PROGRAM REPORTING GUIDANCE – COVID RESPONSE 

ACL Title III Older Americans Act – State Program Report (SPR) 

May 11, 2020 – Revision 1: Includes revised guidance on reporting of expenditures on Section II.A & II.E 

January 2021 – Revision 2: Includes guidance on reporting of Consolidated Appropriations Act, 2021 Supplemental Nutrition funding (Supplemental 5-HDC5). 

With this revision, ACL is providing guidance for states to report on services provided with these funds for FFY2021 in the same manner as FFCRA and CARES Act 

funds. 

January 18, 2022 – Revision 3: Includes guidance on reporting of the American Rescue Plan Act (ARP) and Expanding Access to the COVID-19 Vaccines via the 

Aging Network (Vaccine Access-VAC5). Additionally, ACL is revising guidance on reporting of client and service units by COVID-19 supplemental grants and MDD 

flexibilities. Additionally, ACL is continuing the hold harmless NSIP meal counts from FFY2019. SPR related reporting for NSIP for FFY2021 may be reporting but 

is not required. 

UPDATE: Grantees must report client and service units in the SPR report for FFY2021 for COVID-19 supplemental grant funds and MDD flexibilities. 

However, in FFY2021, ACL is not requiring states to report client and service units separately by COVID supplemental funding source and/or MDD 

flexibilities. ACL developed an Optional – FFY2021 SPR Supplemental Funds Template to assist grantees in completing reporting of COVID-19 supplemental 

grant funds and reporting on MDD flexibilities expenditures by service type. 

Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate on Sections II.A, II. B, II.C 

and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type by submitting the Optional – FFY2021 SPR 

Supplemental Funds Template or report the information required in the narrative section (Sections IV.A) in the State Reporting Tool (SRT).

ACL is issuing this guidance regarding programmatic reporting on the ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA, and CARES Act supplemental 

grant funds, as well as services provided by states exercising flexibility under a major disaster declaration (MDD). Note, Vaccine Access-VAC5 funds are not Title 

III B grants; expenditures and service type are reported as Vaccine Access-VAC5. Additionally, the Major Disaster Declaration (MDD) of the Older Americans Act 

is not applicable to the Vaccine Access-VAC5 grant, for more information see ACL-CDC partnership to increase vaccine access: Funding FAQ for Older Americans 

Act programs. ACL instructs states to use the annual State Program Report (SPR), which is the existing process for reporting OAA services. ACL is not creating 

any new timeframes, service definitions, or new data elements for reporting. ACL is giving guidance and examples for states to use the existing annual SPR 

requirements and State Reporting Tool (SRT) system to report COVID response activities. Due to COVID response, ACL understands that clients, service units, 

expenditures, and expenditures per unit will differ greatly from prior year SPR reports. ACL asks states to do their best under challenging conditions to include 

detail on how COVID has affected program operations via narrative information reported on Section IV.A of the SPR and variance explanations, as appropriate. 
ACL COVID-19 Response · Program Reporting Guidance · Page 2

In terms of fiscal reporting, ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA, and CARES Act funds are issued under a separate grant award number; 

therefore, funds must be accounted for separately from the regular issuance of Title III Older Americans Act funding. States are required to continue 

maintaining appropriate records and documentation to support the charges against the Federal awards.

Because grant funds were awarded before programmatic reporting guidance was disseminated, ACL understands that grantees may be tracking these funds in a 

variety of ways depending on grantee reporting system and administration of funds. ACL urges states to work closely with their aging services providers to 

update them on COVID-related programmatic reporting information and to coordinate the timing and format for those providers to report on the number of 

people served and the number of units of service provided using ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA, CARES Act, and any other 

supplemental COVID-related funds, in accordance with this guidance. 

ACL appreciates the commitment and responsiveness of the national aging network regarding the unprecedented COVID public health emergency. ACL 

encourages states to include programmatic reporting of expenditures related to COVID response that are usually outside the normal realm of operations.

Subject to each program’s policies and procedures, such expenditures may include:

• Payment of senior center utilities even if no programming was occurring in the senior center for a period of time due to COVID;

• Payments for use of other sites (e.g., congregate meal sites, senior centers) or to other staff (e.g., former congregate meal site staff) for preparation and 

distribution of meals and other supplies;

• Increased expenditures per unit of service due to the need to provide staff with personal protective equipment; and

• Coverage of administrative leave for employees that were unable to work due to COVID program closures.

For senior nutrition programs, additional examples of expenditures are included Senior Nutrition Program Spending Ideas, expenditures should be included 

with the service for which they are reported.

ACL intends to use the data collected to show accountability for the supplemental funding received, as well as to demonstrate the scope and reach of the aging 

network’s involvement in COVID response. ACL thanks the members of the national aging network for their efforts to report accurate, complete data regarding 

service to older adults and family caregivers.

ACL recognizes that as programs respond to a “new normal” future guidance regarding programmatic reporting may be needed, and ACL will work with the 

aging network in order to develop this future guidance.

Service Definitions and Units as applied to COVID Response

Section I.A, I.B, I.C, and I.D Reporting

Services to Older Adults

States should report services to Elderly Individuals by Service on Section I.A-D. ACL understands that due to increased demand and volume under emergency 

response conditions, there may be higher levels of missing client demographic data. ACL encourages States and aging services providers to collect and report 
ACL COVID-19 Response · Program Reporting Guidance · Page 3

demographic data to the greatest extent practicable. ACL also expects that any significant missing data and variances be explained, including those variances 

related to COVID response.

The following are existing SPR Title III service definitions, with examples updated for how to report due to COVID response. This list is not exhaustive. These 

are the categories ACL identified as applicable given how services are being delivered related to COVID response.

Service 

Name

Service Definition Unit 

Name

Unit 

Definition 

COVID Example

Home 

Delivered 

Meal 

(existing 

service in 

SPR)

A meal provided to a 

qualified individual in his/her 

place of residence. The meal 

is served in a program 

administered by SUAs and/or 

AAAs and meets all of the 

requirements of the Older 

Americans Act and 

State/Local laws. 

Meal One meal 

which meets 

the 

requirements 

of the meal’s 

funding 

source

Meals provided via home delivery, pick-up, carry-out or drive-through.

Note: Please report all home delivered meals regardless of whether or not the 

meals meet DRI/DGA requirements. ACL anticipates that most meals related to 

COVID response will be reported as home delivered meals. Additionally, states 

may report capital expenditures like delivery vehicles and walk in coolers 

under home delivered meals to reflect such expenditures to meet COVID 

response needs. Such capital expenditures may be described in Section IV.A.

