; or (B) any change made after such date to the financial form submitted by the State that is used in determining the capped allocation. (4) Distribution of funds Each State that receives funds under this subsection shall distribute the funds to jurisdictions in the State that were operating demonstration projects under section 1130 of the Social Security Act in a manner consistent with each sub-State jurisdiction’s proportionate loss as compared with fiscal year 2019. (5) Reconciliation process Each State seeking a payment under this subsection shall report expenditures pursuant to part E of title IV of the Social Security Act in a manner determined by the Secretary and the Secretary shall account for any revisions to spending for fiscal years 2020 and 2021 after the end of the respective fiscal year that are reported by the State agency administering the State plan approved under such part, and received by the Department of Health and Human Services, within 2 years after the last day of the fiscal quarter in which the expenditure was made. (6) Availability of funds The amounts made available for payments to States under this subsection for a fiscal year shall remain available through the end of the third succeeding fiscal year. (c) Use of funds (1) In general In addition to the purposes specified in part B of title IV of the Social Security Act, a State may use funds provided under this section for activities previously funded under a demonstration project under section 1130 of such Act to reduce any adverse fiscal impacts as jurisdictions transition funding sources for the projects, and for activities directly associated with the implementation of title VII of division E of Public Law 115–123 (also known as the Family First Prevention Services Act). (2) Limitation None of the funds provided under this section may be used to match Federal funds under any program. 4. Reporting on enhanced funding for transition activities (a) In general Each State to which funds are paid under section 3 of this Act shall submit