ACF-196: TANF Quarterly Financial Report

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INSTRUCTIONS FOR COMPLETION OF FORM ACF-196
(State TANF Financial Report)
NOTE: PAPERWORK REDUCTION ACT OF 1995 (Pub. L. 104-13) STATEMENT OF PUBLIC
BURDEN: The purpose of this information collection is to obtain revised expenditure data used by
states with open grant awards for fiscal years (FYs) prior to FY 2015. Public reporting burden for this
collection of information is estimated to average 5 hours per grantee, including the time for reviewing
instructions, gathering and maintaining the data needed, and reviewing the collection of information.
This is a mandatory collection of information which is authorized under Section 411 (a)(3) of the Social
Security Act. An agency may not conduct or sponsor, and a person is not required to respond to, a
collection of information subject to the requirements of the Paperwork Reduction Act of 1995, unless it
displays a currently valid OMB control number. The OMB # and expiration date for this collection of
information is 0970-0247 and the expiration date is XX/XX/XXXX. If you have any comments on this
collection of information, please contact ACF at email address: [email protected]

All states (including the District of Columbia) must complete this report in accordance with these
instructions on behalf of the agency administering the TANF Program. Additionally, 45 CFR 265.6
requires states to submit program data and financial status reports electronically.
Electronic Submission: States are required to submit Form ACF-196 electronically using the ACF
On-Line Data Collection (OLDC) system website at https://extranet.acf.hhs.gov/ssi. OLDC reduces
paperwork, allows for quicker processing, automatically completes required calculations, and checks
for data entry errors.
Due Dates: ACF-196 reports must be received by ACF within 45 days after the end of each quarter
of the federal fiscal year.
For Quarter Ending
December 31
March 31
June 30
September 30

Report Due
February 14
May 15
August 14
November 14

Quarterly Report Requirements: In addition to the quarterly reports for the current year award, a state
must also submit quarterly reports for prior TANF awards where the funds were expended during the
year. When TANF funds are completely expended, the state must 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. While prior year funds remain available for use without fiscal year
limitation, ACF encourages states to spend oldest funds first in any circumstance in which prior year
funds are being used, so that it will be possible to close out the prior year award.

Revisions to any fiscal year data must be made prior to the end of the quarter following the quarter
just completed and must be shown as an adjustment to the most recently completed quarter.
Example: During FY 2013, a state receives TANF funds for the current year 2013; the state also has
TANF funds remaining from the FY 2010, FY 2011 and FY 2012 awards. On September 30, 2013,
the state expended all the funds from the FY 2010 award, nothing from the FY 2011 award, and some
funds from both the FY 2012 and FY 2013 TANF awards. On or before November 14, 2013, the state
must submit the following reports for the period ending September 30, 2013:
1. Quarterly report for FY 2013 award.
2. Quarterly report for FY 2012 award.
3. No quarterly report required for the FY 2011 award.
4. A quarterly report marked “Final” for the FY 2010 award.
Additionally, should there be a need to revise a report for the previous quarter; the state has until the
end of the current quarter to submit that revised report. Otherwise, any revised data should be
incorporated into the next quarterly report due. For example, the report for the first quarter of the
fiscal year is due February 14. If there is a need to revise data for the first quarter, the state has until
March 31 to revise the report (if already submitted). Otherwise, any changes to the first quarter report
should be made in subsequent quarters without amending the first quarter report. Thus, if the state
discovers a change is needed to the first quarter in April, it should include that change in the report
for the second quarter of the fiscal year.
IMPORTANT NOTE: Following the FY 2015 first quarter report (report quarter ending
December 31, 2014), the TANF financial data collection involved two forms: Form ACF-196R,
which states submit on a quarterly basis, and this form, Form ACF-196, which states use to
adjust expenditures submitted during fiscal years prior to FY 2015. After a state expends all
funds for grant years prior to FY 2015, it will no longer need to complete or submit this Form
ACF-196.
As cited in 45 CFR 265.8, states not submitting the required quarterly TANF Financial Report may
give rise to a penalty.
General Instructions
- Report expenditures out to cents.
- Shaded blocks indicate that the entry of financial data is not required or are not applicable. In
OLDC some of these shaded areas are automatically generated or used as calculation checks.
- Include costs of contracts and subcontracts in the appropriate reporting category, based on their
nature or function.
- Administrative Expenditure Caps: States have three administrative expenditure caps that must not
be exceeded:
1. For the administrative expenditure cap applicable to federal TANF funds, administrative
expenditures reported on Line 6j (Column A) may not exceed 15 percent of the Adjusted
State Family Assistance Grant (SFAG) reported on Line 4 (Column A).

