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TANF-ACF-PI-1997-07 (Approved Form ACF-196, a Financial Reporting Form for the Temporary Assistance for Needy Families (TANF) Program)

Published: October 8, 1997
Audience:
Temporary Assistance for Needy Families (TANF)
Topics:
Financial, Form ACF-196 Supplement
Types:
Program Instructions (PI), Reporting Forms
Tags:
ACF-196T

To:

State Agencies Administering the Temporary Assistance for Needy Families program, Under Title IV of the Social Security Act, As Amended, and Other Interested Parties.

Subject:

Approved Form ACF-196, a Financial Reporting Form for the Temporary Assistance for Needy Families (TANF) Program.

Legal References:

Title IV-A of the Social Security Act, as amended by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA), Public Law 104-193, and the Balanced Budget Act of 1997, Public Law 105-33.

Purpose:

This Program Instruction informs States of the approval of Form ACF-196 by the Office of Management and Budget (OMB). Approved under OMB #0970-0165.

Background:

The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) replaces the Aid to Families with Dependent Children (AFDC) Program (including Emergency Assistance) and Job Opportunities and Basic Skills (JOBS) Program with the Temporary Assistance for Needy Families (TANF) Program.

Previously, expenditure and estimate data for the AFDC Program was collected on Form ACF-231.  Obligation, expenditure, and estimate data for the JOBS Program was collected on Form ACF-331.  The creation of the new Temporary Assistance for Needy Families (TANF) Program has necessitated the development of a new financial reporting form, the 034Temporary Assistance for Needy Families ACF-196 Financial Report (the Form ACF-196).

States are required to use the Form ACF-196 to report expenditures and estimates for the TANF program.

Instructions:

States That implemented TANF in FY 1996

States that implemented TANF in FY 1996; i.e., Massachusetts, Michigan, Vermont, and Wisconsin, must submit its first report for FY 1996 reflecting Federal TANF expenditures and obligations made with FY 1996 funds through September 30, 1996.  These States must also submit a separate report (Column (A) of Form ACF- 196 only) of Federal TANF expenditures and obligations made with FY 1996 funds from October 1, 1996 through September 30, 1997.  These States must report for each quarter by fiscal year after September 30, 1997 until the State's balance-of FY 1996 funds is $0.

These States must also report maintenance of effort (MOE) expenditures for FY 1996; i.e., the expenditures made to meet their TANF MOE level from their date of implementation (also known as the effective date of their TANF program through September 30, 1996).  As with FY 1997, MOE levels for FY 1996 are to be prorated; i.e., based on the number of days in the fiscal year the State operated the TANF program (from the first day of implementation until the last day of the fiscal year).

States That Implemented/Operated TANF in FY 1997

For FY 1997, States must report expenditures made from the first day of implementation, or October 1, 1996 for States that implemented TANF in FY 1996, through September 30, 1997. Attachment 3 is a list of each State's TANF implementation date (or effective date).

For FY 1997 the Form ACF-196 should contain an estimate (in actual dollars or percentage) of the amount of funds a State is requesting for the quarter beginning January 1, 1998.

State MOE levels for FY 1997 are also prorated, based on the days in the fiscal year the State operated the TANF program.

States must report for each quarter by fiscal year after September 30, 1997 until the State's balance of FY 1997 funds is $0.

States must also begin reporting on their use of FY 1998 funds beginning with the first quarter of FY 1998.

Attachments:

1. Copy of the Form ACF-196
2. Instructions for the completion of the Form ACF-196
3. TANF implementation date table

Action Required:

States are requested to photocopy sufficient copies of the form and instructions included as attachments to this PI to meet their reporting requirements.

Submission Date:

The reports for FY 1996 and FY 1997 must be received by ACF by November 14, 1997.  Subsequent reports must be received by ACF within 45 days after the end of each fiscal year quarter.  Therefore, Form ACF-196 must be submitted by November 14, February 14, May 15, and August 14.  One copy with an original signature should be submitted to:

Administration for Children and Families
Office of Program Support
Office of Management Services
Division of Formula, Entitlement and Block Grants
370 L'Enfant Promenade, S.W.
Washington, D.C. 20447
Attention: Oscar Tanner

A copy should also be submitted to the appropriate ACF Regional Administrator.

Inquiries:

Comments and questions should be directed to the appropriate ACF Regional Office.

