Treasury, HAF Guidance on Participant Compliance and Reporting Responsibilities
Summary
Treasury's compliance and reporting guidance for Homeowner Assistance Fund (HAF) participants, the eligible entities named in Section 3206 of the American Rescue Plan Act of 2021, dated May 9, 2022 and revised December 22, 2025. Participants are accountable for their Subrecipients and must run internal controls to minimize the risk of fraud, waste and abuse. Eligible participants include the Department of Hawaiian Home Lands, States (with the District of Columbia and U.S. territories) and Tribes. The change log records due dates adjusted for the Presidents' Day holiday (December 22, 2025), references to Executive Order 13985 on racial equity removed (December 9, 2025), and reporting fields updated as mandated by Executive Order 14168 (July 15, 2025). A January 12, 2024 update removed the 2026 quarter 3 report and revised the final report due date.
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Homeowner Assistance Fund:
Guidance on Participant Compliance and Reporting
Responsibilities
May 9, 2022 (Revised December 22, 2025)
For More Information: Please visit www.treasury.gov/HAF
For Media Inquiries: Please contact the U.S. Treasury Press Office at (202) 622-2960
For General Inquiries: Please email HAF@treasury.gov for additional information
Homeowner Assistance Fund
Guidance on Participant Compliance and Reporting Responsibilities Change Summary
Section Changes
December 22, 2025 Updates
Part 2: Quarterly • Adjusted due date for 2024 quarter 4 and 2025 quarter 4
Reporting reports to accommodate Presidents’ Day holiday
December 9, 2025 Updates
Part 1: General • Removed references to former Executive Order 13985, “On
Guidance Advancing Racial Equity and Support for Underserved
Communities through the Federal Government.”
• July 15, 2025 Updates
Throughout • Updates to reporting fields mandated by the President’s
January 20, 2025 Executive Order 14168 titled, “Defending
Women From Gender Ideology Extremism and Restoring
Biological Truth to the Federal Government.”
May 2, 2025 Updates
Part 1: General • Revised Annual Single Audit Requirements
Guidance
Single Audit
Requirements
January 12, 2024 Updates
Part 2: Quarterly • Removed requirement for 2026 quarter 3 report submission
Reporting and revised due date for final report submission
Part 2: Annual • Revised period covered and due date for final report
Performance submission
Report
July 15, 2022 Updates
Part 2: Quarterly • Revised time frame for Quarterly Reporting by Tribal
Reporting governments with allocations less than $5 Million and
Department of Hawaiian Home Lands (footnote 13).
Part 2: Annual • Revised time frames for Annual Reports.
Performance
Report
Appendix 2 • Removed Region disaggregate category.
May 11, 2022 Updates
Part 1: Qualified • Removed Qualified Expense #12 which listed out ground-rent
Expenses separately.
Public Comment Adjudication – May 9, 2022
• Replaced “HAF-funded Program” with “HAF Program.”
All Sections • Clarified expectation that collection of Race data allows for
Homeowners to select multiple races.
Homeowner Assistance Fund:
Guidance on Participant Compliance and Reporting Responsibilities
• Added clarification between Monetary HAF Assistance and
Part 1: Definitions
Non-Monetary HAF Assistance.
• Added language to Counseling or Education Qualified
Expense to tie to updated Guidance language published on
Part 1: Qualified
February 24, 2022.
Expenses
• Addressed Lot-rent on Manufactured Homes as a Qualified
Expense.
Part 1: Uniform
• Added clarification on the de minimis rate for administrative
Administrative
expenses.
Requirements
• Updated reporting timeline.
Part 2: Quarterly • Clarified time frames covered by Quarterly Reports.
Report • Clarified guidance in Programmatic Information
Requirements.
Part 2: Annual
• Updated Annual Performance Reporting timeline.
Performance
Report • Added language to Civil Rights Compliance section.
• Added “Sub-Category Not Collected” to the Race
Appendix 1
disaggregate category.
• Added “Greater than 150%” to the Area Median Income
disaggregate category.
Appendix 2
• Consolidated Housing Type Single Family Home
Detached/Attached category to Single Family Home.
• Added language related to Lot-rent and what program design
Appendix 3
elements Lot-rent could impact.
Homeowner Assistance Fund:
Guidance on Participant Compliance and Reporting Responsibilities
Table of Contents
Definitions ......................................................................................................................... 2
Part 1: General Guidance ..................................................................................................... 4
Guiding Principles ............................................................................................................. 5
Eligible Participants ........................................................................................................... 5
Qualified Expenses............................................................................................................ 5
Reimbursable Expenses Incurred Prior to HAF Award ...................................................... 7
Reporting........................................................................................................................... 7
Uniform Administrative Requirements................................................................................ 7
Other Compliance Obligations ......................................................................................... 10
Part 2: Reporting Requirements and Deadlines .................................................................. 12
Quarterly Report .............................................................................................................. 12
Executive Summary ..................................................................................................... 12
Quarterly Reporting...................................................................................................... 12
Annual Performance Report ............................................................................................ 17
Executive Summary ..................................................................................................... 17
Annual Performance Reporting .................................................................................... 18
Appendix 1 – Race, Ethnicity and Sex Categories .............................................................. 19
Appendix 2 – Targeting Categories ..................................................................................... 20
Appendix 3 – Program Design Element Categories ............................................................ 22
Homeowner Assistance Fund:
Guidance on Participant Compliance and Reporting Responsibilities
1
Homeowner Assistance Fund
Guidance on Recipient Compliance and Reporting
Responsibilities
On March 11, 2021, the American Rescue Plan Act was signed into law, and established the
Homeowner Assistance Fund (“HAF”) program. This program provides funding to eligible
entities for the purpose of preventing homeowner mortgage delinquencies, defaults,
foreclosures, loss of utilities or home energy services, and displacements of homeowners
experiencing financial hardship after January 21, 2020, through qualified expenses related to
mortgages and housing.
This guidance provides additional detail and clarification for each participant’s compliance and
reporting responsibilities under the HAF program, and should be read in concert with the HAF
Financial Assistance Agreement, the authorizing statute, the Homeowner Assistance Fund
Guidance (the “HAF Guidance”) and other regulatory and statutory requirements, including
regulatory requirements under the Uniform Guidance (2 CRF Part 200). Please see the
Assistance Listing in SAM.gov under assistance listing number (formerly known as CFDA
number), 21.026 for more information.
Please Note: This guidance document applies to the HAF program only. This guidance
contains two parts: Part 1 addresses general guidance and Part 2 addresses reporting
requirements and deadlines.
Definitions
Award Date means the date the HAF participant signed the HAF Financial Assistance
Agreement.
Delinquency(ies) means an obligation on which a Homeowner was past due on any housing
related HAF qualified expense.1
Eligible Entity2 means (1) a State (2) the Department of Hawaiian Home Lands, (3) each
Indian Tribe (or, if applicable, the tribally designated housing entity of an Indian Tribe) that
was eligible for a grant under Title I of the Native American Housing Assistance and Self
Determination Act of 1996 (25 U.S.C. 4111 et seq.) for fiscal year 2020, and (4) any Indian
Tribe that opted out of receiving a grant allocation under the Native American Housing Block
Grants program formula in fiscal year 2020.