2. For the administrative expenditure cap applicable to State Funds (Columns B and C),
administrative expenditures reported on Line 6j (Columns B and C) may not exceed 15
percent of the Total Expenditures reported on Line 7 (Columns B and C).
3. For the administrative expenditure cap applicable to Contingency Funds the state may have
received, administrative expenditures reported on Line 6j (Column D) may not exceed 15
percent of the Total Expenditures on Line 7 (Column D).
NOTE: Based on the nature or function of the contract, states must include appropriate
administrative costs associated with contracts and subcontracts that count towards the 15
percent administrative cost caps.
- State Replacement of Grant Reductions from Penalties: If a state’s SFAG is reduced because of the
imposition of a penalty under section 409, section 409(a)(12) provides that the state must replace
funds lost due to the penalty with state funds in an amount that is no less than the amount withheld.
The State Replacement Funds must be included in Line 11, Column (B). These funds must be in
addition to the funds reported under Line 7, Column (B).
General Block Entries
- Enter State Name.
- Fiscal Year: Identify the federal fiscal year the funds were awarded.
- Enter the ending date of the quarter (the quarter just ended) in which the report is being submitted.
Example: The state is reporting for the first quarter of the federal fiscal year (October 1
through December 31). The quarter ending date is December 31 and the report is due
February 14.
- Enter the ending date of the next quarter (the upcoming quarter, which estimates are being requested
on Line 12).
Example: The current report is due February 14, the current quarter ending date is December
31. The next quarter ending date for which estimates are requested is June 30. The estimate
submitted on Line 12 (Column A) will be for the quarter of April 1 through June 30.
Estimates are not required on quarterly reports submitted for prior fiscal years.
- Indicate whether this is a new report, a revision of a report previously submitted for the same period,
or the final report (closing out the funds awarded).
- Add the signature of the person authorized to submit the report.
- Date Submitted: A date is automatically stamped when the report is submitted to ACF through
OLDC.
Explanation of Columns
Column (A) is for reporting federal funds awarded (excluding Contingency Funds) and how those
funds were utilized. Note Column A is for reporting SFAG federal funds awarded and how those

funds were utilized. This column may include Supplemental Grant for Population Increases for grant
year in which such funds are or were awarded.

Column (B) refers to state TANF expenditures that the state is making to meet its basic Maintenanceof-Effort (MOE) requirement. Include state funds that are commingled with federal funds and
segregated state funds expended under the state TANF program.
NOTE: States receiving Contingency Funds under section 403(b) for the fiscal year must
also use this same column to report state TANF expenditures made to meet the Contingency
Fund MOE requirement and matching expenditures made above the 100 percent MOE level.
Expenditures made to meet the Contingency Fund MOE requirement and expenditures made
above the MOE level (for matching purposes) must be expenditures made under the state
TANF program only; they cannot include expenditures made under “separate state
programs.” In addition, child care expenditures cannot be included as Contingency Fund
MOE expenditures or expenditures that are matched with Contingency Funds.
Column (C) refers to state expenditures that the state is making in separate state programs, outside
the state TANF program, to meet its basic MOE requirement.
NOTE: For the basic MOE requirement, the cumulative total expenditures (i.e., the sum of
Columns (B) and (C) on Line 7 reported at the end of the federal fiscal year should add up to
at least 80 percent of fiscal year 1994 historic state expenditures if the state did not meet the
TANF work participation requirements, or at least 75 percent of fiscal year 1994 historic state
expenditures if the state met the TANF work participation requirements. For states that
received Contingency Funds, Line 7 (Column B) minus Line 5b (Column B) (assistance child
care) minus Line 6b (Column B) (non-assistance child care) must exceed 100 percent of the
Contingency Fund MOE requirement.
Column (D) is for reporting the Federal Contingency Fund grant awarded and how those funds were
utilized.
NOTE: States receiving Contingency Funds must indicate if this report is being used for
annual reconciliation of the Contingency Fund. Enter the Federal Medical Assistance
Percentage Rate (FMAP) used by the state for the fiscal year for which Contingency Funds
were received.
Column (E) American Recovery and Reinvestment Act Funds – is for reporting how federal
TANF funds awarded to the state under the American Reinvestment and Recovery Act of 2009
(ARRA) were expended under its TANF program.

