Fiscal Management
The LIHEAP law requires grantees to have in place fiscal controls and fund accounting procedures so that LIHEAP funds are accounted for and disbursed properly.
In addition to the general tribal fiscal and accounting requirements, there are some federal reporting requirements. One required report is the Audit Report. The LIHEAP law requires that the program be audited according to the Single Audit Act and that current year audits be submitted within 30 days of receipt or 9 months after the end of the audit period whichever is earlier.
More information about financial systems and guidance materials for required reports and audits can be found in Section I of the Tribal Manual.