Congregate 

Meal 

(existing 

service in 

SPR)

A meal provided to a 

qualified individual in a 

congregate or group setting. 

The meal as served meets all 

of the requirements of the 

Older Americans Act and 

State/Local laws.

Meal One meal 

which meets 

the 

requirements 

of the meal’s 

funding 

source

Meals provided in a congregate or group setting and eaten with another 

person (in-person or virtually), such as coordinating a buddy system or virtual 

congregate site via Zoom, FaceTime, GoToMeeting, etc. where people dine 

together. 

Note: States may report expenditures like rent and utilities for vacant 

congregate sites under congregate meals to reflect such expenditures resulting 

from COVID response needs. Such expenditures may be described in Section 

IV.A.

Nutrition 

Education 

(existing 

service in 

SPR)

A program to promote better 

health by providing accurate 

and culturally sensitive 

nutrition, physical fitness, or 

health (as it relates to 

nutrition) information and 

instruction to participants, 

caregivers, or participants 

and caregivers in a group or 

individual setting overseen 

Session Session per 

participant

Sessions, including distribution of printed materials, provided in-person or 

virtually by conducting a group call or online meeting (via phone, text, email, 

webinar, video chat, or other means) around how to continue to eat healthy 

and stay physically active during COVID. Virtual nutrition education cooking 

demonstrations, “Ask the Dietitian” nutrition education conference calls, 

participating in online nutrition classes, etc.
ACL COVID-19 Response · Program Reporting Guidance · Page 4

Service 

Name

Service Definition Unit 

Name

Unit 

Definition 

COVID Example

by a dietitian or individual of 

comparable expertise. 

Nutrition 

Counseling 

(existing 

service in 

SPR)

Individualized guidance to 

individuals who are at 

nutritional risk because of 

their health or nutrition 

history, dietary intake, 

chronic illnesses, or 

medications use, or to 

caregivers. Counseling is 

provided one-on-one by a 

registered dietitian, and 

addresses the options and 

methods for improving 

nutrition status. 

Session Session per 

participant

Sessions provided in-person or virtually to counsel older adults on an 

individual basis (via phone, email, video chat, or other means) about how to 

maintain healthy eating habits based on their health conditions during COVID. 

Medical Nutrition Therapy delivered via telemedicine visit.

Homemaker 

(existing 

service in 

SPR)

Assistance such as preparing 

meals, shopping for personal 

items, managing money, 

using the telephone or doing 

light housework.

Hour The amount 

of time to 

provide 

assistance, 

including 

amount of 

time taken to 

drive to the 

store, shop, 

and deliver 

the 

groceries, 

prescriptions, 

or other 

supplies

Hours of staff or volunteer time to provide assistance, including delivery of 

groceries, prescriptions, or other supplies to client’s residence.

Note: Report the amount of time spent in providing the assistance and/or 

delivery. If the program is purchasing groceries, supplies, or other items, 

please see Consumable Supplies definition below for reporting on items 

purchased.
ACL COVID-19 Response · Program Reporting Guidance · Page 5

Please see Section II.E Other Services for information on how to report services to Elderly Individuals that are not separately reported in Sections I.A, I.B, I.C, 

or I.D.

ACL is not creating any new timeframes, service definitions, or new data elements for reporting. Please see the following excerpts from the current State 

Program Report definitions that may also apply, which include:

B. Standardized names, definitions and service units are provided for the services that are singled out in the SPR for reporting 

Personal Care (1 Hour) -- Personal assistance, stand-by assistance, supervision or cues. 

Chore (1 Hour) -- Assistance such as heavy housework, yard work or sidewalk maintenance for a person. 

Adult Day Care/Adult Day Health (1 hour) – Personal care for dependent elders in a supervised, protective, and congregate setting during some portion of a 

day. Services offered in conjunction with adult day care/adult day health typically include social and recreational activities, training, counseling, and services 

such as rehabilitation, medications assistance and home health aide services for adult day health. 

Case Management (1 Hour) -- Assistance either in the form of access or care coordination in circumstances where the older person is experiencing diminished 

functioning capacities, personal conditions or other characteristics which require the provision of services by formal service providers or family caregivers. 

Activities of case management include such practices as assessing needs, developing care plans, authorizing and coordinating services among providers, and 

providing follow-up and reassessment, as required.

Information and Assistance (1 Contact) -- A service that: (A) provides individuals with information on services available within the communities; (B) links 

individuals to the services and opportunities that are available within the communities; (C) to the maximum extent practicable, establishes adequate follow-up 

procedures. Internet web site “hits” are to be counted only if information is requested and supplied. 

Assisted Transportation (1 One Way Trip) -- Assistance and transportation, including escort, to a person who has difficulties (physical or cognitive) using regular 

vehicular transportation. 

Transportation (1 One Way Trip) – Transportation from one location to another. Does not include any other activity. 

Legal Assistance (1 hour) -- Legal advice, counseling and representation by an attorney or other person acting under the supervision of an attorney. 

Information and Assistance (1 Contact) -- A service that: (A) provides individuals with information on services available within the communities; (B) links 

individuals to the services and opportunities that are available within the communities;

Outreach (1 Contact) – Intervention with individuals initiated by an agency or organization for the purpose of identifying potential clients (or their care givers) 

and encouraging their use of existing services and benefits. 

Note: The service units for information and assistance and for outreach are individual, one-on-one contacts between a service provider and an elderly client or 

caregiver. An activity that involves contact with multiple current or potential clients or caregivers (e.g., publications, publicity campaigns, and other mass media 

activities) should not be counted as a unit of service. Such services might be termed public information and reported on the public information category. They 

may also be reported in “Section II.E. – Utilization and Expenditures Profiles, Other Services Profile.”

Self-Directed Care (People Served, Title III Expenditures, Total Expenditures) An approach to providing services (including programs, benefits, supports, and 

technology) under this Act intended to assist an individual with activities of daily living, in which (A) such services (including the amount, duration, scope, 

provider, and location of such services) are planned, budgeted, and purchased under the direction and control of such individual; (B) such individual is provided 

with such information and assistance as are necessary and appropriate to enable such individual to make informed decisions about the individual’s care 
ACL COVID-19 Response · Program Reporting Guidance · Page 6

options; (C) the needs, capabilities, and preferences of such individual with respect to such services, and such individual’s ability to direct and control the 

individual’s receipt of such services, are assessed by the area agency on aging (or other agency designed by the area agency on aging involved); (D) based on the 

assessment made under subparagraph (C), the area agency on aging (or other agency designated by the area agency on aging) develops together with such 

individual and the individual’s family, caregiver (as defined in paragraph (18)(B)), or legal representative – (i) a plan of services for such individual that specifies 

which services such individual will be responsible for directing; (ii) a determination of the role of family members (and others whose participation is sought by 

such individual) in providing services under such plan; and (iii) a budget for such services; and (E) the area agency on aging or State agency provides for 

oversight of such individual’s self-directed receipt of services, including steps to ensure the quality of services provided and the appropriate use of funds under 

this Act. From Section 102(46) of the Older Americans Act of 1965, as amended. 

