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INSTRUCTION FOR COMPLETION OF FORM ACF-196

Published: November 30, 2009
Audience:
Temporary Assistance for Needy Families (TANF)
Topics:
Contingency Fund, Financial, Form ACF-196 Supplement
Types:
Reporting Forms
Tags:
Contingency Fund, TANF Contingency Fund, TANF Emergency Fund, The American Recovery and Reinvestment Act (ARRA)

INSTRUCTION FOR COMPLETION OF FORM ACF-196
(State TANF Financial Report)

Revisions to the Financial Reporting Form for the Temporary Assistance for Needy Families (TANF) Program, to include reporting of TANF Emergency Contingency Fund expenditures (Emergency Fund) awarded under the American Recovery and Reinvestment Act of 2009 (ARRA)


NOTE: "THE PAPERWORK REDUCTION ACT OF 1995"

Public reporting for this collection of information is estimated to average 8.0 hours per response, including the time for reviewing instructions, gathering and maintaining the data needed, and reviewing the collection of information.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number.

All States (for the purpose of this instruction include the District of Columbia) must complete this report in accordance with these instructions on behalf of the agency administering the TANF Program.  Additionally, 45 CFR 265.6, requires States to submit program data and financial status reports electronically.  These revised instructions provide guidance specifically to the reporting of TANF Emergency Funds awarded under American Recovery and Reinvestment Act (ARRA) on the revised ACF-196 report form.  The revised ACF-196 report includes a new Column (E) for separate reporting of TANF Emergency Funds.  States that receive Emergency Funds in FY 2009 and/or FY 2010 must report the amount awarded in each fiscal year in Column E (Line 1) and expenditures in Column E (Lines 5 through 8) until those funds are fully expended.  Any unliquidated obligations and unbigoted funds should be reported in Column E (Lines 9 and 10, respectively).

Electronic Submission:  States are required to submit ACF-196 reports on the internet using the OLDC system website at https://extranet.acf.hhs.gov/ssi.  OLDC reduces paperwork, allows for quicker processing, automatically completes required calculations, and checks for data entry errors.  States may obtain access to the OLDC system by submitting an OLDC Request Form to the ACF Regional Office in your area.  The Request Form is attached and is available electronically (along with OLDC help sheets, user guides and tutorials) at: https://extranet.acf.hhs.gov/oldcdocs/materials.html.  The completed Request Form may be emailed or faxed to your Regional Office contact (see attachment).  Please submit a separate Request Form for each staff person who will need to have a role in using OLDC.  ACF will create a User ID based on the information provided on the Request Form.  An e-mail message is automatically sent to the staff member identified on the Request Form when a User ID and password is created for that person.

Due Dates: ACF-196 reports must be received by ACF within 45 days after the end of each quarter of the Federal fiscal year.

For Quarter Ending
Report Due

December 31

March 31

June 30

September 30

Feburary 14

May 15

August 14

November 14


Quarterly Report Requirements: In addition to the quarterly reports for the current year award, a State must also submit quarterly reports for prior TANF awards where the funds were expended during the year.  When TANF funds are completely expended, the State must submit a report marking the box that the report is a Final report.  No further reporting of that TANF award is necessary after a Final report has been submitted.

For example: During FY 2009, a State receives TANF funds for the current year 2009, the State also has TANF funds remaining in the FY 2006, FY 2007 and FY 2008 awards.  On September 30, 2009, the State expended all the funds from the FY 2006 award, nothing from the FY 2007 award and some funds from both the FY 2008 and FY 2009 TANF awards.  On or before November 14, 2009, the State must submit the following reports for the period ending September 30, 2009:

  1. Quarterly report for FY 2009 award.
  2. Quarterly report for FY 2008 award.
  3. No quarterly report required for the FY 2007 award, however since this is the end of the fiscal year, an annual quarterly report showing any cumulative expenditures from the FY 2007 TANF award is necessary.
  4. A quarterly report marked ‘final’ for the FY 2006 award.

NOTE: Additionally, should there be a need to submit a revised report; the revised report must be submitted prior to the end of the quarter following the revised quarter.  Otherwise, any revised data should be incorporated into the next quarterly report due.

