[Federal Register Volume 90, Number 148 (Tuesday, August 5, 2025)]
[Notices]
[Pages 37541-37546]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-14742]


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DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

[Docket No. FR-6552-N-01]


Waivers and Alternative Requirements for Community Development 
Block Grant Disaster Recovery (CDBG-DR) and Community Development Block 
Grant Mitigation (CDBG-MIT) Grantees

AGENCY: Office of the Assistant Secretary for Community Planning and 
Development, HUD.

ACTION: Notice.

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SUMMARY: This notice governs Community Development Block Grant disaster 
recovery (CDBG-DR) and Community Development Block Grant mitigation 
(CDBG-MIT) funds awarded under several appropriations acts identified 
in the Table of Contents. Specifically, this notice includes waivers 
and alternative requirements for the State of Louisiana; Kauai County, 
HI; and American Samoa in response to their submitted requests for 
waivers and alternative requirements for grants provided under the 
public laws cited in this notice.

DATES: Applicability Date: August 11, 2025.

FOR FURTHER INFORMATION CONTACT: Gerilee Bennett, Acting Director, 
Office of Disaster Recovery, U.S. Department of Housing and Urban 
Development, 451 7th Street SW, Room 7282, Washington, DC 20410, 
telephone number 202-708-3587 (this is not a toll-free number). HUD 
welcomes and is prepared to receive calls from individuals who are deaf 
or hard of hearing, as well as individuals with speech or communication 
disabilities. To learn more about how to make an accessible telephone 
call, please visit: https://www.fcc.gov/consumers/guides/telecommunications-relay-service-trs. Email inquiries may be sent to 
[email protected].

SUPPLEMENTARY INFORMATION:

Table of Contents

I. Authority to Grant Waivers
II. Public Laws 109-148, 109-234, 110-116, and 110-329 Waivers and 
Alternative Requirements
III. Public Laws 117-43, 117-180, and 115-123 Waivers and Alternative 
Requirements
IV. Public Law 116-20 Waivers and Alternative Requirements
V. Public Laws 115-254 and 116-20 Waivers and Alternative Requirements

I. Authority to Grant Waivers

    Each appropriations act cited in the Table of Contents authorizes 
the Secretary to waive or specify alternative requirements for any 
provision of any statute or regulation the Secretary administers in 
connection with the obligation by the Secretary, or use by the 
recipient, of grant funds, except for requirements related to fair 
housing, nondiscrimination, labor standards, and the environment. HUD 
may also exercise its regulatory waiver authority under 24 CFR 5.110, 
91.600, and 570.5.
    All waivers and alternative requirements authorized in this notice 
are based upon a request by a grantee to facilitate the use of the 
funds or a determination by the Secretary that good cause exists, and a 
determination by the Secretary that the waiver or alternative 
requirement is not inconsistent with the overall purposes of Title I of 
the Housing and Community Development Act of 1974 (42 U.S.C. 5301 et 
seq.) (HCDA). The basis for each waiver and alternative requirement is 
summarized in this notice.

II. Public Law 109-148, 109-234, 110-116 and 110-329 Waivers and 
Alternative Requirements

    Waiver and Alternative Requirement for Program Income Provisions of 
Louisiana's 2005 and 2008 CDBG-DR Grants (State of Louisiana Only)
    The Department received a request from the State of Louisiana to 
waive program income requirements for its 2005 and 2008 CDBG-DR grants 
and align program income requirements for these grants with the program 
income requirements included in the notice titled, Common Application, 
Waivers, and Alternative Requirements for Community Development Block 
Grant Disaster Recovery Grantees: The Universal Notice, published on 
January 8, 2025, at 90 FR 1754, as amended by

[[Page 37542]]

