- Potential Funding Sources
- Managing Multiple Funding Sources: An Overview of Cost Allocation
Program Funding: Loans for Construction, Renovation, and Land Purchase
The Catalog of Federal Domestic Assistance is an annual government-wide compendium of federal programs, projects, services, and activities. The listings in this section include the program name and Catalog of Federal Domestic Assistance (CFDA) number (in parentheses); the eligibility requirements for the program; the total funds available per year for the program; the uses, requirements, and limitations of the program; and contact information.
For more detailed information about these programs, visit the CFDA on the Web at http://www.cfda.gov and query the catalog on the CFDA number.
Please note that this list is not comprehensive and is only accurate as of the date this document was published. A Tribal Lead Agency should explore all of its funding options and community needs thoroughly before applying for funds for a specific project.
Business and Industry Guaranteed Loans (10.768)
Eligibility: Assistance under the Business and Industry (B&I) Guaranteed Loan Program is available to virtually any legally organized entity, including Indian Tribes and Federally recognized tribal groups. Preference is given to loans in open country, rural communities, and towns with populations of 25,000 or less.
Total Funds Available per Year: Approx. $1,000,000,000/FY2004 est.
Range of Financial Assistance: $35,000 to 25,000,000
Average of Financial Assistance: $2,100,000
Child Care Related Uses/Requirements/Limitations:
This program provides guarantees up to 80 percent of a loan made by a commercial lender. Loan proceeds may be used for working capital, machinery and equipment, buildings and real estate, and certain types of debt refinancing.
Loans may not be guaranteed to pay off a creditor in excess of the value of the collateral; for distribution of payment to the owner; or for the transfer of ownership of a business unless the loan will keep the business from closing, prevent the loss of employment opportunities in the area, or provide expanded job opportunities; etc.
Regional or Local Office Contacts:
Contact the appropriate Rural Development State Office
http://www.rurdev.usda.gov/recd_map.html
Headquarters Office Contact:
Administrator, Rural Business-Cooperative Service
U.S. Department of Agriculture
Washington, DC 20250‑3201
(202) 690‑4730
http://www.rurdev.usda.gov/rbs/busp/b&i_gar.htm |
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Child Care and Development Fund Discretionary Fund (93.575)
Eligibility: States, the District of Columbia, Territories, Federally recognized Tribal governments, Tribal organizations, Alaska Native organizations, and Native Hawaiian organizations.
Total Funds Available per Year: $2,082,921,248/FY2005 est. (These figures do not include CCDF mandatory funds under 93.596.)
Range of Financial Assistance: For Tribal grantees, $22,981 to $12,444,658/FY05 est. (based on a formula). (These figures are inclusive of funds received through 93.575 and 93.596.)
Average of Financial Assistance: For Tribal grantees, $369,000/FY05 est. (based on a formula). (These figures are inclusive of funds received through 93.575 and 93.596.)
Child Care Related Uses/Requirements/Limitations:
Grantees must operate under a plan approved by the U.S. Department of Health and Human Services (HHS), and must certify compliance with all federal regulations governing the payments under the Child Care and Development Fund. Only approved construction of child care facilities by Tribal grantees is an allowable construction use of funds.
Regional or Local Office Contacts:
Regional ACF Administrators
http://www.acf.hhs.gov/programs/ccb/ta/raaddr/raaddr.htm
Headquarters Office Contact:
Child Care Bureau
Office of Family Assistance
U.S. Department of Health and Human Services
Portals Bldg., 8th Floor
1250 Maryland Ave. SW
Washington, DC 20024
(202) 690-6782
http://www.acf.hhs.gov/programs/ccb/ |
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Child Care Mandatory and Matching Funds of the Child Care and Development Fund (93.596)
Eligibility: Federally Recognized Tribal Governments, Tribal organizations, and Alaskan Native Corporations.
Total Funds Available per Year: $2,717,000,000/FY2005 est. (These figures do not include CCDF mandatory funds under 93.596.)
Range of Financial Assistance: For Tribal grantees, $22,981 to $12,444,658/FY05 est. (based on a formula). (These figures are inclusive of funds received through 93.575 and 93.596.)
Average of Financial Assistance: For Tribal grantees, $369,000/FY05 est. (based on a formula). (These figures are inclusive of funds received through 93.575 and 93.596.)
