Treasury, resource supporting Tribal Governments considering closing out their HAF Award before September 30, 2026
Summary
An October 2025 Treasury technical assistance presentation, marked "NOT OFFICIAL GUIDANCE," introducing Homeowner Assistance Fund (HAF) closeout to Tribes considering closing their award before September 30, 2026. Closeout is meant to confirm that recipients completed their HAF plan objectives, spent funds on allowable costs, returned unobligated and unexpended balances to Treasury, accounted for any property bought with HAF funds, and certified their Final Reports. A Tribe that has expended its entire award is asked whether it wants early closeout and pointed to the HAF Early Closeout Checklist. A flow chart describes the financial closeout: a recipient that owes money has 30 calendar days after a pre-debt notice to return funds in full, after which Treasury begins debt collection.
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“Treasury, resource supporting Tribal Governments considering closing out their HAF Award before September 30, 2026.”
Original at home.treasury.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/treasury-resource-supporting-tribal-governments-considering-closing-ou-e301a87679/
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U.S. DEPARTMENT OF THE TREASURY
Homeowner Assistance Fund
Introduction to Closeout Activities for
Tribes
Technical Assistance Presentation
October 2025
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
2
Disclaimer
This presentation is for educational purposes only.
For specifics on HAF requirements, recipients should always refer to the Uniform Guidance
(2 CFR Part 200), Treasury’s guidance, and the terms and conditions of the HAF Financial
Assistance Agreement.
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Overview
The purpose of award closeout is to ensure that:
• Recipients have completed the HAF award objectives as outlined in their HAF plan.
• HAF Final Reports indicate that HAF award funds were expended on allowable costs.
• Any balances of unobligated and unexpended funds remaining on the HAF award are
returned to Treasury.
• A proper accounting of any real or tangible personal property purchased with HAF award
funds is submitted.
• Recipients certify that the data submitted in the HAF Final Reports comply with the terms
and conditions of the HAF Financial Assistance Agreement.
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Decision Point!
If your Tribe has expended the total amount of its HAF Award, would the Tribe be interested in requesting early
closeout of its HAF award?
Steps:
1. Review the HAF program’s Closeout materials
• HAF Early Closeout Checklist: https://home.treasury.gov/system/files/136/HAF-EarlyCloseout-Checklist.pdf
• HAF Closeout Resource: https://home.treasury.gov/system/files/136/HAF_Closeout_Resource.pdf
• HAF Closeout Reporting User Guide: https://home.treasury.gov/system/files/136/HAF_CloseoutReportingUserGuide.pdf
2. Request HAF early closeout of your HAF award in the “Closeout Report” Tab in Treasury’s Portal by checking the box and certifying your early
closeout request submission.
3. Treasury will review your request and either:
• Reach out for additional information; or
• Open the two required reports - the HAF Final Quarterly and the Final Annual Reports. These will be located under the “Closeout Report” tab in Treasury’s Portal.
4. Once the Final reports are opened, please submit both reports by November 17, 2025.
Deadline: Submit the Final Quarterly and Annual Reports to Treasury by November 17, 2025 to avoid having to submit the HAF Q3 Quarterly and
Annual reports to Treasury for 2025.
Please Note: After the Final Quarterly and Annual Reports are submitted to Treasury, the Tribe may not obligate or expend any remaining award
funds for any purpose.
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General Closeout Process
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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“Early Closeout” Process (prior to September 30, 2026)
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Are you ready for closeout?
Remember, once you have submitted the Final Reports to Treasury, you may not obligate or expend any remaining or returned
award funds for any purpose. Post-closeout you will still remain subject to records retention and audit requirements.
To self-assess your readiness, please consider the following questions:
Do you and/or your subrecipient(s) have any remaining unspent HAF award funds? Because you may no longer spend HAF
award funds once you have submitted your Final Reports, it is critical to ensure that you have completely processed all
payments for HAF assistance, services, projects, and administrative expenses related to implementing your HAF program
before you submit your Final Reports.
Are any activities related to your HAF award incomplete? Before you submit your Final Report to Treasury, you should
ensure that there are no ongoing activities that were funded by HAF award funds. This includes making sure that all
activities performed by subrecipients are complete. This also means that home repair projects must be delivered to and, as
applicable, installed for the homeowners prior to submission of the Final Reports.
