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This document provides instructions for implementing the required error rate methodology for the Child Care and Development Fund (CCDF), including successful submission of the ACF-404 State Improper Payments Report and the ACF-405 State Improper Payments Correction Action Plan (as applicable) to the Department of Health and Human Services (HHS). The instructions include changes that will be effective beginning March 12, 2025. Note: to allow sufficient time for states to make changes to their ACF-404 report preparation process, the updated version of the ACF-404 will go into effect with the June 2026 report (Cohort 1 states). The currently approved version of the ACF-404 will be used for federal fiscal year (FFY) 2025 reporting (Cohort 3 states).

This IM provides guidance to state, territorial, and tribal Child Care and Development Fund (CCDF) Lead Agencies regarding the flexibility in spending CCDF funds in response to federal or state declared emergency situations.

Wisconsin Program Integrity Conference Call (July 2010)

Child Care Improper Payments Initiative Grantee Internal Control Self-Assessment Instrument Pilot Study (2011)

Tribal CCDF Guide to Financial Management, Grants Administration, and Program Accountability

Fact Sheet Program Integrity and Accountability: States by Reporting Cycle

Program Integrity and Accountability: Improper Payments Error Rate Review Process