expenditures means all State or local funds that are expended by the State or a local agency including State or local funds that are matched or reimbursed by the Federal Government and State or local funds that are not matched or reimbursed by the Federal Government. (11) Tier-1 practice Subject to subsection (c), the term tier-1 practice means a practice that— (A) offers a new or potentially more effective strategy for addressing widely shared challenges