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TANF-ACF-PI-2009-11 (Office of Management and Budget’s Approval of the Revised ACF-196T Tribal TANF Financial Report Form for the Reporting of Emergency Fund Awarded under the American Recovery and Reinvestment Act (ARRA) of 2009, (Public Law 111-5))

Published: November 30, 2009
Audience:
Tribal TANF
Topics:
Data Collection and Reporting, Financial, Form ACF-196 Supplement, Data Collection and Reporting, Emergency Fund
Types:
Program Instructions (PI), Reporting Forms
Tags:
ACF-196T, Social Security Act

TO:

Tribal Agencies administering the Temporary Assistance for Needy Families (TANF) program under Title IV-A of the Social Security Act, and other interested parties.

SUBJECT:

Office of Management and Budget’s Approval of the Revised ACF-196T Tribal TANF Financial Report Form for the Reporting of Emergency Fund Awarded under the American Recovery and Reinvestment Act (ARRA) of 2009, (Public Law 111-5).

PURPOSE

This Program Instruction informs Tribes of the approval of ACF-196T by the Office of Management and Budget.  All Tribal TANF Grantees must use the new form beginning with the fourth quarter of FY 2009.

REFERENCES:

Title IV-A, Section 412 of the Social Security Act (the Act), 45 CFR 264.245, and ARRA Public Law 111-5.

BACKGROUND:

ARRA requires federal agencies to report how Emergency Funds awarded under ARRA were expended.  On September 29, 2009, the OMB approved the revised ACF-196T (revised for reporting TANF Emergency Fund expenditures).  Tribes must use the revised form ACF-196T pursuant Section 411 of the Act, and 45 CFR 265.3.  The revised form provides a column (Column D) for reporting TANF Emergency Fund expenditures.

ACTION: 

Beginning with submission of the expenditure report for the period July 1, 2009 to September 30, 2009 (fourth quarter FY 2009), all Tribal Grantees must use the revised ACF-196T Form to report TANF expenditures.  Tribes receiving ARRA funds in FY 2009 and/or FY 2010 must provide ARRA expenditures (Column D) until all TANF and ARRA funds have been expended.  Tribes not receiving ARRA funds may leave the column blank

Tribes should photocopy sufficient copies of the attached ACF-196T Form and Instructions to meet the quarterly reporting requirement. Quarterly reports must be received by ACF within 45 days after the end of each quarterly period.  Reports may be submitted by mail or electronically.  When submitting the ACF-196T by mail, the original should be sent to:

Administration for Children and Families
Office of Administration
Division of Mandatory Grants (Tribal TANF)
370 L’Enfant Promenade, S.W. 6th Floor East
Washington, D.C. 20447

And, a copy must be sent to the ACF Regional Office servicing the Tribe where you are located.  See the enclosed listing of ACF Regional Offices for the address of the ACF Regional Office that services your Tribe. 

Tribal grantees have the option to submit TANF expenditure data electronically.  Electronic submission is available through the Internet using the On Line Data Collection (OLDC) .  Access to OLDC can be obtained by contacting the ACF Regional Grants Management Officer in your area (see attachment).

ATTACHMENTS:

1. Instructions for the completion of the ACF-196T Form (revised for ARRA reporting).
2. Copy of the ACF 196T Tribal TANF Report Form (revised for ARRA reporting).
3. ACF Regional Grants Management Officers – Contact information
4. Request for Online Data Collection (OLDC) Access

EFFECTIVE DATE:

October 1, 2009

INQUIRES:

Inquires and comments should be directed to the ACF Regional Office.

 

     /s/                            

Curtis L. Coy
Deputy Assistant Secretary
   for Administration

 

     /s/

Ann H. Barbagall
Acting Director
Office of Family Assistance


 

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

 

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

Tribal grantees are required to complete and submit this report in accordance with these instructions on behalf of the Tribal Lead Agency administering the TANF program.

