Financial Reporting Form for the Child Care
and Development Fund
All States are required to complete and submit this report in accordance
with these instructions on behalf of the State agency administering
the Child Care and Development Fund.
Due Dates: This form must be submitted quarterly by January 31,
April 30, July 31 and October 31.
States must submit quarterly reports for each fiscal year until
all funds are expended.
Distribution: The original copy (with original signatures) must
be submitted to: Administration for Children and Families, Office
of Grants Management, Division of Mandatory Grants, OA/OGM/DMG,
370 L'Enfant Promenade, S.W., Washington, D.C. 20447. An additional
copy must be submitted to the ACF Regional Administrator.
General Instructions.
- Round all entries to the nearest dollar. Omit cents. If .50
cents or more round up to the nearest dollar. If .49 cents or
less round down to the nearest dollar.
- Enter State Name
- Enter the Fiscal Year (the award year) for which this report
is being submitted. Fiscal years will run simultaneously so
it is important to indicate the year for which information is
being reported.
- Enter the Grant Document Number.
- Indicate whether this is a new report, a revision of a report
previously submitted for the same period or a final report.
- Enter the ending date for the current quarter (the quarter just
ended which constitutes the report of actual obligations or expenditures)
and the ending date of next quarter (180 days or 2nd
quarter after the reporting quarter, which estimates are being
provided for on line 8).
- Enter at the top of column (B) the Federal Medical Assistance
Percentage Rate used by the State.
Columns: All amounts reported in columns (A), (B), (C),
and (D) must be actual obligations or expenditures made under the
State's plan and in accordance with all applicable statutes and
regulations. All amounts reported in the Estimates section
are estimates of obligations or expenditures to be made during the
quarter indicated based on the best information available to the
State.
Column (A): Mandatory Funds. - States must administer these funds
in accordance with their State plan. These funds are 100% Federal
funds and are available until expended.
Column (B): Matching Funds. - States must administer these funds
in accordance with their State plan. Matching funds are available
provided the State: (1) obligates all of its Mandatory Funds by
the end of the Federal fiscal year; and, (2) expends State funds
in an amount that equals the State Maintenance of Effort (MOE) threshold
for allowable child care activities. Matching funds must be matched
by State expenditures that are in excess of the amount required
to satisfy the MOE requirement. The applicable matching rate is
the Federal Medical Assistance Percentage (FMAP) rate for the year
in which the funds were awarded, regardless of when funds are expended.
Federal and State Matching funds must be obligated by September
30th of the year in which funds are received. Obligations must be
liquidated by September 30th of the following fiscal year.
Column (C): Discretionary Funds. - States must administer these
funds in accordance with their State plan. States must obligate
these Federal funds by September 30 of the fiscal year immediately
following the fiscal year in which they were awarded. States must
liquidate obligations within one year after the end of the obligation
period.
Column (D): MOE - States must administer these funds in accordance
with their State plan. Section 418(a)(2)(C) of the Social Security
Act requires States to spend a specified amount of non-Federal funds
on child care in order to claim Federal match from the Matching
Fund. This State maintenance of effort (MOE) must be expended on
allowable services or activities as described in the approved State
Plan as appropriate, that meet the goals and purposes of the Act.
Cumulative Fiscal Year Totals
Line 1. Total. Enter in columns (A) and (C)
the cumulative expenditures of Mandatory and Discretionary funds
made from October 1 of the fiscal year for which the report is being
submitted through the current quarter being reported. Enter in column
(B) the cumulative total of both Federal and State expenditures
made from October 1 of the fiscal year for which the report is being
submitted through the current quarter being reported. Enter in column
(D) the State Maintenance of Effort (MOE) expenditures from October
1 of the fiscal year for which the report is being submitted through
the quarter being reported. Additionally, in column (D) the 20%
pre-K limitation will be strictly observed, and for purposes of
determining if the CCDF MOE level is met, pre-K expenditures, as
represented in the State’s approved CCDF plan, will be counted only
up to the allowable percentages provided in the regulations. Similarly,
donated funds reported in column (D) must meet the requirements
of the regulations. Additionally, States may choose to use Column
(D) to report additional State expenditures on child care that are
not required to meet MOE or matching thresholds but that meet the
requirements for MOE. Finally, quality expenditures reported in
the MOE in column (D) WILL NOT be counted towards the minimum expenditure
amount required to be spent on quality activities from the Mandatory,
Matching, and Discretionary funds.
Line 1 is equal to 1(a)+1(b)+1(c)+1(d)+1(e)+1(f)+1(g)+1(h).