Expenditure/Expended means any HAF assistance that has been spent by a HAF participant
and/or Subrecipient. Please note, cumulative Expenditures cannot exceed cumulative
Obligations.
Financial hardship3 means a material reduction in income or material increase in living
expenses associated with the coronavirus pandemic that has created or increased a risk of
1 Reference definition published in HAF Guidance published on August 2, 2021 (Updated November
12, 2021). Refer to the qualified expenses noted in the HAF Guidance.
2 Reference section published in HAF Guidance published on August 2, 2021 (Updated November 12,
2021)
3 Reference definition published in HAF Guidance published on August 2, 2021 (Updated November
12, 2021)
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mortgage delinquency, mortgage default, foreclosure, loss of utilities or home energy services,
or displacement for a homeowner.
HAF participant4 means an Eligible entity that receives funds from the HAF.
HAF assistance means any assistance provided by the HAF program, whether through funds
received by the HAF program for qualified expenses or through services made available by
the HAF program.
Monetary HAF Assistance means HAF assistance in the form of money that was
provided to Homeowners or on behalf of Homeowners to financial institutions, utility
providers, and taxing authorities or other third-party payees under a HAF Program.
Homeowners that received both Monetary and Non-monetary Assistance should be
counted once as having received Monetary HAF Assistance.
Non-monetary HAF Assistance means HAF assistance in any form other than money
that was provided to Homeowners under a HAF Program (e.g., housing counseling or
referral to legal services, etc.). Only Homeowners that received Non-monetary HAF
Assistance without any Monetary HAF Assistance are to be counted as having
received Non-Monetary HAF Assistance.
HAF application means an application submitted by the unique Homeowner to the HAF
participant or Subrecipient used to determine eligibility to receive HAF assistance for qualified
expenses.
Homeowner means an individual who applied and/or receives funds from the HAF participant
or Subrecipient to pay for a singular qualified expense (i.e., if a Homeowner receives HAF
assistance for more than one qualified expense category, they are counted for more than one
qualified expense category).
In some places, the Interim Guidance requires that you provide the number of unique
Homeowners. Unique Homeowners are only counted one time even if they applied and
or/received funding for more than one qualified expense category.
Maximum conforming loan limit5 means the applicable limitation governing the maximum
original principal obligation of a mortgage secured by a single-family residence, a mortgage
secured by a two-family residence, a mortgage secured by a three-family residence, or a
mortgage secured by a four-family residence, as determined and adjusted annually under
section 302(b)(2) of the Federal National Mortgage Association Charter Act (12 U.S.C.
1717(b)(2)) and section 305(a)(2) of the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1454(a)(2)).
Obligation/Obligated means an order placed for property and services, contracts and
subawards made, and similar transactions that require payment (see 2 CFR § 200.1.).
Obligated funds include funds that have been Expended.
• Examples of obligated funds include: HAF funds that have been committed, pledged,
or otherwise promised, in writing, to a specific individual or entity as part of a HAF
program; HAF funds that have been set aside to cover obligations arising from loan
guarantees; HAF funds that have been committed, pledged, or otherwise promised, in
4 Reference definition published in HAF Guidance published on August 2, 2021 (Updated November
12, 2021)
5 Reference definition published in HAF Guidance published on August 2, 2021 (Updated November
12, 2021)
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writing, as part of a transaction; and HAF funds that have been committed, pledged,
or promised, in writing, for allowable administrative expenses (e.g., an executed
contract for services).
Program Design Elements are the following: Mortgage Payment Assistance, Financial
Assistance, Mortgage Principal Reduction, Facilitating Interest Rate, Payment Assistance
Utilities, Payment Assistance Internet, Payment Assistance Insurance, Payment Assistance
Fees, Payment Assistance Loans, Payment Assistance Taxes, Measures Preventing
Displacement, Counseling or Education and Legal Services which align to eight of the qualified
expenses (excludes administrative expenses).
Socially Disadvantaged Individual6 are those whose ability to purchase or own a home has
been impaired due to diminished access to credit on reasonable terms as compared to others
in comparable economic circumstances, based on disparities in homeownership rates in the
HAF participant’s jurisdiction as documented by the U.S. Census. The impairment must stem
from circumstances beyond their control. Indicators of impairment under this definition may
include being a (1) member of a group that has been subjected to racial or ethnic prejudice or
cultural bias within American society, (2) resident of a majority-minority Census tract; (3)
individual with limited English proficiency; (4) resident of a U.S. territory, Indian reservation, or
Hawaiian Home Lands, or (5) individual who lives in a persistent-poverty county, meaning any
county that has had 20% or more of its population living in poverty over the past 30 years as
measured by the three most recent decennial censuses. In addition, an individual may be
determined to be a socially disadvantaged individual in accordance with a process developed
by a HAF participant for determining whether a homeowner is a socially disadvantaged
individual in accordance with applicable law, which may reasonably rely on self-attestations.
State means any state of the United States, the District of Columbia, the Commonwealth
of Puerto Rico, Guam, American Samoa, the United States Virgin Islands, and the
Commonwealth of the Northern Mariana Islands.
Subrecipient as defined in the Uniform Guidance (see 2 CFR § 200.1).
Part 1: General Guidance
This section provides an orientation for HAF participants regarding their compliance
responsibilities and Treasury’s expectations and recommended best practices where
appropriate under the HAF program.
HAF participants are the eligible entities identified in Title III, Subtitle B, Section 3206 of the
American Rescue Plan Act of 2021 (the “HAF statute”) and the HAF Guidance that receive a
HAF award. Subrecipients under the HAF program (“Subrecipients”) are entities that receive
a subaward from a HAF participant to carry out the purposes of the HAF award on behalf of
the HAF participant.
HAF participants are accountable to Treasury for oversight of their Subrecipients, including
ensuring the Subrecipients comply with the HAF statute, HAF Financial Assistance
Agreement, HAF Guidance, applicable, federal statutes, regulations, and reporting
requirements.
6 Reference definition published in HAF Guidance published on August 2, 2021 (Updated November
12, 2021)
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Guiding Principles
There are several guiding principles for developing effective compliance regimes under HAF:
• HAF participants are responsible for ensuring HAF award funds are used for approved
purposes, and developing an internal control program designed to minimize the risk of
fraud, waste, and abuse associated with their HAF award;
• Many HAF programs respond to the COVID-19 public health emergency and meet urgent
community needs. Swift and effective implementation is vital, and Participants must
balance facilitating program access and maintaining a robust documentation and
compliance regime; and
• Transparency and public accountability for HAF awards and use of such funds are critical
to upholding program integrity and trust in all levels of government, and HAF awards
should be managed consistent with Administration guidance per Memorandum M-21-20
and Memorandum M-20-21.
Eligible Participants
The HAF Statute and HAF Guidance identifies the Department of Hawaiian Home Lands,
States (defined to include the District of Columbia and U.S. territories), and Tribes or their
tribally designated housing entity (TDHE), as the entities eligible to receive a HAF award.