Child Care Related Uses/Requirements/Limitations:
Grantees must operate under a plan approved by the U.S. Department of Health and Human Services (HHS), and must certify compliance with all federal regulations governing the payments under the Child Care and Development Fund.
Only approved construction of child care facilities by Tribal grantees is an allowable construction/renovation use of funds.
Regional or Local Office Contacts:
Regional ACF Administrators
http://www.acf.hhs.gov/programs/ccb/ta/raaddr/raaddr.htm
Headquarters Office Contact:
Child Care Bureau
Office of Family Assistance
U.S. Department of Health and Human Services
Portals Bldg., 8th Floor
1250 Maryland Ave. SW
Washington, DC 20024
(202) 690-6782
http://www.acf.hhs.gov/programs/ccb/ |
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Indian Community Development Block Grant (ICDBG) (14.862)
Eligibility: Tribes, Tribal organizations and Alaska Native villages that are eligible for assistance under the Indian Self-Determination and Education Assistance Act, or that had been eligible under the State and Local Fiscal Assistance Act of 1972.
Total Funds Available per Year: $68,448,000/FY2005 est.
Range of Financial Assistance: $177,274 to $4,950,947/FY2003 est.
Average of Financial Assistance: $600,000/FY2003 est.
Child Care Related Uses/Requirements/Limitations:
ICDBG funds may be used for: public facilities and improvements ... acquisition, construction, reconstruction, rehabilitation or installation of public facilities and improvements, ... to improve the housing stock, provide community facilities, make infrastructure improvements, and expand job opportunities by supporting economic development.
Activities that are eligible for funding include housing rehabilitation, ... construction of Tribal and other facilities for single or multi-use, streets and other public facilities, and economic development projects particularly those by nonprofit tribal organizations or local development corporations when the recipient determines that the provision of such assistance is appropriate to carry out an economic development project.
Regional or Local Office Contacts:
Contact the appropriate U.S. Department of Housing and Urban Development (HUD) Office of Native American Programs (ONAP) Field Office (Appendix E)
http://www.hud.gov/offices/pih/ih/codetalk/onap/about.cfm
Headquarters Office Contacts:
U.S. Department of Housing and Urban Development
Office of Native American Programs, Washington Office
451 Seventh Street, Room 4126
Washington, D.C. 20410
(202) 401-7914 (alternate numbers: (202) 401-7915 and (202) 401-7916)
OR
Office of Native American Programs, National Program Office
1670 Broadway, 23rd Floor
Denver, CO 80202
Phone: (303) 675-1600 or 1-800-561-5913
http://www.hud.gov/offices/pih/ih/codetalk/onap/
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Community Facilities Loans and Grants (10.766)
Eligibility: Federally recognized Tribes; Indian Tribes on state or federal reservations; City, county, and State agencies; and others.
Total Funds Available per Year:
Direct Loans: $300,000,000/FY2006 est.
Guaranteed Loans: $210,000,000/FY2006 est.
Grants: $ 17,000,000/FY2006 est.
Range of Financial Assistance:
Direct Loans: $5,000 to $4,500,000
Guaranteed Loans: $50,000 to $12,000,000
Grants: $1000 to $100,000
Average of Financial Assistance:
Direct Loans: $442,192
Guaranteed Loans: $859,283
Grants: $31,937
Child Care Related Uses/Requirements/Limitations:
Community facilities include but are not limited to those providing or supporting overall community development such as child care facilities, food recovery and distribution centers; assisted-living facilities; group homes, mental health clinics, and shelters; and education facilities. Projects comprise community, social, cultural, transportation, industrial park sites, fire and rescue services, access ways, and utility extensions. All facilities financed in whole or in part with Rural Housing Service funds shall be for public use.
Regional or Local Office Contacts:
Contact the appropriate Rural Development State Office or Field Office
http://www.rurdev.usda.gov/recd_map.html
Headquarters Office Contact:
Housing and Community Facilities Programs National Office
U.S. Department of Agriculture
Room 5037, South Building
14th Street and Independence Avenue, S.W.
Washington, D.C. 20250
(202) 720-4323
http://www.rurdev.usda.gov/rhs/ |
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Indian Economic Development (15.032)
Eligibility: Federally Recognized Indian Tribal Governments.
Total Funds Available per Year: $1,834,000/FY2006 est.
