9300-2          QUARTERLY EXPENDITURE REPORT

NFAPNative Family Assistance Program agencies must report how the NFAPNative Family Assistance Program grant was spent so that the Division has verification that the grant was spent on allowable MOEMaintenance of Effort (Maintenance of Effort) costs. The Quarterly Expenditure Report must be provided on the form provided by the Division.

9300-2 A.      HOW AND WHEN TO PROVIDE THE REPORT

Quarterly Expenditure Reports are due no later than 30 days after the end of the quarter. The quarters are based on the state fiscal year that begins in July.

• Quarter 1 – July, August, September. Due the last business day around October 31.

• Quarter 2 – October, November, December. Due the last business day around January 31.

• Quarter 3 – January, February, March. Due the last business day around April 30.

• Quarter 4 – April, May, June. Due the last business day around July 31.

9300-2 B.      WHAT'S INCLUDED IN THE REPORT?

The Quarterly Expenditure Report is used to report all NFAPNative Family Assistance Program grant expenditures for each quarter and it is based on the ACF - 196T Financial Report. The Quarterly Expenditure Report must reconcile with the three Monthly Benefit Reports received during the quarter. Please see MS 9300-1 for more information regarding monthly reports.  Please see Addendum 4 - TANF Standards for household composition and 200% of FPL information. 

The following items are allowable expenditures for the NFAPNative Family Assistance Program grant, but are not included on the monthly report:

Non-Assistance

• Heating or utility payments who are have income under 200% FPLFederal Poverty Limitations and have a dependent child in the home. Includes but is not limited to: LIHEAPLow-Income Home Energy Assistance Program, LIHWAPLow-Income Household Water Assistance Program, natural gas, heating oil, propane, coal, gasoline, wood, electricity, water, waste water, etc.

• Child care for families who are employed.

• Transportation supportive services for families who are employed.

• Subsidized employment payments, including for at-risk youth. Includes:  payments made to employers or third parties to help cover the costs of employee wages, benefits, supervision, and training).

• Education and training activities

• Services such as case management, counseling,  peer support, child care information and referral, information on and referral to Medicaid, CHIP, SNAP, and Native Employment Works (NEW) programs, transitional services, job retention, job advancement, and other employment-related services that do not provide basic income support.

• Non-recurring short-term benefits

• Diversion payments

TANF Systems Costs

• Administrative costs 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 TANFTemporary Assistance to Needy Families. These are not limited to 15% of the total amount of countable expenditures in the current FFYFederal Fiscal Year.

Other

• Other costs that for non-benefit activities that meet a TANF Goal. Prior approval must be given by DPA Grant Manger, BIA AOTR, and Region X (10) ACF | OFA Program Specialist.

TANF Administrative Costs

• Administrative costs - limited to 15% of the total amount of countable expenditures in the current FFY. “Administrative costs” are those costs necessary for the proper administration of the TANF program. It includes costs for general administration and coordination of these programs, including contract costs and all indirect (or overhead) costs. Examples of administrative costs include:

• Salaries and benefits of staff performing administrative and coordination functions.

• Activities related to eligibility determinations.

• Preparation of program plans, budgets, and schedules.

• Monitoring of programs and projects.

• Fraud and abuse units.

• Procurement activities.

• Public relations.

• Services related to accounting, litigation, audits, management of property, payroll, and personnel.

• Costs for the goods and services required for administration of the program such as the costs for supplies, equipment, travel, postage, utilities, and rental of office space and maintenance of office space, provided that such costs are not excluded as a direct administrative cost for providing program services.

• Travel costs incurred for official business and not excluded as a direct administrative cost for providing program services.

• Management information systems not related to the tracking and monitoring of TANF requirements (e.g., for a personnel and payroll system for State staff).

• Preparing reports and other documents.

Example:

An NFAPNative Family Assistance Program agency is approved for a $2 million grant. Their actual expenditures for the year are $1,850,00. The administrative costs cannot exceed $277,500.