TANF Financial Data - FY 2010

Fiscal Year 2010 TANF Financial Data

Categories and Definitions for TANF and MOE Funds

Notes

For tables with Federal funds and/or expenditures, figures exclude (where appropriate) Tribal Family Assistance Grants made on behalf of Indian families residing in individual States and funds received by the Territories of Guam, Puerto Rico, and the Virgin Islands.
Current reporting may reflect adjustments for prior years. If negative adjustments exceed current year spending, a State may show negative expenditures for an expenditure category. If negative adjustments do not exceed current year spending, reported expenditures would understate actual expenditures. Conversely, if there are positive adjustments from prior periods, reported expenditures would exceed actual expenditures for the year. For form and instructions, go to http://archive.acf.hhs.gov/programs/ofa/policy/pi-ofa/2003/pi2003-2.htm.

Definitions

Funding Streams

State Family Assistance Grant (SFAG): The amount of the basic block grant allocated to each eligible State under the formula at section 403(a)(1) of the Social Security Act (reported in column A of the ACF-196). SFAG amounts in these tables are reduced, asappropriate, for any Tribal Family Assistance Grants made on behalf of Indian families residing in the State and funds received by the Territories of Guam, Puerto Rico, and the Virgin Islands.

State Maintenance-of-Effort (MOE) Expenditures: The expenditure of State funds that may count for purposes of the basic MOE requirements at section 409(a)(7) of the Social Security Act (reported in columns B and C of the ACF-196). These expenditures are made to fulfill a State’s MOE Requirement. This refers to a minimum spending requirement of State funds. Each fiscal year, a State must spend State funds in an amount equal to at least 80 percent of a historic State expenditure level for “qualified State expenditures.” However, if the State meets the minimum work participation rate requirements for all families and two-parent families, then it need expend only 75 percent of the historic amount.

• State MOE Expenditures in TANF: State expenditures within a State’s TANF program that are made to meet its basic MOE requirement. This category of spending includes State funds that are commingled with Federal funds, as well as segregated State funds expended under the State TANF program (reported in column B of the ACF-196). See Potential Funding Options http://archive.acf.hhs.gov/programs/ofa/resources/funding_guide.htm#moe.
• State MOE Expenditures in Separate State Programs: State expenditures made in a Separate State Program, outside the State’s TANF program, to meet its basic MOE requirement (reported in column C of the ACF-196).

Contingency Fund: Additional Federal funds available to States, at their request, when unfavorable economic conditions exist, as specified under section 403(b) of the Social Security Act (reported in column D of the ACF-196).

Emergency Contingency Fund (ARRA): Additional Federal funds available to States during FY 2009 and 2010 through the American Recovery and Reinvestment Act of 2009, which created a $5 billion Emergency Contingency Fund to help States, Indian Tribes, and the Territories administering TANF qualify for additional Federal funds during the economic downturn (reported in column E of the ACF-196). It provided grants to jurisdictions that had increased spending in three areas: basic assistance, non-recurrent short-term benefits, and subsidized employment. Jurisdictions qualified to receive TANF emergency funds in one (or more) of these three categories based on their combined spending of TANF funds and State MOE funds in the category. A jurisdiction that qualified under one or more of the aforementioned categories received 80 percent of the amount by which the qualifying expenditure in the quarter for which it was requesting emergency funds exceed such expenditures in the corresponding base-year quarter (the lesser of FY 2007 or FY 2008 for a category), subject to a cumulative cap not exceed 50 percent of the jurisdiction’s annual Federal TANF State Family Assistance Grant. While jurisdictions qualified to receive grants from the Emergency Contingency Fund based on increased spending in specific areas, the funds received could be spent on any allowable TANF purpose and could be carried over for later expenditures.

Supplemental Grants: Grants for States with high population growth or low welfare grants (reported in column F of the ACF-196). This Fund provided $319 million in supplemental funds for 17 States in FY 2010.

Funding Categories

Federal Funds Awarded: The cumulative total of Federal TANF funds awarded to the State (after any Tribal adjustments) from October 1 of the Federal fiscal year for which the report is being submitted through the current quarter being reported.

