ACF-196T Tribal TANF Report Form

INSTRUCTION FOR COMPLETION OF TANF FORM ACF-196T
(Tribal TANF Financial Report)

Financial Reporting Form for the Tribal Temporary Assistance for Needy Families
(TANF) Program, including the need to report TANF Emergency Funds awarded
under the American Recovery and Reinvestment Act of 2009 (ARRA Funds)
NOTE: PAPERWORK REDUCTION ACT OF 1995 (Pub. L. 104-13) STATEMENT OF PUBLIC
BURDEN: The purpose of this information collection is to obtain expenditure data used by the
Tribes for required fiscal year quarterly reporting. Public reporting burden for this collection of
information is estimated to average 1.5 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 412
(h) 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 0970-0345 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].

Tribal grantees are required to complete and submit this report in accordance with these
instructions on behalf of the Tribal Lead Agency administering the TANF program.
These revised instructions provide additional guidance for the reporting of TANF
Emergency Funds awarded under American Recovery and Reinvestment Act (ARRA
Funds) on the revised ACF-196T report form. The revised ACF-196T report includes
Column (D) for separate reporting of ARRA TANF funds. Tribal grantees that receive
ARRA funds in FY 2009 and/or FY 2010 must report ARRA expenditures in Column D
(Lines 1 through 6) until those ARRA funds are fully expended.
NOTE: Tribal TANF grantees operating an approved demonstration under PL 102-477
are not required to submit the ACF-196T. These grantees must adhere to the TANF
financial reporting requirements issued by the Department of Interior.
Tribal Lead Agencies whose program is funded directly from ACF (the Administration
for Children and Families) must submit the form ACF-196T electronically through
Online Data Collection (OLDC). Electronic filing reduces paperwork, allows for quicker
processing, automatically completes required calculations, and checks for data entry
errors.

Electronic Submission: The OLDC system is accessed via the Grant Solutions portal at
https://home.grantsolutions.gov/home/. New or updated access to the OLDC system
may be obtained by submitting an OLDC Access Request Form to the HelpDesk at
[email protected]. The OLDC Request Form is attached and is available
electronically (along with OLDC help sheets, user guides and tutorials) at:
https://extranet.acf.hhs.gov/oldcdocs/materials.html. Please submit an OLDC Access

Request Form for each staff person who will play a role in using OLDC. ACF will create
a User ID based on the information provided on the OLDC Request Form. An e-mail
message is automatically sent to the staff member identified on the OLDC Request Form
when an OLDC User ID and password is created for that person.
DUE DATE: The ACF-196T must be submitted electronically in OLDC within 45 days
after the end of each quarter of the Federal fiscal year. Reports for the current year award
are due on February 14th, May 15th, August 14th, and November 14th.
In addition to the quarterly reports for the current year award, a Tribe must also submit
ACF-196T quarterly reports for prior TANF awards where the funds have not been
completely expended. When TANF funds are completely expended, the Tribe should
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.
For example: During FY 2016, Tribe ABC receives TANF funds for FY 2016, the Tribe
has funds remaining in FY 2014 and FY 2015 awards. On September 30, 2016, Tribe
ABC has not expended all the funds for FY 2016 and FY 2015. However, the Tribe has
expended the remaining funds in FY 2014. On or before November 14, 2016, Tribe ABC
must submit the following reports for the period ending September 30, 2016:
1. Quarterly report for FY 2016 award.
2. Quarterly report for FY 2015 award.
3. A final report for FY 2014 award.
NOTE: The American Recovery and Reinvestment Act of 2009, ARRA lifted the
limitation in Social Security Act, Title IV, Section 404(e) [42 U.S.C. 604(e)] on using
carryover/reserve TANF funds only on “assistance”. Specifically, the ARRA Act says
“A State or tribe may use a grant made to the State or Tribe under this part for any fiscal
year to provide, without fiscal year limitation, any benefit or service that may be provided
under the State or tribal program funded under this part.” Thus, carry over funds may be
used for any TANF allowable activities – i.e. assistance and non assistance activities. This
change applies to States, D.C., Territories, and Tribes operating approved TANF
programs.
As explained in 45 CFR 286.270; https://gov.ecfr.io/cgi-bin/textidx?SID=599aa0894d2b2392fec56ad88ffad288&mc=true&node=se45.3.286_1270&rgn=
div8 Tribes not submitting the required quarterly Tribal TANF Financial Report may give
rise to a penalty.
Additionally, should there be a need to revise a report for the previous quarter, the Tribe
has until the end date of the current quarter to submit that revised report. Otherwise, any
revised data should be incorporated into the next quarterly report due since the reports are
cumulative.
General Instructions



Report expenditures out to cents.



Include costs of contracts and subcontracts in the appropriate reporting category
based on their nature or function.