Memorandums 2025-02 \1\ and 2025-03 \2\ (``The Universal Notice''). As 
the State explained in its request, aligning program income 
requirements for these older grants with the program income 
requirements included in the Universal Notice will facilitate the use 
of its funds by allowing the State to invest in ongoing recovery 
activities, reduce administrative burden, and assist the State in 
ensuring ongoing compliance with program income requirements.
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    \1\ Memorandum 25-02, ``Revisions made to the Common 
Application, Waivers, and Alternative Requirements for Community 
Development Block Grant Disaster Recovery Grantees: The Universal 
Notice published in the Federal Register (90 FR 1754) and 
Clarifications to the Allocations for Community Development Block 
Grant Disaster Recovery and Implementation of the CDBG-DR 
Consolidated Waivers and Alternative Requirements Notice Published 
in the Federal Register (90 FR 4759),'' published on March 19, 2025. 
Found at https://www.hud.gov/sites/dfiles/CPD/documents/CPDbUniversalbnotice.pdf.
    \2\ Memorandum 25-03, ``Revisions made to the Common 
Application, Waivers, and Alternative Requirements for Community 
Development Block Grant Disaster Recovery Grantees: The Universal 
Notice published in the Federal Register (90 FR 1754),'' published 
on March 31, 2025. Found at https://www.hud.gov/sites/default/files/CPD/documents/CDBG-DR/3-31-2025UniversalNoticeChangesMemo.pdf.
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    This waiver and alternative requirement, as described below, 
applies to the following CDBG-DR grants allocated to the State:
    (1) CDBG-DR allocations for disasters occurring in 2005 funded by 
Public Law 109-148 and subject to the requirements published in 71 FR 
7666 on February 13, 2006; 71 FR 34451 on June 14, 2006; 72 FR 10014 on 
March 6, 2007; 72 FR 48804 on August 24, 2007; 73 FR 46312 on August 8, 
2008; and 73 FR 61148 on October 15, 2008;
    (2) CDBG-DR allocations for disasters occurring in 2005 funded by 
Public Law 109-234 and subject to the requirements published in 71 FR 
63337 on October 30, 2006, and 73 FR 46312 on August 8, 2008;
    (3) CDBG-DR allocations for disasters occurring in 2005 funded by 
Public Law 110-116 and subject to the requirements published in 72 FR 
70472 on December 11, 2007; and
    (4) CDBG-DR allocations for disasters occurring in 2008 funded by 
Public Law 110-329 and subject to the requirements published in 73 FR 
7244 on February 13, 2009, and 74 FR 41146 on August 14, 2009 
(collectively, the ``Prior Notices'').
    To align program income requirements across grants, the State 
requested application of Universal Notice program income provisions to 
its 2005 and 2008 CDBG-DR allocations. This would allow the State to 
retain program income received either before or after grant closeout, 
including any program income funds on hand at grant closeout, to 
further CDBG-DR activities. Whereas the Universal Notice provides that 
any program income received before or after closeout may be retained to 
further eligible CDBG-DR activities, the Prior Notices currently 
governing the disposition of program income under Louisiana's 2005 and 
2008 CDBG-DR grants stipulate that any program income on hand at the 
time of grant closeout and any program income received following grant 
closeout will become program income under the State's most recent 
annual CDBG program grant. This provision from the Prior Notices 
hinders Louisiana's intent to invest in long-term recovery with program 
income generated by these older grants, precluding the State from 
closing these older grants lest it wish to relinquish any CDBG-DR 
program income on hand, and increase the administrative burden of 
implementing disparate program income requirements across CDBG-DR 
grants.
