The Office of Family Assistance (OFA) has posted the fiscal year (FY) 2024 Temporary Assistance for Needy Families (TANF) financial data tables, along with national and state pie charts.

• In FY 2024, combined federal TANF and state maintenance-of-effort (MOE) expenditures and transfers totaled $37.5 billion.
• 33 states used less than half of their TANF and MOE funds on the combination of basic assistance; work, education, and training activities; and childcare.
• By the end of FY 2024, states had a total of $8 billion in federal TANF unobligated balances. With the addition of federal unliquidated obligations, the amount of unspent federal TANF funds nationwide totaled $9.7 billion.

TANF agencies can review these resources for more information on how TANF and MOE funds were used in FY 2024.

The Administration for Children and Families (ACF) has launched a new public dashboard that delivers transparent, standardized data on safety and permanency outcomes for children in foster care. The dashboard provides a centralized view of state-level child welfare performance, allowing users to explore key measures, examine trends over time, and compare data across states using information reported to ACF. 

This new tool supports ACF’s broader commitment to transparency, data quality, and performance monitoring. While the dashboard does not include TANF data or introduce new program requirements, it offers valuable context on the service landscape in which multiple ACF-administered programs operate and may inform cross-program coordination and technical assistance discussions.

This guide helps TANF leaders and staff understand the full spectrum of potential fraud risks relevant to programs funded with TANF funds. TANF leaders and staff can use it to:

• Build collective fraud risk knowledge across your agency;
• Understand whether risks are person-based, system-based, or hybrid;
• Apply the WHO-HOW-WHAT framework to assess fraud scenarios; or
• Review fraud prevention strategies that can help mitigate these risks. 

This framework helps TANF agency leaders understand and implement separation of duties—a critical fraud prevention control required by federal regulations. TANF agency leaders can use it to: 

• Understand why separation of duties matters for program integrity;
• Review the national context and real financial impact of fraud;
• See how to structure your organization with proper separation;
• Identify the four critical functions that must never be combined; or
• Learn key control points and adaptations for small agencies.

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.