H. Period of Performance This program operates on a cash accounting basis and each funding and year’s accounting is discrete. To be eligible for Federal funding, claims must be submitted to ACF within 2 years after the calendar quarter in which the Title IV-E agency made the expenditure. This limitation does not apply to prior period decreasing adjustments and any claim qualifying for a time limits exception in accordance with 45 CFR section 95.19 (42 USC 1320b–2; 45 CFR sections 95.7, 95.13, and 95.19). L. Reporting 1. Financial Reporting a. SF-270, Not Applicable Request for Advance or Reimbursement – b. SF-271, Outlay Report and Request for Reimbursement for Construction Not Applicable Programs – c. SF-425, Not Applicable Federal Financial Report – d. CB-496, Title IV-E Programs Quarterly Financial Report (OMB No. Title IV-E agencies report current expenditures and 0970-0205) – information on children assisted for the quarter that has just ended and estimates of expenditures and children to be assisted for the next quarter. Prior quarter adjustment (increasing and decreasing) expenditures applicable to earlier quarters must also be separately reported on this form. The following line items contain critical information: Key Line Items – Part 1, Expenditures, Estimates and Caseload Data, columns (a) through (d) (Sections B and D (Adoption Assistance Program)) Part 2, Prior Quarter Expenditure Adjustments Adoption Assistance, – columns (a) through (d) Part 3, Foster Care, Adoption Assistance and Guardianship Assistance Demonstration Projects, columns (a) through (e) 2. Performance Reporting Not Applicable – 3. Special Reporting Not Applicable –
H. Period of Performance This program operates on a cash accounting basis and each year’s funding and accounting is discrete. To be eligible for Federal funding, claims must be submitted to ACF within 2 years after the calendar quarter in which the Title IV-E agency made the expenditure. This limitation does not apply to prior period decreasing adjustments and any claim qualifying for a time limits exception in accordance with 45 CFR section 95.19 (42 USC 1320b–2; 45 CFR sections 95.7, 95.13, and 95.19). L. Reporting 1. Financial Reporting a. SF-270, Request for Advance or Reimbursement – Not Applicable b. SF-271, Outlay Report and Request for Reimbursement for Construction Programs – Not Applicable c. SF-425, Federal Financial Report – Not Applicable d. CB-496, Title IV-E Programs Quarterly Financial Report (OMB No. 0970-0205) – Title IV-E agencies report current expenditures and information on children assisted for the quarter that has just ended and estimates of expenditures and children to be assisted for the next quarter. Prior quarter adjustment (increasing and decreasing) expenditures applicable to earlier quarters must also be separately reported on this form. Key Line Items – The following line items contain critical information: Part 1, Expenditures, Estimates and Caseload Data, columns (a) through (d) (Sections B and D (Adoption Assistance Program)) Part 2, Prior Quarter Expenditure Adjustments – Adoption Assistance, columns (a) through (d) Part 3, Foster Care, Adoption Assistance and Guardianship Assistance Demonstration Projects, columns (a) through (e) 2. Performance Reporting – Not Applicable 3. Special Reporting – Not Applicable
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