The "Other" category should only be used for expenditures that cannot be reported in another line item. Expenditures reported in the “Other” category must meet one of the four purposes of TANF. OFA regularly follows up on "Other" category expenditures to ensure proper classification. This resource covers the permissible types of "Other" expenditures:

1. Tribal TANF Programs;
2. Expenditures for Compact of Free Association (COFA) States; and
3. Expenditures That Don't Fit Other Categories (Requires strong justification), such as:
   • Programs combining multiple categories that cannot be meaningfully separated.
   • Services with unique aspects not captured in Lines 6-22.

It helps users understand the proper use of the "Other" category to help avoid misclassifications.

Each template in this guide is designed as a standalone resource for specific expenditure categories. State TANF administrators and financial reporting staff can select and use any template that applies to their specific program expenditure. There are four templates:

1. Assistance Authorized Solely Under Prior Law (Lines 7a-7c);
2. Non-Assistance Authorized Solely Under Prior Law (Lines 8a-8c);
3. Other Expenditures (Line 23 - includes Tribal TANF Programs and unique programs); and
4. Estimation Documentation Builder (Any estimated expenditure).

The ACF-196R is the federal form that states use to report TANF expenditures quarterly to the Office of Family Assistance (OFA). Part II of this form requires detailed narrative descriptions for specific expenditure categories that need additional context to demonstrate alignment with TANF purposes.

The narrative sections of the ACF-196R form provide essential context for understanding state TANF expenditures and support OFA’s oversight responsibilities. While numerical data shows what was spent, narratives explain how and why funds were used, ensuring transparency and accountability in TANF program administration. This guide will help you develop clear, comprehensive narratives that satisfy federal reporting requirements and effectively communicate your state’s TANF activities.

This toolkit is designed for state TANF administrators, budget officers, and financial reporting staff responsible for completing ACF-196R narrative requirements. It includes three standalone resources that complement the official ACF-196R instructions by providing practical tools and examples to improve narrative quality. 

These resources are designed to help states effectively complete ACF-196R narrative requirements. Each resource can be used independently or as part of a comprehensive approach to improving expenditure narratives.

This template can be used when estimating expenditures. It offers guidance on key components and proposed questions to answer.

This template can be used for Other Expenditures (Line 23 - includes Tribal TANF Programs and unique programs). It offers guidance on key components and proposed questions to answer.

This template can be used for Non-Assistance Authorized Solely Under Prior Law (Lines 8a-8c). It offers guidance on key components and proposed questions to answer.

This template can be used for Assistance Authorized Solely Under Prior Law (Lines 7a-7c). It offers guidance on key components and proposed questions to answer.

This op-ed written by Acting Assistant Secretary Andrew Gradison outlines that current welfare policies focused on unconditional cash transfers are failing to lift low-income families out of poverty. Instead, he advocates for a welfare model that emphasizes work incentives, family stability, personal responsibility, and reduced dependency on government aid.

The pilot is authorized under the Fiscal Responsibility Act of 2023 and reflects the Administration’s commitment to reshaping welfare programs to encourage employment, personal responsibility, and strong, stable two-parent families. States were encouraged to propose alternative performance measures to the work participation rate that prioritize rapid employment outcomes, earnings progression, and reduced dependency on Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Nutrition Assistance Program (SNAP) benefits, and other welfare. 

The Administration for Children and Families (ACF) at the U.S. Department of Health and Human Services selected Arizona, Iowa, Nebraska, Ohio, and Virginia to participate in the redesigned TANF pilot. These states were chosen from a strong applicant pool to develop models and metrics other states can replicate to help families achieve self-sufficiency. In addition to concretely tracking employment and earnings, pilot states will pursue the following strategies to reduce dependency:

• Arizona will engage directly with employers that have vacancies for in-demand, well-paying positions to directly connect TANF participants with quality, sustainable employment.
• Iowa will improve referral coordination across services, enhance the quality of information available to TANF participants through financial literacy and decision-making tools, and build partnerships with employers to create employment and matched savings opportunities.
• Nebraska, in partnership with community organizations, colleges, and businesses, will develop personalized pathways for TANF participants to strengthen connections to local jobs. Pathways will include referrals to Nebraska’s TANF-funded Fatherhood and Healthy Marriage Initiative.
• Ohio will implement a personalized “well-being assessment” for TANF participants, which will include intensive case management services, financial literacy training, and support for counties to build community capacity.
• Virginia will establish Personalized Results Plans for TANF participants to build upon the success of the Career Pathway Pilot, which blends sector-based training, intensive case management, and employment engagement to support participants as they gain credentials in fields like health care and skilled trades.

The TANF pilot program officially launches on October 1, 2025.