Audit of the Low Income Home Energy Assistance Program for Fiscal Years 2021 and 2022

The Low Income Home Energy Assistance Program (LIHEAP) assists low income households in meeting their immediate home energy needs. LIHEAP funds can be used to help pay for heating and cooling, crisis assistance, and services (such as counseling) to reduce the need for energy assistance. At the Federal level, LIHEAP is administered by the Administration for Children and Families (ACF). States either administer the LIHEAP program or award LIHEAP funds to subgrantees that administer the program on a State's behalf. Federal requirements allow for 10 percent of total grant funds to be used for planning and administering LIHEAP. Previous OIG and Government Accountability Office audits revealed that ACF oversight of LIHEAP was not adequate to ensure that States and subgrantees consistently administered grant funds in accordance with Federal requirements. Since March 2020, the Federal Government has appropriated $9.3 billion for LIHEAP through the Coronavirus Aid, Relief, and Economic Security Act, the American Rescue Plan Act, the Infrastructure Investment and Jobs Act, and the annual LIHEAP block grant. We plan to conduct a series of audits of LIHEAP in high-risk States to determine whether the selected States monitored subgrantees to ensure compliance with Federal and State LIHEAP requirements.

Announced or Revised	Agency	Title	Component	Report Number(s)	Expected Issue Date (FY)
Revised	Administration for Children and Families	Audit of the Low Income Home Energy Assistance Program for Fiscal Years 2021 and 2022	Office of Audit Services	WA-22-0001 (W-00-22-20036)	2025