As cited in 45 CFR 265.8, States not submitting the required quarterly TANF Financial Report may give rise to a penalty.

NOTE:  ARRA lifted the limitation on section 404(e) of the Social Security Act (the Act) where carryover/reserved TANF funds could only be used for “assistance”.  Beginning with October 1, 2008, with the exception of federal Contingency Funds, any Federal TANF funds (including Emergency Funds and Supplemental Grant) carried into FY 2009 (and subsequent fiscal years) may be spent on all allowable TANF activities – i.e., assistance and non assistance activities.  However, States may not transfer carryover funds to either the Child Care and Development Fund (CCDF) or the Social Services Block Grant (SSBG) programs.  This change applies to States, DC, Territories, and Tribes operating approved TANF programs.

 

General Instructions

- Round all entries to the nearest dollar.

- Shaded blocks indicate that the entry of financial data are not required or are not applicable.  In OLDC some of these shaded areas are automatically generated or used as calculation checks.

- Include costs of contracts and subcontracts in the appropriate reporting category, based on their nature or function.

- Administrative Expenditure Caps:  States have four administrative expenditure caps that must not be exceeded:

  1. TANF Funds. The administrative expenditure cap applicable to Federal TANF funds, administrative expenditures reported on line 6j (Column A) cannot exceed 15 percent of the Adjusted State Family Assistance Grant (SFAG) reported on line 4 (Column A).
  2. State Funds. The administrative expenditure cap applicable to State Funds (Columns B and C), administrative expenditures reported in line 6j (for Columns (B) and (C)) cannot exceed 15 percent of the Total Expenditures reported on Line 7 (Columns B and C).
  3. Contingency Funds. The administrative expenditure cap applicable to Contingency Funds the State may have received.  Line 6j (Column D) may not exceed 15 percent of the amount awarded in line 1 (Column D).
  4. Emergency Funds. The administrative expenditure cap applies to the TANF Emergency Funds.  Line 6j (Column E) may not exceed 15 percent of the amount awarded in line 1 (Column E).

NOTE: Based on the nature or function of the contract, States must include appropriate administrative costs associated with contracts and subcontracts that count towards the 15 percent administrative cost caps.

NOTE: State Replacement of Grant Reductions from Penalties:  If a State’s SFAG is reduced because of the imposition of a penalty under section 409, section 409(a)(12) provides that the State must replace funds lost due to the penalty with State funds  in an amount that is no less than the amount withheld.  The State replacement funds must be included in line 11 Column B.  These funds must be in addition to the funds reported under line 7 Column B.

General Block Entries

- Enter State Name.

- Fiscal Year: Identify the Federal fiscal year the funds were awarded.

- Enter the ending date of the quarter (the quarter just ended) in which the report is being submitted.

Example: the State is reporting for the 1st quarter of the Federal fiscal year (10/1 through 12/31).  The ending date is 12/31 and the report is due February 14.

- Enter the ending date of the next quarter (the upcoming quarter, which estimates are being requested on line 12).

Example: The current report is due February 14, the current quarter ending date is 12/31.  The next quarter ending date for which estimates are requested is 6/30.  The estimate submitted on line 12 (Column B) will be for the quarter of 4/1 through 6/30.  Estimates are not required on quarterly reports submitted for prior fiscal years.

- Indicate whether this is a new report, a revision of a report previously submitted for the same period or the final report (closing out the funds awarded).

- Signature – Person Authorized to submit the report.

- Date Submitted – A date is automatically stamped when the report is submitted to ACF through OLDC.

Explanation of Columns

Column (A): Column A is for reporting Federal funds awarded and how those funds were utilized.

Column (B) refers to State TANF expenditures that the State is making to meet its basic Maintenance-of-Effort (MOE) requirement.  Include State funds that are commingled with Federal funds and segregated State funds expended under the State TANF program.

NOTE: States receiving Contingency Funds under section 403(b) for the fiscal year must also use this same column to report State TANF expenditures made to meet the Contingency Fund MOE requirement and matching expenditures made above the 100 percent MOE level.  Expenditures made to meet the Contingency Fund MOE requirement and expenditures made above the MOE level (for matching purposes) must be expenditures made under the State TANF program only; expenditures made under Separate State Programs may not be included.  In addition, child care expenditures cannot be included as Contingency Fund MOE expenditures or expenditures that are matched with Contingency Funds.

