Report 100% of the refunds received from former stipend recipients that do not complete the obligation of the terms of the Traineeship Agreements they sign with the University. Report as a negative amount. This line is used to offset the expenditures reported for the Child Welfare Stipend Program. CORe allocates the expenditures based on the current federal percentage rate to a payment line if eligible. The federal amount is allocated to and offsets expenditures on Line 1065 Stipends IV-E Child Welfare Training Fed Share. The balance is allocated to offset the expenditures on CORE Line 9065, CW Training Stipends Local Share, a non-payment line.