Homeowner Assistance Fund (HAF):

Frequently Asked Questions on Reporting Requirements

December 8, 2021 (Last Updated January 12, 2024)

For More Information: Please visit www.treasury.gov/HAF

For Media Inquiries: Please contact the U.S. Treasury Press Office at (202) 622-2960

For General Inquiries: Please email HAF@treasury.gov for additional information

 
Homeowner Assistance Fund:

Frequently Asked Questions on Reporting Requirements

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Homeowner Assistance Fund

Frequently Asked Questions on Reporting Requirements Tracked Changes

FAQ Section Changes

Changes from January 12, 2024

Section 1.3 • Revised the period covered and due date of the Final Report

Section 1.15 • Provided link for instructions on returning interest to Payment 

Management Services

Section 1.27 • Provide information on Single Audit requirements for HAF 

participants

Section 1.28 • Provide guidance on treatment and reporting of program income

Changes from July 14, 2023

Section 1.26 • Provide guidance on HAF home repair expenses to report as 

program or administrative costs

Changes from April 7, 2023

Section 1.15 • Clarify obligations with respect to interest earned on HAF funds

Section 1.24-1.25 • Clarify period of performance. 

• Clarify the rea edian Income category “ act pecific roxy”

Changes from January 13, 2023

Section 1.21-1.23

• Provided guidance on reporting on homeowners that submitted and 

subsequently withdrew an application, definition of Application Not 

Completed Within Program Timeframe, and duplicate applications. 

Changes from October 14, 2022

Section 1.1-1.13 • Clarified language throughout

Section 1.13.1 • Added FAQ on Annual Reporting Requirements

Section 1.14-1.15 • Added FAQ on FSRS reporting requirements & earned interest.

Section 1.16-1.17 • Added FAQs on reporting approved homeowners that were 

previously denied and changes to your Program Budget.

Section 1.18-1.19 • Added FAQs addressing validation errors.
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Section 1.20 • Added FAQ on uploading disaggregated application data and 

ensuring data is properly uploaded.

Changes from July 15, 2022

Section 1.1

• Revised annual reporting deadline – annual reports due November 

15, 2022, and mid-November each year thereafter.

• Revised reporting Timeframes for Tribal governments with 

allocations less than $5 Million and the Department of Hawaiian 

Home Lands. Quarterly reporting due date for these participants is 

November 15, 2022.

Section 1.3 

• Revised first quarterly report due for Tribal governments with 

allocations less than $5 Million and the Department of Hawaiian 

Home Lands.

Changes from May 9, 2022

Section 1.1 • Changed first quarterly report due date.

Section 1.3 • Changed first quarterly report due date. 

Section 1.11 • dded in ‘lot-rent’ language to table for clarification 

Changes from February 17, 2022

Section 1.1 • Removed language and added an updated table for reporting 

requirements and timeline.

Section 1.2

• Added more detailed data element breakout related to submitted 

HAF applications which corresponds to HAF Portal.

• Updated period of performance for Interim Report to start on Award 

Date through January 31, 2022.

• Changed the due date to be March 3, 2022.

Section 1.3

• Added more detailed data element breakout related to submitted 

HAF applications which corresponds to HAF Portal.

• Updated period of performance for Quarterly Report to start on 

Award Date through March 31, 2022.

Section 1.12

• Added in new section to address the relationship between data 

elements in this HAF Frequently Asked Questions (FAQs) on 

Reporting Requirements document and HAF Interim Reporting 

Guidance.

Changes from January 31, 2022

Section 1.3 • Updated to indicate that the Quarterly Reporting portal opens April 

15th, 2022, however, submissions are due by May 16th, 2022 (45 

days after close of quarter).

Section 1.10 • Added in requested FAQ question on Mortgage Payment 

Assistance and PITI.

Section 1.11

• Added in cross-reference table that ties the abbreviated Program 

Design Elements seen in the HAF Interim Guidance/Portal and the 

HAF Guidance published on August 2, 2021 (Updated November 

12, 2021).
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Frequently Asked Questions on Reporting Requirements

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Homeowner Assistance Fund

Frequently Asked Questions on Reporting Requirements

Treasury has provided answers to frequently asked questions on HAF reporting below. Please

contact us at HAF@treasury.gov or HAF_Tribal@treasury.gov for additional information. 