    After reviewing the State's request and based on its explanation 
that a waiver is required to facilitate the use of its 2005 and 2008 
CDBG-DR allocations, the Department is waiving the program income 
requirements established under the Prior Notices for the State of 
Louisiana's CDBG-DR allocations funded by Public Laws 109-148, 109-234, 
110-116, and 110-329, and establishing as an alternative requirement 
the provisions in Sections III.B.12. and III.B.13. of the Universal 
Notice. In accordance with Sections III.B.12. and III.B.13., the State 
is required to expend all program income on hand before expending 
additional grant funds, track and report on program income before and 
after grant closeout, expend program income on eligible CDBG-DR 
activities, or otherwise transfer program income to an annual CDBG 
program with HUD approval, and comply with all applicable program 
income provisions related to revolving funds.
    Accordingly, HUD is waiving section (1) at 71 FR 34454 (published 
on June 14, 2006) and section (12) at 74 FR 7251 (published on February 
13, 2009) relative to program income alternative requirements and 
replacing these sections with Sections III.B.12 and III.B.13. of the 
Universal Notice:
    ``III.B.12. Program income. For state or local government grantees, 
HUD is waiving all applicable program income rules at 42 U.S.C. 
5304(j), 24 CFR 570.489(e) and (f), 24 CFR 570.500, 24 CFR 570.504, and 
24 CFR 570.509(a)(4) and providing the alternative requirement 
described below. Program income earned by Indian tribes that are 
subrecipients of state or local government grantees will be subject to 
the program income requirements for subrecipients of those grantees.
    III.B.12.a. Definition of program income. ``Program income'' is 
defined as gross income generated from the use of CDBG-DR funds, except 
as provided in III.B.12.b. below, and received by state or local 
government grantees, including subrecipients. When program income is 
generated by an activity that is only partially assisted with CDBG-DR 
funds, the income shall be prorated to reflect the percentage of CDBG-
DR funds used (e.g., a single loan supported by CDBG-DR funds and other 
funds, or a single parcel of land purchased with CDBG-DR funds and 
other funds). If CDBG funds are used with CDBG-DR funds on an activity, 
any income earned on the CDBG portion would not be subject to the 
waiver and alternative requirement in the Universal Notice.
    Program income includes, but is not limited to, the following:
    (i) Proceeds from the disposition by sale or long-term lease of 
real property purchased or improved with CDBG-DR funds.
    (ii) Proceeds from the disposition of equipment purchased with 
CDBG-DR funds.
    (iii) Gross income from the use or rental of real or personal 
property acquired by state or unit of general local government 
grantees, including subrecipients, with CDBG-DR funds less costs 
incidental to generation of the income.
    (iv) Gross income from the use or rental of real property owned by 
state or local government grantees, including subrecipient, that was 
constructed or improved with CDBG-DR funds, less costs incidental to 
generation of the income.
    (v) Payments of principal and interest on loans made using CDBG-DR 
funds, including interest paid by borrowers on loans made from a 
revolving fund, as defined in section III.B.13.
    (vi) Proceeds from the sale of loans made with CDBG-DR funds.
    (vii) Proceeds from the sale of obligations secured by loans made 
with CDBG-DR funds.
    (viii) Interest earned on program income pending disposition of the 
income, including interest earned on funds held in a revolving fund, as 
defined in section III.B.13.
    (ix) Interest earned on lump sum drawdowns for financing of 
property rehabilitation activities as described in 24 CFR 570.513;
    (x) Funds collected through special assessments made against non-

