ACF-OCS-LIHEAP-AT-2026-01 LIHEAP Carryover and Reallotment Report for federal Fiscal Year 2025 (FY25)

Low Income Home Energy Assistance Program

Action Transmittal

AT#: LIHEAP-AT-2026-01

DATE: December 18, 2025

TO: Low Income Home Energy Assistance Program (LIHEAP) Grant Recipients

SUBJECT: LIHEAP Carryover and Reallotment Report for federal Fiscal Year 2025 (FY25)

ATTACHMENT(S): A. Instructions for completing the Carryover and Reallotment Report for FY25

PURPOSE:

1. To provide instructions to Low Income Home Energy Assistance Program (LIHEAP) grant recipients on how to submit their estimated and final federal Fiscal Year 2025 (FY25) Carryover and Reallotment Report (CRR)
2. To inform grant recipients that the Office of Community Services (OCS) will revise this report in the Online Data Collection (OLDC) system to reflect the FY24 LIHEAP reallotment awards
3. To confirm for grant recipients that the final version of this report is due to OCS by December 31, 2025
4. To inform grant recipients that they will be able to make future allowable changes to this report to reconcile audit disallowances, OCS monitoring findings, vendor refunds, and other financial events that affect their unobligated balances in accordance with 42 USC 8624(b)(10) and 45 CFR 96.30(a).
5. To inform grant recipients that they must ensure that data reported on their final Carryover and Reallotment Reports (CRRs) reconciles with the data reported on 1) their Standard Form 425 reports and Federal Financial Reports (FFRs), 2) their final Quarterly Reports, and 3) for state grant recipients, the Grantee Survey modules of their LIHEAP Performance Data Forms
6. To announce to grant recipients that OCS has begun its FY25 reallotment award review process from the estimated figures submitted in the FY25 Quarter 3 Reports, and will finish the reconciliation process early January 2026, based on reallotment amounts reflected in their final CRRs, FFRs, and Quarterly Reports for FY25

BACKGROUND:

Section 2607(b)(2)(B) of the LIHEAP statute (42 U.S.C. § 8626(b)(2)(B)) requires that “No amount may be held available… for a State from a prior fiscal year to the extent such amount exceeds 10 percent of the amount payable to such State for such prior fiscal year. For purposes of the preceding sentence, the amount payable to a State for a fiscal year shall be determined without regard to any amount held available under this paragraph for such State for such fiscal year from the prior fiscal year.”

The LIHEAP statute and regulations require LIHEAP grant recipients report information to OCS concerning funds to be carried forward and funds subject to reallotment. They further require that the CRR for one fiscal year be submitted to OCS by returning grant recipients before the allotment for the next fiscal year may be awarded.

Grant recipients may request to carry over from one fiscal year to the next fiscal year up to 10% of the amount payable to them for the first fiscal year. The total funds payable for FY25 include all regular block grant awards in FY25, plus all Infrastructure Investment and Jobs Act (IIJA) grant awards in FY25, plus any reallotted FY24 funds that OCS redistributes in FY25. Up to 10% of the total FY25 resources may be carried over for use in FY26, and those funds must be obligated no later than September 30, 2026. Grant recipients must obligate funds that are carried over by the end of the FY following the year in which they are awarded. At least 90% of the funds allocated in FY25 must be obligated by September 30, 2025, the end of FY25. Please note that this requirement applies to obligation only, not expenditure of funds.

Any funds carried over from the previous year are not to be included in the base for calculating carryover in the following year. If more than 10% of a grant recipient’s funds payable remains unobligated at the end of the FY in which they were allotted, then those excess funds must be returned to OCS and are subject to reallotment to all grant recipients in the next federal fiscal year.

Grant recipients must take reasonable steps to mitigate the risk of returning FY25 federal LIHEAP funds. OCS will accept all necessary properly executed adjustments after this date. Please review the LIHEAP Terms and Conditions (PDF) (PDF) of this award for additional obligation and liquidation information.

CONTENT:

Completing and Submitting the Carryover and Reallotment Report.