Blocks that are shaded, indicate that the entry of financial data are not required or are
not applicable.



Indicate whether this submission is an “original” or a “revised” (a revision to a report
that was previously submitted for the same period).



Indicate whether this report is a “quarterly” or a “final” report. A Tribe should
indicate “quarterly” if it plans future expenditures from the award or awards available
for the given fiscal year or indicate “final” if it has expended all funds from the
TANF award.



Expenditures (for lines 2 through 4) are the funds that have been paid for TANF
expenses. Obligations are not expenditures as they are not yet paid; obligations are
reported on line 5.



Report must be signed (certified) by the individual responsible for the expenditure of
Federal TANF funds in accordance with all statutes, rules, regulations and polices
that apply to the expenditure of Federal TANF funds.

Line Item Instructions
Line 1 – Total Federal Funds Awarded. Enter in column (A) the cumulative total of
Federal TANF funds awarded to the Tribe during the Federal fiscal year (from October 1
through September 30). Enter in column (B) the cumulative total of State MOE
(Maintenance of Effort) funds received by the Tribe from the State for the same time
period. Enter information in (D) column only if the Tribe received ARRA funds
Line 2a – Cash Assistance Payments. Enter in columns (A), and (B) the cumulative
amount of cash assistance payments expended as defined in (45 CFR 286.10(a) (1)).
Enter information in (D) column only if the Tribe has received ARRA funds.
Line 2b – Other Assistance Expenditures. Enter in columns (A), and (B) the total
cumulative expenditures for all other TANF assistance expended as defined in 45 CFR
286.10(a)(2). Enter information in (D) column only if the Tribe received ARRA funds.
Other TANF Assistance Expenditures may include:
1. Expenditures for families that are not employed but need transportation services
to participate in other work activities as provided under the Tribe's TANF plan.

Do not include transportation supports provided as a nonrecurring, short-term
benefit (for example, during applicant job search).
2. Child care expenditures for families that are not employed, but need child care to
participate in other work activities as provided under the Tribe's TANF plan. Do
not include child care provided as a nonrecurring, 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). 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).
Line 2c. Total Expenditures on Assistance. Enter in Columns (A) and (B) total
cumulative expenses on assistance (sum of Lines 2a and 2b). Enter information in (D)
column only if the Tribe received ARRA funds.
Line 3a – Administration Expenditures. Enter in columns (A) and (B) the cumulative
total expenditures for administrative costs (as defined at 45 CFR 286.5) for the period the
report is being submitted. Enter information in (D) column only if the Tribe received
ARRA funds.
NOTE: The Tribe's administrative cost cap applies to the Total TFAG awarded and
reported on Line 1 (column A) of this form. The Tribe's administrative cost cap must be
within the negotiated administrative cost cap as described in section 286.50;
https://gov.ecfr.io/cgibin/retrieveECFR?gp=&SID=434864d8fb761f68c7ba0f147dc37c71&mc=true&n=pt45.3
.286&r=PART&ty=HTML#se45.3.286.50. Tribes were notified of their negotiated
administrative cost cap by the Division of Tribal Services, ACF. Based on the nature or
function of the contract, Tribes must include appropriate administrative costs associated
with contracts and subcontracts that count towards the negotiated administrative cost
caps. These include the costs of procuring contracts and the costs of administrative
functions within the contract.
Line 3b – Systems Expenditures. Enter in columns (A), and (B), the cumulative total
expenditures for systems costs related to monitoring and tracking for the Tribal TANF
program for the period the report is being submitted. Enter information in (D) column
only if the Tribe received ARRA funds.
NOTE: 45 CFR 286.50 of the regulations limit Tribal grantees to expend no more than
the negotiated administrative cap of the grant for administrative costs.
https://gov.ecfr.io/cgibin/retrieveECFR?gp=&SID=434864d8fb761f68c7ba0f147dc37c71&mc=true&n=pt45.3
.286&r=PART&ty=HTML#se45.3.286.50. Section 286.55(b) of the regulations states
that the negotiated 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. https://gov.ecfr.io/cgibin/retrieveECFR?gp=&SID=434864d8fb761f68c7ba0f147dc37c71&mc=true&n=pt45.3

.286&r=PART&ty=HTML#se45.3.286.55.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.
Line 3c – Other Non-Assistance Expenditures. Enter in columns (A), and (B), the
cumulative total expenditures for other expenditures considered "expenditures on nonassistance" that were not included on Lines 3a and 3b for the period the report is being
submitted. 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.
Enter information in (D) column only if the Tribe received ARRA funds.
Costs may include:
1. Work subsidies 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 as provided or allowed under the Tribe's TANF plan that are
within the definition of assistance.
2. Include costs related to educational and training activities. 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 or after-school or summer enrichment
programs for children in elementary or junior high school.
3. Include 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). 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.
4. Expenditures for child care that does not meet the definition of assistance.
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
nonrecurrent, short-term benefit (e.g., during applicant job search or to a recently
employed family during a temporary period of unemployment).
5. Expenditures for transportation activities that do not meet the definition of

assistance. 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 nonrecurring, short-term benefit (e.g.,
during applicant job search or to a recently employed family during a temporary
period of unemployment).
6. Expenditures for the Department of Transportation Access to JOBS program.
Column (A) must include only Federal TANF expenditures that are used as nonFederal match to meet matching requirements for the Department of
Transportation Job Access program.