[[Page 37543]]

residential properties and properties owned and occupied by non-LMI 
[low- and moderate-income] households, where the special assessments 
are used to recover all or part of the CDBG-DR portion of a public 
improvement.
    (xi) Gross income paid to a state or local government grantees, 
including subrecipients, from the ownership interest in a for-profit 
entity in which the income is in return for the provision of CDBG-DR 
assistance.
    (xii) Any income received by state or local government grantees 
related to the CDBG-DR grant after closeout, including income received 
by subrecipients after closeout (see section II.D.12.e.).
    III.B.12.b. Program income--does not include. Program income does 
not include the following:
    (i) The total amount of funds that is less than $35,000 received 
over the life of the grant and retained by state or local government 
grantees, including subrecipients. Once a grantee, including 
subrecipients, meets or exceeds the $35,000 threshold, only funds over 
the threshold are considered program income and are subject to the 
requirements of the Universal Notice.
    (ii) Amounts generated by activities eligible under section 
105(a)(15) of the HCDA (42 U.S.C. 5305(a)(15) and carried out by an 
entity under the authority of section 105(a)(15) of the HCDA.
    (iii) Income (except for interest described in 24 CFR 570.513) 
earned on grant advances from the U.S. Treasury; this income must be 
remitted to HUD for transmittal to the U.S. Treasury.
    III.B.12.c. Recording program income. For state or local government 
grantees, including their subrecipients, the receipt and expenditure of 
program income shall be recorded using both DRGR and internal financial 
records as part of the financial transactions of the CDBG-DR grant.
    III.B.12.d. Retention of program income. State grantees may permit 
local governments that receive or will receive program income to retain 
the program income but are not required to do so. Additionally, state 
or local government grantees may permit subrecipients that receive or 
will receive program income to retain the program income but are not 
required to do so. In all cases, program income retained by local 
governments or subrecipients is treated as additional CDBG-DR funds 
subject to the requirements of the Universal Notice.
    The written agreement between the grantee and the subrecipient 
shall specify whether program income received is to be returned to the 
grantee or retained by the subrecipient. When program income is to be 
retained by the subrecipient, the agreement shall specify the 
activities that will be undertaken with program income and that all 
provisions of the written agreement shall apply to the specified 
activities. When the subrecipient retains program income, transfers of 
grant funds by the grantee to the subrecipient shall be adjusted 
according to the disbursement principles described in section 
III.B.12.e. Any program income on hand when the agreement expires, or 
received after the agreement's expiration, shall be paid to the 
grantee.
    III.B.12.e. Program income--use, close out, and transfer. Program 
income received (and retained, if applicable) before or after closeout 
of the grant that generated the program income, and used to continue 
disaster recovery activities, is treated as additional CDBG-DR funds 
subject to the requirements of the Universal Notice and must be used in 
accordance with the grantee's Action Plan for disaster recovery. 
Grantees must substantially disburse program income before making 
additional withdrawals from the U.S. Treasury, except as provided in 
section III.B.13. State grantees may meet this requirement by carrying 
out activities directly or by distributing program income to local 
governments in accordance with the state's approved method of 
distribution, as provided in section I.C.1.e. Local government grantees 
may meet this requirement by carrying out activities directly as 
provided in section I.C.1.e.
    Any income received by state or local government grantees related 
to the CDBG-DR grant after closeout, including income received by 
subrecipients after closeout, shall be treated as program income and 
shall be subject to the requirements of the Universal Notice, unless 
transferred to an annual CDBG program. If transferred to an annual CDBG 
program, the following rules apply:
    (1) Program income received by state or local government grantees 
before or after closeout, including program income received by 
subrecipients, may be transferred by the state or local government 
grantees to the annual CDBG program before or after closeout of the 
grant that generated the program income. In all cases, the grantee must 
first seek and then receive HUD's approval;
    (2) Any program income transferred will not be subject to the 
waivers and alternative requirements of the Universal Notice. Rather, 
those funds will be subject to the applicable regular CDBG program 
rules. Any other transfer of program income not specifically addressed 
in the Universal Notice may be carried out if the grantee first seeks 
and then receives HUD's approval; and
    (3) CDBG-DR grantees must continue to report annually in DRGR on 
any program income received following closeout of the grant.
    III.B.13. Revolving funds. State or local government grantees may 
establish revolving funds to carry out specific, identified activities. 
State grantees may also establish a revolving fund to distribute funds 
to a local government, including subrecipients, to carry out specific 
identified activities. A revolving fund, for these purposes, is a 
separate fund (with a set of accounts that are independent of other 
program accounts) established to carry out specific activities. These 
activities must generate payments used to support similar activities 
going forward. These payments to the revolving fund are program income 
and must be substantially disbursed from the revolving fund before 
additional grant funds are drawn from the U.S. Treasury for payments 
that could be funded from the revolving fund. Such program income is 
not required to be used or disbursed for nonrevolving fund activities. 
A revolving fund established by a CDBG-DR grantee shall not be directly 
funded or capitalized with CDBG-DR grant funds. Given that funds in a 
revolving loan fund, including interest earned on funds held in the 
revolving loan fund as well as interest paid by borrowers on loans made 
from the fund, are considered program income, grantees may transfer 
revolving loan funds before or after closeout, pursuant to section 
III.B.12.e.''