All but nine FY25 grant recipients are required to submit the LIHEAP CRR for FY25 via the Online Date Collection system (OLDC)  . This reporting requirement does not apply to the territory of Guam or the U.S. Virgin Islands, nor does it apply to the tribes whose programs are integrated under Public Law 477 and administered through the Bureau of Indian Affairs.

All other LIHEAP grant recipients must submit a report, even if no funds are to be carried over or made available for reallotment. In OLDC, under “Low Income Home Energy Assistance” select a report type of “Carryover and Reallotment (0970-0106)” then search by “Period End Date” or “Fiscal Year,” and then search by grant recipient’s name.

Before OCS awards reallotted FY25 LIHEAP funds, please complete Lines 1.3, 1.4, and, if necessary, 1.4)a and 1.4)b irrespective of the amount on Line 1.1. Afterwards, please confirm that the amount on Line 1.1 (total amount payable to you for FY25) that OCS pre-populated on the report is correct. If it is not, then you must launch a new version of your report in the system.

Remember to save your progress frequently (at least once every 15 minutes), particularly if you enter partial information and intend to finish it later. Remember to click “End OLDC” when you are ready to log out of the system.

The following information, if it is not already pre-populated, must be submitted on the form:

Section 1

On Line 1.1, report or review the pre-population of the total amount payable for FY25 of regular block grant funds, reallotted FY24 funds, and IIJA funds.

On Line 1.2, report 10% of the amount payable (automatically calculated and pre-populated).

You must, on the respective lines, report the funds from these sources that you expect not to obligate by September 30, 2025.

On Line 1.3, report the total amount of unobligated FY25 regular block grant funds and reallotted FY24 funds with a grant award number ending in LIEA.

On Line 1.4, report the total projected amount of unobligated FY25 IIJA funds with a grant award number ending in LIEI.

Lines 1.3, 1.4, and 1.5 (projected unobligated balance…) on the final CRR must reconcile with the amount on Line 10h (unobligated balance of federal funds) of the corresponding FFR. If those amounts do not reconcile, OCS will contact you to edit the report(s).

Line 1.5 will be set at $0 without the option for editing.

Line 1.6 will show the total projected unobligated balance of Lines 1.3, 1.4, and 1.5.

If you reported carrying over any of the funds on Lines 1.3 or 1.4 to FY26, then you must enter the following:

On Line 1.6)a, a statement of the reasons that these funds will not be used in FY25

On Line 1.6)b, a description of the types of assistance to be provided with these funds

Once the data is entered, the submission must be validated, certified, and submitted through OLDC. The individuals who have permission to certify and submit may vary based on how you initially set up your OLDC account, but the user with the role “Grant Administrator” may perform all actions by default.

Upon submission, your report will be reviewed in OLDC first by OCS’ staff and subsequently by OCS’ contractor. Either party may follow up with you if OCS needs clarification or answers to questions. OCS will accept the report after any follow-up.

OLDC Assistance

If you experience technical difficulties with Grant Solutions or OLDC, then please contact the Help Desk at help@grantsolutions.gov or 1-866-577-0771 Monday through Friday except federal holidays between 7:00 am and 8:00 pm (Eastern Time). If you need any other assistance with your submission, then please contact your federal LIHEAP program specialist.

Additional Resources

We have attached, as an additional resource, a more detailed set of instructions for such submission through OLDC (PDF).

For more assistance with this form, we also invite you to explore the LIHEAP Training Resources page of OCS’ website.

INQUIRIES:

For questions regarding accurate completion of the FY26 LIHEAP CRR, contact:

Raessa Singh, 
Office of Community Services
Administration for Children and Families
The U.S. Department of Health and Human Services
330 C Street, S.W.
Washington, D.C. 20201
raessa.singh@acf.hhs.gov
https://www.acf.hhs.gov/ocs/programs/liheap

Thank you for your attention to these matters. OCS looks forward to continuing to provide high-quality services to OCS partners.

/s/
Janelle George
Acting Director
Office of Community Services