Index: Technical Bulletin #1r-2 | ACF-800 Context Sensitive Help | ACF-800 Form | (Technical Bulletin also available in Word and PDF)
Appendix A (also
available in Word
Format)
Pooling Factor Calculation Spreadsheet and Checklist
Introduction
The Pooling Factor Calculation Spreadsheet and Checklist is designed to assist States that pool Child Care and Development Fund (CCDF) dollars with other Federal and State funds to calculate the appropriate pooling factor. The pooling factor is used by the Child Care Bureau (CCB) against the State's ACF-800 (aggregate) and ACF-801 (case-level) data to calculate the number of families and children served by CCDF funds alone.The attached spreadsheet has two very similar tabs. One is a blank form into which actual State data can be entered. The other is an example using sample financial data.
Please note that many funding sources, including CCDF, are appropriated for one fiscal year, but can be spent in subsequent years. Also note that Federal and State fiscal years often differ. The CCB requires pooling calculations to be based on the Federal fiscal year (FFY), e.g., FFY 2002 or October 1, 2001 through September 30, 2002. To facilitate the alignment of State to Federal fiscal years, States may wish to add four additional columns per fiscal year on the attached spreadsheet. This will allow the State to enter data on a quarter-by-quarter basis and to readily match the State's fiscal year data to the relevant Federal fiscal year.
The pooling factor must reflect the cost of services delivered in the fiscal year (this is sometimes referred to as accrued or "costed"). Therefore, if services were performed in FFY 2002, but were not paid for until FFY 2003, the costs associated with those services should be included as FFY 2002 costs. Similarly, services performed in FFY 2001, but paid for in FY 2002, are FFY 2001 costs.
For purposes of calculating the pooling factor, the year that funds were appropriated is not significant. Instead, the pooling factor is based on the year services were provided and the funds accrued or costed. For example, FFY 2000, 2001, and 2002 funds used to pay for child care services performed in FFY 2002 should all be used in calculating the pooling factor for FFY 2002. Again, it is the fiscal year in which the services were performed, not the fiscal years of appropriation, or in which payment was made, that matters for calculating the pooling factor.
Instructions
1. Categories. Review the example shown in the spreadsheet. The data is divided into two major categories, CCDF Funding Sources and Non-CCDF Funding Sources.
2. Mandatory-Maintenance-of-Effort (MOE). In their financial reporting on the ACF-696, some States report funds in excess of the MOE necessary to draw down their Federal Matching Funds. For purposes of calculating the pooling factor, only the required MOE should be counted under CCDF Funding Sources. Any amount designated as MOE in addition to the required MOE should be entered on the form under Non-CCDF Funding Sources.
3. Direct Child Care Services. Complete the white areas of the spreadsheet by entering the dollar amounts associated with providing direct child care services within the fiscal year. Funds that are used for administration, data processing, staff salaries, or other non-direct service categories including quality activities should not be included. Individual States may have additional funding sources such as private or corporate donations. Any funding source that is not reportable on the State's ACF-696 and is used to provide direct child care services within the fiscal year should be included in the Non-CCDF Funding Sources category. (This does not include donated funds that a State may be using toward its State Matching Funds.)
4. Pooling Factor. After the data has been entered, the spreadsheet should provide the pooling factor as a percent (highlighted in yellow). The percent or pooling factor is the product of "Total CCDF Expended in FFY 2002" divided by "Total All Funds Expended in FFY 2002."
Index: Technical Bulletin #1r-2 | ACF-800 Context Sensitive Help | ACF-800 Form | (Technical Bulletin also available in Word and PDF)