III. Public Law 117-43, 117-180, and 115-123 Waivers and Alternative 
Requirements

    Waiver and Alternative Requirement for Calculating LMI Benefit for 
Infrastructure Projects for Louisiana's 2020 and 2021 CDBG-DR Grants 
and 2018 CDBG-MIT Grant (State of Louisiana Only).
    The Department received a request and justification of good cause 
from the State of Louisiana to waive the requirements at 24 CFR 570.484 
to the extent necessary to allow for the proportional costs of 
infrastructure projects to count towards meeting the overall benefit 
requirement of primarily benefiting LMI persons in service areas that 
are less than 51 percent LMI. This waiver request aligns with HUD's 
more recent policy established in its Universal Notice. Given that the 
Department has already included this provision in the Universal Notice, 
as amended, allowing this waiver and

[[Page 37544]]

alternative requirement for the State of Louisiana would allow the 
grantee to align requirements across their grant portfolio and invest 
in large-scale infrastructure projects that accurately report the 
proportional benefits to LMI residents.
    This waiver and alternative requirement, as further described 
below, applies to the following CDBG-DR grants allocated to the State:
    (1) A CDBG-DR allocation for disasters occurring in 2020 funded by 
Public Law 117-43 and subject to the requirements published in 87 FR 
6364 on February 3, 2022; 87 FR 31636 on May 24, 2022; Memorandum 22-01 
on December 7, 2022; Memorandum 23-01 on May 18, 2023; Memorandum 23-02 
on June 28, 2023; and Memorandum 24-01 on January 22, 2024;
    (2) CDBG-DR allocations for disasters occurring in 2021 funded by 
Public Laws 117-43 and 117-180 and subject to the requirements 
published in 88 FR 3198 on January 18, 2023; 87 FR 31636 on May 24, 
2022; Memorandum 22-01 on December 7, 2022; Memorandum 23-01 on May 18, 
2023; Memorandum 23-02 on June 28, 2023; and Memorandum 24-01 on 
January 22, 2024; and
    (3) A CDBG-MIT allocation for disasters occurring in 2016 funded by 
Public Law 115-123 and subject to the requirements published in 84 FR 
45838 on August 30, 2019; 85 FR 60821 on September 28, 2020; 87 FR 
36869 on June 21, 2022; and 88 FR 44816 on July 13, 2023 (collectively, 
the ``Prior Notices'').
    These Prior Notices require projects that use the low- and 
moderate-income area (LMA) benefit national objective to adhere to the 
national objective criteria at 24 CFR 570.208(a)(1) and 24 CFR 
570.483(b)(1), in which the benefits of an LMA activity must be 
available to all the residents in a particular area, and at least 51 
percent of those residents must be LMI. However, large-scale 
infrastructure projects with a broad service area present a challenge 
for meeting the LMA national objective criteria because the benefit 
area is so large and may result in the LMI population being less than 
51 percent. As such, many infrastructure projects funded by the State 
of Louisiana through the allocations under these Prior Notices required 
use of the Urgent Need national objective where the service area was 
less than 51 percent LMI. In those cases, the State could not count any 
of the funds expended for such projects towards its overall benefit 
requirement--even when LMI persons were located in the service area.
    The Prior Notices also retain an overall benefit requirement. 
Specifically, for the State's CDBG-DR allocations, it must comply with 
the overall benefit requirements in the HCDA and 24 CFR 570.484, and 70 
percent of funds must be used for activities that benefit LMI persons. 
Conversely, for the State's CDBG-MIT allocation, the Federal Register 
notice at 84 FR 45856 waived the requirements at 42 U.S.C. 5301(c), 42 
U.S.C. 5304(b)(3)(A), and 24 CFR 570.484, instead providing that 50 
percent of CDBG-MIT funds must benefit LMI persons. Since grantees' 
infrastructure needs and investments may represent a significant 
portion of their total CDBG-DR and CDBG-MIT allocations, grantees may 
not be able to meet the overall benefit requirement if their 
infrastructure activities can only meet the urgent need national 
objective.
    The State of Louisiana reports that, to date, they have allocated 
over $1.7 billion to infrastructure projects with funds allocated under 
these Prior Notices. The state provided examples in their waiver 
request of infrastructure projects that currently comply with the 
Urgent Need national objective, which if this waiver were applied, 
would also count toward a proportional percentage of the overall 
benefit requirement, based on the LMI percentages of those service 
areas. These metrics would better reflect the true impact of 
infrastructure projects on LMI residents. The State of Louisiana also 
provided examples of infrastructure projects that they rejected, such 
as parish-wide water infrastructure projects or public fishing piers 
that serve entire communities, as they did not qualify as LMA due to 
their broad service areas. With the application of this waiver, the 
State can now consider funding more infrastructure projects such as 
these.
    HUD understands that CDBG-DR and CDBG-MIT funds represent a 
significant opportunity for grantees to carry out strategic, high-
impact, and innovative infrastructure activities that support recovery, 
mitigate disaster risks, and reduce future losses. After reviewing the 
State's request and based on the good cause provided herein, the 
Department is waiving the requirements at 24 CFR 570.484, only to the 
extent necessary, to add this alternative requirement: The State of 
Louisiana may count CDBG-DR and CDBG-MIT funds expended for 
infrastructure activities towards benefitting LMI persons and meeting 
the overall benefit requirement by multiplying the total cost 
(including CDBG-DR/CDBG-MIT and non-CDBG-DR/MIT costs) of the 
infrastructure activity by the percent of LMI persons in the service 
area, except that the amount counted shall not exceed the amount of 
CDBG-DR or CDBG-MIT funds provided. This flexibility will allow the 
State to continue to invest in large-scale infrastructure projects with 
large service areas and report the benefit to LMI persons in accordance 
with the 70 percent overall benefit requirement for the CDBG-DR grants 
and the 50 percent requirement for the CDBG-MIT grant.

