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TANF-ACF-PI-2001-06 (Clarification on Completing the Annual Reports on TANF Programs (Attachment A) and State Maintenance-of-Effort (MOE) Programs (Form ACF-204) (Attachment B))

Published: October 24, 2001
Audience:
Temporary Assistance for Needy Families (TANF)
Topics:
State TANF and MOE Annual Reports
Types:
Program Instructions (PI)
Tags:
State Maintenance-of-Effort (MOE)

To:

State agencies administering the Temporary Assistance for Needy Families (TANF) program and other interested parties.

Subject:

Clarification on Completing the Annual Reports on TANF Programs (Attachment A) and State Maintenance-of-Effort (MOE) Programs (Form ACF-204) (Attachment B)

References:

Sections 403, 407, 409, and 411 of the Social Security Act; 45 CFR 265.9, and 265.10

Purpose:

The purpose of this Program Instruction (PI) is to clarify the instructions for
completing the TANF and MOE annual reports.  We hope that this PI will enhance the quality and consistency of information that States provide in the reports.

Background:

Section 45 CFR 265.9 of the TANF regulations provides that States must submit an annual report containing information on TANF and State MOE programs.  On October 10, 2000, we issued TANF-ACF-PI-00-6 (REVISED) which provided guidance on completing and submitting the annual reports.

Since the release of TANF-ACF-PI-00-6 (REVISED), we have had the opportunity to examine the FY 2000 annual TANF and MOE reports that States and the Territories have submitted.  We have also received a number of questions from States about completing these reports.  As a result, we need to clarify instructions for completing some of the items in the reports.

While States have used the flexibility afforded them to transform welfare into a program of work and responsibility, few people understand the extent of the transformation States have made.  We expected the annual reports to fill that void.  Unfortunately, our analysis showed that some State reports were not adequate for this purpose.  They did not include sufficient information about the type of benefits and services they provide to give families a helping hand, and move families into jobs.  It is critical that States report about the array of benefits and services provided to eligible clients.

Action:

This PI replaces in the entirety TANF-ACF-PI-00-6 (REVISED) and the attachments.  As we mentioned in PI-00-6 (REVISED), annual reports for a fiscal year are due at the same time as the fourth quarter TANF Data Report -- i.e., 45 days after the end of the quarter.  However, a State would not risk a penalty for failure to report timely if the State submits the reports by the end of the first quarter of the immediately succeeding fiscal year -- i.e., by December 31.  This affords States some extra time to ensure that their annual TANF and MOE reports are both comprehensive and complete.

We recommend that State program and fiscal staff coordinate their efforts to complete the ACF-204 information.  The sum of the MOE amounts claimed in this report should equal the total MOE amounts claimed under ALL programs on the State's 4th quarter financial reporting form ACF-196 -- i.e., both those in TANF and in separate State programs.  We will use the information provided in Attachment B to determine if States have met their MOE requirements.  If the State submits a revised ACF-196(s) for the fiscal year amending MOE expenditures, then the State should submit amendments to the ACF-204 information by March 31st of the immediately succeeding fiscal year correcting, adding, or deleting information as appropriate.

Complete, accurate, and timely reporting is important because the annual reports will be an important source for information about the different ways that States are using their resources to help families attain and maintain self-sufficiency.  We intend to include the information provided in the annual reports when we discuss program characteristics in our annual report to Congress.  We also will use the information in Congressional hearings about how TANF programs are evolving, in assessing State MOE expenditures, and in assessing the need for legislative changes.  Thus, it is very important that States submit the information required in these reports in a complete, accurate, and timely manner.

The State should submit the original version of the annual report (with original signatures) to: Administration for Children and Families, Office of Family Assistance, Aerospace Building, 5th Floor, 370 L'Enfant Promenade, S.W., Washington, D.C. 20447. It should also submit a copy to the ACF Regional Administrator.