/s/

Norman L. Thompson 
Director
Office of Program Support

Attachments

cc:        ACF Regional Administrators

Office of Management and Budget


Attachment 1.

Copy of Form ACF-196 (xx/xx) can be found on Page 17915, Federal Register / Vol. 64, No. 69 / Monday, April 12, 1999 / Rules and Regulations

Attachment 2.

Instructions for Completion of the Form ACF-196

Financial Reporting Form for the Temporary Assistance for Needy Families (TANF) Program

All States must complete and submit this report in accordance with these instructions on behalf of the State agency administering the TANF-Program.

Due Dates:

This form must be submitted quarterly by February 14, May 15, August 14, and November 14.

States must submit quarterly reports for each fiscal year until all Federal TANF funds are expended.  A State may be submitting reports simultaneously to cover two or more fiscal years.

Distribution:

The original copy (with original signatures) should be submitted to: Administration for Children and Families, Office of Program Support, Division of Formula, Entitlement and Block Grants, Aerospace Building, 7th Floor, 370 L'Enfant Promenade, S.W., Washington, D.C. 20447. An additional copy should be submitted to the ACF Regional Administrator.

General Instructions

  • Round all entries to the nearest dollar. Omit cents.
  • Enter State Name.
  • Enter the Fiscal Year for which this report is being submitted.  Funding for each fiscal year is available until expended.  Therefore, for each fiscal year, a State may be submitting reports simultaneously to cover two or more fiscal years. It is important to indicate the year for which information is being reported.
  • Enter the ending dates for the current quarter (the quarter just ended for which this constitutes the report of actual expenditures and obligations) and the ending date of the next quarter (the upcoming quarter for which estimates are being requested on line 14).  Example: the State is reporting for the 1st quarter of the Federal fiscal year (10/1 through 12/31), the report is due February 14, the current quarter ending date is December 31, the next quarter ending date for which estimates are requested is June 30.  The estimate submitted by the State will be for the quarter of April 1 through June 30.  Estimates are not required on quarterly reports submitted for prior fiscal years.
  • Enter whether this report is being used for annual reconciliation of the Contingency Fund.  Reconciliation should be completed only once a year for States receiving Contingency Funds.
  • Enter the Federal Medical Assistance Percentage Rate used by the State for the fiscal year for which Contingency Funds were received.
  • Indicate whether this is a new report or a revision of a report previously submitted for the same period.
  • Entries are not required or are not applicable to blocks that are shaded.

Columns: 

All amounts reported in columns (A) through (D) must be actual expenditures or obligations made in accordance with all applicable statutes and regulations.  Amounts reported in the estimates section are Federal estimates of expenditures to be made during the quarter indicated based on the best information available to the State.

Explanation of Columns:

Column (A) lines 1 through 4 refer to the Federal State Family Assistance Grants (SFAG) and Supplemental Grants for Population Increases (TANF Funds), amounts transferred to the Child Care and Development Fund (CCDF) Discretionary Fund and the Social Services Block Grant (SSBG) program, and the amount Available for TANF.

Column (A) lines 5 through 13 refer to the Federal TANF funds the State expended and obligated under its TANF program.

Column (A) line 14 refers to the TANF funds or percentage the State estimates it will need for the next quarter ending, referenced at the top of the form. (See page 7 for Line Item Instructions)

Column (B) lines 5 through 11 refer to State TANF expenditures the State is making to meet its TANF Maintenance of Effort (MOE) requirement.  Includes State funds that are commingled with Federal funds; or State funds expended on the State program funded under TANF.

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 (CF) MOE requirements and matching expenditures made above the 100 percent MOE requirement.  Expenditures made to meet the CF MOE requirement and expenditures made above the MOE level (for matching purposes) must be expenditures made under the State TANF program only; they cannot include expenditures made under 034separate State programs.  In addition, childcare expenditures cannot be included as MOE expenditures or expenditures that are matched with Contingency Funds.

Column (C) lines 5 through 11 refer to State expenditures the State is making in Separate State Programs outside the State TANF program to meet its TANF MOE requirement.

