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T i <br /> Florida to the IRCLHA program to ensure that funds are <br /> encumbered within 12 months following the end of the <br /> state fiscal year in which the funds were received and <br /> expended within 24 months following the end of the state <br /> fiscal year in which the funds were received . <br /> C . SHIP funds shall be used to implement the local <br /> housing assistance strategies as outlined in this local <br /> housing assistance plan . SHIP funds may also be used as <br /> supplement or match for other state and federal funds <br /> ( such as the Community Development Block Grant ( CDBG ) , <br /> the Home Investment Partnership Program ( HOME ) ) as <br /> permitted by rule 67 - 37 F . A . C . To facilitate the use of <br /> SHIP funds to match other state or federal programs , the <br /> county may reserve a portion of the county ' s annual SHIP <br /> allocation ( Not to exceed 50 % of the county ' s total <br /> allocation ) for one or more developers . This may be a <br /> multi - year reservation . In the event that SHIP funds <br /> which are granted to the county are reduced or withheld <br /> by the Florida Housing Finance Corporation ( FHFC ) , the <br /> reservation commitment will be voided and the county <br /> shall not be liable for payment for services begun under <br /> terms of a contract with a developer . <br /> d . The Community Development Department staff shall <br /> complete on an annual basis an Annual Report analyzing <br /> and listing the activities and accomplishments of the <br /> IRCLHAProgram . The IRCLHAProgram Annual Report <br /> ( IRCLHAPAR , AR ) shall conform to the following <br /> requirements : <br /> i . Annual Report Preparation <br /> ( a ) The annual report shall be compiled and drafted by <br /> Community Development Department staff and submitted to <br /> the Florida Housing Finance Corporation by September 15 <br /> of each calendar year for all fiscal years that funds <br /> were not completely expended ; <br /> ( b ) The draft AR shall be made available for public <br /> inspection and comment . Written comments received from <br /> the public shall be included in the final AR ; <br /> ( c ) The draft AR shall be revised to include and reflect <br /> public comments provided and shall be signed by the <br /> chairman of the Board of County Commissioners ; <br /> ( d ) The Indian River County Board of County <br /> Commissioners shall review the proposed AR and direct <br /> staff to transmit the proposed AR to the Florida Housing <br /> Finance Corporation ( FHFC ) for its compliance review ; <br /> ( e ) The AR shall be transmitted to the FHFC prior to <br /> September 15th of the calendar year for the FHFC to <br /> complete its compliance review for the AR ; <br /> 62 <br />