Range of Financial Assistance: $5,000 to $300,000
Average of Financial Assistance: $215,000
Child Care Related Uses/Requirements/Limitations:
Funds are used to administer tribal revolving loan programs and guaranty loan programs in order to develop resources to improve access to capital in tribal economies. Funds can also be used by Federally Recognized Indian tribal Governments to develop essential tribal ordinances and commercial business codes which provide the necessary separation and exercise of sovereign immunity between business activities and tribal regulatory activities to promote a pro-business environment.
Regional or Local Office Contacts:
Applications should be filed with the local Bureau of Indian Affairs agency office
Headquarters Office Contact:
Deputy Assistant Secretary, Policy and Economic Development
Bureau of Indian Affairs
U.S. Department of the Interior
1849 C Street NW, MS-4071 MIB
Washington, DC 20240
(202) 219-0005
http://www.doi.gov/bureau-indian-affairs.html |
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Indian Housing Block Grants (14.867)
Eligibility: Indian Tribes or tribally designated housing entities (TDHE) (to be eligible for Indian housing block grant funds the Tribe or TDHE must submit an Indian housing plan that is in compliance with the requirements of Section 102 of the Native American Housing Assistance and Self-Determination Act (NAHASDA) of 1996).
Total Funds Available per Year: $582,600,000/FY2006 est.
Range of Financial Assistance: $25,000 to $88,388,466
Average of Financial Assistance: $1,662,989
Child Care Related Uses/Requirements/Limitations:
Eligible activities include housing development, assistance to housing developed under the Indian Housing Program, housing services to eligible families and individuals, crime prevention and safety, and model activities that provide creative approaches to solving affordable housing problems.
Regional or Local Office Contacts:
Contact the appropriate ONAP Field Office (Appendix E)
http://www.hud.gov/offices/pih/ih/codetalk/onap/about.cfm
Headquarters Office Contact:
Office of Native American Programs, Washington Office
U.S. Department of Housing and Urban Development
451 Seventh Street SW, Room 4126
Washington, DC 20410
(202) 401-7914 (alternate numbers: (202) 401-7915 and (202) 401-7916)
OR
Office of Native American Programs, National Program Office
1670 Broadway, 23rd Floor
Denver, CO 80202
Phone: (303) 675-1600 or 1-800-561-5913
http://www.hud.gov/offices/pih/ih/codetalk/onap/ |
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Indian Loans – Economic Development (15.124)
(Loan Guaranty Program)
Eligibility: Federally Recognized Indian Tribal Governments, Native American Organizations authorized by Indian tribal governments, and individual American Indians
Total Funds Available per Year: $6,348,000/FY2006 est.
Range of Financial Assistance:
For individuals and tribal enterprises: $2,500 to $500,000
For Federally Recognized Tribal Governments and Native American Organizations: $10,000 to $12,000,000
Average of Financial Assistance:
For individuals and tribal enterprises: $125,000
For Federally Recognized Tribal Governments and Native American Organizations: $1,500,000
Child Care Related Uses/Requirements/Limitations:
Loans may be used to finance commercial, industrial, agricultural, or business activities organized for profit. Funds may not be used for speculation. The financial assistance must be used on or near an Indian Reservation.
Regional or Local Office Contacts:
Lenders must submit applications to the local Bureau of Indian Affairs agency office or to the Tribal Government administering the program.
http://www.doi.gov/bia/Loan%20Guaranty%20Brochure.pdf
Headquarters Office Contact:
Office of Economic Development
Bureau of Indian Affairs
U.S. Department of the Interior
1849 C Street NW, MS-4640-MIB
Washington, DC 20240
(202) 208‑5324
http://www.doi.gov/bureau-indian-affairs.html |
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Indian Tribes and Tribal Corporation Loans (10.421)
Eligibility:
Federally recognized Tribes or Tribal corporations or Alaskan communities that meet specific criteria. The Tribe must be unable to obtain sufficient credit elsewhere at reasonable rates and terms and must be able to show reasonable prospects of repaying the loan as determined by an acceptable repayment plan and a satisfactory management plan for the land being acquired.
Total Funds Available per Year: $2,000,000/FY2006 est.
Range of Financial Assistance: $450,000 to $2,000,000
Average of Financial Assistance: $224,000
Child Care Related Uses/Requirements/Limitations:
Loan funds may be used to acquire land and interest therein for the use of the Tribe or its members. Funds may also be used for incidental costs connected with land purchase. Loan funds may be used to refinance non-United States Department of Agriculture preexisting debts that applicant incurred to purchase land subject to certain conditions. Loan funds cannot be used for any improvement or development purposes, acquisition or repair of buildings, payment of operating costs, payment of finder's fees, or similar costs.