1.1 What are my Reporting Requirements?

In addition to providing reports to Treasury, HAF participants are responsible for reporting 

subaward information to the Federal Funding Accountability and Transparency Act (FFATA) 

Subaward Reporting System (FSRS), as required by the award term at 2 C.F.R. Part 170, 

Appendix A and HAF participants are required to have an active registration with the System 

for Award Management (SAM) on SAM.gov, as required by the award term at 2 C.F.R. Part 

25, Appendix A which are incorporated by reference in the HAF Financial Assistance 

Agreement that HAF participants executed in connection with their HAF award.

The below table outlines the Treasury reporting requirements:

Recipient Quarterly Report Annual Performance Report

States 

By June 10, 2022, and then 

45 days after the end of each 

quarter thereafter.

By November 15, 2022, and 

annually thereafter by midTribal Governments with Allocation November.

> $5M 

Tribal Governments with Allocation 

< $5M & Department of Hawaiian 

Home Lands

By November 15, 2022, and 

annually thereafter by midNovember.

1.2 What are my Interim Reporting Requirements?

State Participants that received Homeowner Assistance Fund (HAF) awards are required to 

submit a one-time Interim Report.

Interim Report: Treasury required HAF participants to submit a one-time Interim 

Report covering the reporting period that began on the Award Date and ended on

January 31, 2022 (which includes qualified expenses eligible for reimbursement). 

Due Date: Participants were required to submit the Interim eport via reasury’s ortal 

by 5pm EST on Thursday, March 3, 2022.

Representative Data Elements:

• Number of unique Homeowners that received HAF assistance and subset 

(s) that are classified as Socially Disadvantaged and 100% AMI or less.

• Homeowners that received HAF assistance disaggregated by Program 

Design Element

• Date HAF participant started accepting HAF applications (or will begin)
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• Number of unique Homeowners that submitted a draft or completed HAF 

application for HAF assistance during the reporting period.

• Number of unique Homeowners that submitted a completed HAF 

application for HAF assistance during the reporting period.

• Number of Delinquencies resolved attributable to Monetary HAF 

Assistance versus by Non-Monetary HAF Assistance.

• Amount of assistance provided to Homeowners disaggregated by Program 

Design Element

1.3 What are my Quarterly Reporting Requirements?

Treasury required HAF participants to submit their first Quarterly reporting on June 10, 2022, 

and every subsequent quarter. The HAF Quarterly Report User Guide can be accessed here.

Quarterly Reports: Participants, except for Tribal governments with a HAF award that 

is less than $5 Million and the Department of Hawaiian Home Lands, are required to 

submit this Quarterly Report covering the reporting period that began on the Award 

Date and ended on March 31, 2022 (which includes qualified expenses eligible for 

reimbursement). Please note, Quarterly Reports collect cumulative program data.

For Tribal governments with a HAF award that is less than $5 Million and the 

Department of Hawaiian Home Lands, Treasury required these HAF participants to 

submit a Quarterly Report covering the reporting period that began on the Award date 

and ended on September 30, 2022.

Due Date: Treasury’s Portal to submit Quarterly Reports opened on Monday, May 9, 

2022. HAF participants, except for Tribal governments with a HAF award that is less 

than $5 Million and the Department of Hawaiian Home Lands, were required to submit 

their Quarterly eport via reasury’s ortal by Friday, June 10, 2022.

Tribes with a HAF award that is less than $5 Million, must submit their Quarterly Report 

via reasury’s ortal by uesday, ovember 15, 2022 

Representative Data Elements: Treasury will release Quarterly Reporting 

Requirements in a new format but is prepared to collect the following1:

• Number of unique Homeowners that received HAF assistance and subset 

that are classified as Socially Disadvantaged and less than 100% Area 

Median Income (AMI) 

• Homeowners that received HAF assistance disaggregated by Program 

Design Element

• Date HAF participant started accepting HAF applications (or will begin)

• Number of unique Homeowners that submitted a draft or completed HAF 

application for HAF assistance during the reporting period.

• Number of unique Homeowners that submitted a completed HAF 

application for HAF assistance during the reporting period.