7. Expenditures on contributions to IDA (Individual Development Accounts) and
other expenditures related to the operation of an IDA program that fall outside the
definition of administrative costs.
8. Expenditures on refundable earned income tax credits paid to families and
otherwise consistent with the requirements of 45 CFR 260 and 286.10 of the
Tribal TANF regulations from October 1 of the Federal fiscal year for which the
report is being submitted through the current quarter being reported. Include any
Tribal tax credits that represent a specific portion of the Federal Earned Income
Credit and expenditures on similar Tribal programs designed to defray the costs of
employment for low-income families.
9. 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.
10. Include expenditures for prevention of out-of-wedlock pregnancies activities,
two-parent family formation, and maintenance activities that have not otherwise
been reported.
Line 3d – Total Non-Assistance Expenditures. This line is the sum of Lines 3a, 3b, 3c,
3d, and 3e.
Line 4 – Total Expenditures. Enter in columns (A), and (B) the sum of Line 2c and
Line 3f. Enter information in (D) column only if the Tribe received ARRA funds.
Line 5 - Unliquidated Balance. Enter in Column (A) the total Federal Unliquidated
obligations from October 1 through September 30 of the Federal fiscal year. Amounts
reported must meet the definition of obligations contained in 45 CFR Part 75.2. Include
contracts or sub-grants the Tribe entered into during the period that have not been paid by
the Tribe by the end of the report period. Enter information in (D) column only if the
Tribe received ARRA funds.

Line 6 – Unobligated Balance. Enter in column (A) unobligated balances for the report
period (Line 1 minus lines 4 and 5). Enter information in (D) column only if the Tribe
received ARRA funds.
Line 7 – Tribe Replacement Funds. Enter in column (C) the cumulative total Tribal
funds expended as a result of the imposition of a TANF penalty for the report period for
which the report is being submitted.

Explanation of Columns:
Column (A) Line 1: Federal TFAG (Tribal Family Assistance Grant) refers to the
amount of TANF grant awarded to the Tribe for the report period.
Column (A) Lines 2 through 4: Refers to the cumulative total of Federal TANF funds
the Tribe expended under its TANF program. The amounts reported on these lines must
be actual expenditures or obligations made in accordance with all applicable statutes and
regulations.
Column (A) Line 6: Refers to the Federal TANF funds the Tribe obligated under its
TANF program but has not yet liquidated. The amounts reported on this line item must
meet the definition of an obligation contained at 45 CFR 75.2 (https://gov.ecfr.io/cgibin/textidx?SID=c64f33f0c496c58f8d8df9dc9c17ddb6&mc=true&node=se45.1.75_12&rgn=div
8). . This line is calculated by subtracting the sum of the amounts on lines 4 and 5 from
the amount on Line 1.
Column (B) Line 1: Refers the total State MOE funds contributed by the State to the
Tribe that the Tribe expended under its TANF plan that will count towards the State's
MOE requirement.
Column (B) Lines 2 through 4: Refers to Tribal TANF expenditures that the Tribe is
making with State contributed Maintenance-of-Effort (MOE) funds.
Column (C) Line 7: Refers to Tribal funds that the Tribe must expend (replace) in the
TANF program due to the assessment of a penalty (a reduction in its TANF grant award)
that occurred during the year. If a Tribe's Tribal Family Assistance Grant is reduced
because of the imposition of a penalty, 45 CFR 286.195(c)(1) provides that the Tribe
must replace the funds lost due to the penalty with Tribal funds in an amount that is no
less than the amount withheld.
Column (D) Line 1: Refers ARRA funds received under the American Recovery and
Reinvestment Act of 2009.
Column (D) Lines 2 through 4: Refers to the cumulative total of Emergency Federal

ARRA TANF funds the Tribe expended under its TANF program. The amounts reported
on these lines must be actual expenditures or obligations made in accordance with all
applicable statutes and regulations.
Column (D) Line 5: Refers to the Emergency Federal ARRA TANF funds the Tribe
obligated under its TANF program but has not yet liquidated.
Column (D) Line 6: Refers to the emergency Federal ARRA TANF funds the tribe has
not yet obligated.