Attachments:

Attachment A (Annual Report On TANF Programs and Attachment B (Annual Report On State Maintenance-of-Effort Programs: Form ACF-204)

Effective Date: 

This PI is effective beginning with the FY 2001 annual TANF and MOE report.

Inquiries:

Please direct inquiries and comments to the appropriate Administration for Children and Families (ACF) Regional Administrator.

/s/
 

Ann Burek
Acting Director
Office of Family Assistance


 

Attachment A

Annual Report On TANF Programs Under 45 CFR 265.9(b)

General Instructions:

Each State must provide the information indicated below on its TANF program regardless of the funding source -- i.e., no matter whether the State used segregated Federal TANF funds, segregated State TANF funds, or commingled funds to pay for the benefit or service.
If the State elects to report on other benefits or activities provided through other program funding streams, please mention it after the TANF-funded benefits or activities for each item.

1.  The State's definition of each work activity.

45 CFR 261.30 encompasses the 12 categories of work activities listed in Section 407(d) of the Social Security Act for purposes of determining the State's required minimum work participation rate(s).  Each State defines the activities that fall under each of these 12 categories and provides them to us.  This item is for that purpose. Therefore, your definitions should include the kinds of work activities that apply to each of the 12 categories.  For example, what activities comprise "job skills training directly related to employment" in your State?

2.  A description of the transitional services provided to families no longer receiving assistance due to employment.

Indicate the kinds of help provided to working families that received, but no longer receive, "assistance" as defined in 45 CFR 260.31.

3.  A description of how a State will reduce the amount of assistance payable to a family when an individual refuses to engage in work without good cause pursuant to 45 CFR 261.14 of this chapter.

4.  The average monthly number of payments for child care services made by the State through the use of disregards, by the following types of child care providers:

i.   Licensed/regulated in-home child care;

ii.  Licensed/regulated family child care;

iii.  Licensed/regulated group home child care;

iv.  Licensed/regulated center-based child care;

v.  Legally operating (i.e., no license category available in State or locality) in-home child care provided by a non-relative;

vi.  Legally operating (i.e., no license category available in State or locality) in-home child care provided by a relative;

vii.  Legally operating (i.e., no license category available in State or locality) family child care provided by a non-relative;

viii.  Legally operating (i.e., no license category available in State or locality) family child care provided by a relative;

ix.  Legally operating (i.e., no license category available in State or locality) group child care provided by a non-relative;

x.  Legally operating (i.e., no license category available in State or locality) group child care provided by a relative; and

xi.  Legally operated (i.e., no license category available in State or locality) center-based child care

5.  If the State has adopted the Family Violence Option and wants Federal recognition of its good cause domestic violence waivers under 45 CFR 260.50-58, then provide (a) a description of the strategies and procedures in place to ensure that victims of domestic violence receive appropriate alternative services and (b) an aggregate figure for the total number of good cause domestic waivers granted.
 
6.  A description of any nonrecurrent, short-term benefits (as defined in 45 CFR 260.31(b)(1)) provided, including:

i.  The eligibility criteria associated with such benefits, including any restrictions on the amount, duration, or frequency of payments;

ii.  Any policies that limit such payments to families that are eligible for TANF assistance or that have the effect of delaying or suspending a family's eligibility for assistance; and

iii.  Any procedures or activities developed under the TANF program to ensure that individuals diverted from assistance receive information about, referrals to, or access to other program benefits (such as Medicaid and food stamps) that might help them make the transition from welfare to work. 

7.  A description of the grievance procedures the State has established and is maintaining to resolve displacement complaints, pursuant to section 407(f)(3) of the Social Security Act.  This description must include the name of the State agency with the lead responsibility for administering this provision and explanations of how the State has notified the public about these procedures and how an individual can register a complaint.

