Annual Financial Reporting Requirements for Tribal Lead Agencies PI
- Log No: CCDF-ACF-PI-2018-04
- Issuance Date: November 15, 2018
- Originating Office: Office of Child Care
- Key Words: Child Care and Development Fund (CCDF); Financial Reporting Form for Indian Tribes
Tribal Lead Agencies administering child care programs under the Child Care and Development Block Grant (CCDBG) Act of 1990, as amended and other interested parties.
Form ACF-696T—a Financial Reporting Form for Child Care and Development Fund (CCDF) Tribal Lead Agencies.
The Child Care and Development Block Grant (CCDBG) Act, as amended (42 U.S.C. § 9857 et seq.); Section 418 of the Social Security Act (42 U.S.C. § 618); 45 CFR Parts 98 and 99.
This Program Instruction is a reminder to CCDF Tribal Lead Agencies of the annual financial reporting requirements (i.e., ACF-696T), consistent with the terms and conditions of the CCDF program. The Office of Management and Budget (OMB) approved the Form ACF-696T under OMB 0970-0195.
Attached is a copy of the Child Care and Development Fund Financial Report (ACF-696T). In addition to the Program Reporting Requirements set forth in 45 CFR Part 98, Subpart H, the regulations at 45 CFR 98.65(i) require Tribal Lead Agencies to submit financial reports annually as specified by ACF. Tribes are required to use the ACF-696T to report expenditures for the Tribal Mandatory, Discretionary, and construction and renovation funds issued under CCDF.
Tribal Discretionary funds awarded in FY 2018 must be obligated by September 30, 2019 and liquidated by September 30, 2020. If a Tribal grantee is unable to obligate the full FY 2018 Discretionary award within the required time period, the Tribal grantee must report in a letter to ACF no later than April 1, 2019 the dollar amount from the FY 2018 grant that it will be unable to obligate by September 30, 2019. These unobligated funds may be reallocated to other Tribal grantees.
Tribes must meet quality spending requirements that vary depending on the year that funds were awarded:
- For funds awarded in FY 2018, all Tribes, regardless of allocation amount, must spend at least 7% of expenditures on quality improvement activities.
- For funds awarded in FY 2017, all Tribes, regardless of allocation amount, must spend at least 4% of expenditures on quality improvement activities.
For funds awarded in FY2016, Tribes with allocations equal to or greater than $500,000 (i.e., non-exempt Tribes), must spend at least 4% on quality improvement activities.
Tribes may not spend more than 15% of their expenditures on administrative activities. The ACF-696T is used to determine compliance with these spending requirements set forth in 45 CFR Part 98, Subpart H.
Tribal Lead Agencies must submit separate annual reports for each fiscal year in which CCDF funds were awarded. Therefore, a Tribe may be submitting as many as three separate ACF-696T reports this year—one for funds awarded in FY 2016; one for funds awarded in FY 2017; and one for funds awarded in FY 2018.
ACF-696T is available for submission through the Internet using Online Data Collection (OLDC). Tribal Lead Agencies with OLDC assignments may access the system at: https://extranet.acf.hhs.gov/ssidocs/ Visit disclaimer page . Tribal Lead Agencies without OLDC assignments may access the system at the above address after submitting the OLDC Request Form to the appropriate ACF Regional Office contact.
For Tribes that would like to use OLDC but currently lack access, please request access using the OLDC Request Form, which is available (along with OLDC help sheets, user guides, and tutorials) at: https://extranet.acf.hhs.gov/oldcdocs/materials.html Visit disclaimer page . The completed OLDC Request Form may be emailed or faxed to your Regional Office contact (see attached). Please submit an OLDC Request Form for each staff person who will play a role in using OLDC. ACF will create a User Identification (ID) based on the information provided on the OLDC Request Form. An email message is automatically sent to the staff member identified on the Request Form when an OLDC User ID and password is created for that person.
Tribal Lead Agencies must submit their ACF-696T electronically through OLDC (see Action Transmittal No. OGM-AT-13-01). OLDC reduces paperwork, allows for quicker processing, automatically completes required calculations, and checks for potential errors.
Electronically-submitted forms must be received by ACF within 90 days after the end of the Federal fiscal year (December 29th).
SUBMISSION OF REAL PROPERTY FORM
Tribal Lead Agencies with real property in which the federal government retains an interest (i.e., real property that was constructed or renovated in whole or in part with CCDF dollars) must prepare and submit the SF-429 with Attachment A on an annual basis at the same time as their annual ACF-696T Financial Report is due (i.e., by December 29 each year). For more information, see Program Instruction CCDF-ACF-PI-2017-06 on the OCC website.
Failure to submit the ACF-696T report on or before the due date may be a basis for withholding financial payments, suspension, or termination.
Inquiries should be made to the appropriate ACF Regional Office.
- A copy of Form ACF-696T
- Instructions for completing Form ACF-696T
- Contact information for ACF Regional Grants Staff
- Online Data Collection (OLDC) Access Request Form
Office of Child Care
cc: ACF Regional Child Care Program Managers
ACF Regional Grants Managers