• Eligible states (“States”) are any state of the United States, the District of Columbia,
the Commonwealth of Puerto Rico, Guam, American Samoa, the United States Virgin
Islands, and the Commonwealth of the Northern Mariana Islands.7
• The Department of Hawaiian Home Lands.8
• Eligible Tribal Governments (“Tribal Governments”) are Indian Tribes (or, if applicable,
the tribally designated housing entity of an Indian Tribe) that were eligible for a grant
under Title I of the Native American Housing Assistance and Self-Determination Act of
1996 (25 U.S.C. 4111 et seq.) for fiscal year 2020 or Indian Tribes that opted out of
receiving a grant allocation under the Native American Housing Block Grants
program formula in fiscal year 2020.9
HAF participants may award funds to Subrecipients, such as other levels or units of
government (e.g., a municipality), non-profits, or private entities.
Qualified Expenses
HAF participants may use their HAF award funds only for the following types of qualified
expenses that are for the purpose of preventing homeowner mortgage delinquencies,
homeowner mortgage defaults, homeowner mortgage foreclosures, homeowner loss of
utilities or home energy services, and displacements of homeowners experiencing financial
hardship:
1. mortgage payment assistance;
2. financial assistance to allow a homeowner to reinstate a mortgage or to pay other
housing-related costs related to a period of forbearance, delinquency, or default;
3. mortgage principal reduction, including with respect to a second mortgage provided
by a nonprofit or government entity;
4. facilitating mortgage interest rate reductions;
5. payment assistance for:
7 Title III, Subtitle B, Section 3206(b)(7) of the American Rescue Plan Act of 2021.
8 HAF Guidance published on August 2, 2021 (Updated November 12, 2021).
9 HAF Guidance published on August 2, 2021 (Updated November 12, 2021).
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a. homeowner’s utilities, including electric, gas, home energy (including firewood
and home heating oil), water, and wastewater;
b. homeowner’s internet service, including broadband internet access service, as
defined in 47 CFR 8.1(b) (or any successor regulation);
c. homeowner’s insurance, flood insurance, and mortgage insurance;
d. homeowner’s association fees or liens, condominium association fees, or
common charges, and similar costs payable under a unit occupancy agreement by
a resident member/shareholder in a cooperative housing development; and
e. down payment assistance loans provided by nonprofit or government entities;
6. payment assistance for delinquent property taxes to prevent homeowner tax
foreclosures;
7. measures to prevent homeowner displacement, such as home repairs to maintain
the habitability of a home, including the reasonable addition of habitable space to
alleviate overcrowding, or assistance to enable households to receive clear title to their
properties;
8. counseling or educational efforts by housing counseling agencies approved by HUD
or a tribal government (including such efforts by in-house housing counselors who are
HUD-certified or Tribally approved), or legal services, targeted to households eligible
to be served with funding from the HAF related to foreclosure prevention or
displacement, in an aggregate amount up to 5% of the funding from the HAF received
by the HAF participant;
9. reimbursement of funds expended by a state, local government, or entity described
in clause (3) or (4) of the definition above of “eligible entity” during the period beginning
on January 21, 2020, and ending on the date that the first funds are disbursed by the
HAF participant under the HAF, for a qualified expense (other than any qualified
expense paid directly or indirectly by another federal funding source, or any qualified
expenses described in clauses (6), (7), (8), or (10) of this definition);
10. planning, community engagement, needs assessment, and administrative
expenses related to the HAF participant’s disbursement of HAF funds for qualified
expenses, in an aggregate amount not to exceed 15% of the funding from the HAF
received by the HAF participant;
11. payment of lot rent for a manufactured home, where such payment would promote
housing stability and prevent the default of the resident of the manufactured home.
12. reimbursement of funds expended by a state, local government, or entity described
in clause (3) or (4) of the definition above of “eligible entity” during the period beginning
on the date the participant received its initial HAF payment and ending on the date the
participant received the balance of funds requested in the participant’s HAF plan for a
qualified expense consistent with the participant’s approved HAF Plan (other than any
qualified expense paid directly or indirectly by another federal funding source; and
13. payment assistance or principal reduction for Property Assessed Clean Energy
(PACE) loans, where such expenditures would promote housing stability and prevent
foreclosures or homeowner displacement.
Arrearages of qualified expenses are eligible for purposes of the HAF program regardless of
the date they were incurred, including if they arose before January 2020. Funding from the
HAF program may not be used for any use other than those provided for in this section. To
the extent that HAF participants use their HAF award funds to supplement other loss-
mitigation efforts, Treasury encourages participants to avoid using HAF award funds in a
manner that replaces other loss-mitigation resources that would otherwise be available.
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Reimbursable Expenses Incurred Prior to HAF Award
HAF participants may use their HAF award funds to cover qualified expenses that they
incurred during the period that began on January 21, 2020 (or the date of initial qualifying
administrative and housing activity). See number #9 in Qualified Expenses above for terms
regarding reimbursement of funds during the period beginning on January 21, 2020 and
ending on the date that the first funds are disbursed by the HAF participant under the HAF.
Reporting
HAF participants will be required to submit quarterly reports until September 30, 2026, and
final reports are due no later than 120 calendar days after the end of the period of performance
on September 30, 2026.
The reports will include financial data, types of programs funded, program design element
information, and other information regarding a HAF participant’s utilization of the award funds.
HAF participants will also be required to submit an Annual Performance Report to Treasury
regarding the impact of the HAF award funds and the overall HAF program.
Refer to Part 2 for further details.
Assistance Listing
The Assistance Listing for the Homeowners Assistance Fund was published August 12,
2021 on SAM.gov under Assistance Listing Number (“ALN”), formerly known as CFDA
Number, 21.026.
The assistance listing includes helpful information including program purpose, statutory
authority, eligibility requirements, and compliance requirements for Participants. The ALN
is the unique 5-digit number assigned to identify a federal assistance listing and can be
used to search for federal assistance program information, including funding
opportunities, spending on USASpending.gov, or audit results through the Federal Audit
Clearinghouse.
Participants must use ALN 21.026 for all financial accounting, subawards, and
associated program reporting requirements for the HAF awards.
Uniform Administrative Requirements
The HAF award funds are generally subject to the requirements set forth in the Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2
CFR Part 200 (the “Uniform Guidance”). In all instances, a HAF participant should review the
Uniform Guidance requirements applicable to their organization’s use of HAF award funds,
and HAF programs. HAF participants should consider how and whether certain aspects of the
Uniform Guidance apply.
1. Allowable Activities. Each HAF participant should review program requirements and the
HAF participant’s Financial Assistance Agreement, HAF statute, and HAF guidance to
determine and record eligible uses of HAF award funds. Per 2 CFR 200.303, a HAF
participant must develop and implement effective internal controls to ensure that funding
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decisions under the HAF award constitute eligible uses of funds, and document
determinations.
2. Allowable Costs/Cost Principles. As outlined in the Uniform Guidance at 2 CFR Part
200, Subpart E regarding Cost Principles, allowable costs are based on the premise that
a HAF participant is responsible for the effective administration of Federal awards,
application of sound management practices, and administration of Federal funds in a
manner consistent with the program objectives and terms and conditions of the award.
HAF participants must implement robust internal controls and effective monitoring to
ensure compliance with the Cost Principles, which are important for building trust and
accountability.
