouse at the Bureau of Census located at
> 1201 E. 10^th^ Street, Jeffersonville, Indiana 47132. Courtesy copies
> may be submitted to the Tribal Council and the appropriate cognizant
> audit agency. The "cognizant agency" is the department from which the
> tribe receives the most federal funds. For most tribes, the cognizant
> agency is the Department of the Interior.\
> \
> [Other Reports/Applications]{.underline}

The following optional programs have applications/reports due on the
following dates:

1\) Leveraging Incentive Program -- Applications/Report on Leveraged
Resources due November 30. Copies of forms start on page K-17.

2\) REACH Grant Program - Applications are usually due in the spring.
The due date for applications will be announced in an Action transmittal
or through the [Federal Register.]{.underline}

The above programs can provide your tribe with additional funds to
assist LIHEAP-eligible households. Please see Sections K and L of this
manual for information and how to apply for these programs.

2.  Where should the reports be sent?

> The reports listed above (except for the audit report) should be sent
> to:

Director, Division of Energy Assistance

Office of Community Services

Administration for Children and Families, HHS

370 L\'Enfant Promenade, S.W., 5^th^ Floor West

#  Washington, D.C. 20447

> The audit report should be sent to the Federal Audit Clearinghouse
> described above under Report #4 - Audit Report.

3.  What is the format of the reports?\
    \
    a. The Carryover and Reallotment report form and the Households
    Assisted report form are optional forms. You may duplicate the forms
    starting on page J-6 for your use and submission or design your own
    report form. If you design your own form, be sure to include all the
    required information.\
    \
    b. The SF-269A form is required for use when reporting the
    obligation of funds and is provided along with "HHS instructions"
    starting on page J-8. (Please do not use the instructions listed on
    the SF-269A form.)\
    \
    c. Your auditor will use standard procedures and guidelines from the
    Single Audit Act when determining the format of your audit.