IV. Public Law 116-20 Waivers and Alternative Requirements

    Waiver and Alternative Requirement for an Internal Auditor for 
Kauai County's 2018 CDBG-DR Grant and 2018 CDBG-MIT Grant (Kauai 
County, HI only).
    The Department received a request and justification of good cause 
from Kauai County to waive its requirements related to hiring an 
internal auditor aligning with HUD's more recent policy established in 
its Universal Notice. Given that the Department has already included 
this provision in the Universal Notice, as amended, allowing this 
waiver and alternative requirement for Kauai County would reduce 
administrative burden and save financial resources as its recovery is 
focused on providing assistance to a developer for the construction of 
affordable multifamily rental housing.
    This waiver and alternative requirement, as further described 
below, applies to the following CDBG-DR and CDBG-MIT grants allocated 
to the County:
    (1) CDBG-DR funds for disasters occurring in 2018 funded by Public 
Law 116-20 subject to the requirements published in 85 FR 4681 on 
January 27, 2020; 83 FR 5844 on February 9, 2018; 83 FR 40314 on August 
14, 2018; 84 FR 4836 on February 19, 2019; 84 FR 28848 on June 20, 
2019; 85 FR 50041 on August 17, 2020; and 88 FR 44816 on July 13, 2023; 
and
    (2) CDBG-MIT funds for disasters occurring in 2018 under Public Law 
116-20 subject to the requirements published in 86 FR 561 on January 6, 
2021; 84 FR 45838 on August 30, 2019; and 85 FR 60821 on September 28, 
2020 (collectively, the ``Prior Notices'').
    The Prior Notices require the grantee to have an internal auditor 
that provides programmatic and financial oversight of CDBG-DR 
activities and to strengthen the internal audit functions for CDBG-MIT 
funds.
    Specifically, for CDBG-DR funding, section VI.A.1.a.(6) at 83 FR 
5848, published on February 9, 2018, requires grantees to demonstrate 
they have ``an internal auditor that provides both programmatic and 
financial oversight of grantee activities and includes a

[[Page 37545]]