Note:  For the TANF MOE requirement, the cumulative total expenditures (Sum of 11(B) + 11(C)) reported at the end of the Federal fiscal year should add up to at least 759k of fiscal year 1994 historic State expenditures if the State met the TANF participation requirements, or at least 80% of fiscal year 1994 historic State expenditures if the State did not meet the TANF participation requirements.  TANF MOE requirements and tables were published in Program Instruction No. TANF-ACF-PI-96-2, dated December 6, 1996.

For States that received Contingency Funds, line 11(B) minus line 7(B) (childcare) must exceed 100 percent of the CF MOE requirement.

NOTE:  The State must submit an addendum attached to the fourth quarter report for each fiscal year that provides 034separate State program034 information.

Column (D) line 1 refers to the Federal Contingency Fund grant awards.

Column (D) lines 5 through 13 refer to the Federal share of expenditures for which Federal funding is available at the FMAP rate for the fiscal year for which Contingency Funds were received.  Contingency funds are available for match for State expenditures in excess of 100% of CF MOE requirements as explained in the 034Note034 above.

Example:  The State received Contingency Funds of $100,000 for 6 months of the fiscal year; the FMAP rate is 60% Federal and 40% State; the CF 100% MOE requirement is $1,000,000; the State reported expenditures under Columns (B) and (D), of $1,200,000. To determine how much of the Contingency Funds the State can keep, the expenditures of $1,000,000 (CF MOE requirement) must be subtracted from the total expenditures of $1,200,000.  That difference ($200,000) is to be multiplied by 60 percent, i.e., $200,000 X 60% = $120,000.  The $120,000 must then be multiplied by 1/12 times the number of months a State received Contingency Funds, i.e., $120,000 X 1/12 X 6 = $60,000.  The State may keep only $60,000 of the $100,000 ACF awarded it for the Contingency Fund.

Determining how much, if any, a State can keep of the Contingency Funds awarded to it for a fiscal year, is known only after annual reconciliation of the Contingency Fund account is completed.  This form will serve as the annual reconciliation report when submitted for the fourth quarter of the fiscal year.  Based on the example above, line 11 of column (D) (Total Expenditures Contingency Fund) must equal $60,000.

It is possible that a State will have received Contingency Funds after the end of the fiscal year that apply to expenditures made in the prior fiscal year.  For a State receiving Contingency Funds for a fiscal year after it has ended, the State will be required to submit a revised fourth quarter report within 45 days of receipt of the additional Contingency Funds.  There is no carryover from one fiscal year to the next.

State Replacement of Grant Reductions Resulting from Penalties

If a State's State Family Assistance Grant is reduced because of the imposition of a penalty under section 409, section 409(a)(12) provides that a State must maintain a level of spending at the SFAG amount.  In place of SFAG funds withheld for a penalty, the State must substitute with its own funds an amount that is no less than the amount withheld. The State replacement funds must be included in column (B).

Line Item Instructions

Cumulative Fiscal Year Expenditures and Obligations

Line l.  Awarded.  Enter in column (A) the cumulative total of State Family Assistance Grants (SFAG) and Supplemental Grants for Population Increases (TANF Funds), if any, awarded to the State from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Enter in column (D) the cumulative total of Contingency Funds awarded to the State from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported. Supplemental Grants for Population Increases became available in fiscal year 1998.

Line 2.  Transferred to Child Care and Development Fund (CCDF). Enter in column (A) the cumulative total of funds the State transferred to the Discretionary Fund of the Child Care and Development Fund from October 1 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 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% of the cumulative total amount reported on Line I(A).  A State may transfer this entire amount to the Discretionary Fund of the CCDF program. All funds transferred to the Discretionary Fund take on the rules and regulations of that recipient Fund.

Line 3.  Transferred to SSBG.  Enter in column (A) the cumulative total of funds the State transferred to the Social Services Block Grant (SSBG) program from October 1 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.  Section 404(d)(2) limits the amount a State may transfer to no more than 100% of the cumulative total amount reported on Line 1(A) to SSBG.

Note:  The combined amount transferred to SSBG and the Discretionary Fund may not exceed 30% of the annual cumulative total reported on Line l(A).  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% of the annual cumulative amount reported on Line 1 (A).  All funds transferred to the SSBG program are subject to the statute and regulations of the recipient SSBG program.

Line 4.  Available for TANF.  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 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Cumulative Fiscal Year Expenditures and Obligations (cont.)

