45 CFR §264.72

1. (a)
   1. (1)A State must meet a Contingency Fund MOE level of 100 percent of historic State expenditures for FY 1994.
   2. (2)A State must exceed the Contingency Fund MOE level to keep any of the contingency funds that it received. It may be able to retain a portion of the amount of contingency funds that match countable State expenditures, as defined in § 264.0, that are in excess of the State's Contingency Fund MOE level, after the overall adjustment required by section 403(b)(6)(C) of the Act.
2. (b)A State must complete an annual reconciliation, in accordance with § 264.73, in order to determine how much, if any, of the contingency funds that it received in a fiscal year it may retain.
3. (c)If required to remit funds under the annual reconciliation, a State must remit all (or a portion) of the funds paid to it for a fiscal year within one year after it has failed to meet either the Food Stamp trigger or the Unemployment trigger, as defined in § 264.0, for three consecutive months.
4. (d)A State must expend contingency funds in the fiscal year in which they are awarded.
5. (e)A State may not transfer contingency funds to the Discretionary Fund of the CCDF or the SSBG.
6. (f)A State must follow the restrictions and prohibitions in effect for Federal TANF funds, including the provisions of § 263.11 of this chapter, in its use of contingency funds.