HAF award funds may be, but are not required to be, used along with other funding sources
for a given project. Note that HAF award funds may not be used for a non-Federal cost
share or match where prohibited by other Federal programs, e.g., funds may not be used
for the State share for Medicaid.10
a. Administrative costs: Planning, community engagement, needs assessment, and
administrative expenses related to the HAF participant’s disbursement of HAF funds
for qualified expenses, in an aggregate amount, must not exceed 15% of the funding
from the HAF received by the HAF participant.
Consistent with 2 C.F.R. § 200.414(f), eligible applicants that do not have a current
negotiated indirect cost rate may elect to charge indirect costs to an award pursuant
to a de minimis rate of ten percent of the modified total direct costs (MTDC) for
program administration.
As described in 2 C.F.R. § 200.403(d), costs must be accorded consistent treatment.
A cost may not be assigned to a Federal award as a direct cost if any other cost
incurred for the same purpose in like circumstances has been allocated to the
Federal award as an indirect cost.
A HAF participant may only permit its subrecipient to use the 10% de minimis indirect
cost rate or use another indirect cost rate based on a prior negotiated rate between a
different Pass-through entity and the same subrecipient, if the subrecipient does not
currently have a Federally approved negotiated indirect cost rate agreement (NICRA)
from its cognizant agency for indirect costs (see 2 CFR 200.332(a)(4)). However, the
HAF participant and its subrecipient’s direct and indirect administrative expenses
combined with their expenses for planning, community engagement, and needs
assessment may not exceed 15% of the total HAF award amount per the HAF
guidance and HAF reporting guidance. Therefore, a HAF participant may apply its
NICRA (or if applicable, the 10% de minimis rate) and its subrecipient may apply
another indirect cost rate per 2 CFR 200.332(a)(4)(A) to charge indirect costs to the
HAF award, but only to the extent that the total amount charged pursuant to that
indirect rate, their direct administrative expenses, and expenses for planning,
community engagement, and needs assessment does not exceed 15% of the total
amount of the HAF award.
3. Eligibility. Under this program, HAF participants are responsible for ensuring funds are
used for eligible purposes. Generally, HAF participants must develop and implement
10 See 42 CFR 433.51 and 45 CFR 75.306.
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policies and procedures, and record retention, to determine and monitor implementation
of criteria for determining the eligibility of beneficiaries and / or Subrecipients. HAF
participants, and if applicable, the Subrecipient(s) administering a program on behalf of
the HAF participant, will need to maintain procedures for obtaining information evidencing
a given beneficiary, Subrecipient, or contractor’s eligibility, including a valid SAM.gov
registration. Implementing risk-based due diligence for eligibility determinations is a best
practice to augment your organization’s existing controls.
4. Equipment and Real Property. Any purchase of equipment or real property with HAF
award funds must be consistent with the Uniform Guidance at 2 CFR Part 200, Subpart D.
Equipment and real property improved under this program must be used for the originally
authorized purpose. Consistent with 2 CFR 200.311 and 2 CFR 200.313, any equipment
acquired, or real property improved with HAF funds shall vest in the non-Federal entity.
Any acquisition and maintenance of equipment or improvement to real property must also
comply with relevant laws and regulations.
5. Matching, Level of Effort, Earmarking. There are no matching, level of effort, or
earmarking compliance responsibilities associated with the HAF award. HAF award funds
may only be used for non-Federal match in other programs where costs are eligible under
both HAF and the other program use of such funds is not prohibited by the other program.
6. Period of Performance. The period of performance under the HAF award begins on the
date the Financial Assistance Agreement was executed and ends on September 30, 2026.
Any funds not used during this period must be returned to Treasury as part of the award
closeout process pursuant to 2 CFR 200.344(d).
7. Procurement, Suspension & Debarment. HAF participants are responsible for ensuring
that any procurement using HAF award funds must comply with the procurement
standards set forth in the Uniform Guidance at 2 CFR 200.317 through 2 CFR 200.327, as
applicable. HAF participants must have and use documented procurement procedures
consistent with the standards outlined in 2 CFR 200.317 through 2 CFR 200.327, as
applicable. The Uniform Guidance requires an infrastructure for competitive bidding and
contractor oversight, including maintaining written standards of conduct and prohibitions
entering into contracts or subawards with suspended or debarred parties.
Program Income. Funding from the HAF may not be used for any use other than qualified
expenses and reimbursements. HAF participants may use program income earned during
the period of performance as a result of implementing the objectives of the HAF award for
eligible purposes outlined in this guidance. “Program income” is defined in 2 C.F.R. § 200.1
as gross income earned by a non-federal entity that is generated directly by a supported
activity or earned as a result of the federal award during the period of performance except
as provided by 2 C.F.R. § 200.307(f). Program income includes income from fees for
services performed, the use or rental of real or personal property acquired under federal
awards, and principal and interest on loans made with federal award funds.
8. Reporting. All HAF participants receiving federal funds must complete financial,
performance, and compliance reporting as required and outlined in Part 2 of this guidance.
Expenditures may be reported on a cash or accrual basis, as long as the methodology is
disclosed and consistently applied. Reporting must be consistent with the definition of
expenditures pursuant to 2 CFR 200.1. HAF participants should appropriately maintain
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accounting records for compiling and reporting accurate, compliant financial data, in
accordance with appropriate accounting standards and principles.
In addition, where appropriate, HAF participants must establish controls to ensure
completion and timely submission of all mandatory performance and/or compliance
reporting. For a full overview of HAF participant reporting responsibilities see Part 2 of this
guidance.
9. Subrecipient Monitoring. HAF participants that are pass-through entities as defined
under 2 CFR 200.1 are required to manage and monitor their Subrecipients to ensure
compliance with requirements of the HAF award pursuant to 2 CFR 200.332 regarding
requirements for pass-through entities.
First, HAF participants must clearly identify to the Subrecipient: (1) that the award is a
subaward of HAF award funds; (2) any and all compliance requirements for use of HAF
award funds; and (3) any and all reporting requirements for expenditures of HAF award
funds.
Next, HAF participants will need to evaluate each Subrecipient’s risk of noncompliance
based on a set of common factors. These risk assessments may include factors such as
prior experience in managing Federal funds, previous audits, personnel, and policies or
procedures for award execution and oversight. Ongoing monitoring of any given
Subrecipient should reflect its assessed risk and include monitoring, identification of
deficiencies, and follow-up to ensure appropriate remediation.
Accordingly, HAF participants should develop written policies and procedures for
Subrecipient monitoring and risk assessment and maintain records of all award
agreements identifying or otherwise documenting Subrecipients’ compliance obligations.
HAF participants should also note that Subrecipients do not include individuals and
organizations that received HAF funds as end users to prevent homeowner mortgage
delinquencies, defaults, foreclosures, loss of utilities or home energy services, and
displacements. Such individuals and organizations are beneficiaries and not subject to
audit pursuant to the Single Audit Act and 2 C.F.R. Part 200, Subpart F.
