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Louisiana LIHEAP Service Delivery Guide 64 | P a g e
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LIHEAP funds used to administer Assurance 16 activities count against the 10% State limit and are considered an administrative cost. Other Federal funds (such as CSBG funds) may be used to pay for the costs associated with administering Assurance 16 activities, without counting against the 10% State limit on the use of federal funds for planning and administration. 7.7 Source Documentation LHC and Subgrantees shall maintain source documentation for all expenditures. The documentation shall be retained in a manner which provides for ready access during monitoring and audit reviews. LHC monitoring reviews will include, but not be limited to, comparing cost reports with related support documentation. All requests for reimbursement must be documented and invoiced in accordance with each Subgrantee’s LHC accepted Cost Allocation Plan, which must include Low Income Home Energy Assistance Program (LIHEAP/DHHS) and all other sources of funding for the Subgrantee. No invoices will be approved prior to the acceptance of a Cost Allocation Plan and Annual LIHEAP Budget, receipt of the Assurance 16 (Client Education) Annual Proposal, and submission of proof that the required insurance coverages have been met each year. Subgrantees must maintain all supporting documentation to validate the details of all expenses requested for reimbursement on an invoice. Proof of obligation (“invoice”) should be retained followed by proof of expenditure once paid, unless an acceptable explanation can be provided, as well as all detail for calculated figures (such as salaries). All monthly invoice supporting documentation must be dated and related to the period covered by the invoice as much as possible within the Subgrantee’s control. No requests for reimbursements may be submitted in the next fiscal year’s invoices for an expense that occurred in the prior fiscal year. This is a federal requirement that funds may only be expended for the grant period for which funds have been obligated. Supporting documentation for individual and/or aggregate expenditures under $3,000 may periodically be requested by LHC while reviewing the invoice or during a desk review when Subgrantee detail is not clear within the invoice, or if an item is found to be questionable, while reviewing the invoice for payment.