Page 13

Louisiana LIHEAP Service Delivery Guide 13 | P a g e

A p r i l 1 , 2 0 2 6

Administrative, program support, and Assurance 16 costs shall remain proportionate to the cumulative allowable program expenditures. Any administrative, program support, and Assurance 16 costs that exceed these limits shall be disallowed and returned to LHC within thirty (30) calendar days after expiration of the program year contract. The final close-out report shall include the documents listed on the LIHEAP Closeout Checklist (Attachment B of the LIHEAP Agreement Contract), signed by the authorized representative of the Subgrantee. This report is due within thirty (30) calendar days after expiration of the program year contract. 2. Client Education Closeout Report Subgrantees must provide an end-of-year client education expenditure status report that details the type of expenditures and the number of families served. Assurance 16 (Client Education) Household Tracking Report (Appendix O). This report is due annually by August 15th for the period covering August 1st – July 31st of the previous year. All expenditures must be incurred during the program year and documentation must include copies of complete receipts and the cancel checks made to the vendor. Purchase orders and/or Quotes are not considered documentation and may not be used to verify purchases. 2.7 Recordkeeping LHC will monitor recordkeeping practices to assure Subgrantees are adhering to the stated requirements. A. Record Retention Requirements LHC contract provisions require LIHEAP records be retained for a period of at least six years after final payment is made to the utility vendor or Subgrantee. This provision applies to all financial records, supporting documents, statistical records and any and all other records pertinent to the contract or expenditures. The exceptions are as follows:  If any litigation, claim, or audit is started before the expiration of the six year period, the records shall be retained until all litigation, claims or audit findings involving the records have been resolved and final action has been taken and documented.  Records for real property and equipment acquired with LIHEAP contract funds shall be retained for six years after final disposition.