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Cover of Tribal TANF and CCDF Guide to Financial Management, Grants Administration,and Program Accountability BookletTribal TANF and CCDF Guide to Financial Management, Grants Administration, and Program Accountability

Table of Contents This document is also available in PDF format (2.09 megabytes).

Introduction

Table of Contents
Introduction
1. Child Care and Development Fund (CCDF) Basics

CCDF Overview
Tribal Allotments
Obligation and Liquidation Periods
Construction and Renovation
Reallotted Funds
Use of Child Care and Development Funds

  1. Direct Services
  2. Activities to Improve the Quality of Child Care
  3. Administrative Costs
  4. Non-Direct Services
  5. Construction or Major Renovation of Child Care Facilities

Restrictions on the Use of CCDF Funds
Program Income
Recipient/Sub-recipient/Vendor Status
Program Administration Option: The Indian Employment, Training and Related Services
Demonstration Act of 1992, as Amended (P.L. 102-477)

Applicable Regulations, OMB Circulars, and Certifications
Code of Federal Regulations, Title 45
Office of Management and Budget (OMB) Circulars
Policies
Assurances and Certifications
Financial and Grants Management Principles

Financial Systems
Accounting Systems
Program Budgets
Coordination between CCDF Program and Fiscal Staff
Required Financial Reporting
Allowable Cost Determination
Cash Management
Internal controls
Improper Child Care Payments
Recovery of Improper Child Care Payments
Audits
Penalties and Disallowances
Record-Keeping and Record Retention

Appendix: Web Sites for Documents Referenced in This Guide

Tribal managers and staff working with Federal grants must be fully knowledgeable of all applicable Federal requirements and skilled in applying these requirements to the daily operation of their programs, whether starting a new program or striving to maintain a quality program which meets the intent of the enacting legislation. It is the responsibility of both the tribal fiscal and program managers to identify the regulations and other requirements that apply to the programs they administer.

This Guide focuses on the fiscal administration and accountability issues related to the tribal Child Care and Development Fund (CCDF) program, including basic financial management and grants management principles. Footnotes in each section point to sources of additional information, including guidance documents disseminated by the Child Care Bureau and specific sections of the Federal regulations that govern the CCDF program. Tribal CCDF administrators and fiscal managers should always consult the regulations and current CCDF guidance for the most comprehensive and up-to-date information on the management of a tribal CCDF program.

By adhering to applicable regulations and working towards increased operating efficiencies, Tribes have the opportunity to provide enhanced child care services that promote both school readiness for Indian children and economic self-sufficiency for Indian families.

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This Guide was developed under PSC Contract Number HHSP233200600460G, Task Order Number 4 for the U.S. Department of Health & Human Services/Administration for Children and Families Child Care Bureau. August 2009