Final

Issued by: Administration for Children and Families (ACF)

Issue Date: October 08, 1997

To:

State Agencies Administering the Temporary Assistance for Needy Families program, Under Title IV of the Social Security Act, As Amended, and Other Interested Parties.

Subject:

Approved Form ACF-196, a Financial Reporting Form for the Temporary Assistance for Needy Families (TANF) Program.

Legal References:

Title IV-A of the Social Security Act, as amended by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA), Public Law 104-193, and the Balanced Budget Act of 1997, Public Law 105-33.

Purpose:

This Program Instruction informs States of the approval of Form ACF-196 by the Office of Management and Budget (OMB). Approved under OMB #0970-0165.

Background:

The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) replaces the Aid to Families with Dependent Children (AFDC) Program (including Emergency Assistance) and Job Opportunities and Basic Skills (JOBS) Program with the Temporary Assistance for Needy Families (TANF) Program.

Previously, expenditure and estimate data for the AFDC Program was collected on Form ACF-231.  Obligation, expenditure, and estimate data for the JOBS Program was collected on Form ACF-331.  The creation of the new Temporary Assistance for Needy Families (TANF) Program has necessitated the development of a new financial reporting form, the 034Temporary Assistance for Needy Families ACF-196 Financial Report (the Form ACF-196).

States are required to use the Form ACF-196 to report expenditures and estimates for the TANF program.

Instructions:

States That implemented TANF in FY 1996

States that implemented TANF in FY 1996; i.e., Massachusetts, Michigan, Vermont, and Wisconsin, must submit its first report for FY 1996 reflecting Federal TANF expenditures and obligations made with FY 1996 funds through September 30, 1996.  These States must also submit a separate report (Column (A) of Form ACF- 196 only) of Federal TANF expenditures and obligations made with FY 1996 funds from October 1, 1996 through September 30, 1997.  These States must report for each quarter by fiscal year after September 30, 1997 until the State's balance-of FY 1996 funds is $0.

These States must also report maintenance of effort (MOE) expenditures for FY 1996; i.e., the expenditures made to meet their TANF MOE level from their date of implementation (also known as the effective date of their TANF program through September 30, 1996).  As with FY 1997, MOE levels for FY 1996 are to be prorated; i.e., based on the number of days in the fiscal year the State operated the TANF program (from the first day of implementation until the last day of the fiscal year).

States That Implemented/Operated TANF in FY 1997

For FY 1997, States must report expenditures made from the first day of implementation, or October 1, 1996 for States that implemented TANF in FY 1996, through September 30, 1997. Attachment 3 is a list of each State's TANF implementation date (or effective date).

For FY 1997 the Form ACF-196 should contain an estimate (in actual dollars or percentage) of the amount of funds a State is requesting for the quarter beginning January 1, 1998.

State MOE levels for FY 1997 are also prorated, based on the days in the fiscal year the State operated the TANF program.

States must report for each quarter by fiscal year after September 30, 1997 until the State's balance of FY 1997 funds is $0.

States must also begin reporting on their use of FY 1998 funds beginning with the first quarter of FY 1998.

Attachments:

1. Copy of the Form ACF-196
2. Instructions for the completion of the Form ACF-196
3. TANF implementation date table

Action Required:

States are requested to photocopy sufficient copies of the form and instructions included as attachments to this PI to meet their reporting requirements.

Submission Date:

The reports for FY 1996 and FY 1997 must be received by ACF by November 14, 1997.  Subsequent reports must be received by ACF within 45 days after the end of each fiscal year quarter.  Therefore, Form ACF-196 must be submitted by November 14, February 14, May 15, and August 14.  One copy with an original signature should be submitted to:

Administration for Children and Families
Office of Program Support
Office of Management Services
Division of Formula, Entitlement and Block Grants
370 L'Enfant Promenade, S.W.
Washington, D.C. 20447
Attention: Oscar Tanner

A copy should also be submitted to the appropriate ACF Regional Administrator.

Inquiries:

Comments and questions should be directed to the appropriate ACF Regional Office.

/s/

Norman L. Thompson 
Director
Office of Program Support

Attachments

cc:        ACF Regional Administrators

Office of Management and Budget

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