Tribal Lead Agencies whose program is funded directly from ACF (the Administration for Children and Families) have the option of submitting the form ACF-196T either electronically through Online Data Collection (OLDC) or by mailing the completed form and copies.  ACF encourages grantees to use OLDC since it reduces paperwork, allows for quicker processing, automatically completes required calculations, and checks for data entry errors.

Note:  Tribal TANF grantees operating an approved demonstration under PL 102-477 are not required to submit the ACF-196T.  These grantees must adhere to the TANF financial reporting requirements issued by the Department of Interior.  See the report and instructions associated with OMB Control No. 1076-0135, expiration date 09/30/2010.

Submission by Mail:     

The original copy (with original signatures) must be submitted to:

                        Administration for Children and Families
                        Office of Administration
                        Division of Mandatory Grants (Tribal TANF)
                        370 L’Enfant Promenade, S.W. 6th Floor East
                        Washington, D.C.  20447

Additionally, a copy must be submitted to the ACF Regional Office supporting your Tribe.  (See attachment for address of ACF Regional Offices).

Electronic Submission:

The ACF-196T is available for submission through the Internet using OLDC.  Tribal Lead Agencies that already have OLDC assignments may access the system at https://extranet.acf.hhs.gov/ssi .   Tribal Lead Agencies may obtain access to the OLDC system by submitting an OLDC Request Form to the ACF Regional Office in your area.  The OLDC 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 OLDC Request Form may be emailed or faxed to your Regional Office contact (see attachment).  Please submit an OLDC Request Form for each staff person who will play a role in using OLDC.  ACF will create a User ID based on the information provided on the OLDC Request Form.  An e-mail message is automatically sent to the staff member identified on the OLDC Request Form when an OLDC User ID and password is created for that person.

Due Date: Regardless of whether the ACF-196T is submitted electronically or by mail, completed forms must be received by ACF within 45 days after the end of each quarter of the Federal fiscal year.  Reports for the current year award are due on February 14th, May 15th, August 14th, and November 14th.

In addition to the quarterly reports for the current year award, a Tribe must also submit quarterly reports for prior TANF awards where the funds have not been completely expended.  When TANF funds are completely expended, the Tribe should 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 2006, Tribe ABC receives TANF funds for FY 2006, the Tribe has funds remaining in FY 2004 and FY 2005 awards.   On September 30, 2006, Tribe ABC has not expended all the funds for FY 2006 and FY 2005.  However, the Tribe has expended the remaining funds in FY 2004.  On or before November 14, 2006, Tribe ABC must submit the following reports for the period ending September 30, 2006:

1.  Quarterly report for FY 2006 award.
2.  Quarterly report for FY 2005 award.
3.  A final report for FY 2004 award.

Note: Prior fiscal year unobligated balances may only be expended on assistance, as defined in 45 CFR 286.10, or on related administrative costs of providing that assistance.  

As cited in 45 CFR 286.270, Tribes not submitting the required quarterly Tribal TANF Financial Report may give rise to a penalty under section 286.200.

Additionally, should there be a need to revise a report for the previous quarter.  The Tribe has until the end date of the current quarter to submit that revised report.  Otherwise, any revised data should be incorporated into the next quarterly report due.