• Demographic data of homeowners (e.g., race, gender, ethnicity, limited 

English proficiency, income, targeting, and mortgage types)

• Number of Delinquencies resolved attributable to Monetary HAF 

Assistance versus by Non-Monetary HAF assistance

• Amount of assistance provided to Homeowners disaggregated by Program 

Design Element

1 Tribal governments and the Department of Hawaiian Home Lands will not be required to report 

disaggregated demographics. For reporting requirements, see the HAF Quarterly Report User Guide.
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1.3.1 What are my Annual Reporting Requirements?

All participants that received HAF awards are required to submit Annual Reports. The first 

annual report is due on November 15, 2022 with subsequent reports due annually in midNovember.

Report Period Covered Due Date

1 Award Date – September 30, 2022 Tuesday, November 15, 2022

2 October 1, 2022 – September 30, 

2023

Wednesday, November 15, 

2023

3 October 1, 2023 – September 30, 

2024

Friday, November 15, 2024

4 October 1, 2024 – September 30, 

2025

Monday, November 17, 2025

Final 

Report

Award Date – September 30, 2026 Thursday, January 28, 2027 

The following HAF participants are required to submit Annual Performance Reports:

• States

• The Department of Hawaiian Home Lands

• Tribal Governments

The annual report asks participants to report Grantee Plan updates on programs undertaken 

with program funding and how the HAF participant plans to ensure program outcomes are 

achieved in an effective, efficient, and equitable manner. The annual report will include status 

updates on program goals identified by the HAF participant and additional mandatory 

indicators identified by Treasury. The HAF Annual Report User Guide can be accessed here.

1.4 Will individual extensions be granted for HAF Reporting? 

Yes. When you log in to Treasury’s ortal and click on “Compliance eports” to access your 

quarterly report, you will see an icon labeled “ equest an xtension.” nce you click on this 

icon, your request will be submitted to Treasury, and you will receive a notice of approval if 

approved. 

States and Territories can receive an extension on the reporting deadline of up to 7 calendar 

days, while Tribes can receive an extension on the reporting deadline of up to 28 calendar 

days. 

1.5 Is there a penalty for not submitting timely reports? 

A record of late reports could lead to a finding of non-compliance, which could result in 

development of a corrective action plan, or other consequences. 

1.6 Will the data HAF participants submit be made publicly available?

In accordance with the HAF Financial Assistance Agreement that HAF participants executed 

in connection with their HAF award, HAF participants agree to comply with any reporting 

obligations established by Treasury related to this award and acknowledge that any such 

information required to be reported may be publicly disclosed (see paragraph 4 of the HAF 

Financial Assistance Agreement).
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1.7 How do I register and access Treasury’s Portal to report?

To register and gain access to Treasury’s Portal, use the following link: 

https://portal.treasury.gov/cares/s/. Once on this page, you will find the "Treasury Submission 

Portal" button, which will direct you to the ID.me registration page. After completing the ID.me 

registration process you will be able to log in to reasury’s ortal using that same link.

1.8 How do I request an authorized representative for ongoing reporting?

The authorized representatives are entered when an application is submitted. The Account 

Administrator, however, can assign another person as the authorized representative and/or 

add additional contacts to the account as outlined in the Quarterly Reporting User Guide here

and on the HAF website.

1.9 Will I be allowed to edit my reports after submitting them?

If information submitted in reasury’s ortal requires correction, HAF participants should email

us at HAF@treasury.gov or HAF_Tribal@treasury.gov with a description of the necessary 

edits.

1.10 What exactly does “Mortgage Payment Assistance” Include?

Mortgage Payment Assistance is the total amount of funds paid towards a omeowner’s

mortgage. This includes amounts to cover escrow payments, insurance, taxes, lot rent, or 

other amounts advanced by the mortgage servicer.

1.11 The Program Design Elements in the Interim Reporting Guidance/Portal seem to 

be abbreviated. Can you provide a table that cross-references the abbreviated Program 

Design Element and how it is described in the HAF Guidance published on August 2, 

2021 (Updated February 24, 2022)?