Carryover: State Family Assistance Grant (SFAG), Supplemental Grants, and Emergency Contingency Fund amounts that remain unspent from previous fiscal year(s) and are available for FY 2010.

Transfer: A State can transfer up to 30 percent of its current year block grant funds to its program under the Child Care and Development Block Grant. A State can also transfer up to 10 percent of its TANF funds to its program under the Social Services Block Grant, provided that the total amount transferred may not exceed 30 percent of its current year block grant.

Total Federal Funds: The current fiscal year’s Federal Funds Awarded added to the carryover of the previous fiscal year(s).

Total Federal Funds Available for TANF: Total Federal Funds Available minus Transfers.

Expenditure Categories

Federal Expenditures: Expenditures by a State of Federal TANF funds.

Assistance: Expenditures include benefits directed at basic needs (e.g., food, clothing, shelter, utilities, household goods, personal care items, and general incidental expenses) even when conditioned on participation in a work experience or community service activity. It also includes child care, transportation, and supports for families that are not employed (see definition at 45 CFR 260.31(a)).

• Basic Assistance: Expenditures include benefits provided in the form of cash, payments, vouchers, or other forms designed to meet on-going, basic needs. Includes such benefits, even when provided in the form of payments by a TANF agency, or other public agency on its behalf, to individuals and conditioned on their participation in work experience, community service, or any other work activity.
• Child Care Assistance: See definition at 45 CFR 260.31(a)(3). Expenditures include child care expenditures for families that are not employed, but need child care to participate in other work activities such as job search, community service, education, or training, or for respite purposes. Does not include child care provided as a non-recurrent, 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). Does not include expenditures on pre-kindergarten activities or other programs designed to provide early childhood development or educational services (e.g., following the Head Start model).
• Transportation and Other Supportive Services Meeting Definition of Assistance: See definition at 45 CFR 260.31(a)(3). Expenditures for families who are not employed but need supportive services to participate in other work activities, such as job search, community service, education, or training, or for respite purposes. Does not include transportation or other supports provided as a non-recurrent, short-term benefit (for example, during applicant job search).
• Assistance Authorized Solely Under Prior Law: Expenditures that are not otherwise consistent with the purposes of TANF and/or with TANF prohibitions on assistance contained in 42 U.S.C. §608, but are allowable because they were authorized under AFDC, the JOBS Program, the Emergency Assistance Program, or the IV-A Child Care Programs on September 30, 1995, or at State option, August 21, 1996. States including expenditures on this line are required to include a footnote explaining the nature of these benefits (e.g., previously authorized juvenile justice or State foster care payments) and reference the State plan provision under which they were authorized. States may not report MOE expenditures in this category; all State MOE expenditures must be consistent with the purposes of TANF.

Non-Assistance: Expenditures that fulfill at least one of the four purposes of TANF (provide assistance for needy families; promote job preparation, work, and marriage; prevent and reduce out-of-wedlock pregnancies; and encourage the formation and maintenance of two-parent families) but do not meet the definition of assistance at 45 CFR 260.31(a).

