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Home > Laws & Policies > Policy/Program Issuances > Information Memoranda > IM-85-24

ACF Administration for Children and Families	U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Administration for Children, Youth and Families
	1. Log No.: ACYF-IM-85-24	2. Issuance Date: 8/1/85
	3. Originating Office: Formula Grants Branch, MSD
	4. Key Word: Title IV-E Fiscal Reports

TO:   State Agency Administering or Supervising the Administration of Title IV-E of the Social Security Act.

SUBJECT:   Revised Fiscal Reports for Foster Care and Adoption Assistance.

LEGAL AND RELATED REFERENCES:   Sections 471 and 474 of the Social Security Act and 45 CFR 1355.30(b).

BACKGROUND:   The fiscal forms for reporting financial information on the Foster Care and Adoption Assistance Programs have been revised and approved for use by the Office of Management and Budget (OMB). The changes on the Quarterly Statement of Expenditures, Form IV-E-2, were needed for several reasons: to have States more specifically report prior quarter adjustments; to explain significant increases or decreases from the previous quarter report; to require average monthly data for the quarter rather than by month; and, to comply with OMB initiatives, to breakout current quarter assistance payment data by type of care. The only changes made on the Quarterly Estimate of Expenditures, Form IV-E-1, were to include the Federal matching rate (Federal Medical Assistance Percentage) for the Federal share for assistance payments and to switch the positions for estimating administration and training expenditures. OMB has approved the use of the attached forms through December 31, 1987.

INFORMATION:   As of October 1, 1985, claims for any expenditures should be made using the new forms. Particular attention is called to the need to make complete and accurate reports of the average monthly number of children and expenditures, noting reports that are for greater or lesser periods of time than the regular quarter and later providing the missing information. The time period (quarter and year) of adjustments should be clearly identified. Attention is also called to the requirements and mandatory reporting of child support collections. Finally care should be taken to properly sign and date the forms. Note that in fiscal year 1986, the Federal Medical Assistance Percentages change. See ACYF-IM-85-11, issued March 18, 1985, which lists the percentages for fiscal years 1986 and 1987.

EFFECTIVE DATE:   October 1, 1985.

INQUIRIES:   Regional Program Director for Children, Youth and Families

         /s/

Dodie Livingston
Commissioner