Note: In prior versions of the State Program Report Definitions, Self-Directed Care was called Cash and Counseling. 

Other Services – A service provided using OAA funds that do not fall into the previously defined service categories. Expenditures on “Other Services” in Section 

II.A. Line 15 is required. 

Health Promotion and Disease Prevention – Services that include health screenings and assessments; organized physical fitness activities; 

evidence-based health promotion programs; medication management; home injury control services; and/or information, education, and 

prevention strategies for chronic disease and other health conditions that would reduce the length or quality of life of the person 60 or older. 

Note: FY 2012 Congressional appropriations now require Title III-D funding be used only for programs and activities demonstrated to be evidence-based. For 

more information, see Department of Health and Human Services Appropriations Act, 2012 (Division F, Title II of P.L. 112-74).

Section I.E and I.F Reporting

Services to Caregivers

ACL is not creating any new timeframes, service definitions, or new data elements for reporting. Please see the following excerpt from the current State 

Program Report definitions that apply:

Counseling --(1 session per participant) Counseling to caregivers to assist them in making decisions and solving problems relating to their caregiver roles. This 

includes counseling to individuals, support groups, and caregiver training (of individual caregivers and families). 

Respite Care --(1 hour) Services which offer temporary, substitute supports or living arrangements for care recipients in order to provide a brief period of relief 

or rest for caregivers. Respite Care includes: (1) In-home respite (personal care, homemaker, and other in-home respite); (2) respite provided by attendance of 

the care recipient at a senior center or other nonresidential program; 3) institutional respite provided by placing the care recipient in an institutional setting 

such as a nursing home for a short period of time as a respite service to the caregiver; and (for grandparents caring for children) summer camps. If the specific 

service units purchased via a direct payment (cash or voucher) can be tracked or estimated, report those service unit hours. If not, a unit of service in a direct

payment is one payment. 

Supplemental services –Services provided on a limited basis to complement the care provided by caregivers. Examples of supplemental services include, but 

are not limited to, home modifications, assistive technologies, emergency response systems, and incontinence supplies.
ACL COVID-19 Response · Program Reporting Guidance · Page 7

Information Services (1 activity) -- A service for caregivers that provides the public and individuals with information on resources and services available to the

individuals within their communities. [Note: service units for information services are for activities directed to large audiences of current or potential caregivers 

such as disseminating publications, conducting media campaigns, and other similar activities.] 

Access Assistance (1 contact) -- A service that assists caregivers in obtaining access to the services and resources that are available within their communities. To 

the maximum extent practicable, it ensures that the individuals receive the services needed by establishing adequate follow-up procedures. [Note: Information 

and assistance to caregivers is an access service, i.e., a service that: (A) provides individuals with information on services available within the communities; (B) 

links individuals to the services and opportunities that are available within the communities; (C) to the maximum extent practicable, establishes adequate 

follow-up procedures. Internet web site “hits” are to be counted only if information is requested and supplied.]

Section I.E Reporting

States should report Summary Characteristics of Caregivers Serving Elderly Individuals by Service on Section I.E. ACL understands that due to increased 

demand and volume, there may be higher levels of missing client demographic data. ACL encourages States and aging network providers to collect and 

report demographic data to the greatest extent practicable. ACL also expects that any significant missing data and variances be explained, including those 

variances related to COVID response.

States are encouraged to provide details about services provided in COVID response as a narrative entry in Section IV.A. 

FFY2021 Reporting Guidance: Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate 

on Sections II.A, II. B, II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type in the Optional –

FFY2021 SPR Supplemental Funds Template or report the information required in the narrative section (Section IV.A) in the State Reporting Tool (SRT).

Section I.F Reporting

States should report Summary Characteristics of Grandparents and other Elderly Caregivers Providing Service to Children and Adults with Disabilities by Service 

on Section I.F. ACL understands that due to increased demand and volume, there may be higher levels of missing client demographic data. ACL encourages 

States and aging network providers to collect and report demographic data to the greatest extent practicable. ACL also expects that any significant missing data 

and variances be explained, including those variances related to COVID response.

States are encouraged to provide details about services provided in COVID response as a narrative entry in Section IV.A. 

FFY2021 Reporting Guidance: Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate 

on Sections II.A, II. B, II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type in the Optional –

FFY2021 SPR Supplemental Funds Template or report the information required in the narrative section (Section IV.A) in the State Reporting Tool (SRT).
ACL COVID-19 Response · Program Reporting Guidance · Page 8

Service Expenditures as applied to COVID Response

Section II.A Reporting

Services to Older Adults

States should include ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA, and CARES Act expenditures, as well as expenditures by States exercising 

flexibility under a major disaster declaration (MDD) for services reported under Section II.A.

Note: The COVID-19 crisis is expected to completely skew traditional meal service and meal counts. As a result, ACL is holding harmless meal counts from 2019 

and will apply them to 2020, 2021, and 2022 NSIP grant award allocations. States are not required to complete line 4a or 8a in the SPRs submitted for FFY 2020 

and 2021. 