Line 1(a). Child Care Administration. Enter
in columns (A) and (C) the cumulative expenditures of Mandatory
and Discretionary funds, respectively, for child care administration
from October 1 of the fiscal year for which the report is being
submitted through the current quarter being reported. Enter in column
(B) the cumulative total of both Federal and State expenditures
made from October 1 of the fiscal year for which the report is being
submitted through the current quarter being reported. Enter in column
(D) the cumulative total of State MOE expenditures made from October
1 of the fiscal year for which the report is being submitted through
the current quarter being reported. At the end of the liquidation
period, no more than 5% of Line 1 (the sum of columns (A), (B),
and (C)) can be claimed for this activity. Expenditures reported
in column (D) are not subject to the 5% limitation.
Line 1(b). Quality Activities Not Included in
Earmarks. Enter in columns (A) and (C) the cumulative expenditures
of Mandatory and Discretionary funds, respectively, for child care
quality activities from October 1 of the fiscal year for which the
report is being submitted through the current quarter being reported.
Enter in column (B) the cumulative total of both Federal and State
expenditures made from October 1 of the fiscal year for which the
report is being submitted through the current quarter being reported.
Enter in column (D) the cumulative total of State MOE expenditures
made from October 1 of the fiscal year for which the report is being
submitted through the current quarter being reported. At the
end of the liquidation period, no less than 4% of Line 1 (the sums
of column (A), (B), and (C)) can be claimed for this activity.
Line 1(c). Earmark to Infant and Toddler.
Enter in column (C) the cumulative Discretionary Fund expenditures
for the Infant and Toddler child care Earmark from October 1 of
the fiscal year for which the report is being submitted through
the current quarter being reported.
Line 1(d). Earmark to Quality Expansion.
Enter in column (C) the cumulative Discretionary Fund expenditures
for the Quality Expansion Earmark from October 1 of the fiscal year
for which the report is being submitted through the current quarter
being reported.
Line 1(e). Earmark to School-Age/Resource and
Referral. Enter in column (C) the cumulative Discretionary
Fund expenditures for the School-Age/Resource and Referral Earmark
from October 1 of the fiscal year for which the report is being
submitted through the current quarter being reported.
Line 1(f). Other Earmarked Funds. Enter in
column (C) the cumulative Discretionary Fund expenditures for the
other Earmarked funds from October 1 of the fiscal year for which
the report is being submitted through the current quarter being
reported.
NOTE (applies to Lines 1 (c), 1 (d), 1 (e), and 1 (f):
Attach to the 4th quarter submission of the current year’s
financial report (ACF-696) a narrative description of the activities
funded with the earmarked funds. The narrative should outline
the activities funded with CCDF earmarked funds for all appropriation
years that were spent in the current Fiscal Year by the State.
Line 1(g). Direct Services. Enter in columns
(A), and (C) the cumulative expenditures from the Mandatory and
Discretionary funds, respectively, from October 1 of the fiscal
year for which the report is being submitted through the current
quarter being reported. Enter in column (B) the cumulative total
of both Federal and State expenditures from October 1 of the fiscal
year for which the report is being submitted through the current
quarter being reported. Enter in column (D) the cumulative total
of State MOE expenditures made from October 1 of the fiscal year
for which the report is being submitted through the current quarter
being reported.
Line 1(h). Nondirect Services. Enter in columns
(A) and (C) the cumulative expenditures from Mandatory and Discretionary
funds, respectively, made from October 1 of the fiscal year for
which the report is being submitted through the current quarter
reported. Enter in column (B) the cumulative total of both Federal
and State expenditures made from October 1 of the fiscal year for
which the report is being submitted through the current quarter
being reported. Enter in column (D) the cumulative total of State
MOE expenditures made from October 1 of the fiscal year for which
the report is being submitted through the current quarter being
reported.
Line 1(h) is equal to 1(h)(1)+1(h)(2)+1(h)(3).
Line 1(h)(1). Systems. Enter in columns
(A) and (C) the cumulative expenditures from Mandatory and Discretionary
funds, respectively, made from October 1 of the fiscal year for
which the report is being submitted through the current quarter
reported. Enter in column (B) the cumulative total of both Federal
and State expenditures made from October 1 of the fiscal year for
which the report is being submitted through the current quarter
being reported. Enter in column (D) the cumulative total of State
MOE expenditures made from October 1 of the fiscal year for which
the report is being submitted through the current quarter being
reported.