Column (C) Refers to State expenditures that the State is making in Separate State Programs, outside the State TANF program, to meet its basic MOE requirement.

NOTE: For the basic MOE requirement, the cumulative total expenditures (i.e., the sum of Line 7 (Column B + Column C) reported at the end of the Federal fiscal year should add up to at least 80 percent of fiscal year 1994 historic State expenditures if the State did not meet the TANF work participation requirements, or at least 75 percent of fiscal year 1994 historic State expenditures if the State met the TANF work participation requirements.  Basic MOE requirements and tables were published in Program Instruction No.  TANF-ACF-PI-97-9, dated October 31, 1997.  For States that received Contingency Funds, Line 7(B) minus Line 5b(B)(assistance child care) minus Line 6b(B) (non-assistance child care) must exceed 100 percent of the Contingency Fund MOE requirement.

Column (D) is for reporting Federal Contingency Fund grant awarded and how those funds were utilized.

NOTE: States receiving Contingency Funds must indicate if this report is being used for annual reconciliation of the Contingency Fund.  Enter the Federal Medical Assistance Percentage Rate (FMAP) used by the State for the fiscal year for which Contingency Funds were received.

Column (E) is for reporting Emergency Funds awarded in FY 2009 or FY 2010 under ARRA and how those funds were utilized.

Line Item Instructions

Enter Cumulative Fiscal Year Expenditures and Obligations

Line 1.  Federal Funds Awarded.  Automatically generated in OLDC, Column (A) the cumulative total of Federal TANF funds awarded to the State (after any Tribal adjustments) from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

NOTE: The State must include all Federal TANF funds awarded for the current fiscal year which includes SFAG funds and Supplemental Grants.  Do not include Contingency Funds awarded under section 403(b), TANF Emergency Funds section 403(c), or Welfare-to Work funds awarded under section 403(a)(5).  Enter in Column (D) the cumulative total of Contingency Funds awarded under section 403(b) to the State from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Enter in Column (E) the cumulative total of TANF Emergency Funds awarded under 403(c) to the State from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 2Transfers to Child Care and Development Fund (CCDF).  Enter in Column (A) the cumulative total of Federal funds that the State transferred to the Discretionary Fund of the CCDF program from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported Section 404(d)(1) of the Act that governs the transfer of TANF funds to the Discretionary Fund.  In compliance with section 404(d)(1), a State may not transfer more than 30 percent of its total annual TANF funds.  A State may transfer this entire amount to the Discretionary Fund of the CCDF program.  All funds transferred to the Discretionary Fund of the CCDF program take on the rules and regulations of that recipient Fund in place for the current fiscal year at the time when the transfer occurs.  A State can only transfer current-year Federal TANF funds.  The State may not transfer prior year unobligated/reserved balances to the CCDF.

Line 3Transfers to Social Services Block Grant (SSBG).  Enter in Column (A) the cumulative total of Federal funds the State transferred to the SSBG program from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Section 404(d)(2) of the Act governs the transfer of TANF funds to the SSBG program; it limits the amount a State may transfer to no more than 10 percent of its total annual TANF grant to SSBG.  The combined total transferred to SSBG and the CCDF programs may not exceed 30 percent of the annual TANF grant.  In other words, for all financial reports applicable to grant funds for one fiscal year, the sum of the total cumulative amount reported on line 3 and the total cumulative amount reported on line 2 cannot exceed 30 percent of the annual TANF grant.)  All funds transferred to the SSBG program are subject to the statute and regulations of the recipient SSBG program in place for the current fiscal year at the time when the transfer occurs.  A State may only transfer current-year Federal TANF funds.  The State may not transfer prior-year unobligated/reserved balances to the SSBG.

Also, the total amount transferred to the SSBG and CCDF affects the amount available for Jobs Access activities that may be used as the non-Federal match under that program.  See instructions for Line 6c1.

