45 CFR § 264.77 - How will we determine if a State met its Contingency Fund expenditure requirements?

---
identifier: "/us/cfr/t45/s264.77"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 264.77 - How will we determine if a State met its Contingency Fund expenditure requirements?"
title_number: 45
title_name: "Public Welfare"
section_number: "264.77"
section_name: "How will we determine if a State met its Contingency Fund expenditure requirements?"
chapter_name: "OFFICE OF FAMILY ASSISTANCE (ASSISTANCE PROGRAMS), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES"
part_number: "264"
part_name: "OTHER ACCOUNTABILITY PROVISIONS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 7501  42 U.S.C. 608, 609, 654, 1302, 1308, and 1337."
regulatory_source: "64 FR 17896, Apr. 12, 1999, unless otherwise noted."
cfr_part: "264"
---


# 264.77 How will we determine if a State met its Contingency Fund expenditure requirements?

(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.