Line 1(h)(2). Certificate Program Cost / Eligibility
Determination. Enter in columns (A) and (C) the cumulative expenditures
from the Mandatory and Discretionary funds, respectively, made from
October 1 of the fiscal year for which the report is being submitted
through the current quarter reported. Enter in column (B) the cumulative
total of both Federal and State expenditures made from October 1
of the fiscal year for which the report is being submitted through
the current quarter being reported. Enter in column (D) the cumulative
total of State MOE expenditures made from October 1 of the fiscal
year for which the report is being submitted through the current
quarter being reported.
Line 1(h)(3). All Other Nondirect Services.
Enter in columns (A) and (C) the cumulative expenditures from Mandatory
and Discretionary funds, respectively, made from October 1 of the
fiscal year for which the report is being submitted through the
current quarter reported. Enter in column (B) the cumulative total
of both Federal and State expenditures made from October 1 of the
fiscal year for which the report is being submitted through the
current quarter being reported. Enter in column (D) the cumulative
total of State MOE expenditures made from October 1 of the fiscal
year for which the report is being submitted through the current
quarter being reported.
Line 2. State Share of Expenditures. Enter
in column (B) cumulative State expenditures for the fiscal year
for which the report is being submitted at the specified FMAP rate.
Enter the column (D) cumulative State MOE expenditures for the fiscal
year for which the report is being submitted. Only columns (B) and
(D) are completed. No entry is required in columns (A) and (C).
Line 2(D) will be the same number as entered in line 1(D).
Line 2 is equal to 2(a)+2(b)+2(c).
Line 2(a). Regular. Enter in column (B) cumulative
State expenditures for the fiscal year for which the report is being
submitted. Enter the column (D) cumulative State MOE expenditures
for the fiscal year for which the report is being submitted. Only
columns (B) and (D) are completed. No entry is required in columns
(A) and (C). All other public funds used by the State as the State
share are to be included in this category. These could include,
for example, certified/transferred funds from public schools (non
pre-K), city and county governments, and Community Development Block
grant funds.
Line 2(b). Private Donated Funds. Enter in
column (B) cumulative State expenditures for the fiscal year for
which the report is being submitted. Enter the column (D) cumulative
State MOE expenditures for the fiscal year for which the report
is being submitted. Only columns (B) and (D) are completed. No entry
is required in columns (A) and (C).
Line 2(c). Pre-K. Enter in column (B) cumulative
State expenditures for the fiscal year for which the report is being
submitted. Enter the column (D) cumulative State MOE expenditures
for the fiscal year for which the report is being submitted. Only
columns (B) and (D) are completed. No entry is required in columns
(A) and (C). A State may use public Pre-K funds for up to 20% of
the funds for State match and for up to 20% of the funds for MOE
expenditures. The 20% assessment will take place at the end of the
applicable expenditure period, and not by quarter.
Line 3. Federal Share of Expenditures. Enter
the cumulative Federal share of funds expended for the FY for which
the report is being submitted. In columns (A) and (C) this number
will be the same as that on line 1.
Line 4. Federal Share of Unliquidated Obligations.
Enter the cumulative amount of obligated Federal funds that have
not been liquidated for the FY.
Line 5. Awarded. Enter the cumulative amount
of Federal funds awarded for the FY for which the report is being
submitted.
Line 6. Transfer from TANF. Enter the cumulative
amount transferred from TANF for the FY for which the report is
being submitted. The rules and regulations of the Child Care and
Development Block Grant (Discretionary Funds) program will govern
any amounts transferred from TANF. Only column (C) is completed.
No entry is required in columns (A), (B), and (D). Funds reported
on this line must also be incorporated into the amounts entered
on the other lines of column (C).
Line 7. Unobligated Balance. Enter the amount
of unobligated Federal funds for the FY for which the report is
being submitted. Amounts reported in column (B) and remaining unobligated
after the one-year obligation period will be returned to the Federal
government and re-distributed. Amounts reported in column (C), and
remaining unobligated, after the two-year obligation period, will
be returned to the Federal Government.
Estimates
Line 8. Federal Funds Requested. Enter the
State estimate of funds needed for the quarter ending 180 days after
this reporting quarter. (This date is entered as the Next
Quarter Ending date in upper right hand corner of report.)
Reallotted Funds
For the quarter ending 3/31, check whether or not the State would
like to receive its proportional share of reallotted Discretionary
funds that may become available. For the quarter ending 9/30,
check whether or not the State would like to receive its proportional
share of reallotted Matching funds that may become available.
If the State wishes to limit the amount received to a specific amount,
due to State share funding limitations, it should indicate in the
space available the maximum amount it would like to receive.
Please Note: If reports are not received within 30 days after
the end of the quarter (10/31 and 4/30 respectively), the State
will not be eligible for reallotted funds.
