Indian Housing Plan And Annual Performance Report Form Guidance - U.s. Department Of Housing And Urban Development Page 19

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IHP and APR Guidance
 Conversely, if a recipient uses IHBG funds for the operation of the ICDBG-funded community
center that provides IHBG-funded services, then that ICDBG expenditure is for an IHBG-
assisted project and it must be described in both tables.
 Continuing with this example, whether or not the recipient intends to use IHBG program
income for the operation of the community center, the estimated amount of program income on
hand and estimated amount of program income to be received must be shown on Row 2 of the
Sources of Funding table.
Line 1:
Sources of Funding. For the IHP, this table identifies the estimated or anticipated sources
of funding for the upcoming 12-month program year. The table is intended to cover all of
the funds to be expended on IHBG-assisted activities during the One-Year Plan period. As
noted above, the recipient is not required to list other sources of leveraged funds (Rows 7-
10) unless those funds will be combined with IHBG in a project.
The Sources of Funding table must include the amounts of private loans or tribal loans that
will be used for NAHASDA-eligible activities, which will later be reimbursed with IHBG
funds. For example, assume that a tribe lends $100,000 for the acquisition of land that will
be used to develop affordable housing for low-income Native American families. At a later
time, the recipient will use its IHBG grant to repay this loan. The $100,000 of assistance
must be listed as a source of funds in the chart as “non-federal funds.” The recipient is
cautioned that all such transactions must follow all applicable NAHASDA and other federal
rules, such as environmental review, labor standards, relocation/acquisition, etc.
For the IHP, fill Columns A, B, C, D, and E, as described below.
Column A (Estimated Amount on Hand at Beginning of Program Year): This column
should show the amount of funds already sitting in an account for the recipient (whether at
U.S. Treasury, in a local investment account, or cash on hand). This includes all “carry
over” IHBG funds from previous years. The recipient is required to include all sources that
will be used to leverage projects or programs with IHBG resources. In addition, the
recipient is required to include program income, 1937 Act program funds that remain with
the TDHE or tribe and have not yet been spent, as well as remaining 1937 Act reserves,
both of which must be used for eligible affordable housing activities. The types of
leveraged non-IHBG funds include:
 “ICDBG,” the Indian Community Development Block Grant is a competitive
grant program available to tribes and administered by HUD;
 “Other Federal Program Funds” might include funds from the U.S. Department
of Agriculture, Indian Health Service, Bureau of Indian Affairs or any other
federal agency;
 “LIHTC,” the Low Income Housing Tax Credit is an IRS program that works
through state agencies and provides developers with tax credits in return for
funding affordable housing; and
 “Non-Federal Funds” could be any other type of funds that will be used for
projects or programs in combination with IHBG resources, including tribal
contributions, tribal loans, private funds, non-program income,or assistance
from nonprofits.
 Note: Estimated, expected leveraged funding must be described in Line 3.
Revised January 2015
Page 19

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