Please note that for GYs 2009 and 2010, the ACF-196 included a separate column for
expenditures made with Supplemental Grant funds (Column F). Column F will be removed
from the ACF-196 for these two grant years, and the system will incorporate awards and
expenditures reported in this column with Column A awards and expenditures. For GYs 2009
and 2010, any revisions to expenditures made with Supplemental Grant funds prior to FY
2015 should be reflected in Column A.

Line Item Instructions
Enter Cumulative Fiscal Year Expenditures and Obligations
Line 1. Federal Funds Awarded. Automatically generated in OLDC, Column (A) represents the
cumulative total of federal TANF funds awarded (not including Contingency Funds) 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.
Enter in Column (D) the cumulative total of Contingency Funds awarded under section 403(b) to the
state from October 1 of the federal fiscal year for which the report is being submitted through the
current quarter being reported.
Line 2. Transferred to Child Care and Development Fund (CCDF). Enter in Column (A) the
cumulative total of federal funds that the state transferred to the Discretionary Fund of the CCDF
from October 1 of the federal fiscal year for which the report is being submitted through the current
quarter being reported. Section 404(d)(1) of the Social Security Act governs the transfer of TANF
funds to the Discretionary Fund and prohibits a state from transferring more than 30 percent of its
total annual TANF funds. All funds transferred to the Discretionary Fund of the CCDF program are
subject to the rules and regulations of that Fund in place for the current fiscal year at the time when
the transfer occurs. A state can only transfer current-year federal TANF grant funds; it may not
transfer prior year unobligated/reserved balances to the CCDF.
Line 3. Transfers to Social Services Block Grant (SSBG). Enter in Column (A) the cumulative
total of federal funds the state transferred to the SSBG from October 1 of the federal fiscal year for
which the report is being submitted through the current quarter being reported. Section 404(d)(2) of
the Social Security Act governs the transfer of TANF funds to the SSBG program and prohibits a
state from transferring more than 10 percent of its total annual TANF funds to the SSBG. (Also, the
combined amount transferred to the SSBG and the CCDF Discretionary Fund may not exceed 30
percent of the annual TANF block grant. In other words, for all financial reports applicable to grant
funds for one fiscal year, the sum of the total cumulative amount reported on Lines 2 and 3 cannot
exceed 30 percent of the annual TANF block grant.) All funds transferred to the SSBG program are
subject to the statute and regulations of the recipient SSBG program in place for the current fiscal
year at the time when the transfer occurs. A state may only transfer current-year federal TANF grant
funds; it may not transfer prior year unobligated/reserved balances to the SSBG.
Also, the total amount transferred to SSBG and CCDF affects the amount available for Jobs Access
activities that may be used as the non-federal match under that program. See instructions for Line
6c1.
Line 4. Adjusted SFAG. Enter in Column (A) the cumulative total of funds available for TANF
after subtracting the amounts transferred to the CCDF program (Line 2) and/or the SSBG program
(Line 3) from October 1 of the federal fiscal year for which the report is being submitted through the
current quarter being reported.
Line 5. Expenditures on Assistance. Blocks are shaded and do not have to be filled out. This line
exists as a mathematical sum of expenditures included in Lines 5a through 5d for each column from
October 1 of the federal fiscal year for which the report is being submitted through the current quarter
being reported.

