; or (ii) in the case that the unemployment rate information described in clause (i) is not available with respect to an entity, an entity that meets such qualifications as the Secretary, in consultation with the Secretary of Labor, shall, by regulation, prescribe. (B) Base year The term base year means, with respect to an entity and a calendar quarter in a fiscal year— (i) except as provided in clause (ii), whichever of the 2 fiscal years most recently preceding the 1st fiscal year of the most recent contingency fund eligibility period for the entity in which the relevant expenditures of the entity were the lesser; or (ii) if the 1st year of the period referred to in clause (i) is fiscal year 2015, whichever of fiscal year 2007 or 2008 is the fiscal year in which the relevant expenditures of the entity were the lesser. (C) Contingency fund eligibility period The term contingency fund eligibility period means, with respect to an entity, a period of 1 or more consecutive calendar quarters for which the entity is an economically needy entity. (D) Relevant expenditures (i) In general The term relevant expenditures means expenditures— (I) for assistance under the program funded under this part of the entity (including, in the case of a State, any qualified State expenditures (as defined in section 409(a)(7)(B)(i)) and any expenditures under any other State program funded by such expenditures); (II) for child care; (III) for subsidized employment under the program funded under this part of the entity (including, in the case of a State, such expenditures under any other State program funded by qualified State expenditures (as defined in section 409(a)(7)(B)(i))), other than expenditures made using Federal funds or with respect to which the entity received a grant made under paragraph (3) of this subsection