Do you expect that returned and/or recovered HAF funds will significantly affect total expenditures or obligations?
Does your budget in Treasury’s Portal accurately reflect your actual HAF award budget?
Do you have outstanding compliance items that might affect the reporting in your Final Reports?
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Preparing for Final Reports
The “Final Reports” consist of two reports, the HAF Annual Report and the HAF Quarterly Report,
which includes a special section for tangible personal property. Treasury reserves the right to request
additional documents to support the Final Reports.
To prepare, please consider the following questions:
Does the budget in Treasury’s Portal accurately reflect your actual HAF award budget?
Does the data align with HAF program guidance?
Do the Final Reports accurately reflect the recipient’s aggregate financial and programmatic data
throughout the award period of performance?
Have you accounted for record retention requirements?
Did you purchase equipment or supplies that will need to be reported?
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Other Resources for Tribes
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Requesting Early Closeout
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Requesting Early Closeout
Your Tribe’s Name Here
SLT-####
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Requesting Early
Closeout
Your Tribe’s Name Here
SLT-####
13
Requesting Early Closeout
SLT-#### Your Tribe’s Name Here
14
Requesting Early Closeout
SLT-#### Your Tribe’s Name Here
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Requesting Early
Closeout
SLT-#### Your Tribe’s Name Here
Your Tribe’s
Name Here Date
Your Tribe’s
Name Here
Date
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Requesting Early Closeout
SLT-#### Your Tribe’s Name Here
Your Tribe’s Date
Name Here
Your Tribe’s Date
Name Here
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Treasury Closeout Review
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Calculating Final Returns to Treasury
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Repayment Process
Treasury review of Final
Treasury sends repayment
Recipient submits Reports; IDRs requested
instructions with return
Final Reports. as needed to determine
deadline (pre-debt
repayment amounts
notice).
during Financial Closeout.
DEBT COLLECTION
AFTER 30 DAYS OF
Recipient returns funds in NONPAYMENT,
full within 30 calendar If outstanding amount Treasury will begin
days of pre-debt notice to remains, Treasury initiates
assessing and escalating
debt collection and issues a
avoid debt collection. demand letter. penalties and interest on
delinquent debts.
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Repayment Requirements for Returned or Recovered Funds
Prior to September 30, 2026 After September 30, 2026
Type of Funds Open Awards Awards in “Early Closeout” All Awards
Recovered May redeploy funds for Must repay funds to Treasury Not required to return funds to
Program Income eligible HAF purposes Treasury
(e.g. homeowner loan repayments
(principal and interest))
Other recovered funds (e.g., May redeploy funds for Must repay funds to Treasury Must repay funds to Treasury
recipient recovers improper payments, eligible HAF purposes
etc.)
Returned funds May redeploy funds for Must repay funds to Treasury Must repay funds to Treasury
(e.g. homeowner financial assistance eligible HAF purposes
returned to recipient by servicer, utility
company, home repair contractor, or
other end beneficiaries)
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Repayment Requirements for Earned Interest
Type of Funds Open Awards Upon Submitting Final Reports
Earned interest > Annually remit to Remit to DHHS PMS System*
$500 per year DHHS PMS System
Earned interest < May be retained for Must repay funds not expended
$500 per year administrative expenses as administrative costs to
Treasury along with unexpended
HAF award funds
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Continuing Responsibilities
• Ongoing Returns and Financial Adjustments
• Record Retention & Documentation
• Audit Requirements
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Accessing Treasury’s Portal
• Using Login.gov - https://portal.treasury.gov/compliance
• Using ID.me - https://portal.treasury.gov/cares/s/slt
Designating HAF Points of Contact:
• https://home.treasury.gov/system/files/136/Designating-HAF-Points-
of-Contact.pdf
HAF Closeout Resources
• HAF Early Closeout Checklist:
Resources https://home.treasury.gov/system/files/136/HAF-EarlyCloseout-
Checklist.pdf
• HAF Closeout Resource:
https://home.treasury.gov/system/files/136/HAF_Closeout_Resource.
pdf
• HAF Closeout Reporting User Guide:
https://home.treasury.gov/system/files/136/HAF_CloseoutReportingU
serGuide.pdf
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Questions?
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For More Information:
Thank you. Please visit Treasury’s HAF website at
www.treasury.gov/HAF
Email HAF_Tribal@treasury.gov
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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