Line 5a. Basic Assistance. Enter in Columns (A), (B), (C), and (D) the cumulative total
expenditures for basic assistance from October 1 of the federal fiscal year for which the report is
being submitted through the current quarter being reported. Include benefits not reported on Line 5d
provided in the form of cash, payments, vouchers, or other forms designed to meet on-going, basic
needs. Include 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 or community service (or any other work activity under 45 CFR 261.30).
Line 5b. Child Care. Enter in Columns (A), (B), (C), and (D) the cumulative total expenditures for
child care that meet the definition of assistance from October 1 of the federal fiscal year for which the
report is being submitted through the current quarter being reported. The amounts reported in this
category do not include funds transferred to the CCDF (Discretionary Fund - reported on the ACF696) or the SSBG. 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. Do not include child care provided as a non-recurrent, short-term
benefit (for example, 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 preK activities or other programs designed to provide early childhood development or educational
services (e.g., following the Head Start model); such activities should be reported as “Other” and
identified as such in a note to that category.
Line 5c. Transportation and Other Supportive Services. Enter in Columns (A), (B), (C), and (D)
the cumulative total expenditures for transportation and other supportive services that meet the
definition of assistance from October 1 of the federal fiscal year for which the report is being
submitted through the current quarter being reported. Include expenditures for families that 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. Do not include transportation or
other supports provided as a non-recurrent, short-term benefit (for example, during applicant job
search).
Line 5d. Assistance Authorized Solely Under Prior Law. Enter in Columns (A) and (D) the
cumulative total expenditures of federal funds on assistance that is authorized solely under section
404(a)(2) of the Social Security Act from October 1 of the federal fiscal year for which the report is
being submitted through the current quarter being reported. These are expenditures that are not
otherwise consistent with the purposes of TANF and/or with the prohibitions in section 408.
NOTE: As an addendum to the fourth quarter report, the state must describe the activities
and associated expenditures for which “Assistance Authorized Solely Under Prior Law”
under this line item applies (e.g., previously authorized juvenile justice or state foster care
payments), including information regarding the target population and the services provided.
The state must also reference the state plan provision under which they were authorized.
NOTE: States may not report MOE expenditures in this category; all state MOE
expenditures must be consistent with the purposes of TANF.
Line 6. Expenditures on Non-Assistance. Blocks are shaded and do not have to be filled out. This
line exists as a mathematical sum of expenditures included in Lines 6a through 6l for each column.
Line 6a. Work-Related Activities and Expenses. Blocks are shaded and do not have to be filled
out. This line exists as a mathematical sum of Line 6a(1), Line 6a(2), and Line 6a(3) for each column