8.  A summary of State programs and activities directed at the third and fourth statutory purposes of TANF (as specified at 45 CFR 260.20(c) and (d) of this chapter).

a.  Summarize below, the State programs and activities directed at preventing and reducing the incidence of out-of-wedlock pregnancies and establishing annual numerical goals for preventing and reducing the incidence of these pregnancies (TANF purpose 3):

b.  Summarize below, the State programs and activities directed at encouraging the formation and maintenance of two-parent families (TANF purpose 4):

9.  An estimate of the total number of individuals who have participated in subsidized employment under §261.30(b) or (c) of this chapter.


Attachment B

Annual Report on State Maintenance-of-Effort Programs: Form ACF-204

State ___________________________ Fiscal Year ______________
Date Submitted ___________________

Provide the following information for EACH PROGRAM (according to the nature of the benefit or service provided) for which the State claims MOE expenditures.  Complete and submit this report in accordance with the attached instructions.

7.  Name of Benefit or Service Program
 
1.  Description of the Major Program Benefits, Services, and Activities:

2.  Purpose(s) of Benefit or Service Program:

3.  Program Type. (Check one)

__________ This Program is operated under the TANF program.
__________ This Program is a separate State program.

4.   Description of Work Activities (Complete only if this program is a separate State program):
 
5.  Total State Expenditures for the Program for the Fiscal Year: _________________

6.  Total State MOE Expenditures under the Program for the Fiscal Year: _________________

7.  Total Number of Families Served under the Program with MOE Funds: ________________________

This last figure represents (check one):

_________ The average monthly total for the fiscal year.
_________ The total served over the fiscal year.


8.  Financial Eligibility Criteria for Receiving MOE-funded Program Benefits or Services:

9.  Prior Program Authorization: Was this program authorized and allowable under prior law? (check one)

Yes _______ No _______

10.  Total Program Expenditures in FY 1995: _________________________
(NOTE: provide only if response on question 10 is No)

This certifies that all families for which the State claims MOE expenditures for the fiscal year meet the State's criteria for "eligible families." (with emphasis)

SIGNATURE: ___________________________________________

NAME: _________________________________________________

TITLE: _________________________________________________

Approved OMB No. 0970-0199 Form ACF-204, expires 6/30/2002.


INSTRUCTION FOR COMPLETION OF FORM ACF-204

Annual Report on State Maintenance-of-Effort Programs

Each State must complete and submit this report in accordance with these instructions and the requirements at 45 CFR 265.9(c).

Due Dates:  This form, together with the other information required in the annual report (as specified at 45 CFR 265.9), is due November 14.  However, a State will not receive a reporting penalty if it submits the data required in 45 CFR 265.9(b)(1) and (b)(2) by December 31.

A State must submit the information on this form on a timely basis in order for us to determine that it has met its MOE requirements for a fiscal year.  If a State fails to submit this information or to document its MOE expenditures adequately, it may be subject to the applicable MOE penalties.

States must submit this report for each fiscal year and include information for each benefit or service program for which the State has claimed MOE expenditures for the fiscal year.  (with emphasis)

We recommend that State program and fiscal staff coordinate their efforts to complete this report.  The sum of the MOE amounts claimed in this report should equal the total MOE amounts claimed under ALL programs on the State's 4thquarter financial reporting form ACF-196 -- i.e., both those in TANF and in separate State programs.

Under 45 CFR 265.9(d), if a State has submitted information required under this form as part of its State plan, it may meet the reporting requirements by providing appropriate plan references rather than re-submitting the information.  However, this option only applies if the State plan actually contains the requested MOE information.  Further, if a State reported information required in this form in the prior annual report and the information is still correct and valid, the State may provide a reference to the earlier information in lieu of re-transmittal.  Under this provision, we would expect a State always to complete items 1 and 6-8 for each MOE program each year.  However, a State could answer items 2-5 and 9-11 by cross-reference, where appropriate.