Line 4Adjusted SFAG Enter in Column (A) the cumulative total of funds available for TANF after subtracting the amounts transferred to the CCDF program (Discretionary Fund) (Line 2(A)) and/or the SSBG program (Line 3(A)) from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 5.  Expenditures on Assistance Blocks are shaded and do not have to be filled out.  This line exists as a mathematical sum of expenditures included in Lines 5a through 5d for each Column from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 5a.  Basic Assistance Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for basic assistance from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Include benefits not reported on Line 5d provided in the form of cash, payments, vouchers, or other forms designed to meet on-going, basic needs.  Include such benefits, even when provided in the form of payments by a TANF agency, or other public agency on its behalf, to individuals and conditioned on their participation in work experience or community service (or any other work activity under 45 CFR 261.30).

Line 5b.  Child Care.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for child care that meet the definition of assistance from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  The amounts reported in this category do not include funds transferred to the CCDF (Discretionary Fund - reported on the ACF-696) or the SSBG programs.  Include child care expenditures for families that are not employed, but need child care to participate in other work activities such as job search, community service, education, or training, or for respite purposes.  Do not include child care provided as a non-recurrent; short-term benefit (for example, to recently employed families who need child care extended during a temporary period of unemployment in order to maintain continuity of care).  Do not include expenditures on pre-K activities or other programs designed to provide early childhood development or educational services (e.g., following the Head Start model); such activities should be reported as "other" and identified as such in a footnote to that category).

Line 5c.  Transportation and Other Supportive Services.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for transportation and other supportive services that meet the definition of assistance from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Include expenditures for families that are not employed but need supportive services to participate in other work activities such as community service, education, or training, or for respite purposes.  Do not include transportation or other supports provided as a non-recurrent, short-term benefit (for example, during applicant job search).

Line 5dAssistance Authorized Solely Under Prior Law.  Enter in Columns (A), (D), and (E) the cumulative total expenditures of Federal funds on assistance that is authorized solely under section 404(a)(2) of the Act from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  These are expenditures that are not otherwise consistent with the purposes of TANF and/or with the prohibitions in section 408.  States including expenditures on this line must include a footnote explaining the nature of these benefits (e.g., previously authorized juvenile justice or State foster care payments) and reference the State plan provision under which they were authorized.

NOTE: States may not report MOE expenditures in this category; all State MOE expenditures must be consistent with the purposes of TANF.

Line 6Expenditures on Non-Assistance.  Blocks are shaded and do not have to be filled out.  This line exists as a mathematical sum of expenditures included in Lines 6a through 6l for each column.

Line 6aWork-Related Activities and Expenses.  Blocks are shaded and do not have to be filled out.  This line exists as a mathematical sum of line 6(a)1 + Line 6(a)2 + Line 6(a)3 for each column for work-related activities and expenses, as described in the instructions for these three lines, from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 6a(1)Work Subsidies.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for work subsidies from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Work subsidies include payments to employers or third parties to help cover the costs of employee wages, benefits, supervision, or training.  Do not include expenditures related to payments to or on behalf of participants in community service and work experience activities that are within the definition of assistance.

Line 6a(2)Education and Training.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for educational and training activities from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  These are expenditures on educational activities that are consistent with the recognized work activities at 45 CFR 261.30 or as a supplement to such activities.  Thus, include secondary education (including alternative programs); adult education, GED, and ESL classes; education directly related to employment; education provided as vocational educational training; and post-secondary education.  Do not include costs of early childhood education or after-school or summer enrichment programs for children in elementary or junior high school.

Line 6a(3)Other Work Activities/Expenses.  Enter in Columns (A), (B), (C), (D), and (E) expenditures on other work activities from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  These are expenditures on work activities or work expenses that have not been reported as education or work subsidies (including staff costs related to providing work experience and community service activities, on-the-job training, job search and job readiness, job skills training, and training provided as vocational educational training), related services (such as employment counseling, coaching, job development, information and referral, and outreach to business and non-profit community groups), and other work-related expenses such as costs for work clothes and equipment).  Include such costs when provided as part of a diversion program or as transitional services to individuals who ceased to receive assistance due to employment.