document signed by the internal auditor that describes his or her role 
in detecting fraud, waste, and abuse.''
    Relative to the county's CDBG-MIT funding, section V.A.1.a.(6)(iii) 
at 84 FR 45845, published on August 30, 2019, requires grantees to 
demonstrate they have ``Enhancements to the internal auditor function 
established for the grantee's CDBG-DR grant; or if the CDBG-MIT grant 
is to be administered by an agency that does not administer the CDBG-DR 
grant, how the internal auditor function is to be established and 
resourced. The internal audit function must provide both programmatic 
and financial oversight of grantee activities and the submission must 
include a document signed by the internal auditor that describes his or 
her role in detecting fraud, waste, and abuse.''
    The grantee's CDBG-MIT funds are also subject to the requirements 
of 86 FR 561, published on January 6, 2021, which includes the 
following provision at section III.A. paragraph three, ``In the 
checklist [CDBG-MIT Certification Addendum C to the Public Law 116-20 
and 115-254 CDBG-DR Financial Management and Grant Compliance 
Certification Checklist], a CDBG-MIT grantee must: Indicate how it will 
strengthen its internal audit function; specify the criteria for 
subrecipient selection and its plans to increase subrecipient 
monitoring, and establish a process for promptly identifying and 
addressing conflicts under the grantee's conflict of interest policy.''
    CDBG-DR and CDBG-MIT grantees may request waivers and alternative 
requirements, as long as good cause is provided. Kauai County is 
requesting a waiver and alternative requirement, similar to the 
alternative requirement provided in section II.A.1.d. of HUD's 
Universal Notice, as amended, that exempts a grantee from hiring an 
internal auditor if the grant size is less than $100 million.
    Given the targeted nature of the project--providing assistance to a 
developer for the vertical construction of affordable multifamily 
rental housing impacted by the 2018 disaster--the requirement to hire 
an internal auditor creates financial burden for Kauai County and 
limits funding available for its recovery. In order to protect the 
CDBG-DR investment, the grantee will include additional layers of 
financial oversight to uphold cost reasonableness, such as conducting a 
detailed review of the contract and cost estimate by a third-party 
construction consultant prior to starting construction. The project 
will also be required to have a cost certification completed by a CPA 
to convert the construction loan to permanent financing. Taken 
together, these factors indicate that the grantee's request is 
reasonable given that both its CDBG-DR and CDBG-MIT grants combined are 
less than $100 million, and that the approval of this waiver would 
result in saving financial resources and streamlining recovery efforts.
    After reviewing Kauai County's request and based on the good cause 
provided herein, the Department finds that good cause exists to waive 
the audit requirements established in the Prior Notices to not require 
the hiring of an internal auditor for the grantee's CDBG-DR or CDBG-MIT 
grant since both grants together are less than $100 million. As an 
alternative requirement the grantee is subject to the requirement in 
section II.A.1.d.(iv) of the Universal Notice that states, ``if the 
grant size is $100 million or more, the grantee has or will employ an 
internal auditor that provides both programmatic and financial 
oversight of grantee activities and will adopt policies that describe 
the auditor's role in detecting and preventing fraud, waste, and 
abuse.'' This alternative requirement applies to CDBG-DR and CDBG-MIT 
funds under Public Law 116-20 for Kauai County only. As a reminder, the 
grantee must still have adequate procedures in place to detect and 
prevent fraud, waste, and abuse. Additionally, the grantee must 
continue providing on-going oversight and monitoring of subrecipients 
or developers, as applicable, to ensure compliance with all CDBG-DR and 
CDBG-MIT requirements.

