3. Basic Grants Management Principles

Required Financial Reporting

Recipients of Federal funds are required to submit financial reports which are defined and/or described in applicable legislation and regulation. Tribal Child Care programs must submit the ACF-696T financial reporting form annually. This report details how the CCDF funds have been expended over the prior twelve month period. Cost categories included on the report include:

• Child care services;
• Child care administration;
• Non direct services;
• Quality activities; and
• Construction/renovation expenditures.

While Tribes and States operate under approved two-year plans, CCDF funds are awarded annually, and they must be accounted for by Federal fiscal year on the ACF-696T form. The grantee must also report the unobligated balance and the unliquidated obligations. One report is submitted for each grant year, thus the grantee may be responsible for submitting as many as three separate reports.

Tribal TANF grantees are required to file quarterly expenditure data on a form prescribed by ACF. Tribes receiving direct funds (non-102-477) must use the SF-269 form until the Tribal TANF 196 form is approved. 102-477 Tribes must report on the 102-477 Tribal TANF report as a part of their 102-477 annual report.

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