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Tennessee Housing Development Agency 2025 LIHEAP Policy Manual for Regular and Crisis Assistance 59

• Additional time spent on compliance review may delay reimbursement payments. • Repeated late invoicing or non-compliance may result in a reduction of funding.

7.15 Documentation Subgrantees must ensure that documentation for direct program support and administrative costs is clear and well-supported. This includes: • General Ledger: Must be submitted with the monthly invoice, matching the invoiced amount. • Administrative Costs: Capped at 9%; requires documentation such as time breakdowns, receipts, travel documentation, and proof of payment. • Direct Program Support: Capped at 10%; documentation must include time breakdowns, proof of payment, and receipts. • Outreach: Capped at 2%; documentation for outreach activities must be submitted with timesheets, receipts, and detailed descriptions of the outreach efforts. • Energy Education: Capped at 2%; documentation for education activities must be submitted with timesheets, receipts, and detailed descriptions of the education efforts, and track outcomes. Direct Assistance invoices require lists of clients, amounts of assistance, energy providers, and evidence of requests for payment.

7.16 Closeout and Reconciliation Reports Subgrantees must submit closeout reports within 60 days of the contract end date or when the funds are fully expended. The reports include: • LIHEAP Disbursement Reconciliation Report: Shows the cumulative expenditures for the program year. • LIHEAP Closeout Report: Completed with answers to all questions on the form. For questions or to submit reports, please contact LIHEAPInvoices@thda.org.