Program Integrity and Accountability: Improper Payments

Publication Date: June 11, 2020
Current as of:

Error Rate Requirements

Subpart K of 45 CFR, Part 98 of the Child Care and Development Fund (CCDF) requires states, the District of Columbia and Puerto Rico to prepare and submit a report of errors occurring in the administration of CCDF grant funds once every three years. The error rate reports are used to implement provisions of the Payment Integrity Information Act of 2019 (PIIA).

Data Collection Forms and Instructions 

The CCDF Improper Payments Data Collection Instructions (PDF) detail the methodology to be used to implement the reporting requirements found in the Final Rule and have been approved for use in the current cycle of reviews: Cohort 1 states submitting the ACF-404 in FY2026; Cohort 2 states submitting the ACF-404 in FY2027; Cohort 3 states submitting the ACF-404 in FY2028.

Please contact the National Center on Subsidy Innovation and Accountability for technical assistance with the Error Rate Review process at ncsia@wrma.com.

If you have questions regarding the Data Collection Instructions, please contact Adrienne Fatur at Adrienne.Fatur@acf.hhs.gov.

Sampling Decisions, Assurances, and Fieldwork Preparation Plan for 2025-2028 (PDF)

Record Review Worksheet for 2025-2028(ACF-403) (PDF)

State Improper Payments Report for 2025-2028 (ACF-404) (PDF)

State Improper Payments Corrective Action Plan for 2025-2028 (ACF-405) (PDF)