• Work Related Activities/Expenses: Expenditures include the following three subcategories:
  • Work Subsidies: Payments to employers or third parties to help cover the costs of employee wages, benefits, supervision, or training. Does not include expenditures related to payments to or on behalf of participants in community service and work experience activities that are within the definition of assistance.
  • Education and Training: Expenditures on educational activities that are consistent with the recognized work activities countable toward TANF participation rates or as a supplement to such activities, including secondary education (including alternative programs); adult education, GED, and ESL classes; education directly related to employment; education provided as vocational educational training; and postsecondary education. Does not include costs of early childhood education or after-school or summer enrichment programs for children in elementary or junior high school.
  • Other Work Activities/Expenses: 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 nonprofit community groups), and other work-related expenses such as costs for work clothes and equipment. Includes such costs when provided as part of a diversion program or as transitional services to individuals who ceased to receive assistance due to employment.
  • Child Care Non-Assistance: Expenditures for child care that do not meet the definition of assistance. Includes child care provided to employed families (related either to their work or related job retention and advancement activities) and child care provided as a non-recurrent, short-term benefit (e.g., during applicant job search or to a recently employed family during a temporary period of unemployment). Does not include amounts of funds transferred to the CCDF or the Social Services Block Grant (Title XX) programs. Also, does not include expenditures on pre-kindergarten activities or other programs designed to provide early childhood development or educational services (e.g., following the Head Start model).
  • Transportation: Expenditures include the following two subcategories:
    • Job Acess: Expenditures for the Department of Transportation Access to JOBS program. Includes Federal TANF expenditures that are used as non-federal match to meet matching requirements for the Department of Transportation Job Access program. Any other expenditure of federal TANF funds on non-assistance transportation, including the expenditure of federal TANF funds in the Job Access program, but not for the purpose of matching, must be reported as “Other Transportation Non-Assistance.”
    • Other Transportation Non-Assistance: Expenditures for other types of transportation activities that do not constitute assistance. Includes 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 non-recurrent, short-term benefit (e.g., during applicant job search or to a recently employed family during a temporary period of unemployment).

• Individual Development Accounts: Expenditures on contributions to Individual Development Accounts and any other expenditure related to the operation of an IDA program that fall outside the definition of administrative costs.
• Refundable Earned Income Tax Credits: Expenditures on refundable earned income tax credits paid to families and otherwise consistent with TANF requirements from October 1 of the federal fiscal year for which the report is being submitted through the current quarter being reported. Includes State and local tax credits that represent a specific portion of the Federal Earned Income Credit and expenditures on similar State programs designed to defray the costs of employment for low-income families.
• Other Refundable Tax Credits: Expenditures on any other refundable tax credits provided under State or local law that are consistent with the purposes of TANF and TANF requirements.
• Non-Recurrent Short-Term Benefits: 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. Does not include expenditures on supportive services such as child care or transportation (including car repairs) or work activities and expenses (such as applicant job search) provided under a diversion program; these items should be reported in other reporting categories.
• Prevention of Out-of-Wedlock Pregnancies: Expenditures for prevention of out-of wedlock pregnancies activities that have not otherwise been reported.
• Two-Parent Family Formation and Maintenance: Expenditures for two-parent family formation and maintenance activities that have not otherwise been reported.
• Administration: Expenditures for administrative costs (as defined at 45 C.F.R. §263.0).
• Systems: Expenditures for systems costs related to monitoring and tracking under the program. TANF’s 15 percent administrative cost cap does 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 Social Security 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. The same information technology exclusion applies to MOE expenditures. The TANF rules at §§263.2 and 263.11 provide guidance about what is excluded under this definition.
• Non-Assistance Authorized Solely Under Prior Law: Expenditures on non-assistance that are not otherwise consistent with the purposes of TANF and/or with the prohibitions in 42 U.S.C. §608, but are allowable because they were authorized under AFDC, the JOBS Program, the Emergency Assistance Program, or the IV-A Child Care Programs on September 30, 1995, or at State option, August 21, 1996. States including expenditures on this line must include a footnote explaining the nature of these benefits (e.g., previously authorized juvenile justice or State foster care payments) and reference the State plan provision under which they were authorized. States may not report MOE expenditures in this category; all State MOE expenditures must be consistent with the purposes of TANF.
• Other Non-Assistance: Expenditures on non-assistance that do not fall into any of the other reporting categories. For example, includes as “other” costs on general family preservation activities and parenting training. Also includes 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. “Other” expenditures must fulfill at least one of the four purposes of TANF (provide assistance for needy families; promote job preparation, work, and marriage; prevent and reduce out-of-wedlock pregnancies; and encourage the formation and maintenance of two-parent families).
• Federal Unliquidated Obligations: For reports prepared on a cash basis mean the amount of obligations incurred by the State that has not been paid. For reports prepared on an accrued expenditure basis, they represent the amount of obligations incurred by the State for which an outlay has not been recorded.
• Federal Unobligated Balance: Funds authorized by the Federal law that has not been obligated by the State and is determined by deducting the cumulative obligations from the cumulative funds authorized.