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No (If no, skip to question 1.5.2) Yes. If yes, describe at a minimum:

a) How you define "combine" Nebraska funds the Child Care Development Fund grant with a combination of federal (CCDF and TANF) funds and state general funds.

b) Which funds you will combine CCDF, TANF, and State General Funds

c) Your purpose and expected outcomes for combining funds, such as extending the day or year of services available (i.e., full-day, full-year programming for working families), smoothing transitions for children, enhancing and aligning quality of services, linking comprehensive services to children in child care or developing the supply of child care for vulnerable populations TANF funds are transferred annually to CCDF to support low income children who are eligible for child care subsidy. State general funds are used to support child care for low income families, currently allowing Nebraska to provide child care for all who apply and are determined eligible.

d) How you will be combining multiple sets of funding, such as at the State/Territory level, local level, program level? Funds are combined at the state level.

e) How are the funds tracked and method of oversight Funds are tracked within Nebraska's accounting system using various account numbers specific to the CCDF grant. Oversight is maintained through a quarterly reconciliation process that compares expenditures in the general ledger to expenditures reported. A comparison of expenditures reported to expenditures earned through cost allocation is also done quarterly. Discrepancies, if any, are resolved prior to the next quarter report submission.

Nebraska Page 24 of 314