Indian Housing Plan And Annual Performance Report Form Guidance - U.s. Department Of Housing And Urban Development Page 11
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36IHP and APR Guidance
program for this eligible activity in its annual IHP. The program
description should identify the actual amount of funds set aside to establish
or maintain the Reserve Account. The recipient must also ensure that the
maximum amount of reserves, whether in one or more accounts, that a
recipient may have available at any one time is calculated in accordance with
24 CFR § 1000.239 and Program Guidance 2014-10 (R) (Reserve Accounts
for Administration and Planning). In Line 1.2, the recipient must describe
how it determined the allowable reserve amount. NOTE: Planned or actual
expenditures from a Reserve Account should be included in the allowable
spending cap for planning and administrative expenses.
The One-Year Plan program descriptions should include any program that will receive
IHBG resources during the upcoming 12-month program year, even if some of the
program tasks will take longer than 12 months to complete.
For example, assume the recipient is going to run a program that will construct
20 new rental units. However, during the coming program year the recipient
will only acquire the land and develop the plans and specifications.
Even though the units will not be completed during the 12-month program year,
the program must still be described in the IHP, and the IHP must still be
determined to be compliant by HUD before the recipient can spend IHBG funds
on these tasks.
In many cases, the recipient may be funding programs on an on-going basis year after
year.
For example, some recipients have an on-going program to modernize their
1937 Act rental units. In these instances, the activity should be listed in each
One-Year Plan over the entire period of the program.
In some cases, the program will stay the same year to year. The recipient can
copy the program/activity description from one IHP to the next year’s IHP.
However, the recipient should be careful to update the budget (Section 5) and
planned outputs table (Line 1.9) to reflect the actual volume of work anticipated
in the coming program year.
Line 1.3:
Eligible Activity Number. Select one activity from the Eligible Activities list for each
identified program. Select the eligible activity that best fits the program. Otherwise,
the recipient may wish to establish separate programs or change the eligible activity in a
subsequent year. For example: a housing construction program could be done in a
phased approach and each phase would be a separate program. Land acquisition and
site preparation could a program and the project’s housing construction could be
another program. This approach makes it easier to plan and track a complex, multi-year
project such as housing construction. Write the eligible activity number in the space
provided and then write the text of the eligible activity in the space next to the number.
Eligible Activity Number: (4) Construction of Rental Housing
Do not combine homeownership and rental housing in one activity, so that when housing
units are reported in the APR the units are correctly identified as homeownership or
Revised January 2015
Page 11
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