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CCDF Fiscal Year 2013 State Spending From All Appropriation Years

Published: September 30, 2013
Categories:
Data
Topics:
Expenditure Data
Types:
Data

Background:

The Child Care and Development Fund (CCDF) financial expenditure report (ACF-696) details expenditures from each of the CCDF funding streams (Mandatory, Matching, and Discretionary), as well as funds transferred from the Temporary Assistance for Needy Families (TANF) program to CCDF. Reported expenditures are for administration, direct and non-direct services, and quality activities including congressionally mandated targeted funds for:  (1) Child Care and Quality Improvement Activities; (2) Infant and Toddler Quality Improvement; and (3) Child Care Resource and Referral and School Age Care. States continue to report on their expenditures of CCDF funds for each grant award year until expended.

Highlights:

The summary provides information on the expenditure of CCDF funds during the Fiscal Year (FY) 2013, which includes funding from the FY 2011, FY 2012, and FY 2013 CCDF appropriations. The CCDF expenditure data are reported by states and territories on the ACF-696.  States expended a total of $8.6 billion of combined federal and state funds, which includes both CCDF and TANF transfers into CCDF.  Expenditures of federal CCDF funds were $6.4 billion, comprised of $5.2 billion from FY 2013 and $1.2 billion from FY 2012 and FY 2011.  Expenditures of State Matching and Maintenance of Effort (MOE) funds were $2.2 billion.  Some states report state expenditures in excess of the state share amounts required to draw down their full allotment of federal Matching funds; however, they are not required to do so. In FY 2013, about $103 million in “excess” State Match and MOE expenditures were reported.

 

Table 1 - Expenditures in FY 2013 by Appropriation Year1
 

FY 2011

FY 2012

FY 2013

Total by Fund

Mandatory

$693,415

$71,859,292

$1,116,671,573

$1,189,224,280

Matching Federal

$1

$205,700,954

$1,538,554,325

$1,744,255,280

Discretionary

$78,703,961

$848,218,904

$2,544,574,502

$3,471,497,367

            Subtotal Federal

$79,397,377

$1,125,779,150

$5,199,800,400

$6,404,976,927

Matching State

($20,869,402)

$31,851,954

$1,257,419,297

$1,268,401,849

CCDF MOE

($11,518,050)

($5,433,007)

$944,586,219

$927,635,162

           Subtotal State

($32,387,452)

$26,418,947

$2,202,005,516

$2,196,037,011

Total

$47,009,925

$1,152,198,097

$7,401,805,916

$8,601,013,938

1 Expenditures may be negative because of changes in reported excess State Match and MOE in prior fiscal years.

Direct Services. CCDF expenditures on direct child care services were $6.8 billion or 79 percent of total federal and state expenditures (including MOE) in FY 2013.  

Quality Activities. States spent $1 billion (including targeted funds) or 12 percent of total federal and state expenditures in FY 2013 on quality activities. This exceeds states’ required spending of approximately 7 percent, taking into account both the statutory minimum requirement and additional targeted quality funds in the annual appropriations process. The statute requires that a minimum of 4 percent of CCDF expenditures be spent on quality activities (excluding targeted funds) and applies to individual appropriation years. Compliance with this requirement is assessed at the end of the liquidation period. In 2013, congressional appropriations targeted additional funds toward quality in the following categories: (1) Child Care and Quality Improvement Activities; (2) Infant and Toddler Quality Improvement; and (3) Child Care Resource and Referral and School Age Care.

Administration. During FY 2013, states expended $238 million or 3 percent of total federal and state expenditures (including MOE) on administrative activities. The statute limits CCDF administrative expenditures from each grant award year to no more than 5 percent. Compliance with this requirement is assessed at the end of the liquidation period.

Non-Direct Services. States spent $567 million on non-direct services, or 6 percent of total state and federal expenditures in FY 2013. The breakdown of non-direct services expenditures is $68 million on child care computer information systems, $230 million on certificate programs and eligibility determinations, and $269 million for other costs.

Chart 1 – Total FY 2013 Expenditures by Category (in millions)

Direct Services $6,765 (79%); Quality Activities $1,032 (12%); Non-Direct Services $567 (6%).Direct Services $6,765 (79%); Quality Activities $1,032 (12%). Quality Activities include the expenditures of targeted funds; Admin $238 (3%); Non-Direct Services $567 (6%). Non-Direct services include expenditures related to the operation of voucher programs, eligibility determination and re-determination, and developing and maintaining computer systems.

Unobligated Funds. States reported unobligated balances of about $529 million.

Table 2 - Unobligated2 Funds as of 09/30/13
 

FY 2011

FY 2012

FY 2013

Total by Fund

Mandatory

$0

$0

$0

$0

Matching Federal

$0

$48,162

$15,426,897

$15,475,059

Discretionary

$1,273,033

$162,617

$512,369,782

$513,805,432

Total

$1,273,033

$210,779

$527,796,679

$529,280,491

2 Funds not meeting obligation deadlines are subject to de-obligation by ACF. States have 1 year to obligate mandatory funds if Matching funds are requested, 1 year to obligate Matching funds, and 2 years to obligate Discretionary funds.

Unliquidated Obligations. Of funds that have been obligated, states reported unliquidated balances of $748 million.

 

FY 2011

FY 2012

FY 2013

Total by Fund

Table 3 - Unliquidated3 Funds as of 09/30/13

Mandatory

$43,780

$373,328

$57,716,295

$58,133,403

Matching Federal

$0

0

$133,383,752

$133,383,752

Discretionary

$23,608

$65,559,753

$490,807,831

$556,391,192

Total

$67,388

$65,933,081

$681,907,878

$747,908,347

3 Funds not meeting liquidation deadlines are subject to de-obligation by ACF. Mandatory funds do not have a liquidation deadline. States have 2 years to liquidate Matching funds and 3 years to liquidate Discretionary funds.

Last Reviewed: January 20, 2017