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Tennessee Housing Development Agency 2025 LIHEAP Policy Manual for Regular and Crisis Assistance 54

• Fringe Benefits • Professional Fees (e.g., legal services) • Occupancy Costs (e.g., office/facility lease or rental, including outstations) • Insurance • Telephone/Internet • Utilities • Equipment rental and maintenance • Printing and publications • Receptionist, mail distribution, filing, and clerical services • Supplies • Postage and Shipping • Advertising • Travel expenditures • Audits • Staff training • Monitoring • Data processing • Indirect costs Note: Direct supervision of staff providing Direct Program Support or Energy Conservation Education should be charged under Direct Program Support, not under administration. Staff typically classified as administrative may sometimes be more directly related to Direct Program Support or Energy Conservation Education, and in such cases, those costs may be allocated accordingly, provided a cost allocation plan supports it. Indirect costs must be supported by an approved Cost Allocation Plan. Subgrantees must submit their approved Cost Allocation Plan along with the Operational Plan at the beginning of each contract year. Supporting documentation showing compliance with the cost allocation plan must accompany each invoice that requests reimbursement for indirect costs. 7.7 Allowable Direct Program Support Expenditures Direct Program Support costs are capped at 10% of the total amount of the subgrantee's awarded LIHEAP allocation. These costs are not administrative but are essential for providing benefit determination assistance, outreach, crisis determination, case management, and other necessary activities to serve eligible households. Some items may be classified as both administrative and direct services, depending on how the expense is used or delivered. Examples include: