State maintenance of effort funds for tribal TANF programs may be used as follows:

(1) The funds may be used in a flexible manner that meets the needs of their service population within the four purposes of the TANF program, as set forth in 45 C.F.R. 260.20; and

(2) The funds may be used in any manner that meets federal requirements, as set forth in federal law, regulation and guidance, for an allowable use of funds that counts toward state maintenance of effort; and

(3) The funds must be spent on an eligible family, in accordance with 45 C.F.R. 263.2(b) and federal guidance. For the purposes of a tribal TANF program's state maintenance of effort expenditures, an eligible family can include anyone defined in a tribal TANF program's federally approved tribal family assistance plan.