Line 6bChild Care.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for child care that does not meet the definition of assistance from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Include child care provided to employed families (related either to their work or related job retention and advancement activities) and child care provided as a non-recurrent, short-term benefit (e.g., during applicant job search or to a recently employed family during a temporary period of unemployment).  Do not include amounts of funds transferred to the CCDF (Discretionary Fund - reported on the ACF-696) or SSBG programs.  Also, do not include expenditures on pre-K activities or other programs designed to provide early childhood development or educational services (e.g., following the Head Start model); such activities should be reported as "other" and identified as such in a footnote to that category).

Line 6cTransportation.  Blocks are shaded and do not have to be filled out.  This exists as a mathematical sum of lines 6(c)1 + Line 6(c)2 for each column for transportation activities that do not meet the definition of assistance from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Include the value of transportation benefits (such as allowances, bus tokens, car payments, auto insurance reimbursement, and van services) provided to employed families (related either to their work or related job retention and advancement activities) and provided as a non-recurrent, short-term benefit (e.g., during applicant job search or to a recently employed family during a temporary period of unemployment).

Line 6c(1)Job Access.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for the Department of Transportation Access to JOBS program from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Column (A) must include only Federal TANF expenditures that are used as nonfederal match to meet matching requirements for the Department of Transportation Job Access program.  Any other expenditure of Federal TANF funds on non-assistance transportation, including the expenditure of Federal TANF funds in the Job Access program, but not for the purpose of matching, must be reported on Line 6c(2).

NOTE: The amount of TANF funds expended on Job Access programs that may be used as nonfederal matching under the Job Access program is limited to the difference between 30 percent of TANF funds (amount reported on Line 1, Column A) and the total amount transferred to SSBG and the Discretionary Fund of CCDF (sum of amounts reported on Line 2, Column A and Line 3, Column A).

Line 6c(2)Other Transportation.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for other types of transportation activities that do not constitute assistance from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

NOTE: As an addendum to the 4th quarter report, the State must describe the activities and associated expenditures for which "Other Transportation" under this line applies.

Line 6d.  Individual Development Accounts.  Enter in Columns (A), (B), (C), (D), and (E) expenditures on contributions to Individual Development Accounts and any other expenditures related to the operation of an IDA program that fall outside the definition of administrative costs from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 6eRefundable Earned Income Tax Credits.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures on refundable earned income tax credits paid to families and otherwise consistent with the requirements of 45 CFR parts 260 and 263 of the TANF regulations from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Include State and local tax credits that represent a specific portion of the Federal Earned Income Credit and expenditures on similar State programs designed to defray the costs of employment for low-income families.

Line 6fOther Refundable Tax Credits.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures on any other refundable tax credits provided under State or local law that are consistent with the purposes of TANF and the requirements of 45 CFR parts 260 and 263 of the TANF regulations from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 6gNon-Recurrent Short Term Benefits.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures on one-time, short-term benefits to families in the form of cash, vouchers, subsidies, or similar form of payment to deal with a specific crisis situation or episode of need and excluded from the definition of assistance on that basis, from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Do not include expenditures on supportive services such as child care or transportation or work activities and expenses (such as applicant job search) provided under a diversion program; these items should be reported in other reporting categories.

Line 6h Prevention of Out-of-Wedlock Pregnancies.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for prevention of out-of-wedlock pregnancies activities that have not otherwise been reported from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 6iTwo-Parent Family Formation and Maintenance.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for two-parent family formation and maintenance activities that have not otherwise been reported from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 6jAdministration.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for administrative costs (as defined in 45 CFR Part 263.0) from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

NOTE:

  1. For Federal TANF funds (Column A), the 15 percent administrative cost cap applies to the Adjusted SFAG reported on Line 4 Column (A).
  2. For State funds (Columns (B) and (C)), the administrative cost cap applies to the cumulative amount of Total Expenditures (the sum of Line 7 Column (B) + Line 7 Column (C)).
  3. For Contingency Funds, the administrative cost cap applies to the Contingency Award on Line 1 Column (D).
  4. For the Emergency Fund the administrative cost cap applies to the Emergency Funds awarded on Line 1 Column (E).

Based on the nature or function of the contract, States must include appropriate administrative costs associated with contracts and subcontracts that count towards the 15 percent administrative cost caps.

Line 6kSystems.  Enter in Columns (A), (B), (C), (D) and (E) the cumulative total expenditures for systems costs related to monitoring and tracking under the program from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported. 