for work-related activities and expenses, as described in the instructions for these three lines, from
October 1 of the federal fiscal year for which the report is being submitted through the current quarter
being reported.
Line 6a(1). Work Subsidies. Enter in Columns (A), (B), (C), and (D) the cumulative total
expenditures for work subsidies from October 1 of the federal fiscal year for which the report is being
submitted through the current quarter being reported. Work subsidies include 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 that are within the definition of assistance.
Line 6a(2). Education and Training. Enter in Columns (A), (B), (C), and (D) the cumulative total
expenditures for educational and training activities from October 1 of the federal fiscal year for which
the report is being submitted through the current quarter being reported. These are expenditures on
educational activities that are consistent with the recognized work activities at 45 CFR 261.30 or as a
supplement to such activities. Thus, 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, after-school, or summer enrichment programs for children in elementary or
junior high school.
Line 6a(3). Other Work Activities/Expenses. Enter in Columns (A), (B), (C), and (D)
expenditures on other work activities from October 1 of the federal fiscal year for which the report is
being submitted through the current quarter being reported. These are 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.
Line 6b. Child Care. Enter in Columns (A), (B), (C), and (D) the cumulative total expenditures for
child care that does not meet the definition of assistance from October 1 of the federal fiscal year for
which the report is being submitted through the current quarter being reported. 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 non-recurrent, short-term benefit (e.g., during applicant job
search or to a recently employed family during a temporary period of unemployment). Do not
include amounts of funds transferred to the CCDF (Discretionary Fund - reported on the ACF-696) or
the SSBG. Also, 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);
such activities should be reported as “Other” and identified as such in a note to that category).
Line 6c. Transportation. Blocks are shaded and do not have to be filled out. This exists as a
mathematical sum of Lines 6c(1) and 6c(2) for each column for transportation activities that do not
meet the definition of assistance from October 1 of the federal fiscal year for which the report is being
submitted through the current quarter being reported. 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 non-recurrent, short-term benefit (e.g., during applicant job search or to a
recently employed family during a temporary period of unemployment).
Line 6c(1). Job Access. Enter in Columns (A), (B), (C), and (D) the cumulative total expenditures
for the Department of Transportation Access to JOBS program from October 1 of the federal fiscal
year for which the report is being submitted through the current quarter being reported. 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. 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 on Line 6c(2).
NOTE: The amount of TANF funds expended on Job Access programs that may be used as
non-federal matching under the Job Access program is limited to the difference between 30
percent of TANF funds (amount reported on Line 1, Column A) and the total amount
transferred to SSBG and the Discretionary Fund of CCDF (sum of amounts reported on Line
2, Column A, and Line 3, Column A).
Line 6c(2). Other Transportation. Enter in Columns (A), (B), (C), and (D) the cumulative total
expenditures for other types of transportation activities that do not constitute assistance from October
1 of the federal fiscal year for which the report is being submitted through the current quarter being
reported.
NOTE: As an addendum to the fourth quarter report, the state must describe the activities
and associated expenditures for which “Other Transportation” under this line applies.
Line 6d. Individual Development Accounts. Enter in Columns (A), (B), (C), and (D) 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 from October 1 of
the federal fiscal year for which the report is being submitted through the current quarter being
reported.
Line 6e. Refundable Earned Income Tax Credits. Enter in Columns (A), (B), (C), and (D) the
cumulative total expenditures on refundable earned income tax credits paid to families and otherwise
consistent with the requirements of 45 CFR parts 260 and 263 of the TANF regulations from October
1 of the federal fiscal year for which the report is being submitted through the current quarter being
reported. Include 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.
Line 6f. Other Refundable Tax Credits. Enter in Columns (A), (B), (C), and (D) the cumulative
total expenditures on any other refundable tax credits provided under state or local law that are
consistent with the purposes of TANF and the requirements of 45 CFR parts 260 and 263 of the
TANF regulations from October 1 of the federal fiscal year for which the report is being submitted
through the current quarter being reported.
Line 6g. Non-Recurrent Short Term Benefits. Enter in Columns (A), (B), (C), and (D) the
cumulative total 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, from October 1 of the federal fiscal
year for which the report is being submitted through the current quarter being reported. Do not

include expenditures on supportive services such as child care, transportation, or work activities and
expenses (such as applicant job search) provided under a diversion program; these items should be
reported in other reporting categories.
Line 6h. Prevention of Out-of-Wedlock Pregnancies. Enter in Columns (A), (B), (C), and (D) the
cumulative total expenditures for prevention of out-of-wedlock pregnancies activities that have not
otherwise been reported from October 1 of the federal fiscal year for which the report is being
submitted through the current quarter being reported.
Line 6i. Two-Parent Family Formation and Maintenance. Enter in Columns (A), (B), (C), and
(D) the cumulative total expenditures for two-parent family formation and maintenance activities that
have not otherwise been reported from October 1 of the federal fiscal year for which the report is
being submitted through the current quarter being reported.
Line 6j. Administration. Enter in Columns (A), (B), (C), and (D) the cumulative total expenditures
for administrative costs (as defined in 45 CFR Part 263.0) from October 1 of the federal fiscal year
for which the report is being submitted through the current quarter being reported.
Line 6k. Systems. Enter in Columns (A), (B), (C), and (D) the cumulative total expenditures for
systems costs related to monitoring and tracking under the program from October 1 of the federal
fiscal year for which the report is being submitted through the current quarter being reported.
NOTE: Section 404(b)(1) of the Social Security Act limits states to which a grant is made
(under section 403) to expend no more than 15 percent of the grant for administrative costs.
In addition, section 404(b)(2) states that the 15 percent 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. Under our final rules, the same information
technology exclusion applies to MOE expenditures. The TANF regulations at 45 CFR 263.2
and 263.11 provide guidance about what is excluded under this definition.
Line 6l. Non-Assistance Authorized Solely Under Prior Law. Enter in Columns (A) and (D) the
cumulative total expenditures of federal funds on non-assistance that are authorized solely under
section 404(a)(2) of the Social Security Act from October 1 of the federal fiscal year for which the
report is being submitted through the current quarter being reported.
These are expenditures that are not otherwise consistent with the purposes of TANF and/or with the
prohibitions in section 408.
NOTE: As an addendum to the fourth quarter report, the state must describe the activities
and associated expenditures for which “Non-Assistance Authorized Solely Under Prior Law”
under this line item applies (e.g., previously authorized juvenile justice or state foster care
payments), including information regarding the target population and the services provided.
The state must also reference the state plan provision under which they were authorized.
NOTE: States may not report MOE expenditures in this category; all state MOE
expenditures must be consistent with the purposes of TANF.

