4-14 Reporting Multipurpose Grant Transactions in the Funds and Government- wide Financial Statements of Local Government Recipients. In this case, local governments receive reimbursements from the state government's Depart- ment of Social Services for expenditures incurred in conducting an array of locally administered programs that benefit troubled teens. The state program provides reimbursement up to a maximum amount based on grant applications submitted annually by each local government and provides notification of the amounts approved prior to the grant yer. Each local government determines which kinds of teen programs and what mix of services are most appropriate for its community. Reimbursements are made only after services have been