Other Compliance Obligations
HAF participants should ensure they remain in compliance with all Financial Assistance
Agreement Terms and Conditions. These obligations include the following items in addition to
those described above:
1. SAM.gov Requirements. All eligible HAF participants are required to have an active
registration with the System for Award Management (SAM) (https://www.sam.gov)
pursuant to the award term at 2 CFR Part 25, Appendix A, which is incorporated by
reference in the HAF Financial Assistance Agreement.
2. FSRS.gov Reporting Requirements. All HAF participants are required to report
subaward and executive compensation data pursuant to 2 CFR Part 170, Appendix A
award term which is incorporated by reference in the HAF Financial Assistance Agreement
so that it may be made available to the public via www.USASpending.gov. HAF
participants will use the FSRS.gov reporting tool to report on subawards obligated that are
in the amount of $30,000 or more. HAF participants must report their executive
compensation as well as their contract data in SAM.gov.
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3. Recordkeeping Requirements. Generally, a HAF participant must maintain records and
financial documents for five years after all award funds have been expended or returned
to Treasury, as outlined in paragraph 5 of the HAF Financial Assistance Agreement.
Treasury may request transfer of records of long-term value at the end of such period.
Wherever practicable, such records should be collected, transmitted, and stored in open
and machine-readable formats.
4. Single Audit Requirements. HAF participants and subrecipients that expended
$1,000,000 or more in Federal awards during their fiscal year that began on or after
October 1, 2024 must conduct an audit for that year pursuant to the Single Audit Act and
its implementing regulation at 2 CFR Part 200, Subpart F regarding audit requirements.
Similarly, HAF participants and subrecipients that expended $750,000 or more in federal
award funds during their most recently completed fiscal year that began prior to October
1, 2024 must conduct an audit for that year pursuant to the Single Audit Act and its
implementing regulation at 2 CFR Part 200, Subpart F regarding audit requirements.11
HAF participants and Subrecipients may also refer to the Office of Management and
Budget (OMB) Compliance Supplements for audits of federal funds and related guidance
and the Federal Audit Clearinghouse to see examples and single audit submissions.
Non-Federal entities that expended less than $1,000,000 in Federal awards during their
fiscal year that began on or after October 1, 2024, or expended less than $750,000 in
Federal awards during their fiscal year that began before October 1, 2024 are exempt
from conducting an audit pursuant to the Single Audit Act and 2 CFR Part 200, Subpart F
for that fiscal year, except as noted in 2 CFR 200.503.
5. Civil Rights Compliance. HAF participants receiving Federal financial assistance from
the Treasury are required to meet legal requirements relating to nondiscrimination and
nondiscriminatory use of Federal funds. Those requirements include ensuring that entities
receiving Federal financial assistance from the Treasury do not deny benefits or services,
or otherwise discriminate on the basis of race, color, national origin (including limited
English proficiency), disability, age, sex, religion, or familial status, in accordance with the
following authorities: Title VI of the Civil Rights Act of 1964 (Title VI) Public Law 88-352,
42 U.S.C. 2000d-1 et seq., and the Department's implementing regulations, 31 CFR part
22; Section 504 of the Rehabilitation Act of 1973 (Section 504), Public Law 93-112, as
amended by Public Law 93-516, 29 U.S.C. 794; Title IX of the Education Amendments of
1972 (Title IX), 20 U.S.C. 1681 et seq., and the Department's implementing regulations,
31 CFR part 28; Age Discrimination Act of 1975, Public Law 94-135, 42 U.S.C. 6101 et
seq., and the Department implementing regulations at 31 CFR part 23; Americans with
Disabilities Act, 42 U.S.C. 12101 et seq.; and the Fair Housing Act, Title VIII of the Civil
Rights Act, 42 U.S.C. 3601 et seq. In order to carry out its enforcement responsibilities
under Title VI of the Civil Rights Act, Treasury will collect and review information from HAF
participants to ascertain their compliance with the applicable requirements before and after
providing financial assistance. Treasury’s implementing regulations, 31 CFR part 22, and
the Department of Justice (DOJ) regulations, Coordination of Non-discrimination in
Federally Assisted Programs, 28 CFR part 42, provide for the collection of data and
information from Participants (see 28 CFR 42.406). Treasury may request that non-tribal
HAF participants submit data for post-award compliance reviews, including information
such as a narrative describing their Title VI compliance status.
11 For-profit entities that receive HAF subawards are not subject to Single Audit requirements.
However, they are subject to other audits as deemed necessary by authorized governmental entities,
including Treasury, the GAO, the PRAC and the Treasury’s OIG.
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Part 2: Reporting Requirements and Deadlines
There are two types of reporting requirements for the HAF program.
• Quarterly Report: Report on programs funded, expenditures, program status, and other
information.
.
• Annual Performance Report: Report updating the HAF participants’ HAF Plan on
programs undertaken with program funding and how the HAF participant plans to ensure
program outcomes are achieved in an effective, efficient, and equitable manner. This
report will include status updates on program goals identified by the HAF participant and
additional mandatory indicators identified by Treasury.
The Annual Performance Report will be posted on the website of the HAF participant as
well as provided to Treasury.
Table 1: Reporting requirements by HAF participant type
Recipient Quarterly Report Annual Performance Report
States
By June 10, 2022, and then
45 days after the end of By November 15, 2022, and
each quarter thereafter. annually thereafter by mid-
Tribal Governments with November.
Allocation > $5M
Tribal Governments with By November 15, 2022, and
Allocation < $5M & Department of annually thereafter by mid-
Hawaiian Home Lands November.
The remainder of this document describes these reporting requirements. A user guide will be
provided with additional information on how and where to submit required reports.
Quarterly Report
Executive Summary
HAF participants are required to submit quarterly reports that include data regarding program
expenditures, demographic distribution, civil rights compliance, equity indicators, community
engagement efforts, and programmatic data. To provide public transparency on whether HAF
participants are using practices that promote on-time and on-budget delivery of HAF
assistance, Treasury will seek information from HAF participants on their workforce plans and
practices related to their HAF programs. The requirements that are not applicable to Tribal
Governments and the Department of Hawaiian Home Lands are noted in subsequent sections.
Quarterly Reporting
The following HAF participants are required to submit quarterly reports:
• States
• The Department of Hawaiian Home Lands12
12 Please note that the Department of Hawaiian Home Lands will not be required to submit certain
reporting requirements in their templates, which are noted in footnotes throughout the section. DHHL
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• Tribal Governments13
The initial Quarterly Report for States and Tribal Governments with allocations greater than
$5 million will cover the Award Date to March 31, 2022 period and must be submitted to
Treasury by June 10, 2022. The subsequent Quarterly Reports will be cumulative and must
be submitted to Treasury within 45 calendar days after the end of each calendar quarter.
