Treasury, resource supporting Tribal Governments preparing to closeout their HAF Award
Summary
An April 2026 Treasury technical assistance presentation, marked "NOT OFFICIAL GUIDANCE," preparing Tribes and Tribally Designated Housing Entities to close out their Homeowner Assistance Fund (HAF) awards. HAF recipients must properly obligate award funds by September 30, 2026; unobligated funds can no longer be used and will need to be returned to Treasury, and no homeowner expenses that occur after that date can be covered. Administrative work on the Final Reports may be paid during the liquidation period if obligated by then, and the reports are due by January 28, 2027. A worked example: an applicant seeking $1,200 on August 3, 2026 for a 12-month homeowners insurance plan that started on January 1, 2026 can have HAF pay only for coverage from January 1, 2026 to September 30, 2026.
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“Treasury, resource supporting Tribal Governments preparing to closeout their HAF Award.”
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U.S. DEPARTMENT OF THE TREASURY
Homeowner Assistance Fund
Closeout Preparation Overview with
Tribes and Tribally Designated Housing
Entities
Technical Assistance Presentation
April 2026
TECHNICAL ASSISTANCE PRESENTATION - NOT OFFICIAL GUIDANCE
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Disclaimer
This presentation is for educational purposes only.
For specifics on HAF program 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 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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Closeout Timeline
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Important Dates
September 30, 2026 January 28, 2027
End of the Period of Performance for Recipient’s Final Reports (Annual and
HAF Awards Quarterly) are due to Treasury
-All HAF award funds must be obligated -No further award expenditures are
by that date and expenditures for such permitted.
obligations must be completed no later
than 120 calendar days after that date.
-All non-administrative work must be
complete by that date.
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Timeline: Award POP
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What to Consider Now through September 30, 2026
Less than six months prior to the end date of the period of performance for the HAF Award (obligation
deadline)
Do you have any unobligated HAF award funds remaining?
HAF recipients must properly obligate HAF award funds by September 30, 2026. HAF funds that are not obligated by September
30, 2026, can no longer be used for program and administrative expenditures and will need to be returned to Treasury.
Do you have a plan to complete all of your planned program activities by September 30, 2026?
What is your plan for processing applications for eligible mortgage and utility financial assistance on time? Note that you
cannot cover any homeowner expenses that occur after September 30, 2026.
Will all of the planned home repairs be complete by September 30, 2026?
Will all planned housing counseling services be complete by September 30, 2026?
Do you still need to obligate funds for the administrative activities that will facilitate the submission of your HAF Final
Reports by January 28, 2027?
You may expend HAF award funds on administrative activities during the liquidation period, but they must be obligated by
September 30, 2026.
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Timeline: Liquidation Period
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Examples of Programmatic Costs: Homeowners Insurance
• On August 3, 2026, Applicant A applied for $1,200 in HAF financial assistance for payment of a 12-month homeowners
insurance plan that started on January 1, 2026.
• The 12-month plan that expires on December 31, 2026 is for insurance coverage that extends beyond September 30, 2026, the
end date of the period of Performance for HAF awards.
2026 HAF Award Period of Performance Allowable Costs
January February March April May June
July August September October November December
• The Recipient can use HAF Award funds to pay for the cost of homeowners insurance that covers the period from January 1,
2026 to September 30, 2026.
• The Recipient cannot use HAF Award funds to pay for the cost of homeowners insurance that covers the entire period of the
annual plan because the cost to cover homeowners insurance with HAF award funds for the period of October, November and
December 2026 is ineligible.
• If the Recipient determines Applicant A is eligible for HAF assistance, it may approve only the payment of HAF assistance for the
cost of homeowners insurance that covers the months of January through September 2026. The recipient must obligate the
funds for this expense by September 30, 2026 and pay for this obligation in full within 120 calendar days after September 30,
2026.
• Applicant A’s homeowners insurance company would only receive $900 in HAF financial assistance on behalf of Applicant A,
that covers the period from January 1, 2026 to September 30, 2026.
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Examples of Programmatic Costs: Home Repairs
• On August 10, 2026, the Recipient approved two home repairs applications:
• Applicant B was approved for home repairs to replace three windows
• Applicant C was approved for a roof repair
• That same day, the Recipient obligated HAF Award funds under its “measures to prevent homeowner displacement” program
design element and began the process of hiring a contractor and procuring the materials to complete each job.
• On September 30, 2026, all three of Applicant B’s windows were replaced and the work is complete.
• On October 1, 2026, the work on Applicant C’s roof was repaired and is incomplete.
