What costs may a jurisdiction include in the subsidized employment category when applying for TANF emergency funds?
A8: A jurisdiction may include the subsidized portion of an employee’s wage, benefits, employer-related taxes, tools and uniforms, and other costs directly related to the actual work performed. For example, child care, transportation, and related support services may be included in subsidized employment expenditures if they are necessary for the subsidized employee to participate in the subsidized employment program. It may include related training or education as well, if necessary to meet the requirements of the job or to provide an opportunity for advancement, and as long as the subsidized job is the predominant activity. In addition, a State may count employee supervision and training costs toward its maintenance-of-effort (MOE) requirement. Supervision and training equal to up to 25 percent of an employee’s wage requires no additional documentation; if such costs exceed 25 percent, they must be supported with documentation. Some of the costs described above (e.g., tools and unifor
Related Questions
- Can a State use TANF funds to create a subsidized employment slot if the State determines that a wage subsidy is needed to prevent a TANF-eligible individual from being laid off?
- Must a jurisdiction have both an increase in TANF expenditures and an increase in caseload to receive TANF emergency funds?
- May a jurisdiction use TANF funds to create or preserve jobs in its human services agency?