Quarterly Reports are due concurrently with applicable Annual Performance Reports. The
table below summarizes the Quarterly Report timelines:
Report Year Quarter Period Covered Due Date
1 2022 1 Award Date – March 31 Friday, June 10, 2022
2 2022 2 Award Date – June 30 Monday, August 15, 2022
3 2022 3 Award Date – September 30 Monday, November 15, 2022
4 2022 4 Award Date – December 31 Wednesday, February 15, 2023
5 2023 1 Award Date – March 31 Monday, May 15, 2023
6 2023 2 Award Date – June 30 Tuesday, August 15, 2023
7 2023 3 Award Date – September 30 Wednesday, November 15, 2023
8 2023 4 Award Date – December 31 Thursday, February 15, 2024
9 2024 1 Award Date – March 31 Wednesday, May 15, 2024
10 2024 2 Award Date – June 30 Thursday, August 15, 2024
11 2024 3 Award Date – September 30 Friday, November 15, 2024
12 2024 4 Award Date – December 31 Tuesday, February 18, 2025
13 2025 1 Award Date – March 31 Thursday, May 15, 2025
14 2025 2 Award Date – June 30 Friday, August 15, 2025
15 2025 3 Award Date – September 30 Monday, November 17, 2025
16 2025 4 Award Date – December 31 Tuesday, February 17, 2026
17 2026 1 Award Date – March 31 Friday, May 15, 2026
18 2026 2 Award Date – June 30 Monday, August 17, 2026
20 2027 Final Award Date – September 30 Thursday, January 28, 2027
Report
Programmatic Information Requirements
The following programmatic information will be required in Quarterly Reports.
a. Budget- HAF participants will be required to report Obligations and Expenditures relative to
their HAF Plan from Award Date to Calendar Quarter end date. The information provided
in this section of the report will relate to their HAF Plan Budget.
b. Homeowner Applications- HAF participants will be required to report on metrics around
received and approved unique Homeowner applications. More specifically, HAF
will be required to submit its first quarterly and annual reports starting with Calendar Quarter 3 of 2022
with submissions due by November 15, 2022.
13 Please note that Tribal Governments will not be required to submit certain reporting requirements in
their templates, which are noted in the footnotes of this section. Tribal Governments with allocations
greater than $5 million will need to submit quarterly reports starting in Calendar Quarter 1 of 2022 with
submissions due by June 10, 2022. Tribal Governments with allocations less than $5 million will
submit annual reports (same content as quarterly reports for Tribal Governments with allocations
greater than $5 million) starting in Calendar Quarter 3 of 2022 with submissions due by November 15,
2022.
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participants will be asked to report on the following metrics regarding applications with each
question disaggregated by the categories such as race14, ethnicity, gender, and income
AMI%:
• Number of unique Homeowners that have submitted a draft or completed HAF
application;
• Number of unique Homeowners that have submitted a completed HAF application;15
• Number of unique Homeowners that submitted a draft or completed HAF application
that was then subsequently withdrawn by the Homeowner;
• Number of unique Homeowners whose application was approved;
• Number of unique Homeowners whose application was denied;
o Disaggregation of denial separated by reason category. The categories are
as follows: income eligibility, lack of COVID related financial hardship,
property not the primary residence, principal balance exceeded conforming
loan limit, application not completed within program timeframe, servicers not
participating, delinquency amount exceeds program cap, and other to
include a narrative.
o Number of unique Homeowners who applied for assistance that had
previously received HAF assistance; and, E.g., a homeowner who receives
HAF assistance and then submits a subsequent application for HAF
assistance of any kind.
• Number of unique Homeowners that received assistance on more than one application.
o E.g., a homeowner who receives assistance, and then applies and receives
HAF assistance of any kind on a subsequent application.
c. Targeting- HAF participants will be required to report on targeting metrics, including the
following:
• The number of unique Homeowners that received HAF assistance;
• The number of unique Homeowners that received HAF assistance and were at or below
100% Area Median Income (AMI) or United States Median Income (USMI) (whichever
is greater/the HAF participant opted for in order to administer assistance); and,
• The number of unique Homeowners that received HAF assistance and were classified
as a “Socially Disadvantaged Individual” (SDI).16
HAF participants will be asked to disaggregate these metrics by the categories noted under
the Disaggregated Information requirement below.17
d. Delinquencies- HAF participants will be required to report on the number of Delinquencies
resolved using HAF assistance. For the purposes of this guidance a resolved Delinquency
means any resolution to the delinquency excluding foreclosure. Delinquencies can be
resolved through two forms of HAF assistance: Monetary or Non-Monetary. Delinquencies
resolved through Monetary HAF assistance includes direct support to homeowners, such
as mortgage payment assistance, to resolve a Delinquency. Delinquencies resolved
through Non-Monetary HAF assistance includes indirect support (e.g., housing counseling,
14 For disaggregation purposes, where a homeowner has indicated more than one race to a HAF
participant, the participant may count the homeowner towards each race that the homeowner has
indicated.
15 This figure may be the same as the “Number of unique Homeowners that submitted a draft or
completed HAF application” for certain recipients.
16 Tribal Governments and the Department of Hawaiian Home Lands will not be asked to report on the
number of unique Homeowners that received HAF assistance and were classified as a “Socially
Disadvantaged Individual.”
17 Tribal Governments and the Department of Hawaiian Home Lands will not be asked to
disaggregate targeting data.
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or referral to legal services) to resolve a Delinquency. The types of Non-Monetary
Assistance provided as an example above do not represent an exhaustive list of Non-
Monetary Assistance activities. HAF participants are expected to track the number of
Delinquencies resolved as a result of HAF assistance and its category (Monetary or Non-
Monetary) at the participant-level and program-level.
e. Reimbursement- HAF participants will provide information on any reimbursement
expense(s) and the associated program design element that the reimbursement expense(s)
is/are linked to.
f. Program(s) Information- HAF participants will provide information on all HAF programs.
Programs are new or existing eligible government services or investments funded in whole
or in part by HAF funding. For each program, the HAF participant will be required to enter
the following information:
• Program Name;
• Identification Number;
• Program Start Date;
• Program Description;
• Program Design Elements Covered by the Program (selected by the HAF participant);
• Total Obligations Cumulative to Calendar Quarter end date;
• Total Expenditures Cumulative to Calendar Quarter end date;
• Number of Homeowners Assisted Cumulative to Calendar Quarter end date;
• Number of SDIs Assisted Cumulative to Calendar Quarter end date18;
• Number of Delinquencies Resolved with Non-Monetary and Monetary HAF Assistance
Cumulative to Calendar Quarter end date;
• Program Income Earned Cumulative to Calendar Quarter end date; and,
• Program Income Expended Cumulative to Calendar Quarter end date.
g. Expenditures- HAF participants are required to report the HAF assistance expended or
spent by the HAF participant. HAF participants will be asked to report expenditures on a
cumulative basis at the following levels: the participant-level, program-level, and program
design element-level. At the participant-level, HAF participants will be asked to
disaggregate expenditures or amounts expended by the categories noted under the
Disaggregated Information requirement below.19
• The information provided in this section will relate to the HAF Plan Budget
Expenditures broken out by Program Design Element.
h. Obligations- HAF participants are required to report the HAF assistance obligated. HAF
participants will be asked to report obligations on a cumulative basis at the participant-level,
program-level, and program design element-level. HAF participants will be asked to
disaggregate participant-level obligations by the categories noted under the Disaggregated
Information requirement below.20
• The information provided in this section will relate to the HAF Plan Budget Obligations
broken out by Program Design Element.
18 Please note, Tribal Governments and the Department of Hawaiian Home Lands will not be required
to report on Program SDIs assisted.