General Instructions

  • Round all entries to the nearest dollar (omit cents).  All entries are cumulative totals from when the award was initially awarded to the end of the report period.
  •  Include costs of contracts and subcontracts in the appropriate reporting category based on their nature or function
  • Tribe: Enter Tribe Name.
  • Grant Award Year: Identify the Federal fiscal year the funds were awarded.
  • Employer ID Number: Enter the Tribe's Employer Identification Number (EIN).
  • Report Period: Enter the period for which this report is being submitted.  Quarterly reports should be the start and end of the quarter in a Federal fiscal year (FY) – i.e. 7/1/05 to 9/30/05.  
  • Indicate whether this submission is an “original” or a “revised” (a revision to a report that was previously submitted for the same period).
  • Indicate whether this report is a “quarterly” or a “final” report.  A Tribe should indicate “quarterly” if it plans future expenditures from the given fiscal year or indicate “final” if it has expended all funds from the TANF award.
  • Expenditures (for lines 2 through 4) are the funds that have been paid for TANF expenses.  Obligations not yet paid are not to be included.
  • Report must be signed (certified) by the individual responsible for the expenditure of Federal TANF funds in accordance with all statutes, rules, regulations and polices that apply to the expenditure of Federal TANF funds.
  • Blocks that are shaded, indicate that the entry of financial data are not required or are not applicable.

Line Item Instructions

Line 1 – Total Federal Funds Awarded.  Enter in columns (A) the cumulative total of Federal TANF funds awarded to the Tribe during the Federal fiscal year (from October 1 through September 30).  Enter in column (B) the cumulative total of State MOE (Maintenance of Effort) funds received by the Tribe from the State for the same time period.

Line 2a – Cash Assistance Payments.  Enter in columns (A) and (B) the cumulative amount of cash assistance payments. (45 CFR 286.10(a) (1))

Line 2b – Other Assistance Expenditures.  Enter in columns (A) and (B) the total expenditures for all other TANF assistance for which the period the report is being submitted.  Other assistance expenditures may include (45 CFR 286.10(a)(2):

  1. Expenditures for families that are not employed but need transportation services to participate in other work activities as provided under the Tribe's TANF plan.  Do not include transportation supports provided as a nonrecurring, short-term benefit (for example, during applicant job search).
  2. Child care expenditures for families that are not employed, but need child care to participate in other work activities as provided under the Tribe's TANF plan.  Do not include child care provided as a nonrecurring, short-term benefit (for example, during applicant job search or 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).

Line 2c.  Total Expenditures on Assistance.  This line is the sum of Lines 2a and 2b.

Line 3a – Administration Expenditures.  Enter in columns (A) and (B) the cumulative total expenditures for administrative costs (as defined at 45 CFR 286.5) for the period the report is being submitted.

Note: The Tribe's administrative cost cap applies to the Total TFAG awarded and reported on Line 1 (column A) of this form. The Tribe's administrative cost cap must be within the negotiated administrative cost cap as described in section 286.50.  Tribes were notified of their negotiated administrative cost cap by the Division of Tribal Services, ACF.  Based on the nature or function of the contract, Tribes must include appropriate administrative costs associated with contracts and subcontracts that count towards the negotiated administrative cost caps.

Line 3b – Systems Expenditures.  Enter in columns (A), and (B) the cumulative total expenditures for systems costs related to monitoring and tracking under the program for the period the report is being submitted.

Note:  45 CFR 286.50 of the regulations limit Tribal grantees to expend no more than the negotiated administrative cap of the grant for administrative costs.  Section 286.55(b) of the regulations states that the negotiated 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.

Line 3c – Other Non-Assistance Expenditures.  Enter in columns (A), and (B) the cumulative total expenditures for other expenditures considered "expenditures on non-assistance" that were not included on Lines 3a and 3b for the period the report is being submitted.  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.  Costs may include:

  1. Work subsidies 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 as provided or allowed under the Tribe's TANF plan that are within the definition of assistance.
  2. Include costs related to educational and training activities. 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.
  3. Include 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.
  4. Expenditures for child care that does not meet the definition of assistance.  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 nonrecurrent, short-term benefit (e.g., during applicant job search or to a recently employed family during a temporary period of unemployment).
  5. Expenditures for transportation activities that do not meet the definition of assistance.  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 nonrecurring, short-term benefit (e.g., during applicant job search or to a recently employed family during a temporary period of unemployment).
  6. Expenditures for the Department of Transportation Access to JOBS program.  Column (A) must include only Federal TANF expenditures that are used as non-Federal match to meet matching requirements for the Department of Transportation Job Access program.
  7. Expenditures on contributions to IDA (Individual Development Accounts) and other expenditures related to the operation of an IDA program that fall outside the definition of administrative costs.
  8. Expenditures on refundable earned income tax credits paid to families and otherwise consistent with the requirements of 45 CFR 260 and 286.10 of the Tribal TANF regulations from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.  Include any Tribal tax credits that represent a specific portion of the Federal Earned Income Credit and expenditures on similar Tribal programs designed to defray the costs of employment for low-income families.
  9. 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.
  10. Include expenditures for prevention of out-of-wedlock pregnancies activities, two-parent family formation, and maintenance activities that have not otherwise been reported.

Line 3d – Total Non-Assistance Expenditures.  This line is the sum of Lines 3a, 3b, and 3c.

Line 4 – Total Expenditures.  Enter in columns (A) and (B) the sum of Line 2c and Line 3d.

Line 5 - Unliquidated Balance.  Enter in Column (A) the total Federal unliquidated obligations from October 1 through September 30 of the Federal fiscal year.  Amounts reported must meet the definition of obligations contained in 45 CFR Part 92.3.  Include contracts or sub-grants the Tribe entered into during the period that have not been paid by the Tribe by the end of the report period.

Line 6 – Unobligated Balance. Enter in column (A) unobligated balances for the report period (Line 1 minus lines 4 and 5).

Line 7 – Tribe Replacement Funds.  Enter in column (C) the cumulative total Tribal funds expended as a result of the imposition of a TANF penalty for the report period for which the report is being submitted.

Explanation of Columns:

Column (A) Line 1: Federal TFAG (Tribal Family Assistance Grant) refers to the amount of TANF grant awarded to the Tribe for the report period.

Column (A) Lines 2 through 4: Refers to the cumulative total of Federal TANF funds the Tribe expended under its TANF program.  The amounts reported on these lines must be actual expenditures or obligations made in accordance with all applicable statutes and regulations.

Column (A) Line 6: Refers to the Federal TANF funds the Tribe obligated under its TANF program but has not yet liquidated.  The amounts reported on this line item must meet the definition of an obligation contained in 45 CFR Part 92.  This line is calculated by subtracting the sum of the amounts on lines 4 and 5 from the amount on Line 1.

Column (B) Line 1: Refers the total State MOE funds contributed by the State to the Tribe that the Tribe expended under its TANF plan that will count towards the State's MOE requirement.

Column (B) Lines 2 through 4: Refer to Tribal TANF expenditures that the Tribe is making with State contributed Maintenance-of-Effort (MOE) funds.

Column (C) Line 7: Refers to Tribal funds that the Tribe must expend (replace) in the TANF program due to the assessment of a penalty (a reduction in its TANF grant award) that occurred during the year.  If a Tribe's Tribal Family Assistance Grant is reduced because of the imposition of a penalty under Section 409 of the Social Security Act, Section 409(a)(12) provides that the Tribe must replace the funds lost due to the penalty with Tribal funds in an amount that is no less than the amount withheld.


 

ACF Regional Grants Management Officers (as of November 2009)

 

Region 1 – CT, ME, MA NH, RI, VT

 Rick Borseti

Grants Mgmt Officer

DHHS, ACF – Region 1

JFK Federal Building, Room 2025

Boston, MA  02203

 Phone: (617) 565-2443

 

Region 6 – AR, LA, NM, OK, TX

 Ray Bishop

Grants Mgmt Officer  

DHHS, ACF - Region 6

1301 Young Street, Room 945

Dallas, TX  75202

Phone: (214) 767-8849

Region 2 – NJ, NY, PR, VI

Clinton McGrane

Grants Mgmt Officer  

DHHS, ACF – Region 2

26 Federal Plaza, Room 4114

New York, NY  10278

 

