Indian Housing Plan And Annual Performance Report Form Guidance - U.s. Department Of Housing And Urban Development Page 22
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36IHP and APR Guidance
Column I (Actual Funds Expended During 12-Month Program Year): This column
should show the actual funds expended during the previous 12-month program year. The
amount should include any funds actually drawn down from LOCCS or other accounts, but
not commitments or obligations for which funds have not yet been spent. Do not include
IHBG deposits to HUD-approved investment accounts. Note: The total of Column I should
match the total of Column Q in Line 2 (Uses of Funding table)
Column J (Actual Unexpended Funds Remaining at the End of the Program Year): This
column should show the amount of unspent funds based on the amount of funds actually
available less the amount spent during the program year, or the amount in Column H minus
the amount in Column I.
Column K (Actual Unexpended Funds Obligated but not Expended at End of 12-Month
Program Year): This column should show the amount of funds that have been obligated by
the recipient through a signed contract or other legally binding agreement but have not yet
been expended in the previous 12-month program year. For a definition of fund obligation,
see Notice PIH 2000-26 (TDHEs) at
This notice
provides recipients with guidance regarding what constitutes an obligation of grant funds.
NOTE: Effective January 2, 2013, the IHBG regulations no longer include the two-year, 90
percent fund obligation requirement. However, the recipient must continue to report in
Column K the amount of funds that have been obligated but not expended.
Line 2:
Uses of Funding. For the IHP, this table shows how the anticipated funds are
planned to be used during the upcoming 12-month program year. The table is organized
by the programs identified by the recipient in Section 3. Each intended program name and
unique identifier from Section 3, Line 1.1 should appear as a row on this table. For the
IHP, enter each program name and associated unique identifier (Line 1.1.) from Section 3
(Program Descriptions) and fill Columns L, M, and N, as described below.
It is not acceptable to show a use of funds that does not correspond to a planned
one-year program.
If the Area ONAP cannot readily tie a planned use of funds to a stated one-year
program, HUD will notify the recipient that the IHP must be revised prior to a
determination that the IHP is in compliance with NAHASDA.
For the purposes of the Uses of Funding table, IHBG (only) refers to the grant
amount. Any IHBG program income, Title VI funds, or Title VI program
income should be included with “All Other Funds” in Column M.
See Section 6, Line 4 for information on calculating planning and administrative
expenses.
If the recipient plans to use some of its IHBG funds during the upcoming 12-month
program year to repay an existing Title VI loan or a private loan, then that planned
repayment must be listed on the Loan Repayment row at the bottom of the Uses of
Funding table. If the recipient lists a loan repayment, it must describe at Line 3 the
associated loan and the eligible activity the loan repayment supports. The recipient must
ensure that all IHBG and other federal requirements were followed at the time that the
Revised January 2015
Page 22
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