Screenshot of Section II.A provided for reference:
ACL COVID-19 Response · Program Reporting Guidance · Page 9

States should report Expenditures as follows:

Title III Expenditure 

(includes Title IIIA 

NSIP)

Total Service Expenditure Program 

Income 

Received

OAA Title III 

Expenditures ($) 

Part B

OAA Title III 

Expenditures ($) 

Part C1

OAA Title III 

Expenditures ($) 

Part C2

OAA Title III 

Expenditures ($) 

Part D

Report regular OAA 

expenditures including:

- Regular OAA NSIP 

funds

- Regular OAA funds

(Title III-B, C, or D)

Note: do NOT include 

ARP, Vaccine AccessVAC5, Supplemental 5-

HDC5, FFCRA, CARES 

Act, regular OAA funds

expended under a 

MDD or Title III-E 

expenditures here

Report Total expenditures 

including:

- Regular OAA NSIP 

funds,

- Regular OAA funds,

- State general revenue 

and other sources 

(including state and 

local matching funds),

- Program Income,

- Regular OAA funds

under the MDD 

flexibilities,

- ARP,

- Vaccine Access-VAC5,

- Supplemental 5-HDC5,

- FFCRA OAA funds, and

- CARES Act OAA funds

Report all 

program 

income 

collected 

for the 

service, 

regardless 

of funding 

source

Report regular OAA 

expenditures 

including:

- Regular OAA 

funds

Note: do NOT 

include ARP, 

Vaccine AccessVAC5, 

Supplemental 5-

HDC5, FFCRA & 

CARES Act 

expenditures or 

regular OAA funds

expended under a 

MDD here

Report regular OAA 

expenditures 

including:

- Regular OAA 

funds

Note: do NOT 

include ARP, 

Vaccine AccessVAC5, Supplemental 

5-HDC5, FFCRA & 

CARES Act 

expenditures, 

regular OAA NSIP 

funds, or regular 

OAA funds

expended under a 

MDD here

Report regular OAA 

expenditures 

including:

- Regular OAA 

funds

Note: do NOT 

include ARP, 

Vaccine AccessVAC5, Supplemental 

5-HDC5, FFCRA & 

CARES Act 

expenditures, 

regular OAA NSIP 

funds, or regular 

OAA funds

expended under a 

MDD here

Report regular OAA 

expenditures 

including:

- Regular OAA 

funds

Note: do NOT 

include ARP, 

Vaccine AccessVAC5, Supplemental 

5-HDC5, FFCRA & 

CARES Act 

expenditures or 

regular OAA funds

expended under a 

MDD here

Note: If regular Title III-E funds are used under MDD flexibilities for services reported on Section II.A, include the amount in the Total Service Expenditure and 

include the amount of Part E funds spent as a narrative entry on Section IV.A.

States should also make a narrative entry in Section IV.A regarding ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA and CARES Act expenditures by 

Part, as well as any funds expended when exercising flexibilities under a MDD.

FFY2021 Reporting Guidance: Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate 

on Sections II.A, II. B, II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type in the Optional –

FFY2021 SPR Supplemental Funds Template or report the information required in the narrative section (Section IV.A) in the State Reporting Tool (SRT).
ACL COVID-19 Response · Program Reporting Guidance · Page 10

Example:

State exercised MDD flexibilities and used the following funding sources for Home Delivered Meals:

• $9m of regular OAA Title III Part C2 funding,

• $250k of regular OAA NSIP funding,

• $5m of state general revenue and other sources (including state and local matching funds),

• $2m in Program Income,

• $500k of regular OAA Title III-D funding under the MDD flexibilities,

• $1m of regular OAA Title III-E funding under the MDD flexibilities,

• $3m in Supplemental 5-HDC5 funding,

• $6m in FFCRA OAA Title III Part C2 funding, and

• $12m in CARES Act OAA Title III Part C2 funding

Title III 

Expenditure 

(includes Title IIIA 

NSIP)

Total Service 

Expenditure

Program Income 

Received

OAA Title III 

Expenditures ($) 

Part B

OAA Title III 

Expenditures ($) 

Part C1

OAA Title III 

Expenditures ($) 

Part C2

OAA Title III 

Expenditures ($) 

Part D

$9,250,000 Previous Amount 

$35,750,000

Current Amount

$38,750,000

$2,000,000 $9,000,000

The State should also make a narrative entry in Section IV.A regarding ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA and CARES Act expenditures by 

Part, as well as any funds expended when exercising flexibilities under a MDD. See Section IV.A, example 1 for more detail.

FFY2021 Reporting Guidance: Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate 

on Sections II.A, II. B, II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type in the Optional –

FFY2021 SPR Supplemental Funds Template or report the information required in the narrative section (Section IV.A) in the State Reporting Tool (SRT).

Section II.B & C Reporting

Services to Caregivers

States should include ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA, or CARES Act expenditures, as well as expenditures by States exercising 

flexibility under a major disaster declaration (MDD) for services reported under Section II.B & C. 

States are encouraged to provide details about Supplemental Services provided to Caregivers Serving Elderly Individuals and to Grandparents and other Elderly 

Caregivers Providing Service to Children and Adults with Disabilities in terms of COVID response. ACL encourages states to provide detail on the number of 
ACL COVID-19 Response · Program Reporting Guidance · Page 11

clients, units, and expenditures served via these Supplemental Services. Note, the Optional – FFY2021 SPR Supplemental Funds Template includes a Notes

column in Table 1 where client and service units can be reported; this information could also be reported in the narrative section (Section IV.A). Notes can be 

used to collect client and service units for Supplemental Services like home delivered meals and transportation provided to caregivers. 

The following are ACL’s recommendations for how to report Supplemental Services under Section IV.A in the SPR, with examples updated for how to 

report due to COVID response. This list is not exhaustive. These are the categories ACL identified as applicable given how services are being delivered 

related to COVID response. 

Service 

Description 

/ Name

Service Definition Unit 

Name

Unit Definition COVID Example

Homemaker

-Delivery

Provision of 

assistance, including 

shopping for and 

delivery of 

groceries, 

prescriptions, or 

other supplies 

Hour The amount of 

time to provide 

assistance, 

including amount 

of time taken to 

drive to the store, 

shop, and deliver 

the groceries, 

prescriptions, or 

other supplies

Hours of staff or volunteer time to provide assistance, including delivery of groceries, 

prescriptions, or other supplies, not otherwise reported as Respite, to benefit a 

family caregiver (whether used by the caregiver or by the care receiver).

Note: Report the amount of time spent in providing the assistance and/or delivery 

that is not otherwise reported as Respite. If the program is purchasing groceries, 

supplies, or other items, please see Consumable Supplies definition below for 

reporting on items purchased.

Consumable 

Supplies 

Provision of 

consumable 

supplies or material 

aid to benefit a 

family caregiver to 

meet basic 

necessities such as 

groceries, cleaning 

supplies, or 

continence items

Delivery One delivery of 

assistance, 

regardless of the 

number of items in 

each delivery

Groceries, cleaning supplies, personal hygiene supplies (including soap, toothpaste, 

toilet paper, sanitary wipes, incontinence supplies), cell phone or internet access, or 

other items purchased to benefit a family caregiver (whether used by the caregiver 

or by the care receiver).

Note: Report purchasing groceries, supplies, cell phone or internet access or other 

items with program funds. For reporting the amount of time spent in providing the 

delivery, please see Homemaker-Delivery definition above.

