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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Notes to SEFA
Note 12 – Funding Sources within the CCDF Cluster

ALN 93.575 and 93.596

The Child Care and Development Fund (CCDF) provides federal funding to states to increase availability, affordability and quality of childcare services. The CCDF is administered by the U.S. Department of Health and Human Services — Office of Child Care (OCC), Administration for Children and Families (ACF). The CCDF consists of three distinct funding sources:

  • Discretionary Fund (ALN 93.575)
  • Mandatory and Matching Fund (ALN 93.596)
  • Child Care Disaster Relief Fund (ALN 93.489) — however, Texas does not qualify to receive these funds

The CCDF cluster consists of federal programs that have similar compliance requirements although the programs are administered as separate programs. Texas only qualifies for federal funding from ALN 93.575 and 93.596.

Transfer of Funds to CCDF

Under the Temporary Assistance for Needy Families (TANF) program (ALN 93.558), a state may transfer TANF funds to CCDF and the transferred funds are treated as discretionary funds under CCDF (ALN 93.575). In the SEFA web application, the amount transferred in must be shown as CCDF expenditures when expended. For more information, see Temporary Assistance for Needy Families (TANF).

For additional guidance on CCDF cluster programs, see the most current federal Compliance Supplement Addendum — 2 CFR Part 200 Appendix XI (section 4-93.575-1), which is available from the White House’s Office of Federal Financial Management webpage.

Reporting CCDF Cluster Funding Sources

SEFA’s Note 12 must be completed when an agency receives CCDF funding. In in the SEFA web application, under the Notes navigation menu, select Note 12 and report:

  • CCDF funding source
  • The amount of CCDF direct revenues + NSE pass-through revenue received (amount of CCDF funding source) — reported by ALN 93.575 and ALN 93.596

Verify that the amounts reported on the SEFA Schedule for ALN 93.575 and 93.596 equal the calculated field (sum of all CCDF funding sources). If the SEFA schedule does not match Note 12, the final certification process will fail.

Note: Do not report interagency pass-through revenue and review CCDF records that are tagged as Research and Development since R&D records will override the cluster.

For more information, email SEFA.Texas@cpa.texas.gov.