HAF Reporting Program Design 

Element HAF Guidance Program Design Element

Mortgage Payment Assistance Mortgage payment assistance (this element can include lot-rent);

Financial Assistance

Financial assistance to allow a homeowner to reinstate a 

mortgage or to pay other housing-related costs related to a period 

of forbearance, delinquency, or default (this element can include 

lot-rent);

Mortgage Principal Reduction Payment to decrease the amount owed: may include second 

mortgage provided by a nonprofit or government entity;

Facilitating Interest Rate Facilitating mortgage interest rate reductions;

Payment Assistance Utilities

 ayment assistance for homeowner’s utilities, including electric, 

gas, home energy (including firewood and home heating oil), 

water, and wastewater;

Payment Assistance Internet

 ayment assistance for homeowner’s internet service, including 

broadband internet access service, as defined in 47 CFR 8.1(b)

(or any successor regulation);

Payment Assistance Insurance ayment assistance for homeowner’s insurance, flood insurance, 

and mortgage insurance;
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HAF Reporting Program Design 

Element HAF Guidance Program Design Element

Payment Assistance Fees

 ayment assistance for homeowner’s association fees or liens, 

condominium association fees, or common charges, and similar 

costs payable under a unit occupancy agreement by a resident 

member/shareholder in a cooperative housing development;

Payment Assistance Loans Payment assistance for down payment assistance loans provided 

by nonprofit or government entities;

Payment Assistance Taxes Payment assistance for delinquent property taxes to prevent 

homeowner tax foreclosures;

Measures Preventing Displacement

Measures to prevent homeowner displacement, such as home 

repairs to maintain the habitability of a home, including the 

reasonable addition of habitable space to alleviate overcrowding, 

or assistance to enable households to receive clear title to their 

properties (this element can include lot-rent);

Counseling or Education Counseling or educational efforts by housing counseling agencies 

approved by HUD or a tribal government (including such efforts 

by in-house housing counselors who are HUD-certified or Tribally 

approved), or legal services, targeted to households eligible to be 

served with funding from the HAF related to foreclosure 

prevention or displacement.

Legal Services

1.12 The data elements in section 1.2 of this HAF FAQs on Reporting Requirements 

differ from the data elements listed in the HAF Interim Reporting Guidance. What is the 

reasoning for these discrepancies?

This HAF FAQs on Reporting Requirements document provides information at a high level so 

HAF participants can have a general understanding of data to be reported. The HAF Interim 

Reporting Guidance aligns with the Interim Reporting Portal and the specific data elements 

required to be reported by a HAF participant in the Interim Report.

1.13 Should Counseling, Education, and Legal Services data be reported on a 

Disaggregated and/or Zip Code basis?

To the extent the HAF participant has access to disaggregated data for homeowners assisted 

through non-monetary assistance, such as counseling or legal services, the HAF participant 

should include this disaggregated data in its reports.

1.14 How can I report subaward information in FSRS.gov pursuant to the award term 

at 2 C.F.R. Part 170, Appendix A? 

We are aware that the system for reporting subaward information, https://www.fsrs.gov, does 

not currently have the ability to accept data from recipients for awards that are not considered 

grants or cooperative agreements, such as HAF participants. We understand that the U.S. 

General Services Administration is working to resolve this issue in the near term. Treasury will 

inform HAF participants when the issue has been resolved and subaward reporting can 

resume in https://www.fsrs.gov or in another OMB-designated government-wide website, as 

appropriate. 

HAF participants are still required to collect and retain subaward information and make this 

information available to Treasury, Treasury’s ffice of Inspector General, the Comptroller 

General of the United States, and any of their authorized representatives upon request.
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1.15 Are HAF participants required to maintain interest bearing accounts and remit 

interest earned? 

In accordance with 2 CFR 200.305(b)(8), HAF participants must maintain advance payments 

of their Federal awards in interest-bearing accounts, except in cases specified by that

provision of the regulations.

Per 2 CFR 200.305(b)(9), HAF participants may retain up to $500 in earned interest annually

from the date Treasury disbursed HAF award funds to the HAF participant. Any additional 

interest earned must be remitted annually to the Department of Health and Human Services 

Payment Management System (PMS) through an electronic medium using either Automated 

Clearing House (ACH) network or a Fedwire Funds Service payment. For more details on how 

to return interest to PMS, please visit: https://pms.psc.gov/grant-recipients/returning-fundsinterest.html

1.16 If a homeowner was initially reported denied or withdrawn but later approved to 

receive assistance from the program, how should the homeowner be represented in the

HAF participant’s quarterly reports?

If the homeowner was previously denied or withdrawn and later approved the homeowner

should be counted in the approved category of the report and removed from the previously 

reported category for future reporting. Since HAF reporting is cumulative, the previous reports 

do not need to be modified. 