Distribution:  The original copy (with original signatures) should be submitted to: Administration for Children and Families, Office of Family Assistance, Aerospace Building, 5th 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 dollar amounts to the nearest dollar.  Omit cents.
  • Enter State Name
  • Enter the Fiscal Year for which this report is being submitted.  Enter the date that the report is being submitted.
  • Submit a separate ACF-204 reporting about each type of benefit and service.  Or, submit one 204 that clearly delineates the information reported on each type of benefit and service.  (See instructions under item 1.)
  • Enter applicable information in items 2 through 11 about the benefit or service reported in item 1.
  • Specific Instructions By Line Item:

This report covers ALL State and local programs for which the States has claimed MOE expenditures. This includes benefits and services that are considered "assistance" as defined at 45 CFR 260.31, as well as those that are not considered "assistance."  MOE expenditures made either under the TANF program or under separate State programs may count as MOE if (a) the expenditure was made for the types of benefits and/or services specified in 45 CFR 263.2 (a) (e.g., cash assistance or child care) and is reasonably calculated to meet a purpose of TANF; (b) the benefit and/or service is provided to "eligible family" members as defined in 45 CFR 263.2 (b); and (c) the expenditure is otherwise allowable under 45 CFR 263.3 - 263.6.

The term "separate State program" has the meaning at 45 CFR 260.30. Thus, if MOE funds help to pay for local "non-TANF" programs, the State would treat such a program as a "separate State program" for the purpose of this report.
Line 1.  Name of benefit or service program.

Enter the name of the specific benefit or service provided through the particular program (e.g., transportation, after-school program, child care, fatherhood initiative, ongoing cash assistance for legal immigrants, MOE funds to a Tribe in the State operating a Tribal TANF program, etc.).  While States have some flexibility on how they define "program," for purposes of this report, States must differentiate by the nature or type of benefit and service provided.  Thus, for a State that does not use separate State program MOE funds, it is not enough to report the "TANF program" in this item as the only benefit and service the State provides with MOE funds. Instead, we want to know about the specific benefits and services States provide to eligible families.  This enables us to learn the ways in which States are helping eligible families.  It also enables us to better assess whether the activities being funded might be subject to the "new spending" test.

Accordingly, States would submit a separate ACF-204 reporting about each type of benefit and service. Or, States may submit one 204 that clearly delineates the information reported on each type of benefit and service.  For example, child care would be 1a; transportation, 1b; fatherhood initiative, 1c; etc.  All subsequent items (2-11) would also follow the same pattern, so that the information can be properly matched. States may choose either to report the administrative activities and expenditures in connection with the benefits and services separately or to indicate that the benefit(s) named in this item includes associated administrative and/or system activities.

In general, States determine what records to use to report about the various benefits and services.  For example, the State may want to use its TANF agency's budgetary categories for the expenditure of MOE funds, plus any expenditure information about qualified activities from other agencies as necessary.  Also, States do not have to report on all of the individual county expenditures, projects, or on every contract, no matter how small.  Rather, States may report aggregate expenditures for the particular category of benefit or service.  When States report aggregate figures, they must maintain adequate records to document how they derived the aggregate program information.

For example, if several budget accounts or line items in the State budget fund a particular program, the State may report total expenditures and other data at the broader program level.  This includes funds paid or passed through to the counties to provide the various benefits and services. States do not need to report separately on county expenditures.

Likewise, if a State funds multiple contracts or provides grants or funds to some of its counties or other local jurisdictions for special projects through one account, it need not report separately on each contract or project.  Rather, the State would report on the total expenditures for the particular activity.  For example, suppose a State provides MOE grant funds to some or all of its counties for after-school programs for "at risk" students.  The State would report the total amount of funds provided to the counties for after-school programs, rather than the individual amounts by county.

There may be occasions when reporting at a broader categorical level will be inadequate.  This is the case when the "new spending" limitation applies.  For example, suppose a State's current program includes some major benefits and services that were authorized under prior law and some major benefits or services that were not authorized under prior law.  For these situations, the State must address these two types of expenditures separately, by reporting them as different programs (with emphasis) in this report.