Assistive 

Technology/ 

Durable 

Equipment/ 

Emergency 

Response

Durable Medical 

Equipment (chair 

lifts, wheelchairs,

walkers, emergency 

response systems), 

anything given to or 

Item One item of 

assistance

Items such as tablet computers, cellphones, other technology or devices purchased 

to benefit a family caregiver (whether used by the caregiver or by the care receiver).

Note: Please report any expenditures related to cell phone or internet access plans 

under Consumable Supplies definition above.
ACL COVID-19 Response · Program Reporting Guidance · Page 12

Service 

Description 

/ Name

Service Definition Unit 

Name

Unit Definition COVID Example

lent on a short-term 

basis, including 

technology or 

equipment provided 

to benefit a family 

caregiver

Items may be reported here if providing the item itself is the service (e.g., a personal 

emergency response system) or if the item can easily be individually reported. If an 

item is already included as part of a direct service expenditure (e.g., a program 

includes a tablet computer as part of their larger program design and is reimbursed 

on a contracted unit rate basis), the expenditure for the item can be included in the 

other program’s expenditure and does not have to be separately reported here.

Home 

Delivered 

Meal

A meal provided to 

benefit a family 

caregiver

Meal One meal Meals provided via home delivery, pick-up, carry-out or drive-through to benefit a 

family caregiver (whether used by the caregiver or by the care receiver).

Screenshot of Section II.B provided for reference:
ACL COVID-19 Response · Program Reporting Guidance · Page 13

States should report Expenditures as follows:

Title III-E Expenditure 

(Federal $)

Total Service Expenditures

(All Sources)

Program Income Received

Report regular OAA Title III-E 

expenditures 

- Note: do NOT include Regular OAA 

funding expended under a MDD, ARP, 

Vaccine Access-VAC5, Supplemental 

5-HDC5, FFCRA, or CARES Act 

expenditures here

Report Total expenditures including:

- Regular OAA funding,

- State general revenue and other sources (including state and local 

matching funds),

- Program Income,

- Regular OAA funding under the MDD flexibilities,

- ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA OAA funding, 

and CARES Act OAA funding

Report all program income 

collected for the service, 

regardless of funding source

Note: If Title III-B, C, or D funds are used under MDD flexibilities for services reported on Section II.B or C, there is no column by the Subparts. Just include 

the amount of Part B, C, or D funds spent as a narrative entry on Section IV.A.

States should also make a narrative entry in Section IV.A. regarding ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA, and CARES Act 

expenditures by Part, as well as any funds expended when exercising flexibilities under a MDD.

FFY2021 Reporting Guidance: Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the 

SPR as appropriate on Sections II.A, II. B, II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure 

by service type in the Optional – FFY2021 SPR Supplemental Funds Template or report the information required in the narrative section 

(Section IV.A) in the State Reporting Tool (SRT).

Example:

State exercised MDD flexibilities and used the following funding sources for Supplemental Services:

• $4m of regular OAA Title III Part E funding,

• $3m of state general revenue and other sources (including state and local matching funds),

• $1m in Program Income,

• $500k of OAA Title III-D funding under the MDD flexibilities,

• $1m of OAA Title III-B funding under the MDD flexibilities, and

• $2m in CARES Act OAA Title III Part E funding.

Title III-E Expenditure 

(Federal $)

Total Service Expenditures

(All Sources)

Program Income Received

$4,000,000 $11,500,000 $1,000,000
ACL COVID-19 Response · Program Reporting Guidance · Page 14

The State should also make a narrative entry in Section IV.A regarding ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA, and CARES Act expenditures by 

Part, any funds expended when exercising flexibilities under a MDD, and any detail regarding Supplemental Services provided. See Section IV.A, example 2 for 

more detail.

FFY2021 Reporting Guidance: Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate 

on Sections II.A, II. B, II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type in the Optional –

FFY2021 SPR Supplemental Funds Template or report the information required in the narrative section (Section IV.A) in the State Reporting Tool (SRT).

Section II.E Reporting 

Services to Older Adults

The following are ACL’s recommendations for how to report services under Section II.E Other Services in the SPR, with examples updated for how to report 

due to COVID response. This list is not exhaustive. These are the categories ACL identified as applicable given how services are being delivered related to COVID 

response. 

Service 

Description 

/ Name

Service Definition Unit 

Name

COVID Unit 

Definition 

COVID Example

Consumable 

Supplies 

Provision of consumable 

supplies or material aid to an 

older adult to meet basic 

necessities such as groceries, 

cleaning supplies, or 

continence items

Delivery One delivery of 

assistance, 

regardless of the 

number of items in 

each delivery

Groceries, cleaning supplies, personal hygiene supplies (including soap, 

toothpaste, toilet paper, sanitary wipes, incontinence supplies), cell phone 

or internet access, or other items purchased for use by an older adult.

Note: Report purchasing groceries, supplies, cell phone or internet access 

or other items with program funds. For reporting the amount of time

spent in providing the delivery, please see Homemaker definition above.

Assistive 

Technology/ 

Durable 

Equipment/ 

Emergency 

Response 

Durable Medical Equipment 

(chair lifts, wheelchairs, 

walkers, emergency response 

systems), anything given to 

or lent on a short-term basis, 

including technology or 

equipment provided for use 

by an older adult in their 

home to maintain safety, 

allow for socialization, and/or 

Item One item of 

assistance

Items such as tablet computers, cellphones, other technology or devices 

purchased for use by an older adult.

Note: Please report any expenditures related to cell phone or internet 

access plans under Consumable Supplies definition above.

Items may be reported here if providing the item itself is the service (e.g., 

a personal emergency response system) or if the item can easily be 

individually reported. If an item is already included as part of a direct 

service expenditure (e.g., a program includes a tablet computer as part of 
ACL COVID-19 Response · Program Reporting Guidance · Page 15

Service 

Description 

/ Name

Service Definition Unit 

Name

COVID Unit 

Definition 

COVID Example

promote participation in 

activities from the older 

adult’s home

their larger program design and is reimbursed on a contracted unit rate 

basis), the expenditure for the item can be included in the other program’s 

expenditure and does not have to be separately reported here.

Other 

Fitness / 

Health 

Promotion 

Non-evidence based program 

services that include health 

screenings and assessments; 

organized physical fitness 

activities; medication 

management; home injury 

control services; and/or 

information, education, and 

prevention strategies for 

chronic disease and other 

health conditions

Session Session per 

participant

Sessions provided in-person or virtually to conduct an exercise program or 

health education activity.