Signatures. This report must be signed and dated in the
space provided, including the title, agency and phone number of
the individual whose signature is shown. Note: The individual
who signs this report is certifying that: (a) the information provided
on all parts of this form and all accompanying documents is accurate
and correct; and (b) that any amount shown as the State share of
obligations is or will be available to meet the non-Federal share
as prescribed by law.
NOTE:
"THE PAPERWORK REDUCTION ACT OF 1995"
Public reporting for this collection of information is estimated
to average 8 hours per response, including the time for reviewing
instructions, gathering and maintaining the data needed, 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.
SUPPLEMENTAL INFORMATION
Below are explanations of terms that may be of use in completing
the form.
1) Child Care and Development Fund
(CCDF):
Means the child care programs conducted under the provisions of
the Child Care and Development Block Grant Act, as amended. The
fund consists of Discretionary funds authorized under section 658B
of the amended Act, and Mandatory and Matching funds appropriated
under section 418 of the Social Security Act.
2) Mandatory Funds:
Means the general entitlement child care funds described at section
418(a)(1) of the Social Security Act.
3) Matching Funds:
Means the remainder of the general entitlement child care funds
that are described at section 418(a)(2) of the Social Security Act.
4) Discretionary Funds:
Means the funds authorized under section 658B of the Child Care
and Development Block Grant Act. The discretionary funds were formerly
referred to as the Child Care and Development Block Grant.
5) Quality Services:
Activities designed to provide consumer education to parents and
to the public; activities that increase parental choice; and activities
designed to improve the overall quality and availability of child
care. Section 658(G) of the CCDBG Act was amended to direct that
a State that receives CCDF funds shall use not less than 4 percent
of the amount of such funds for activities to improve the quality
of child care and availability of child care. Section 98.51(a) provides
that the not less than 4 percent for quality applies to the aggregate
amount of expenditures (Discretionary, Mandatory, and both the Federal
and State share of Matching funds). Section 98.51(a) also provides
that the 4 percent requirement applies to funds expended, rather
than the total of funds available. It should also be noted that
98.51(c) provide that the quality expenditure requirement does not
apply to the maintenance-of-effort expenditures required by 98.53(c)
in order to claim from the Matching fund. The minimum percentages
apply at the end of the liquidation period.
6) Direct Services:
Section 418(b)(2) of the Social Security Act requires the State
to ensure that not less than 70% of funds (Mandatory and Matching)
received by the State are used to provide child care assistance
under a State program under Part A of title IV of the Social Security
Act, families who are attempting through work activities to transition
off such assistance program and families that are at risk of becoming
dependent on such assistance program. Section 658E(c)(3)(D) of the
Child Care and Development Block Grant Act stipulates that a State
shall ensure that a substantial portion of the amounts available
(after the State has complied with the requirement of Section 418(b)(2)
of the Social Security Act) to the State to carry out activities
is used to provide assistance to low-income working families other
than the families described in Section 418(b)(2). See 98.50(a) and
(e) for specific description.
7) Nondirect Services:
Child Care services provided that do not meet the definition of
Direct Services outlined above, including systems costs, certificate
program costs, and eligibility determination costs.
8) Systems:
Expenditures related to the establishment and maintenance of computerized
child care information systems
9) Certificate Costs:
Expenditures related to developing and operating a certificate
program.
10) Eligibility Determination:
Expenditures related to the process of determining the eligibility
of a particular person for child care services.
11) Other Nondirect Services:
Other nondirect service costs associated with the goods and services
required for the administration of the CCDF program not covered
under 8,9, and 10 above.
12) Private Donated Funds for State Share:
State match can include donated funds from private sources when
the donated funds are made without any restriction that would require
their use for a specific individual, organization, facility or institution;
do not revert to the donor's facility or use; and are not used to
match other federal funds. The donated funds shall be certified
both by the donor and lead agency as available and representing
expenditures eligible for Federal match and shall be subject to
audit requirements. See 98.53(e)(2) and related preamble.
13) Pre-K Funds used for State share:
Public Pre-K expenditures may be eligible for match if the State
includes in its plan, as provided in 98.16(q), a description of
the efforts it will undertake to ensure that Pre-K programs meet
the needs of working parents. In any fiscal year, a State may use
public Pre-K funds for up to 20% of the funds for State match.
14) Pre-K funds used for MOE:
Public Pre-K expenditures may be used to meet the maintenance-of-effort
requirement only if the State has not reduced its expenditures for
full-day/full year child care services. In any fiscal year, a State
may use public Pre-K funds for up to 20% of the funds for State
maintenance-of-effort. |