Regional or Local Office Contacts:
Contact the appropriate Farm Service Agency (FSA) State Office
http://www.fsa.usda.gov/FSA/stateOffices?area=stoffice
Headquarters Office Contact:
Director, Loan Servicing and Property Management Division
Farm Service Agency
U.S. Department of Agriculture
Ag Box 0523
Washington, DC 20250
(202) 720‑ 4572
http://www.fsa.usda.gov |
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Intermediary Relending Program (10.767)
Eligibility: Eligible intermediaries may include: Private nonprofit organizations, State or local governments, and Federally recognized Indian Tribes and cooperatives.
Total Funds Available per Year: $34,212,000/FY2006 est.
Range of Financial Assistance: $3,000 to $615,000
Average of Financial Assistance: $19,684
Child Care Related Uses/Requirements/Limitations:
An entity that receives an Intermediary Relending Program (IRP) loan from the Rural Business-Cooperative Service (RBS) is referred to as an intermediary. Intermediaries must relend all of the loan funds received from the IRP loan for business facilities or community development in rural areas. An entity that receives a loan from an intermediary is referred to as an ultimate recipient. The maximum loan to any one intermediary is $2 million. The maximum term is 30 years and the interest rate is 1 percent per annum. Intermediaries may not use IRP funds to finance more than 75 percent of the cost of an ultimate recipient's project or for a loan of more than $250,000 to one ultimate recipient. (No more than 25 percent of an IRP loan approved may be used for loans to ultimate recipients that exceed $150,000.)
Regional or Local Office Contacts:
Contact the appropriate Rural Business-Cooperative Service (RBS) State Office or Field Office
http://www.rurdev.usda.gov/recd_map.html
Headquarters Office Contact:
Rural Business-Cooperative Service
U.S. Department of Agriculture
1400 Independence Avenue, SW, South Building, Room 5050
Washington, DC 20250‑0700
(202) 720-1400
http://www.rurdev.usda.gov/rbs/busp/irp.htm |
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Rural Development Grants (10.769)
Eligibility: Public bodies and nonprofit corporations serving rural areas such as States, counties, cities, townships, and incorporated towns and villages, boroughs, authorities, districts and Indian Tribes on Federal and State reservations which will serve rural areas. Rural area for this program is defined as a city, town, or unincorporated area that has a population of 50,000 inhabitants or less, other than an urbanized area immediately adjacent to a city, town, or unincorporated area that has a population in excess of 50,000 inhabitants.
Total Funds Available per Year: $39,827,899/FY2005 est.
Range of Financial Assistance: $2,000 to $500,000
Average of Financial Assistance: $83,309
Child Care Related Uses/Requirements/Limitations:
Rural business enterprise grant (RBEG) funds may be used to create, expand or operate rural distance learning networks or programs that provide educational or job training instruction related to potential employment or job advancement to adult students; develop, construct or acquisition land, buildings, plants, equipment, access streets and roads, parking areas, utility extensions, necessary water supply and waste disposal facilities; refinancing; services and fees; and to establish a revolving loan fund. All uses must assist a small and emerging private business enterprise.
Regional or Local Office Contacts:
Contact the appropriate Rural Development State Office or Field Office
http://www.rurdev.usda.gov/recd_map.html
Headquarters Office Contact:
Director, Specialty Lenders Division
Rural Business-Cooperative Service
U.S. Department of Agriculture
Washington, DC 20250-3222
(202) 720‑1400
http://www.rurdev.usda.gov/rbs/busp/rbeg.htm |
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Economic Adjustment Assistance (11.307)
Eligibility: Economic Development Districts; States, cities or other political subdivisions of a State or a consortium of political subdivisions; Indian Tribes or a consortium of Indian Tribes; institutions of higher learning or a consortium of such institutions; or public or nonprofit organizations or associations acting in cooperation with officials of a political subdivision of a State.
Total Funds Available per Year: $44,793,000/FY2005 est.