Line 5.  Cash and Work Based Assistance.  Enter in columns (A),(B),(C) and (D) the cumulative total expenditures for cash and work based assistance from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 6.  Work Activities.  Enter in columns (A),(B),(C) and (D) the cumulative total expenditures for work activities from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 7.  Child Care.  Enter in columns (A),(B),(C) and (D) the cumulative total expenditures for child care from October 1 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 SSBG programs.

Line 8.  Administration.  Enter in columns (A),(B),(C) and (D) the cumulative total expenditures for administrative costs from October 1 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% of the grant for administrative costs.  In addition, Section 404(b)(2) of the Act states that the 15% 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 this part.

For TANF funds, the 15% administrative cost cap applies to the amount Available for TANF reported on line 4(A) of this form.  For the Contingency Fund, the 15% administrative cost cap applies to the amount of total Federal expenditures reported on line 11(D).  For State expenditures reported in columns (B) and (C), the 15% administrative cost cap applies to the amount of Total Expenditures (line 11), reported for each of these columns.

Note:  The State must submit as an addendum attached to the fourth quarter report for each fiscal year (or more frequently, if there are changes), which identifies those administrative activities, which are subject to the 15% administrative cost cap.

Line 8(a).  Information Systems and Technology.  Enter in columns (A),(B),(C) and (D) the cumulative total expenditures for information systems and technology from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Cumulative Fiscal Year Expenditures and Obligations (cont.)

Line 9.  Transitional Services for Employed.  Enter in columns (A), (B), (C) and (D) the cumulative total expenditures to provide transitional services to families that no longer 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.

Note:  The State must submit as an addendum attached to the fourth quarter report for each fiscal year, which describes the types of services the State, provided under this line item.

Line 10.  Other Expenditures.  Enter in columns (A), (B), (C) and (D) the cumulative total other expenditures from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  034Other expenditures034 are those expenditures that cannot be reported under any other category on this form.

Note:  The State must submit as an addendum attached to the fourth quarter report for each fiscal year, which identifies the activities for which the other expenditures under this line item applies.

Line 11.  Total Expenditures.  Enter in columns (A), (B), (C) and (D) the cumulative total expenditures (Sum of Line 5 through Line 10) from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Line 12.  Federal Unliquidated Obligations.  Enter in columns (A) and (D) the cumulative total Federal unliquidated obligations from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

For the Contingency Fund, this line should indicate $0 for the report submitted for the fourth quarter.

Line 13.  Unobligated Balance.  Enter in columns (A) and (D) the cumulative total Federal unobligated balances from October 1 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 deobligated by ACF.

Line 14.  Estimate for Next Quarter Ended.  Enter in column (A) the estimate of TANF 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 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 containing an estimate by the State of the total sum to be expended by the State in the quarter under the State program funded under Section 403.

Paperwork Reduction Act of 1995

Public reporting for this collection of information is estimated to average 8 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.

Attachment 3.

TANF Implementation Dates>

State

Date

Alabama

11/15/96

Alaska

7/1/97

Arizona

10/1/96

Arkansas

7/1/97

California

11/26/96

Colorado

7/1/97

Connecticut

10/1/96

Delaware

3/10/97

District of Col.

3/1/97

Florida

10/1/96

Georgia

1/1/97

Hawaii

7/1/97

Idaho

7/1/97

Illinois

7/1/97

Indiana

10/1/96

Iowa

1/1/97

Kansas

10/1/96

Kentucky

10/18/96

Louisiana

1/1/97

Maine

11/1/96

Maryland

12/9/96

Massachusetts

9/30/96

Michigan

9/30/96

Minnesota

7/1/97

Mississippi

10/1/96

Missouri

12/1/96

Montana

2/1/97

Nebraska

12/1/96

Nevada

12/3/96

New Hampshire

10/1/96

New Jersey

2/1/97

New Mexico

7/1/97

New York

12/2/96

North Carolina

1/1/97

North Dakota

7/1/97

Ohio

10/1/96

Oklahoma

10/1/96

Oregon

10/1/96

Pennsylvania

3/3/97

Rhode Island

5/1/97

South Carolina

10/12/96

South Dakota

12/1/96

Tennessee

10/1/96

Texas

11/5/96

Utah

10/1/96

Vermont

9/20/96

Virginia

2/1/97

Washington

1/10/97

West Virginia

1/11/97

Wisconsin

9/30/96

Wyoming

1/1/97