19 Please note, Tribal Governments and the Department of Hawaiian Home Lands will not be required
to disaggregate information related to Expenditures.
20 Please note, Tribal Governments and the Department of Hawaiian Home Lands will not be required
to disaggregate information related to Obligations.
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i. Program Design Elements Covered- HAF participants will report on each of their HAF term
sheets identified programs and their respective program design elements. HAF participants
that provide funding for housing counseling and legal services will also report in this section.
HAF participants will create a new line item for each program design element and tie the
program design element to a specific program. Please reference Appendix 3 for Program
Design Element categories and descriptions. HAF participants will be expected to report
the following for each specific program design element within a program:
• Total Obligations Cumulative to Calendar Quarter end date;
• Total Expenditures Cumulative to Calendar Quarter end date;
• Number of Homeowners Assisted Cumulative to Calendar Quarter end date; and,
• Number of SDIs Assisted Cumulative to Calendar Quarter end date.21
j. Disaggregated Information- HAF participants are expected to know how their HAF
assistance has impacted different demographic groups in addition to other categories. This
information will help determine equity indicators and confirm that HAF participants are
reaching the appropriate population with HAF assistance. HAF participants will report on
the following disaggregated categories at the participant-level for the number of unique
Homeowners that received HAF assistance, the number of unique Homeowners classified
as SDIs that received HAF assistance, the amount of HAF assistance obligated, and the
amount of HAF assistance expended:
• Race22
• Ethnicity
• Gender
• Area Median Income Level
• Socially Disadvantaged
• Mortgages
• Housing Type
• Zip Code
More information on the distinct breakdown of these disaggregated categories and the sub-
levels can be found in Appendix 1 and Appendix 2.
Compliance Information Requirements
The following compliance information will be required in Quarterly Reports:
k. Socially Disadvantaged Individual Definition – HAF participants will need to confirm the
definition they used for a “Socially Disadvantaged Individual” (SDI) during the report
quarter. The SDI definition will be pulled from the HAF participant’s HAF plan. If a HAF
participant has changed or needs to adjust their definition of an SDI, they will select ‘deny’
in the form and write their new SDI definition in the text box provided.23
The below questions are Compliance Information regarding Self-Disclosure of Improperly
Funded HAF Assistance
21 Please note, Tribal Governments and the Department of Hawaiian Home Lands will not be required
to report on Program Design Element SDIs assisted.
22 Disaggregated Race data may include individuals who reported more than one race. Counting of a
unique Homeowner under more than one racial category is allowed in this data element.
23Tribal Governments and the Department of Hawaiian Home Lands will not be asked to confirm their
“Socially Disadvantaged Individual” Definition
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Note: Using the questions below, determine if HAF assistance was improperly paid.
Additionally, please provide detail on how it was identified and what remedial measures
were/are being taken to address the issue and ensure it doesn’t happen again.
l. Maximum Conforming Loan Limit – HAF participants will need to report if they have used
HAF assistance to assist homeowners with loans above the maximum conforming loan limit
as defined in the HAF statute, 15 U.S.C. 9058d(b)(1). If a HAF participant answers in the
affirmative, they will need to provide an explanation about why it assisted homeowners with
loans above the maximum conforming loan limit.
m. Written Attestations – HAF participants will need to report if they required homeowners to
provide attestations about financial hardship prior to disbursing HAF assistance. If the HAF
participant answers in the negative, they will need to provide an explanation about why they
did not require or receive attestations from homeowners.
n. Annual Income – In determining income for each homeowner applying for HAF
assistance, HAF participants will need to report if they used HUD’s definition of “annual
income” in 24 CFR 5.609 (https://www.govinfo.gov/content/pkg/CFR-2021-title24-
vol1/pdf/CFR-2021-title24-vol1.pdf) or adjusted gross income as defined for purposes of
reporting on IRS Form 1040 series as mentioned in the HAF guidance or other proxies
approved in their HAF Plan. If the HAF participant answers in the negative, it will need to
provide an explanation about why they did not use HUD’s definition of “annual income” in
24 CFR 5.609 or adjusted gross income as defined for purposes of reporting on IRS Form
1040 series as mentioned in the HAF guidance.
o. Targeting AMI/USMI Dollar Amount – HAF participants will need to report the dollar amount
of monetary HAF assistance Obligated and Expended to homeowners with incomes less
than the greater of 100% AMI or US Median Income.
p. Targeting AMI/USMI Assistance – HAF participants will need to report if they Expended at
least 60% of monetary HAF assistance to homeowners with incomes less than the greater
of 100% Area Median Income or US Median Income. If the HAF participant answers in the
negative, they will need to provide an explanation about why they did not Expend at least
60% of HAF assistance to homeowners with that income threshold.
q. Certifications – HAF participants will need to read, review, and sign all relevant certifications
in the Quarterly Report on Treasury’s reporting portal. By signing the certifications, the
authorized representative for the HAF participant confirms that the HAF participant is in
compliance with all the requirements of the HAF statute, HAF Guidance, and HAF Financial
Assistance Agreement and that the HAF participant has answered all questions truthfully.
Required Components of Standard Financial Reporting (SF-425)
All HAF participants must submit the corresponding contents of the Federal Financial Report,
Standard Form 425 (SF-425), on a quarterly basis. Treasury uses the financial data to
compare the rate of the participant’s actual expenditures against performance data to verify
that expenditure amounts align with program activities.
Annual Performance Report
Executive Summary
HAF participants will be asked to provide a high-level overview of their intended and actual
uses of funding including, but not limited to the following: the HAF participant’s plan for use of
funds to promote a response to the pandemic and economic recovery, key outcome goals,
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progress to date on those outcomes, and any noteworthy challenges or opportunities identified
during the reporting period.
Annual Performance Reporting
The following HAF participants are required to submit Annual Performance Reports:
• States
• The Department of Hawaiian Home Lands
• Tribal Governments
HAF participants are required to submit an Annual Performance Report on an annual basis
and demonstrate the impact of the HAF-financed programs. Reports should include data
related to program outputs and outcomes against the stated objectives of the HAF participant’s
HAF Grant Plan.
Report Period Covered Due Date
1 Award Date – September 30, 2022 Tuesday, November 15, 2022
2 October 1, 2022 – September 30, Wednesday, November 15,
2023 2023
3 October 1, 2023 – September 30, Friday, November 15, 2024
2024
4 October 1, 2024 – September 30, Monday, November 17, 2025
2025
Final Award Date – September 30, 2026 Thursday, January 28, 2027
Report
Each Annual Performance Report must be posted on the public-facing website of the HAF
participant on or by the same date the HAF participant submits the report to Treasury.24 The
Annual Performance Report will include, at a minimum, the following information:
Community Engagement
HAF participants will provide an update on how the HAF participant planned or current use of
funds incorporates written, oral, and other forms of input that capture diverse feedback from
constituents, community-based organizations, and the communities themselves. Where
relevant, this description must include how funds will build the capacity of community
organizations to serve people with significant barriers to services, including people of color,
people with low incomes, limited English proficient populations, and other traditionally
underserved groups.
