Indian Housing Plan And Annual Performance Report Form Guidance - U.s. Department Of Housing And Urban Development Page 9
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36IHP and APR Guidance
include non-IHBG activities in the IHP to provide tribal members with a more complete picture of
housing activities.
If an activity will receive partial funding from an IHBG resource, it must be described in the
IHP.
For example, if the recipient uses IHBG-funded staff persons to manage, inspect, or maintain
an LIHTC-funded rental project, that project would be considered an IHBG-assisted project
and the related activities must be described in the IHP.
Planning and Administrative expenses and loan repayments should not be identified as programs in the
IHP. That is why there are dedicated rows in the Uses of Funding budget for these expenses. Instead,
describe anticipated planning and administrative expenses in Section 6, Line 4 of the IHP, and describe
actual planning and administration expenses in Section 6, Line 5 of the APR. Report the planned and
actual amount of planning and administrative expenses in the dedicated row of the Uses of Funding
budget (Section 5, Line 2). Please note that Reserve Accounts to support planning and administration
is an eligible activity and should be identified as a program in the IHP, and any planned or actual
expenditure from the Reserve Account would be reported by its program name in the Uses of Funding
table.
With regard to loan repayments made with IHBG funds, describe planned loan repayments in Section
5, Line 4 of the IHP, and describe actual loan repayments in Section 5, Line 5 of the APR. Report the
planned and actual amount of loan repayments in the dedicated row of the Uses of Funding budget
(Section 5, Line 2), except as noted in the following instructions for Column O in the Uses of Funding
table. Column O should show the IHBG funds that were expended in the previous 12-month program
year. If the recipient borrowed and repaid a loan or a portion of a loan in the same year using IHBG
funds, show the repayment of the principal amount in the IHBG program line in the Uses of Funding
table and report loan interest payments and loan expenses in the Loan Repayment line in the Uses of
Funding table. The Administrative and Planning spending cap must be based on the actual
expenditures incurred during the 12-month period, and not on the amount shown in the IHP. These
expenditures should be reported on the Planning and Administration row. The total amount of IHBG
funds expended cannot exceed the total amount in Column H, Row 1 of Line 1 (Sources of Funding
table).
For the IHP, complete the unshaded sections to describe the planned activities, outcomes and outputs
in the coming 12-month program year. The recipient must complete Lines 1.1 through 1.4, Lines 1.6
and 1.7, and Line 1.9 for each eligible activity or program planned for the One-Year IHP. For the
APR, complete the shaded sections to describe actual accomplishments, outcomes, and outputs for the
previous 12-month program year. In particular, complete Lines 1.5, 1.8, 1.9, and 1.10 for each program
included in the IHP.
Line 1.1: Program Name and Unique Identifier. The program name should easily identify the
program and should be unique. It is recommended that a unique identification number be
used in front of each One-Year Plan program. This might be especially helpful for tracking
similar program types from year to year or within a single 12-month period. This unique
number can be any number of the recipient’s choosing, but it should be simple and clear so
that staff can track tasks and results under the program and maintain appropriate file
documentation tied to this program.
Revised January 2015
Page 9
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