Line 6m. Other. Enter in Columns (A), (B), (C), and (D) the cumulative total expenditures for other
expenditures considered “expenditures on non-assistance” that were not included on Lines 6a through
6l from October 1 of the federal fiscal year for which the report is being submitted through the current
quarter being reported. 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.
NOTE: As an addendum to the fourth quarter report, the state must describe the activities
and associated expenditures for which “Other” expenditures under this line item applies,
including information regarding the target population and the services provided.
Line 7. Total Expenditures. Enter in Columns (A), (B), (C), and (D) the cumulative total
expenditures (i.e., the sum of Lines 5a through Line 6m) from October 1 of the federal fiscal year for
which the report is being submitted through the current quarter being reported.
NOTE: As an addendum to the fourth quarter report, the state must describe any estimates
used in deriving any expenditures reported in any category. A state may not report estimated
expenditures if actual expenditures related to benefits provided to TANF-eligible recipients
are reasonably available. If requiring actual data would be infeasible or would materially
interfere with delivering the benefit or service and if the state seeks to use a reasonable
estimation methodology, it must both describe the methodology and explain why it is
reasonable, both in estimating the share of families that can be claimed and the estimates for
their expenses.
Line 8. Transitional Services for Employed. Enter in Columns (A), (B), (C), and (D) the
cumulative total expenditures to provide transitional services to families that cease to receive
assistance under the TANF program because of employment from October 1 of the federal fiscal year
for which the report is being submitted through the current quarter being reported. Expenditures
reported on this line must also be included in the expenditure categories reported on Line 5 or Line 6.
NOTE: The expenditures reported on this line will duplicate expenditures reported
elsewhere in this Report. Section 411(a)(5) of the Social Security Act requires separate
quarterly reporting of expenditures on transitional services for families who have ceased to
receive assistance because of employment.
Line 9. Federal Unliquidated Obligations. Enter in Columns (A) and (D) the cumulative total
federal unliquidated obligations from October 1 of the federal fiscal year for which the report is being
submitted through the current quarter being reported. Obligations reported on this line must meet the
definition of obligations contained in 45 CFR 92.3. For the Contingency Fund, Column D, this line
should indicate $0 (zero dollars) for the report submitted for the fourth quarter.
Line 10. Unobligated Balance. Enter in Columns (A) and (D) the cumulative total federal
unobligated balances from October 1 of the federal fiscal year for which the report is being submitted
through the current quarter being reported. After the end of the federal fiscal year, any amount
reported in Column (D), as an unobligated balance, will be de-obligated by ACF.
Line 11. State Replacement Funds. Enter in Column (B) the cumulative total State Replacement
Funds expended because of the imposition of a TANF penalty from October 1 of the federal fiscal
year for which the report is being submitted through the current quarter being reported.

Line 12. Estimate for Next Quarter Ended. Enter in Column (A) the estimate of SFAG grant
award funds requested for the next quarter ending (refer to the next quarter ending entered at the top
of this report).
NOTE: Section 405(c)(1) of the Act states that ACF shall estimate the amount to be paid to
each eligible state for each quarter, such estimate is to be based on a report filed by the state
of the total sum to be expended by the state in the quarter under the state program funded
under section 403.

Administration for Children and Families
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