1.17 How do HAF participants make updates to their program budget?

Please click here to enter reasury’s ortal via ID.me and click here to enter reasury’s ortal 

via Login.gov and revise your budget allocations to reflect updated assessments of 

homeowner need. Navigate to the State Local and Tribal Support – Submissions page (shown 

below), then click the View Budget link.
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From the Budget View, click Create Budget Revision Proposal. Complete the form and Click 

Submit. You can save a budget revision proposal as a draft, but Treasury will not consider the 

proposal for approval until it has been submitted.

A brief explanation of the changes to your HAF plan, including updated term sheets, and other 

relevant materials will be required. Please note that such requests, once approved, will be 

applied to the reporting period in which they were submitted.

 reasury’s prior approval is required to reallocate funding from a program previously approved 

in a HAF plan to be used for a different purpose, if any of the following are true:

• the change equals or exceeds 10% of the amount allocated to that qualified expense 

category in the HAF plan approved by Treasury; 

• the HAF participant proposes to allocate funding to a new qualified expense category 

or is creating a new program or terminating a previously approved program; or

• the change redirects 1% or more of the participant’s total allocation from program 

costs to administrative costs.

Please submit budget revision requests to reasury’s staff with sufficient time for Treasury to 

review for compliance with the HAF guidance.

1.18 When trying to submit I received a validation error related to the Programs 

section, what do I need to do?

Navigate to the Programs section and check to ensure each Program has at least one Design 

Element. To edit a Program, click the pencil icon for that Program. Design Elements are at the 

bottom of the Program Information panel. If you have a Program that does not have an 

associated Design Element, click “ dd Design Element” and complete the required 

information for the Design Element.

1.19 I received an error when trying to upload, validate, or import Geographic Data: 

what could have caused this?

There are two common causes of this error.

1. Invalid Zip Code, possibly one associated with a P.O. Box. Only 5-digit Zip Codes tied 

to geographic areas in your state or territory are accepted. To correct the error, remove 

invalid Zip Code(s) from the import file.

2. If you receive a "Too many rows in query" error, this indicates the upload file has more 

than 400 records. The geographic data import/upload can only handle up to 400 

records at a time. If your file has more than 400 records, split the file into multiple files 

each with 400 records or fewer and import each file individually.

1.20 Data I uploaded does not appear in the tables on the disaggregated application 

data page. How can I ensure the data was properly uploaded?

Occasionally there is a short delay in data processing. Refresh your browser window (and if 

necessary, navigate back the Disaggregated Data page to verify that the data has been 

recorded.

If the data does not appear after the browser refresh, it is possible that the upload process 

was not completed. The upload process has three steps: Upload, Validate, and Import. 

Frequently, when data fails to appear in the portal, only one or two of the steps was completed. 

Be sure to complete all three steps and the data should then populate in the portal.
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Invalid characters in the data file can also cause errors. The disaggregated application data 

page will only accept numbers. If a data file contains dollar signs or commas, the data will not 

upload properly. To fix, reformat the file to only contain numerals and decimal points and 

upload the file again.

1.21 What is included in “Number of unique Homeowners that submitted a draft or 

completed HAF application that was then subsequently withdrawn by the 

Homeowner”?

This category covers applicants who submitted a draft or completed HAF application but 

subsequently informed the respective program of their intention to withdraw from 

consideration for assistance. Homeowners who fail to respond despite attempts at outreach 

by the individual program should not be included in this category. Account for them instead as 

denials under “ pplication ot Completed Within rogram imeframe” (see Q 1 22) 

1.22 What is included in the denial category “Application Not Completed Within 

Program Timeframe”?

Application Not Completed Within Program Timeframe is a denial category that covers 

applicants who were denied for assistance due to not having completed their applications 

within the specified program timeframe. It includes applicants who failed to respond despite 

attempts at outreach by the individual program. It also includes applicants who completed the 

written application but failed to submit required documentation within the program timeframe

despite attempts at outreach by the individual program.

1.23 How should duplicate applications from the same homeowner or household be 

reported?

Duplicate applications from the same homeowner or household should be reported only once 

on the Quarterly Report under “ umber of unique omeowners who applied for assistance 

that had previously received assistance” and/or “Number of unique Homeowners that 

received assistance on more than one application” hey should not be reported under other 

homeowner categories, which only include unique homeowner applications.