 Phone: (212) 264-2890 x1

Region 7 – IA, KS, MO, NE

 Nadine Roth

Grants Mgmt Officer  

DHHS/ACF – Region 7

Federal Office Building

601 E. 12th Street, Rm 276

Kansas City, MO  64106

Phone: (816) 426-22 81

Region 3 – DE, DC, MD, PA, VA, WV

 Ron Gardner

Grants Mgmt Officer  

DHHS, ACF – Region 3

Public Ledger Building

150 S. Independence, Mall W, Ste 864

Philadelphia, PA  19106-3499

 Phone: (215) 861-4016

Region 8 – CO, MT, ND, SD, UT, WY

Jeff Newton

Grants Mgmt Officer  

DHHS/ACF/OFO – Region 8

Federal Office Building

1961 Stout Street, 9th Floor

Denver, CO  80294

 Phone: (303) 844-1149

Region 4 – AL, FL, GA, KY, MS, NC, SC, TN

 James Colvin

Grants Mgmt Officer  

DHHS, ACF – Region 4

Atlanta Federal Center

61 Forsyth Street, SW,  Ste #4M60

Atlanta, GA  30303
 

Phone: (404) 562-2838

Region 9 – AZ, CA, GU, HI, NV

Pat Colonnese

Grants Mgmt Officer  

DHHS, ACF – Region 9

Federal Building

90 7th Street, Ninth Floor

San Francisco CA  94103
 

Phone: (415) 437-8419

Region 5 – IL, IN, MI, MN, OH, WI

Eric Staples

Grants Mgmt Officer  

DHHS, ACF – Region 5

233 N. Michigan Ave., Ste 400

Chicago, IL  60601

 

Phone: (312) 353-6350

Region 10 – AK, ID, OR, WA

 Teresa Trimble

Grants Mgmt Officer  

DHHS, ACF – Region 10

Blanchard Plaza

2201 Sixth Avenue, Ste 300, M/S RX-72

Seattle, WA  98121
 

Phone: (206) 615-2614

 


 

Request for Online Data Collection (OLDC) Access

Instructions

To request a new OLDC account or to add additional permissions to an existing account, please complete the OLDC Request Form on the following page. When complete, e-mail or fax the form to your ACF Grants Office. Account information (ID and Password) is automatically e-mailed to the new user.

Helpful Hints

 Save and name the completed form to be returned as an e-mail attachment. To submit multiple requests, save each completed form as its own file name. Attach saved files to an e-mail message addressed to your ACF Grants Officer. ACF no longer accepts ZIP files.

 List of Job Types

ACF Staff

Grant Partners

C/O Grants Officer - All grant information from the Central Office Grants Specialists is reviewed by a Central Office Grants Officer.  Central Office Grants Officers have the authority to review and approve the grant information of a specific program.

Grant Administrator - Person responsible for assigning roles to staff members working with a specific program or grant. May also create new users for their organization The Grant Administrator is assigned all roles available to non-federal customers.

C/O Specialist - Receives Recommendations from the Regional Grants Officers and prepares the grant for the Central Office Grants Officer.

Data Entry Person - Person responsible for entering grant report data into OLDC.  The Data Entry Person is able to create and edit grant reports by default. Additional roles may be given, including Certify, Submit, and Unsubmit.

R/O Grants Officer - The authority to review and approve the grant information of a specific grantee within a particular region.

 Authorized Official – Person directly involved in the processing of the grant. This might be a Financial Officer (FO) in charge of budgeting the grant, or a member of an audit team.  An Authorized Official has view-only and Certify roles by default.  Additional roles such as Submit may be assigned to the Authorized Official.

R/O Specialist - The authority responsible for processing the grant information of a specific grantee within a particular region.

Grant Director - Manager of the grant recipient. The default roles are View-only and Certify. The Grant Director may be given other available permissions if required.

View-Only – Read and print report forms, but cannot perform any action such as data entry.

