- Guides and Training Manuals
- HUD Guidance
Date Published: October 2012
The document contains HUD guidance for reporting Community Development Block Grant (CDBG) accomplishment data in the Integrated Disbursement and Information System (IDIS). HUD requires reliable, comprehensive information regarding program performance to ensure accountability on the use of CDBG funds. HUD must comply with the Government Performance and Results Act of 1993 and the performance management changes brought about by the Government Performance Modernization Act of 2010, fulfill reporting requirements for Congress and other stakeholders, measure progress made in meeting Agency Priority Goals, monitor grantee performance, and evaluate overall program results. In addition, grantees are subject to the full CDBG regulations regarding recordkeeping, listed at 24 CFR 570.490 (States) and 570.506 (Entitlements). HUD must be able to measure the contributions the CDBG program makes toward meeting the needs of low- and moderate-income citizens across the country and be able to account for the expenditures of each and every CDBG activity, focusing on achieving the primary goal of the program to serve low and moderate income persons. This guidance is intended to assist grantees in providing information needed for HUD to meet these requirements.
Note: This IDIS resource may not reflect grant based accounting requirements which HUD is implementing beginning with FY 2015 formula allocations. HUD has updated IDIS to phase out the first-in-first-out (FIFO) accounting methodology. These changes to IDIS ensure that formula funds are both committed and disbursed on a grant-specific basis, instead of using the FIFO (oldest money disbursed first) method that has been used for the CDBG, HOME Investment Partnerships (HOME), and Housing Opportunities for Persons With AIDS (HOPWA) Programs to date. Grant funds are already committed and disbursed on a grant-specific basis for the Emergency Solutions Grants (ESG) Program in IDIS. Funds from pre-2015 grants will continue to be committed and disbursed using the FIFO method.