Note: Please report Nutrition Education, Nutrition Counseling, Health 

Promotion and Disease Prevention (evidence-based), etc. under their 

normal categories. Use this category only if there is no more appropriate 

place to report.

Individual 

Socialization 

Individualized contact 

between two people via 

phone, text, email, webinar, 

video chat, or other means to 

provide a well-being check, 

reassurance, and/or 

socialization to an older adult 

or family caregiver

Contact One individualized 

contact, regardless 

of length of 

contact; the older 

adult should be 

reached and 

spoken to in order 

for the contact to 

be counted

Contacts by staff or volunteers between two people via phone, text, email, 

webinar, video chat, or other means to provide a well-being check, 

reassurance, and/or socialization to an older adult.

Note: Use this category only if there is no more appropriate place to

report.

Group 

Socialization 

Contact among more than 

two people via phone, text, 

email, webinar, video chat, or 

other means to provide 

reassurance and/or 

socialization to older adults 

Contact One group contact, 

regardless of length 

of contact 

Contacts by staff or volunteers among more than two people via phone, 

text, email, webinar, video chat, or other means to provide reassurance 

and/or socialization to older adults.

Note: Use this category only if there is no more appropriate place to 

report.

Public 

Information

An activity that involves 

contact with multiple current 

or potential clients or 

caregivers (e.g., publications, 

Activity Information put 

together and 

shared (one post of 

information would 

Activity by staff or volunteers in putting together a social media post, 

radio, or automated call announcement that is shared with the broader 

community regarding how you are providing services during COVID. 
ACL COVID-19 Response · Program Reporting Guidance · Page 16

Service 

Description 

/ Name

Service Definition Unit 

Name

COVID Unit 

Definition 

COVID Example

publicity campaigns, and 

other mass media activities)

count as an 

activity) 

Senior 

Center 

A community facility for the 

organization and provision of 

a broad spectrum of services, 

which shall include provision 

of health (including mental 

and behavioral health), 

social, nutritional, and 

educational services and the 

provision of facilities for 

recreational activities for 

older individuals. 

May vary May vary Service units may vary as allowed by state and may include in-person or 

virtual service provision.

Note: Use this category only if there is no more appropriate place to 

report. States may report expenditures like rent and utilities for vacant 

senior centers under senior centers to reflect such expenditures resulting 

from COVID response needs. Such expenditures may be described in 

Section IV.A.

Screenshot of Section II.E provided for reference:
ACL COVID-19 Response · Program Reporting Guidance · Page 17

States should report Expenditures as follows:

OAA Service Expenditure Amount Total Service Expenditure Amount

Report regular OAA expenditures including:

- Regular OAA Title III-B, C, or D funding

- Note: do NOT include Title III-E, ARP, 

Vaccine Access-VAC5, Supplemental 5-

HDC5, FFCRA or CARES Act 

expenditures, or regular OAA funds 

expended under a MDD here

Report Total expenditures including:

- Regular OAA funding,

- State general revenue and other sources (including state and local matching funds),

- Program Income,

- Regular OAA funding under the MDD flexibilities,

- ARP,

- Vaccine Access-VAC5,

- Supplemental 5-HDC5,

- FFCRA OAA funding, and

- CARES Act OAA funding

Note: Program Income Received is not reported on Section II.E, but is cumulatively reported for Other Services on Section II.A. The State should also make a 

narrative entry in Section IV.A regarding ARP, Vaccine Access-VAC5, Supplemental 5-HDC5, FFCRA, and CARES Act expenditures by Part and any funds expended 

when exercising flexibilities under a MDD for services reported under Section II.E. 

Example:

State exercised MDD flexibilities and used the following funding sources for Consumable Supplies:

• $4m of regular OAA Title III Part B funding,

• $3m of state general revenue and other sources (including state and local matching funds),

• $1m in Program Income,

• $500k of OAA Title III-E funding under the MDD flexibilities, and

• $2m in CARES Act OAA Title III Part B funding.

OAA Service Expenditure Amount Total Service Expenditure Amount

$4,000,000 $10,500,000

The State should also make a narrative entry in Section IV.A regarding FFCRA and CARES Act expenditures by Part and any funds expended when exercising 

flexibilities under a MDD. See Section IV.A, example 3 for more detail.
ACL COVID-19 Response · Program Reporting Guidance · Page 18

FFY2021 Reporting Guidance: Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate 

on Sections II.A, II. B, II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type in the Optional –

FFY2021 SPR Supplemental Funds Template or report the information required in the narrative section (Section IV.A) in the State Reporting Tool (SRT).

Section IV.A Reporting 

Services to Older Adults & Services to Caregivers

Section IV.A Developmental Accomplishments for Home and Community Based Services includes space for states to provide narrative descriptions by Service.

States should make a narrative entry in Section IV.A. regarding any use of any funds expended when exercising flexibilities under a MDD or with FFCRA or 

CARES Act funds by Part.

States are encouraged to provide details about services provided in COVID response as a narrative entry in Section IV.A. 

Update for FFY2021: Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate on 

Sections II.A, II. B, II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type by submitting the 

Optional – FFY2021 SPR Supplemental Funds Template or report the information required in the narrative section (Sections IV.A) in the State Reporting Tool 

(SRT).

Example 1 (expenditures reported on Section II.A):

State exercised MDD flexibilities and FFCRA and CARES Act funding for $38.75m of Total Expenditures on Home Delivered Meals:

• $9m of regular OAA Title III Part C2 funding,

• $250k of OAA NSIP funding,

• $5m of state general revenue and other sources (including state and local matching funds),

• $2m in Program Income,

• $500k of OAA Title III-D funding under the MDD flexibilities,

• $1m of OAA Title III-E funding under the MDD flexibilities,

• $3m of Supplemental 5-HDC5 funding,

• $6m in FFCRA OAA Title III Part C2 funding, and

• $12m in CARES Act OAA Title III Part C2 funding.

• FFY2021 example only: an additional $1m on services to 1,000 clients for 100,000 meals with ARP OAA Title III Part C2 funding, increasing Total 

Expenditures to $39.75m for FFY2021.
ACL COVID-19 Response · Program Reporting Guidance · Page 19

FFY2020 Reporting Guidance:

State provided 1,500,000 meals for 10,000 new clients as part of its COVID response for a Total Expenditure of $15,000,000. State provided 2,200,000 

meals to 20,000 regular clients outside of its COVID response for a Total Expenditure of $22,000,000. State made $1,750,000 in capital expenditures to 

purchase delivery vehicles and walk-in coolers.