Example:

Assume that a State has an MOE-funded program of transitional benefits that serves eligible families and includes child care, transportation assistance, job retention, and job advancement services.  Transitional child care was previously provided under section 403 of the Act, but the other transitional benefits were not available under the State's former JOBS or AFDC programs.  The State's transitional transportation program existed in FY 1995 and was not authorized and allowable under prior law.  The State first began a program of job retention and job advancement services during FY 1998.

The State would report on transitional child care benefits as one of its MOE programs.  Transitional child care was authorized and allowable under prior law and therefore is not subject to the "new spending" limitation.  Thus, as long as otherwise allowable, all the State's transitional child care expenditures would count as MOE.

The State would report on its transitional transportation program as a second program. This program is subject to the "new spending" limitation because it was not authorized under prior law.  The State would check "No" in item 10 and enter the total program expenditures in FY 1995 in item 11.  In addition, the State would indicate in item 7 that the entire amount entered is "new spending" only -- i.e., the excess amount spent on eligible families in the current fiscal year (after comparing total qualified State expenditures with respect to eligible families for the current fiscal year with total State expenditures for the program in FY 1995).

The State would report on its job retention and job advancement services as a third program.  While this State program was not authorized under prior law, it is not subject to the "new spending" limitation because it is not a pre-existing program -- i.e., did not exist during FY 1995.  Nonetheless, the State would check "No" in item 10 and enter $0 in item 11 because the State did not provide these program benefits in 1995.  All of its spending during the current fiscal year to provide the program benefit to eligible family members is "new spending" and would count towards MOE.  Accordingly, the State would indicate in item 7 that the entire amount entered is "new spending" -- ($0 total State expenditures in FY 1995 compared with the total qualified State expenditures with respect to eligible families claimed for the current fiscal year).

State reports must contain sufficient detail to provide meaningful information on the State's MOE programs and expenditures, and the program categories States use must be adequate to support the application of the "new spending" test at 45 CFR 265.3.

Line 2.  Description of major program benefits, services, and activities.

Describe the benefit(s) or service(s) named in item 1, including the major activities.

Line 3.  Purpose(s) of benefit or service program.

State the purpose(s) of the benefit(s) or service(s) named in item 1 and relate this purpose to the statutory and regulatory TANF purposes (at section 401 of the Social Security Act and 45 CFR 260.20 of the TANF regulations).

Line 4.  Program type.

Put an "X" on the appropriate line to indicate whether the MOE expenditures for the benefit(s) or service(s) named in item 1 are being made under the TANF program (using MOE funds that have been commingled with or segregated from Federal TANF funds) or under a separate State program.

Line 5.  Description of work activities. 

If the State paid for the benefit(s) or service(s) named in item 1 program with separate State program (SSP) funds, then describe the work activities (if any) provided for eligible families and the extent to which eligible families are subject to work requirements.  To avoid duplicative reporting, if the work activities are the same as the TANF work activities (or are a subset of the TANF work activities), you may just provide a list of the SSP work activities and a cross-reference to the applicable definitions of the TANF work activities included in the annual report (as required in 45 CFR 265.9(b)(1)).

Also include information explaining whether individuals served by the program must participate in work activities and describing the extent to which such requirements apply (e.g., to which categories of recipients).

Line 6.  Total State expenditures for the program for the fiscal year. 

Enter the total dollar amount of non-Federal funds spent to pay for the benefit(s) or service(s) named in item 1 during the Federal fiscal year (regardless of whether such expenditures were claimed as MOE).

Line 7.  Total State MOE expenditures under the program for the fiscal year.

Enter how much of the amount reported in item 6 to provide the benefit(s) or service(s) named in item 1 the State claimed toward its MOE requirement.  States may choose either to report the administrative expenditures in connection with the benefits and services separately or to subsume those expenditures into the report about the benefit or service provided.  But, the choice must be consistent with the information entered in item 1.  For example, if the State reported in line 1 that the benefit includes connected administrative and/or system activities, then the State must include such expenditures in the total for this item.