2026 HAF Award Period of Performance Allowable Costs
January February March April May June
July August September October November December
• The Recipient can cover the costs associated with Applicant B’s window replacement because the funds were obligated by
September 30, 2026 and the work was completed by the same date.
• The Recipient cannot cover the costs associated with Applicant C’s roof repair because the activity was not complete by
September 30, 2026.
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Examples of Programmatic Costs: Utilities
• In August of 2026, a Recipient purchased 20 propane tanks for provision of HAF utility assistance.
• The HAF Award funds were obligated and expended under the category of “payment assistance-utilities” in August of 2026.
• By September 30, 2026 the Recipient had only installed 15 tanks for homeowners. Five remain in the warehouse.
2026 HAF Award Period of Performance Allowable Costs
January February March April May June
July August September October November December
• The 15 tanks that were installed in homeowners’ houses are eligible HAF Award expenditures.
• The 5 tanks remaining in the warehouse are not eligible HAF Award expenditures, because the tanks were not installed in the
homes by September 30, 2026.
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After September 30, 2026:
Prohibited administrative and program activities:
After September 30, 2026, recipients are prohibited from using HAF
award funds for the following program activities:
• new obligations of funds to support administrative activities;
• assessment of applicant eligibility for HAF services and
assistance;
• provision of counseling or legal services to homeowners;
• prospective assistance.
Examples of prohibited prospective assistance expenditures include
but are not limited to:
• mortgage payment assistance to prospectively cover mortgage
expenses for a period beyond September 30, 2026 (i.e., you
may not provide mortgage assistance for any part of the
month of October 2026);
• home repair costs where the home repair activities will occur
after September 30, 2026.
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After September 30, 2026:
Allowable administrative and program activities using HAF award funds must be obligated by
September 30, 2026 and may include:
• Administrative expenses to support closeout activities (including administrative support services and
other direct and indirect expenses that support administrative activities provided through staffing
costs, subawards, contracts, preparation of Final Reports and documents, etc.).
• Payment processing:
• For approved HAF applicants; this would include payment processing for mortgage reinstatement, utilities, or
other allowable expenses incurred for a period prior to September 30, 2026. Note that payment processing is
prohibited for prospective program assistance (e.g. prospective assistance for mortgage, utility bills, housing
counseling, etc.) that are incurred for a period after September 30, 2026.
• For housing counseling or other services that occurred prior to September 30, 2026.
• Documentation, assessment, and retention activities: See page 8 of the HAF Closeout Resource for
details on obligating and expending funds for this purpose.
• Data security measures and protection of personally identifiable information, which may include
appropriate measures to ensure that the privacy of homeowners is protected and provide
confidentiality protections for data collected about any homeowners who are survivors of intimate
partner violence, sexual assault, or stalking.
• Review and reconciliation of general ledger, accounting, reporting, bank reconciliation, program
policies, procedures, and controls to prevent fraud and improper payments, which may involve follow-
up with end-beneficiaries (e.g., homeowners, mortgage servicers, utility companies) to reconcile
documentation, as needed.
• Continued internal auditing of approved applications for potential duplication of benefits and
associated remedial activities, as appropriate.
• Single audits or program-specific audits required per 2 CFR Part 200, Subpart F, Audit Requirements, if
applicable.
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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.
Post-closeout you will still remain subject to records retention and audit Remember, once you
requirements. Treasury reserves the right to request additional documents to
support the Final Reports. have submitted the
Final Reports to
To prepare, please consider the following questions:
Treasury, you may not
Does the budget in Treasury’s Portal accurately reflect your actual HAF award obligate or expend
budget? any remaining or
Does the data align with HAF program guidance? returned award funds
for any purpose.
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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Navigating to Final
Reports
SLT-#### Your Tribe’s Name Here
Your Tribe’s
Name Here Date
Your Tribe’s
Name Here
Date
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Timeline: After You Submit Your Final Report
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Ready to Closeout now?
If your Tribe has spent all available HAF award funds or has no further plans to spend HAF award funds,
your Tribe might be interested in requesting early closeout of its HAF award!
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.
Requesting Early Closeout
4. If approved for early
closeout, Treasury
2. Request HAF early 5. Once the Final
opens both the
1. Review the HAF closeout of your HAF reports are opened,
3. Treasury reviews Final Annual AND
program’s award in the please submit both
request Final Quarterly Reports
Closeout materials “Closeout Report” Tab reports by
in Treasury’s Portal
in Treasury’s Portal September 30, 2026.
under the
“Closeout” tab.
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Closeout Review Process
What happens after you submit your HAF Final Reports?
1 2 3
General Closeout Process
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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Other Resources for Tribes
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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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