; (D) protect, in a cost-effective manner, against improper access to energy refunds; (E) ensure interoperability of the Energy Refund Program between States and permit monitoring and investigations by authorized law enforcement agencies; and (F) include such standards, as determined appropriate by the Secretary of the Treasury, to protect applicant and recipient households from fraud and abuse and promote effective and efficient administration of Energy Refund Program. (f) Administration (1) In general The State agency of each participating State shall assume responsibility for the certification of applicant households and for the issuance of refunds and the control and accountability thereof. (2) Administrative costs Subject to such standards as determined appropriate by the Secretary of the Treasury, the Secretary shall reimburse each State agency for 100 percent of administrative costs. (3) Procedures Under standards established by the Secretary of the Treasury, the State agency shall establish procedures governing the administration of the Energy Refund Program that the State agency determines best serve households in the State, including households with special needs, such as households with elderly or disabled members, households in rural areas, homeless individuals, and households residing on reservations (as defined in section 4 of the Indian Child Welfare Act of 1978 ( 25 U.S.C. 1903 ) and section 3 of the Indian Financing Act of 1974 ( 25 U.S.C. 1452 )). In carrying out this paragraph, a State agency shall— (A) provide timely, accurate, and fair service to applicants for, and participants in, the Energy Refund Program; (B) permit an applicant household to apply to participate in the program at the time that the household first contacts the State agency and consider an application that contains the name, address, and signature of the applicant to be sufficient to constitute an application for participation