1.24 What is the HAF award period of performance?

The period of performance for the HAF award is from the effective date of the HAF Financial 

Assistance Agreement to September 30, 2026. Obligations made by September 30, 2026 

must be liquidated during the award closeout period (120 calendar days after September 30, 

2026) and prior to the participant’s submission of its inal eports to reasury by January 

30, 2027. HAF participants cannot obligate HAF funds for mortgage, utility, other qualified 

expenses, and administrative expenses after September 30, 2026.

1.25 What is included in the Area Median Income category “Fact Specific Proxy”?

Fact Specific Proxy is a reporting category that covers applicants whose income was verified 

using a reasonable fact-specific proxy . 
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Note that approved applicants should not be reported under the Area Median Income category 

“ ata ot Collected” hat category should only cover applicants where income could not be 

determined, which does not apply to approved applicants.

1.26 How should I report home repair expenses? Which costs are considered 

program costs (non-administrative costs) and which costs are considered 

administrative costs?

 ny home repair expense that an individual homeowner would have to pay for if they were 

doing a similar project independently should be reported as a program cost, and any home 

repair expense that would be specific to your administration of the program should be 

reported as an administrative cost his distinction would apply regardless of who is being 

paid (third-party contractor or employee) or more information about direct and indirect 

administrative costs, please see 2 C 200 413 and 2 C 200 414 

 xamples:

• An inspection required by a county for all homeowners performing a certain home 

repair would be a program cost if the homeowner would ordinarily pay for the 

inspection in the absence of HAF assistance or other similar assistance program. An 

inspection that a homeowner ordinarily would not pay for that is required because you 

are performing this home repair as a government organization would be an 

administrative cost. 

• An estimate that any reasonable homeowner would request from a contractor and pay 

for in the absence of HAF assistance or another similar assistance program would be 

a program cost. Any additional estimate that a reasonable homeowner would not 

ordinarily request and pay for that is required by a participant’s program to 

determine the amount of HAF assistance that each homeowner receives for home 

repair would be an administrative cost.

1.27 What is a Single Audit and am I required to undergo a Single Audit?

 ingle udits help federal agencies ensure their financial assistance awards are being 

implemented by recipients in accordance with the requirements set forth in the erms and 

Conditions of the ward greement and provide insight into the recipients’ compliance with 

federal program requirements ll recipients and subrecipients that expend $750,000 or more 

in ederal awards during their fiscal year is required to conduct either a single audit or 

program-specific audit, as applicable, for that year pursuant to the Single Audit Act and its 

implementing regulation at 2 CFR Part 200, Subpart F regarding audit requirements and 

submit the relevant audit report to the ederal udit Clearinghouse he report is due 30 

calendar days after the receipt of an uditor's report or within 9 months after the 

recipient's fiscal year ends pursuant to 2 C 200 512(a)(1) and 2 C 200 507(c)(1) 

respectively 

1.28 How should HAF participants treat and report program income (e.g., homeowner 

loan repayments) earned during the period of performance)

 participants with open awards may use program income earned for eligible 

purposes during the period of performance rogram income includes both the repaid 
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principal and interest on loans made to homeowners (or for any other loans made with 

award funds) Interest earned by the participants on the advance payments of 

award funds made by reasury is not program income rogram income is added to the total 

amount of a participant’s award rogram income earned will increase the total 

award amount available for eligible program costs, including administrative expenses, 

counseling, and legal services, as it relates to the respective 15% and 5% spending limits 

 he new total amount of the award and total amounts available for administrative 

expenses, counseling, and legal services will be recalculated based on the amount of 

program income earned during the period of performance or more information on program 

income, see 2 C 200 307 

 participants should report program income in the “ rogram Information” and “Budget 

 eporting” sections of the Quarterly eport In the “ rogram Information” section, there 

are two separate fields to report the amount of program income earned and expended for 

each program element In the “Budget eporting” section, participants should add the 

amount of program income expended to expenditures and obligations; they should not 

deduct the amount of program income earned ue to program income, a participant’s 

total expenditures and obligations may exceed the original amount of its award, and 

administrative expenses, counseling, and legal services may exceed their original spending 

limits participants are not required to revise their budgets to reflect these changes in 

amounts in the various budget categories due to program income