State Plan Expenditure Reporting

The first expenditure data table in the State Plan is for the grant award that completed two carryover years (or one carryover year and one no-cost extension year) and was required to be liquidated the previous December 31. (Please note, this data is for a specific-year AT Act grant award amount, NOT any specific 12-month period, as funds from a grant award can be obligated over a 36-month period.) For a State Plan submitted in 2023, the most recent closed-out carryover year grant award will be the FY20 grant award that began 10/1/2019, with the first carryover year ending on 9/30/2021 and second carryover year/no-cost extension on 9/30/2022, with the three-month liquidation period ending 12/31/2022.

The actual expenditures for this fiscal year award will be reported by:

• All state-level activities (Grantee Financing, Reuse, Device Loan, Device Demonstration). The state-level activities calculated percentage should be at least 60% of the total award, unless the grantee claimed flexibility, in which the percentage should be at least 70%.

• All state leadership activities (all other activities, including Training, Technical Assistance, Public Awareness, Information and Assistance, etc.) The state leadership activities calculated percentage should be no more than 40% of the total award, unless the grantee claimed flexibility in which the percentage should be no more than 30%.

• Transition training and technical assistance, which will be an amount that is also included in the “all grantee leadership activities” total. The transition training and technical assistance calculated percentage should be at least 5% of the expenditure amount reported for state leadership activities.

The total of all expenditure data must equal the total amount of funds drawn down in the ACL Payment Management System. If a grantee has not liquidated all the funds available in the fiscal year award, the table will show lapsed funding in the first expenditure table.

The second expenditure data table in the State Plan is for year-to-date (YTD) obligated and liquidated expenditure data for an award that has completed one carryover fiscal year. For most grantees, this grant should be liquidated. Again, please note this data is for a specific year AT Act grant award amount, NOT any specific 12-month period, as funds from a grant award can be obligated over a 36-month period. For a State Plan submitted in 2023, this fiscal year award will be the FY21 grant award that began 10/1/2020, with the first carryover year ending on 9/30/21 and the second carryover year ending 9/30/22, to be liquidated by 12/31/2022.

The actual year-to-date (YTD) liquidated expenditures for this fiscal year award will be reported in the same categories of All State Level Activities, All State Leadership Activities, and Transition Training and Technical Assistance as is reported in the first table. In addition, YTD obligated but not yet liquidated expenditures will be reported in those same categories along with planned or budgeted expenditures that are not yet obligated. The sum of state-level and state leadership amounts in all three status categories (liquidated, obligated and not yet liquidated, and not yet obligated) will equal the total grant award amount.

Obligations are binding commitments for goods or services. Obligations include the amounts of orders placed, contracts and sub-grants awarded, goods and services received, and similar transactions during a given budget period that require payment by the grantee that has not yet been made. Liquidations are payments for obligations.

Last updated January 2023