To answer this question, identify children that have both a CCDF subsidy and health insurance. First, to isolate children with CCDF subsidies, use the data element Financial Support Type and select those children with a “Yes” response for the field “Child Care Development Fund.” Next, use the data element Health Insurance Coverage to determine the number of those children (Child ID) with health insurance by assigning a code (“0”) to the “Yes” responses for the category “None” and another code (“1”) for each of the types of health insurance. Add up the 1’s for each of the categories. Children with a value of one or more do have health insurance, those with a zero do not. Total the number of children with both a “Yes” response for “Child Care Development Fund” and a code of one or more for Health Insurance Coverage for the number of children with both. Divide that number by the total number of children with a “Yes” response for the data element Financial Support type-Child Care Development Fund for the percentage.