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HHS/ACF RIN: 0970-AC15 Publication ID: Fall 2008 
Title: Cost Allocation Methodology Applicable to the Temporary Assistance for Needy Families Program 
Abstract: This final rule applies to the Temporary Assistance for Needy Families (TANF) program and requires States, the District of Columbia and the Territories (hereinafter referred to as the “States”) to use the “benefiting program” cost allocation methodology in U.S. Office of Management and Budget (OMB) Circular A-87 (2 CFR part 225). It is the judgment and determination of HHS/ACF that the “benefiting program” cost allocation methodology is the appropriate methodology for the proper use of Federal TANF funds. The Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996 gave federally-recognized tribes the opportunity to operate their own Tribal TANF programs. Federally-recognized Indian tribes operating approved Tribal TANF programs have always followed the “benefiting program” cost allocation methodology in accordance with OMB Circular A-87 (2 CFR part 225) and the applicable regulatory provisions at 45 CFR 286.45(c) and (d). This final rule contains no substantive changes to the proposed rule published on September 27, 2006. 
Agency: Department of Health and Human Services(HHS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 45 CFR 263    45 CFR 263.14   
Legal Authority: 42 USC 1302   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/27/2006  71 FR 56440   
NPRM Comment Period End  11/27/2006    
Final Action  07/23/2008  73 FR 42718   
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Robert Shelbourne
Director, Division of State TANF Programs, Office of Family Assistance
Department of Health and Human Services
Administration for Children and Families
5th Floor East, 370 L'Enfant Promenade SW.,
Washington, DC 20447
Phone:202 401-5150
Email: robert.shelbourne@acf.hhs.gov