V. Public Law 115-254 and Public Law 116-20 Waivers and Alternative 
Requirements

    Waiver and Alternative Requirement for an Internal Auditor for 
American Samoa's 2018 CDBG-DR and 2018 CDBG-MIT Grant (American Samoa 
only).
    The Department received a request and justification of good cause 
from American Samoa to waive internal auditor requirements in alignment 
with provisions established in the Universal Notice. Given that the 
Department has already included this provision in the Universal Notice, 
as amended, allowing this waiver and alternative requirement for 
American Samoa would reduce administrative burden and save financial 
resources as its recovery is focused on a single housing project.
    This waiver and alternative requirement, as further described 
below, applies to the following CDBG-DR and CDBG-MIT grants allocated 
to American Samoa:
    (1) CDBG-DR funds for disasters occurring in 2018 funded by Public 
Laws 115-254 and 116-20 subject to the requirements published in 85 FR 
4681 on January 27, 2020; 83 FR 5844 on February 9, 2018; 83 FR 40314 
on August 14, 2018; 84 FR 4836 on February 19, 2019; and 84 FR 28848 on 
June 20, 2019; 85 FR 50041 on August 17, 2020; and 88 FR 44816 on July 
13, 2023; and
    (2) CDBG-MIT funds for disasters occurring in 2018 under Public Law 
116-20 subject to the requirements published in 86 FR 561 on January 6, 
2021; 84 FR 45838 on August 30, 2019; and 85 FR 60821 on September 28, 
2020 (collectively, the ``Prior Notices'').
    The Prior Notices require the grantee to have an internal auditor 
that provides programmatic and financial oversight of CDBG-DR 
activities and to strengthen the internal audit functions for CDBG-MIT 
funds.
    Specifically, for CDBG-DR funding, section VI.A.1.a.(6) at 83 FR 
5848, published on February 9, 2018, requires grantees to demonstrate 
they have, ``an internal auditor that provides both programmatic and 
financial oversight of grantee activities and includes a document 
signed by the internal auditor that describes his or her role in 
detecting fraud, waste, and abuse.''
    Relative to the grantee's CDBG-MIT funding, section 
V.A.1.a.(6)(iii) in 84 FR 45845, published on August 30, 2019, requires 
grantees to demonstrate they have, ``Enhancements to the internal 
auditor function established for the grantee's CDBG-DR grant; or if the 
CDBG-MIT grant is to be administered by an agency that does not 
administer the CDBG-DR grant, how the internal auditor function is to 
be established and resourced. The internal audit function must provide 
both programmatic and financial oversight of grantee activities and the 
submission must include a document signed by the internal auditor that 
describes his or her role in detecting fraud, waste, and abuse.''
    The grantee's CDBG-MIT funds are also subject to the requirements 
of 86 FR 561 published on January 6, 2021, which includes the following 
provision at Section III.A. paragraph three, ``In the checklist [CDBG-
MIT Certification Addendum C to the Public Law 116-20 and 115-254 CDBG-
DR Financial Management and Grant Compliance Certification Checklist], 
a CDBG-MIT grantee must: Indicate how it will strengthen its internal 
audit function; specify the criteria for subrecipient selection and its 
plans to increase subrecipient monitoring, and establish a process for 
promptly identifying and

[[Page 37546]]

addressing conflicts under the grantee's conflict of interest policy.''
    CDBG-DR and CDBG-MIT grantees may request waivers and alternative 
requirements, as long as good cause is provided. American Samoa is 
requesting a waiver and alternative requirement, similar to the 
alternative requirement provided in section II.A.1.d. of HUD's 
Universal Notice, as amended, which exempts a grantee from hiring an 
internal auditor if the grant size is less than $100 million. Given the 
small scale of its project--a single construction project to assist 
housing needs for local residents impacted by the 2018 disaster--the 
requirement to hire an internal auditor creates financial burden for 
American Samoa and limits funding available for its recovery. The 
grantee demonstrates that its request is reasonable given that both its 
CDBG-DR and CDBG-MIT grants combined are less than $100 million, and 
that the approval of this waiver would result in saving financial 
resources and streamlining recovery efforts.
    After reviewing American Samoa's request and based on the good 
cause provided herein, the Department finds that good cause exists to 
waive the audit requirements established in the Prior Notices to not 
require the hiring of an internal auditor for the grantee's CDBG-DR or 
CDBG-MIT grant since both grants together are less than $100 million. 
As an alternative requirement the grantee is subject to the requirement 
in section II.A.1.d.(iv) of the Universal Notice that states, ``if the 
grant size is $100 million or more, the grantee has or will employ an 
internal auditor that provides both programmatic and financial 
oversight of grantee activities and has adopted policies that describe 
the auditor's role in detecting and preventing fraud, waste, and 
abuse.'' This alternative requirement applies to CDBG-DR and CDBG-MIT 
funds under Public Laws 115-254 and 116-20 for American Samoa only. As 
a reminder, the grantee must still have adequate procedures in place to 
detect and prevent fraud, waste, and abuse. Additionally, the grantee 
must continue providing on-going oversight and monitoring of 
subrecipients or developers, as applicable, to ensure compliance with 
all CDBG-DR and CDBG-MIT requirements.

David C. Woll Jr.,
Principal Deputy Assistant Secretary for Community Planning and 
Development.
[FR Doc. 2025-14742 Filed 8-4-25; 8:45 am]
BILLING CODE 4210-67-P