Furthermore, when a State provides child care benefits, as indicated in item 1, and also receives CCDF Matching Funds, the State must indicate how much of the amount entered in this item was also used to meet the State's CCDF Matching Fund requirements.  In addition, if the answer to line 10 is "No" (i.e., the benefit program was not previously authorized and allowable under prior law), then the State must indicate how much of the amount entered in this item is "new spending."

Finally, the sum of the expenditures entered into this item should equal the total MOE expenditures claimed under all programs on the State's 4th quarter financial reporting form ACF-196.

Line 8.  Total number of families served under the program with MOE funds.

Enter the number of eligible families that are receiving the benefit(s) or service(s) named in line 1 that are funded in whole or in part with State MOE funds.  States may use reasonable estimates that have a sound basis where actual numbers are not available.  This may include estimates based on samples.  Also, put an "X" on the appropriate line to indicate whether the number being provided is a report on the average monthly number of families being served or on the total number served over the course of the fiscal year.  States would report in this manner even if the State used MOE funds that were commingled with Federal TANF funds to pay for the service.  Hence, the State would not allocate the total number of families according to the percentage of MOE funds that have been commingled with TANF funds. For example, suppose the State used commingled funds to pay for non-compulsory pre-k services.  Two hundred (200) eligible families received this benefit over the course of the fiscal year. The commingled funds are comprised of 80% Federal TANF funds and 20% MOE funds.  The State would report 200 eligible families in this item, not 40.  The State must report all eligible families that were provided the benefit or service, even if just one or two members of the eligible family actually received the benefit.

Line 9.  Financial eligibility criteria for receiving the MOE-funded program benefit or service.

Provide the financial eligibility criteria (income as well as resources, if applicable) that a family must meet in order to receive the benefit(s) or service(s) named in item 1.  If there is more than one kind of major benefit or service provided under the program and the financial eligibility criteria differ for the different kinds of benefits or services available under the program, specify the financial eligibility criteria for each of the major benefits and services.  For example, the State defines a non-custodial parent as a member of his/her child's custodial eligible family.  This State has a fatherhood program targeted at needy non-custodial fathers where certain counseling and peer support activities are available to the needy father if the eligible family's income is at or below 300% of the poverty level.  Additional education, employment-related services, and work supports are available only for those needy fathers where the eligible family's income is at or below 200% of the poverty level and the needy father has an outstanding child support obligation.

States may also report any other non-financial eligibility criteria that must be met to receive the benefit.

Line 10.  Prior program authorization.

Put an "X" on the appropriate line to indicate whether the benefit(s) or service(s) named in line 1 was authorized and allowable under prior law.  Programs that would have been previously authorized and allowable under prior law (i.e., under the State's approved State IV-A or IV-F plan in effect as of August 21, 1996) are not subject to the "new spending" limitation and the expenditures count in their entirety (subject to the cap on double-counting child care expenditures used to meet the requirements of receiving CCDF Matching Funds) (see 45 CFR 263.5(a) and 45 CFR 263.3(a)).

Line 11.  Total program expenditures in FY 1995.

Complete this item only if the answer to item 10 is "No" -- i.e., the program was not previously authorized and allowable under prior law.

Enter the total expenditures made in Federal Fiscal Year 1995 for the benefit(s) or service(s) program named in line 1.  In other words, you should enter all program expenditures, regardless of whether the spending was on behalf of eligible families.  Only qualified State expenditures above this level made with respect to eligible families in the current fiscal year may count as MOE.
Should a State enter $0 in this item, please provide a brief explanation.
Certification.

An authorized official must sign the certification.  Under the signature line, type the title of the authorized official, together with the agency name.  When a State submits multiple ACF-204's, just one signed certification is necessary provided there is an annotation that tells us that the certification covers ALL the ACF 204's.


Paperwork Reduction Act of 1995

Public reporting for this collection of information is estimated to average 80 hours per response, including the time for reviewing instructions, searching existing sources, gathering and maintaining the data needed, and completing 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. The current OMB control number is displayed in the lower left-hand corner of the form.