View-Only – Read and print report forms, but cannot perform any action such as data entry.

 

List of Roles

Roles

Role Abbreviation

Roles

Role Abbreviation

Certify with Signature Authority

C

Delete Grant Form

DF

Director Signature Authority

D

Revise Submitted Grant Form

RF

Submit Grant Form*

S

Export Files from OLDC

EX

Unsubmit Grant Form*

US

Import Files to OLDC

IM

Add File Attachments

AA

RO Acceptance**

RA

Create New Grant Form

CF

CO Acceptance**

CA

Edit Existing Grant Form

EF

 

 

*These additional roles must be assigned to at least one person per Grant.

** ACF Staff Only

These roles are automatically assigned to the Data Entry Job Type.
 

If you have any questions about completing this form, please contact your ACF Grants Office, or send e-mail to app_support@acf.hhs.gov.

Security Considerations

ALWAYS PROTECT SENSITIVE UNCLASSIFIED INFORMATION:  Sensitive information requires protection from inappropriate disclosure, alteration and loss.

UNAUTHORIZED REPRODUCTION OF COPYRIGHTED SOFTWARE IS AGAINST THE LAW:  Failure to comply may result in fines up to $10,000.00 and 10 years imprisonment.   Some software is export controlled and should not be sent or used outside of the U.S.  All software provided by ACF is the property of ACF and shall not be copied, transferred or distributed. 

 WARNING!  You are being granted access to a U.S. Government computer system.  Access is granted for official use only.  Misuse or unauthorized use of this computer system is prohibited under Title 18 U.S.C.

OLDC Request Form

PERSONAL INFORMATION

First Name:

     

Middle Initial:

     

Last Name:

     

 

Title*:

     

Phone Number:

     

Street Address:

     

State:

     

Zip:

     

E-Mail Address:

     

Browser Name (e.g. Internet Explorer, Netscape, Firefox):

     

Browser Version (e.g. 4.0.1):

     

               

*Required for person with the role Certify with Signature Authority

Person Type (Please select one):  Federal (ACF Federal Staff)    Contractor (ACF Contractor)    Non-Federal (Grantee Staff)

Do you currently have an OLDC account?      Yes    No
 

For which State(s)/Territory(s)/Tribe(s)/Grant do you need access?

Do you need access to all EINs associated with the State(s)/Territory(s)/Tribe(s)/Grant?   Yes   No

     If No, please specify the necessary EIN(s):  ________________________________________

 

 

Are you replacing someone or taking on responsibilities previously assigned to a co-worker?     Yes   No   
If Yes, please complete the contact information for that person below:

First Name:

     

Last Name:

     

E-mail Address:

     

Phone Number:

     

 

Programs:

Forms:

Job Type:

(One Per Program)

Additional Roles:

Primary *
Contact:

E-Mail Notification upon Submit and Unsubmit:

     

 All                   

     

     

 Yes  No

 Yes  No

 

Specific Forms:

 

 

 

 

 

Form Name(s):      

 

     

 

 

 

Form Name(s):      

 

     

 

 

 

Form Name(s):      

 

     

 

 

 

Form Name(s):      

 

     

 

 

     

 All                   

     

     

 Yes  No

 Yes  No

 

Specific Forms:

 

 

 

 

 

Form Name(s):      

 

     

 

 

 

Form Name(s):      

 

     

 

 

 

Form Name(s):      

 

     

 

 

 

Form Name(s):      

 

     

 

 

     

 All                   

     

     

 Yes  No

 Yes  No

 

Specific Forms:

 

 

 

 

 

Form Name(s):      

 

     

 

 

 

Form Name(s):      

 

     

 

 

 

Form Name(s):      

 

     

 

 

 

Form Name(s):      

 

     

 

 

 

* Primary Contact must be checked for someone who needs the Certify capability.

 

ADDITIONAL INSTRUCTIONS