FFY2021 Reporting Guidance: 

Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate on Sections II.A, II. B, 

II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type in the Optional – FFY2021 SPR 

Supplemental Funds Template or report the information required in the narrative section (Section IV.A) in the State Reporting Tool (SRT).

• SPR Reporting: 31,000 total clients (assuming clients are unduplicated), 3,800,000 total meals, $39,750,000 total expenditures reported on 

Section II.A. 

• Optional template Table 1 or narrative section (Section IV.A): Expenditures by service by COVID-19 Supplemental funds and MDD flexibilities (see 

screenshot).

• Optional template Table 2 or narrative section (Section IV.A): Expenditures by capital expenditures by COVID-19 Supplemental funds and MDD 

flexibilities (see screenshot).

Screenshot of example 1 Home Delivered Meals - Table 1: Service-Specific Expenditures provided for reference:
ACL COVID-19 Response · Program Reporting Guidance · Page 20

Screenshot of example 1 Home Delivered Meals - Table 2: Capital Expenditures provided for reference:

Example 2 (expenditures reported on Section II.B or II.C):

State exercised MDD flexibilities and CARES Act funding for $11.5m of Total Expenditures on Supplemental Services:

• $4m of regular OAA Title III Part E funding,

• $3m of state general revenue and other sources (including state and local matching funds),

• $1m in Program Income,

• $500k of OAA Title III-D funding under the MDD flexibilities,

• $1m of OAA Title III-B funding under the MDD flexibilities, and

• $2m in CARES Act OAA Title III Part E funding.

• FFY2021 example only: $1m in VAC5 funding for 10,000 service units of transportation to 5,000 clients, increasing total Expenditures to $12.5 for 

FFY2021.

FFY2020 Reporting Guidance:

Homemaker-Delivery – 10,000 clients, 120,000 units, $2,500,000 Expenditures. State provided weekly shopping and grocery delivery for 12 weeks to family 

caregivers. 

Consumable Supplies – 10,000 clients, 150,000 units, $7,500,000 Expenditures. State provided $50 in supplemental groceries and household supplies each 

week for 12 weeks for 10,000 clients. State also provided 30,000 units of monthly internet access (10,000 clients for 3 months).

Assistive Technology/ Durable Equipment/ Emergency Response – 10,000 clients, 10,000 units, $1,500,000 Expenditures. State provided tablet computers to 

10,000 caregivers to enable the caregivers to participate in caregiver support groups and interact with the older adults for whom they are caregiving. 

FFY2021 Reporting Guidance: 

Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate on Sections II.A, II. B, 

II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type in the Optional – FFY2021 SPR 

Supplemental Funds Template or report the information required in the narrative section (Section IV.A) in the State Reporting Tool (SRT).

• SPR Reporting: 35,000 total clients (assuming clients by Supplemental Services Service Description / Name are unduplicated), 290,000 total units, 

$12,500,000 total expenditures reported on Section II.B or II.C.
ACL COVID-19 Response · Program Reporting Guidance · Page 21

• Optional template Table 1 or narrative section (Sections IV.A): Expenditures by service by COVID-19 Supplemental and MDD flexibilities.

Screenshot of example 2 Supplemental Services - Table 1: Service-Specific Expenditures provided for reference:

Example 3 (expenditures reported on Section II.E):

State exercised MDD flexibilities and CARES Act funding for $10.5m of Total Expenditures on Consumable Supplies:

• $4m of regular OAA Title III Part B funding,

• $3m of state general revenue and other sources (including state and local matching funds),

• $1m in Program Income,

• $500k of OAA Title III-E funding under the MDD flexibilities, and

• $2m in CARES Act OAA Title III Part B funding.
ACL COVID-19 Response · Program Reporting Guidance · Page 22

• FFY2021 example only: $500k in ARP Title III Part B funding using MDD flexibilities for an additional 5,000 units to an additional 5,000 clients, increasing 

Total Expenditures to $11m for FFY2021.

FFY2020 Reporting Guidance:

Consumable Supplies – 10,000 clients, 150,000 units, $7,500,000 Expenditures. State provided $50 in supplemental groceries and household supplies each 

week for 12 weeks for 10,000 clients (120,000 units, $6,000,000 Total Expenditures). State also provided 30,000 units of monthly internet access for 10,000 

clients for 3 months (30,000 units, $1,500,000 Total Expenditures).

Update for FFY2021: 

Client count and service units of COVID-19 supplemental grants and MDD flexibilities must be included in the SPR as appropriate on Sections II.A, II. B, 

II.C and/or II.E. Grantees must report the COVID-19 Supplemental and MDD flexibilities expenditure by service type in the Optional – FFY2021 SPR 

Supplemental Funds Template or report the information required in the narrative section (Section IV.A) in the State Reporting Tool (SRT).

• SPR Reporting: Consumable Supplies - 15,000 total clients, 155,000 total units, $11,000,000 total expenditures reported on Section II.E.. 

• Optional template Table 1 or narrative section (Section IV.A): Expenditures by service by COVID-19 Supplemental and MDD flexibilities.

Screenshot of example 3: Consumable Supplies - Table 1: Service-Specific Expenditures provided for reference:
ACL COVID-19 Response · Program Reporting Guidance · Page 23

APPENDIX

Program Reporting Guidance – COVID Response

ACL Title III Older Americans Act – State Program Report (SPR) – Service Overview

ACL is not creating any new timeframes, service definitions, or new data elements for reporting. ACL is giving guidance and examples for states to use the 

existing SPR requirements and State Reporting Tool (SRT) system to report COVID response activities. Due to COVID response, ACL understands that clients, 

service units, expenditures, and expenditures per unit will differ greatly from prior year SPR reports. ACL asks states to do their best under challenging 

conditions to include detail on how COVID has affected program operations via narrative information reported on Section IV.A of the SPR and variance 

explanations, as appropriate. Please see the complete Reporting Guidance document for more detail.

The following are existing SPR service names or recommended categories for Other Services and Supplemental Services, with examples updated for how to 

report due to COVID response. This list is not exhaustive. These are the categories ACL identified as applicable given how services are being delivered related to 

COVID response:
ACL COVID-19 Response · Program Reporting Guidance · Page 24

Services to Elderly Individuals

Existing SPR Definitions

Service 

Name

Where reported 

on SPR

COVID Example

Home 

Delivered 

Meal

Sections I.A, I.C, 

I.D, II.A

Meals provided via home delivery, pick-up, carry-out or drive-through.

