45 CFR § 264.77
How will we determine if a State met its Contingency Fund expenditure requirements?
April 14, 2021
(a) States receiving contingency funds for a fiscal year must complete the quarterly TANF Financial Report. As part of the fourth quarter's report, a State must complete its annual reconciliation.
(b) The TANF Financial Report and State reporting on expenditures are subject to our review.