Range/Average of Financial Assistance: No specific minimum or maximum
Child Care Related Uses/Requirements/Limitations:
To assist State and local interests design and implement strategies to adjust or bring about change to an economy. Program focuses on areas that have experienced or are under threat of serious structural damage to the underlying economic base. Such economic change may occur suddenly or over time, and generally results from industrial or corporate restructuring, new Federal laws or requirements, reduction in defense expenditures, depletion of natural resources, or natural disaster. Aids the long-range economic development of areas with severe unemployment and low family income problems; aids in the development of public facilities and private enterprises to help create new, permanent jobs.
Strategy investments help organize and carry out a planning process resulting in a Comprehensive Economic Development Strategy (CEDS) tailored to the community's specific economic problems and opportunities. Implementation Investments support one or more activities identified in an EDA-approved CEDS. Activities may include, but are not limited to, the creation/expansion of strategically targeted business development and financing programs such as: Revolving loan funds, infrastructure improvements, organizational development, and market or industry research and analysis.
Regional or Local Office Contacts:
Contact the appropriate Economic Development Administration Regional Office
http://www.eda.gov/AboutEDA/Regions.xml
Headquarters Office Contact:
Economic Development Administration
U.S. Department of Commerce
1401Constitution Avenue, N.W.
Washington, DC 20230
http://www.eda.gov |
This summary of cost allocation principles and practices as they relate to managing multiple funding sources for tribal facilities is organized as follows:
- What is cost allocation?
- How do you do cost allocation?
What is cost allocation?
Cost allocation is a systematic way of sharing costs
among tribal child care, Head Start, and other early care and education programs that are engaged in the joint purchase, construction, renovation, rental, or other uses of facilities. The Tribe must set forth its approach in a written cost allocation plan. The plan generally will cover other program costs in addition to facilities. Cost allocation is an important aspect of strategic planning. Accordingly, program leadership should work closely with fiscal and accounting specialists in shaping critical decisions in the cost allocation plan.
The discussion in this part of the Guide focuses on joint facilities of child care, as funded in whole or in part by the Child Care and Development Fund (CCDF), and the federally-funded Head Start and Early Head Start programs. Similar issues and procedures apply in the case of other early care and education program funding.
The following three principles must be kept in mind when planning for cost allocation. Costs must be:
- Allowable – meeting the legal and regulatory requirements of the program funding source; uniform and consistently applied within the tribal early care and education program; in accordance with applicable grant and cost allocation methods; and documented.
- Reasonable – a prudent person would approve the cost under the conditions at the time that the cost was incurred; ordinary and necessary; makes good business sense; individuals involved acted without conflict of interest.
- Allocable – must reflect relative benefits to all of the partners who are sharing costs.
The cost allocation plan needs to be:
- Written and documented;
- Reinforced by accounting records;
- Comprehensive, covering all costs, both direct and indirect, that are to be allocated;
- Followed consistently;
- Monitorable, meaning that programs must be able to review the plan as the year progresses; and
- Auditable (the tribal auditor should be the primary reviewer).
How do you do cost allocation?
The discussion below draws upon and adapts guidance materials presented at national and regional ACF meetings, including Managing Multiple Funding Streams, sponsored by Region IV Administration for Children and Families and Region IV Head Start Quality Improvement Centers, November 1998. While the following discussion focuses on tribal facilities, it should be kept in mind that the cost allocation plan commonly will address a broad range of program costs (e.g., personnel, equipment, supplies, food, and transportation).
The cost allocation process generally includes six steps:
- Clearly define what, where, and how the Tribe provides services, including eligibility and enrollment status;
- Identify what costs need to be allocated;
- Determine the method (or methods) for allocating the costs;
- Perform the allocation and enter the data into the accounting records;
- Periodically track the allocations by monitoring the levels of program expenditures and comparing them to the total revenue available for child care, Head Start, and other early care and education programs; and
- Periodically review the methods for consistency and accuracy.
The Tribe may wish to test several cost allocation methods in the planning stage and then select the one that is the simplest, most straightforward way of allocating costs. Allocations may be expressed as a percentage of children, percentage of employees, child hours, child days, or some other equitable method. For facilities or occupancy costs, the likely choices for allocation would include number of children, child hours, and square feet.
Costs that need to be allocated are those shared by more than one program, but not necessarily all programs, of the Tribe. The Tribe should discuss the procedure it elects to follow with the appropriate ACF Regional Office to ensure that it is consistent with applicable policy requirements.
For additional policy regarding cost allocation, see ACYF-PIQ-CC-99-01, issued February 24, 1999 (Appendix B).
Chapter 2 | Table of Contents | Chapter 4
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