NOTE: Section 404(b)(1) of the Act limits States to which a grant is made (under section 403) to expend no more than 15 percent of the grant for administrative costs.  In addition, section 404(b)(2) states that the 15 percent administrative cost cap shall not apply to the use of a grant for information technology and computerization needed for tracking or monitoring required by or under part IV-A of the Act.  The systems exclusion applies to items that might normally be administrative costs, but are systems-related and needed for monitoring or tracking purposes under TANF.  Under our final rules the same information technology exclusion applies to MOE expenditures.  The TANF regulations at 45 CFR 263.2 and 263.11 provide guidance about what is excluded under this definition.

Line 6l.  Non-Assistance Authorized Solely Under Prior Law.  Enter in Columns (A), (D), and (E) the cumulative total expenditures of Federal funds on non-assistance that are authorized solely under section 404(a)(2) of the Act from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

These are expenditures that are not otherwise consistent with the purposes of TANF and/or with the prohibitions in section 408.  States reporting expenditures on this line must include a footnote explaining the nature of these benefits (e.g., previously authorized juvenile justice or State foster care payments) and reference the State plan provision under which they were authorized.

NOTE: States may not report MOE expenditures in this category; all State MOE expenditures must be consistent with the purposes of TANF.

Line 6m.  Other.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures for other expenditures considered "expenditures on non-assistance" that were not included on Lines 6a through 6l from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  For example, include as "other" costs on general family preservation activities and parenting training.  Include costs on activities such as substance abuse treatment, domestic violence services, and case management to the extent that such costs are not directed at the second goal of TANF and included as work-related costs above.

NOTE: As an addendum to the 4th quarter report, the state must describe the activities and associated expenditures for which "Other Expenditures" under this line item applies.

Line 7Total Expenditures.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures (i.e., the sum of Line 5a through Line 6m) from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 8Transitional Services for Employed.  Enter in Columns (A), (B), (C), (D), and (E) the cumulative total expenditures to provide transitional services to families that cease to receive assistance under the TANF program because of employment from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Expenditures reported on this line must also be included in the expenditure categories reported on Line 5 or Line 6.

NOTE: The expenditures reported on this line will duplicate expenditures reported elsewhere in this Report.  Section 411(a)(5) of the Act requires separate quarterly reporting of expenditures on transitional services for families who have ceased to receive  assistance because of employment.

Line 9Federal Unliquidated Obligations Enter in Columns (A), (D), and (E) the cumulative total Federal Unliquidated obligations from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Obligations reported on this line must meet the definition of obligations contained in 45 CFR 92.3.  For the Contingency Fund, (Column D), this line should indicate $0 (zero dollars) for the report submitted for the fourth quarter.

Line 10Unobligated Balance.  Enter in Columns (A), (D), and (E) the cumulative total Federal unobligated balances from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  After the end of the Federal fiscal year any amount reported in Column (D), as an unobligated balance, will be de-obligated by ACF.

NOTE: The State must report any Federal funds reserved for "rainy day" purposes as an unobligated balance on this line.  The ARRA lifted the limitation on section 404(e) of the Social Security Act (The Act) on using carryover/reserved TANF funds only on Assistance.  Beginning with FY 2009, with the exception of Federal Contingency Funds; any Federal TANF fund (including Emergency Funds and Supplemental Grant) carried into FY 2009 and any FY 2009 and forward Federal TANF funds carried into a succeeding fiscal year may be spent on any TANF allowable activities.  Applicable to States, DC, Territories and Tribes operating under approved TANF programs.  

Line 11State Replacement Funds.  Enter in Column (B) the cumulative total State Replacement Funds expended as a result of the imposition of a TANF penalty from October 1st of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Expenditures reported on this line must also be included in the expenditure categories reported on line 5 or 6.

Line 12Estimate for Next Quarter Ended.  Enter in Column (A) the estimate of SFAG grant award funds requested for the next quarter ending (refer to the next quarter ending entered at the top of this report).

NOTE: Section 405(c)(1) of the Act states that ACF shall estimate the amount to be paid to each eligible State for each quarter, such estimate is to be based on a report filed by the State of the total sum to be expended by the State in the quarter under the State program funded under section 403.