Temporary Assistance for Needy Families: More States Counting Third Party Maintenance of Effort Spending

The U.S. Government Accountability Office found that the number of States that reported counting third party non-governmental expenditures toward their State MOE spending increased over the past five years, from three States in fiscal year 2007 to 13 States in fiscal year 2011. Food assistance was the most commonly cited service provided by third party non-governmental organizations that States counted towards MOE requirements. Other services included medical or dental services, employment assistance, and family stabilization services. This report was compiled to address previous concerns raised that counting third party non-governmental expenditures towards a State's MOE may not keep with the intent of MOE requirements directed toward State and local governments.