Note: Please report all home delivered meals regardless of whether or not the meals meet DRI/DGA requirements. ACL 

anticipates that most meals related to COVID response will be reported as home delivered meals. Additionally, states 

may report capital expenditures like delivery vehicles and walk in coolers under home delivered meals to reflect such 

expenditures to meet COVID response needs. Such capital expenditures may be described in Section IV.A.

Congregate 

Meal

Sections I.A, I.B 

II.A

Meals provided in a congregate or group setting and eaten with another person (in-person or virtually), such as 

coordinating a buddy system or virtual congregate site via Zoom, FaceTime, GoToMeeting, etc. where people dine 

together. 

Note: States may report expenditures like rent and utilities for vacant congregate sites under congregate meals to 

reflect such expenditures resulting from COVID response needs. Such expenditures may be described in Section IV.A.

Nutrition 

Education

Sections I.A, II.A Sessions, including distribution of printed materials, provided in-person or virtually by conducting a group call or online 

meeting (via phone, text, email, webinar, video chat, or other means) around how to continue to eat healthy and stay 

physically active during COVID.

Nutrition 

Counseling

Sections I.A, I.B 

II.A

Sessions provided in-person or virtually to counsel older adults on an individual basis (via phone, email, video chat, or 

other means) about how to maintain healthy eating habits based on their health conditions during COVID.

Homemaker Sections I.A, I.C, 

I.D, II.A

Hours of staff or volunteer time to provide assistance, including delivery of groceries, prescriptions, or other supplies to 

client’s residence.

Note: Report the amount of time spent in providing the assistance and/or delivery. If the program is purchasing 

groceries, supplies, or other items, please see Consumable Supplies definition below for reporting on items purchased.
ACL COVID-19 Response · Program Reporting Guidance · Page 25

Recommended Service Category for Reporting of Other Services

Service 

Name

Where reported 

on SPR

COVID Example

Consumable 

Supplies

Sections I.A, II.A, 

II.E

Groceries, cleaning supplies, personal hygiene supplies (including soap, toothpaste, toilet paper, sanitary wipes, 

incontinence supplies), cell phone or internet access, or other items purchased for use by an older adult.

Note: Report purchasing groceries, supplies, cell phone or internet access or other items with program funds. For 

reporting the amount of time spent in providing the delivery, please see Homemaker definition above.

Assistive 

Technology/ 

Durable 

Equipment/ 

Emergency 

Response

Sections I.A, II.A, 

II.E

Items such as tablet computers, cellphones, other technology or devices purchased for use by an older adult.

Note: Please report any expenditures related to cell phone or internet access plans under Consumable Supplies 

definition above.

Items may be reported here if providing the item itself is the service (e.g., a personal emergency response system) 

or if the item can easily be individually reported. If an item is already included as part of a direct service 

expenditure (e.g., a program includes a tablet computer as part of their larger program design and is reimbursed 

on a contracted unit rate basis), the expenditure for the item can be included in the other program’s expenditure 

and does not have to be separately reported here.

Other Fitness 

/ Health 

Promotion

Sections I.A, II.A, 

II.E

Sessions provided in-person or virtually to conduct an exercise program or health education activity.

Note: Please report Nutrition Education, Nutrition Counseling, Health Promotion and Disease Prevention 

(evidence-based), etc. under their normal categories. Use this category only if there is no more appropriate place 

to report.

Individual 

Socialization

Sections I.A, II.A, 

II.E

Contacts by staff or volunteers between two people via phone, text, email, webinar, video chat, or other means to 

provide a well-being check, reassurance, and/or socialization to an older adult.

Note: Use this category only if there is no more appropriate place to report.

Group 

Socialization

Sections I.A, II.A, 

II.E

Contacts by staff or volunteers among more than two people via phone, text, email, webinar, video chat, or other 

means to provide reassurance and/or socialization to older adults.

Note: Use this category only if there is no more appropriate place to report.

Public 

Information

Sections I.A, II.A, 

II.E

Activity by staff or volunteers in putting together a social media post, radio, or automated call announcement that 

is shared with the broader community regarding how you are providing services during COVID. 

Senior 

Center 

Sections I.A, II.A, 

II.E

Service units may vary as allowed by state and may include in-person or virtual service provision.

Note: Use this category only if there is no more appropriate place to report. States may report expenditures like 

rent and utilities for vacant senior centers under senior centers to reflect such expenditures resulting from COVID 

response needs. Such expenditures may be described in Section IV.A.
ACL COVID-19 Response · Program Reporting Guidance · Page 26

Services to Caregivers

Recommended Service Category for Reporting of Supplemental Services

Service 

Name

Where reported 

on SPR

COVID Example

Consumable 

Supplies

Sections I.E or 

I.F, II.B or II.C, 

IV.A

Groceries, cleaning supplies, personal hygiene supplies (including soap, toothpaste, toilet paper, sanitary wipes, 

incontinence supplies), cell phone or internet access, or other items purchased to benefit a family caregiver (whether 

used by the caregiver or by the care receiver).

Note: Report purchasing groceries, supplies, cell phone or internet access or other items with program funds. For 

reporting the amount of time spent in providing the delivery, please see Homemaker definition above.

Assistive 

Technology/ 

Durable 

Equipment/ 

Emergency 

Response

Sections I.E or 

I.F, II.B or II.C, 

IV.A

Items such as tablet computers, cellphones, other technology or devices purchased to benefit a family caregiver 

(whether used by the caregiver or by the care receiver).

Note: Please report any expenditures related to cell phone or internet access plans under Consumable Supplies definition 

above.

Items may be reported here if providing the item itself is the service (e.g., a personal emergency response system) or if 

the item can easily be individually reported. If an item is already included as part of a direct service expenditure (e.g., a 

program includes a tablet computer as part of their larger program design and is reimbursed on a contracted unit rate 

basis), the expenditure for the item can be included in the other program’s expenditure and does not have to be 

separately reported here.

HomemakerDelivery Sections I.E or 

I.F, II.B or II.C, 

IV.A

Hours of staff or volunteer time to provide assistance, including delivery of groceries, prescriptions, or other supplies, not 

otherwise reported as Respite, to benefit a family caregiver (whether used by the caregiver or by the care receiver).

Note: Report the amount of time spent in providing the assistance and/or delivery that is not otherwise reported as 

Respite. If the program is purchasing groceries, supplies, or other items, please see Consumable Supplies definition 

below for reporting on items purchased.

Home 

Delivered 

Meal

Sections I.E or 

I.F, II.B or II.C, 

IV.A

Meals provided via home delivery, pick-up, carry-out or drive-through to benefit a family caregiver (whether used by the 

caregiver or by the care receiver).