Performance Goals
HAF participants initially submitted performance goals on the use of HAF award funds in their
approved HAF Plan. Each one of the performance goals should have identified how the HAF
participant will address homeowner needs and should have been disaggregated by key
characteristics such as mortgage type, racial and ethnic demographics, and/or geographic
areas, as appropriate. HAF participants will be required to provide a status update and
quantitative measures, if applicable, on each of their initial performance goals set forth in their
HAF Plan. Please note, HAF participants will not have the ability to alter their original
performance goals noted in their HAF Plan nor add additional performance goals in the Annual
Report.
24 Tribal Governments will not be required to post their Annual Performance Report to a public-facing
website.
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Methods for Targeting and HAF Funding
HAF participants were asked in their original HAF Plan to describe how the HAF participant
will effectively target HAF award funds to (1) homeowners with incomes equal to or less than
100% of the area median income or equal to or less than 100% of the median income for the
United States, whichever is greater; and (2) socially disadvantaged individuals. The
description included the HAF participant’s targeting strategies. HAF participants will be
required to provide an update on their targeting methods and if they have appropriately
executed targeting methods according to their original HAF Plan.
Best Practices and Coordination with Other HAF participants
HAF participants will be required to describe any relevant coordination with federal agencies,
including Federal Housing Administration (FHA), Veterans Affairs (VA), and U.S. Department
of Agriculture (USDA), as well as with state or local agencies that hold mortgage portfolios
that have covenants or targeting requirements that match the HAF participants’ HAF
targeting strategies and goals.
Budget by Program Design Element (if adjusting)
HAF participants will need to validate the current program design element budget expended
to date against their original projected budget amounts. The Annual Report will have the
Grantee Plan budget amounts prepopulated for each program design element. HAF
participants are expected to adhere to these budget amounts unless they have submitted a
request for a revision to their HAF Plan and the request has been formally accepted by
Treasury.
Civil Rights Compliance
Treasury may request information on the HAF participant’s compliance with Title VI of the Civil
Rights Act of 1964 on an annual basis. This information may include a narrative describing
the HAF participant’s compliance with Title VI, along with other questions and assurances,
including actions taken and systems established to ensure that members of all relevant
protected classes have full access to the HAF participant’s program, including people with
disabilities and others, and data needed to determine compliance with applicable civil rights
statutes. This collection does not apply to Tribal Governments.
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Appendix 1 – Race, Ethnicity and Sex Categories
The following list includes of race, ethnicity, and sex categories for HAF participant data
collection and reporting.
Race
American Indian or Alaska Native
Asian
Indian
Chinese
Filipino
Japanese
Korean
Vietnamese
Asian (Other)
Sub-Category Not Collected
Black or African American
Native Hawaiian or Other Pacific Islander
Guamanian or Chamorro
Native Hawaiian
Samoan
Pacific Islander (Other)
Sub-Category Not Collected
White
Declined to Answer
Data Not Collected
Ethnicity
Hispanic or Latino/a
Not Hispanic or Latino/a
Declined to Answer
Data Not Collected
Sex
Female
Male
Declined to Answer
Data Not Collected
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Appendix 2 – Targeting Categories
The following are key targeting categories for HAF participant data collection and reporting.
Income: Area Median Income
Below or equal to 50%
Greater than 50% and less than or equal 80%
Greater than 80% and less than or equal to 100%
Greater than 100% and less than or equal to 150%
Greater than 150%
Data Not Collected
Socially Disadvantaged
Racial or Ethnic Prejudice – member of a group that has been subjected to racial or
ethnic prejudice or cultural bias within American society.
Majority-Minority Census Tract – resident of a majority-minority Census tract.
Limited English Proficiency – individual with limited English proficiency.
Resident US Territory, Indian Reservation, or Department of Hawaiian Home Lands –
resident of a U.S. territory, Indian reservation, or Department of Hawaiian Home
Lands.
Persistent Poverty County – individual who lives in a persistent-poverty county,
meaning any county that has had 20% or more of its population living in poverty over
the past 30 years as measured by the three most recent decennial censuses.
Other – individual in accordance with a process developed by a HAF participant for
determining whether a homeowner is a socially disadvantaged individual in
accordance with applicable law, which may reasonably rely on self-attestations.
N/A – individual was not classified as Socially Disadvantaged.
Mortgages
Federal Housing Administration (FHA)
Department of Veterans Affairs (VA)
U.S. Department of Agriculture (USDA)
Government Sponsored Enterprise (GSE)
Private-label Securities
Reverse Mortgages
Portfolio Loan
Land Contracts
N/A
Data Not Collected
Housing Type
Single Family Home
Condominium
Manufactured Housing
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Other
Data Not Collected
Zip Code
HAF participants will be expected to collect number of Homeowners and program
funds Obligated and Expended at the zip code level.
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Appendix 3 – Program Design Element Categories
The following is a list of program design elements for HAF participant data collection and
reporting.
Program Design Elements
Mortgage Payment Assistance – mortgage payment assistance. Lot-rent on a
Manufactured Home is eligible as a Qualified Expense under this category.
Financial Assistance – financial assistance to allow a homeowner to reinstate a
mortgage or to pay other housing-related costs related to a period of forbearance,
delinquency, or default. Lot-rent on a Manufactured Home is eligible as a Qualified
Expense under this category.
Mortgage Principal Reduction – mortgage principal reduction, including with respect
to a second mortgage provided by a nonprofit or government entity.
Facilitating Interest Rate – facilitating mortgage interest rate reductions.
Payment Assistance Utilities – payment assistance for homeowner’s utilities,
including electric, gas, home energy (including firewood and home heating oil), water,
and wastewater.
Payment Assistance Internet – payment assistance for homeowner’s internet service,
including broadband internet access service, as defined in 47 CFR 8.1(b).
Payment Assistance Insurance – payment assistance for homeowner’s insurance,
flood insurance, and mortgage insurance.
Payment Assistance Fees – payment assistance for homeowner’s association fees
or liens, condominium association fees, or common charges, and similar costs
payable under a unit occupancy agreement by a resident member/shareholder in a
cooperative housing development.
Payment Assistance Loans – payment assistance for down payment assistance
loans provided by nonprofit or government entities.
Payment Assistance Taxes – payment assistance for delinquent property taxes to
prevent homeowner tax foreclosures.
Measures Preventing Displacement – measures to prevent homeowner
displacement, such as home repairs to maintain the habitability of a home, including
the reasonable addition of habitable space to alleviate overcrowding, or assistance to
enable households to receive clear title to their properties. Lot-rent on a
Manufactured Home is eligible as a Qualified Expense under this category.
Counseling or Education – counseling or educational efforts by housing counseling
agencies approved by HUD or a tribal government targeted to households eligible to
be served with funding from the HAF related to foreclosure prevention or
displacement.
Legal Services – legal services targeted to households eligible to be served with
funding from the HAF related to foreclosure prevention or displacement.
Homeowner Assistance Fund:
Guidance on Participant Compliance and Reporting Responsibilities
22
File and source
- File
- TREAS-HAF_GuidanceonParticipantComplianceandReportingResponsibilities.pdf
- Size
- 355,965 bytes
- SHA-256
- fea5c1f96dbcf1f97f8b313b919788b400e86df668a254e7643612a76b99a72f
- Original
- home.treasury.gov