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Form OCSE-131, Child Support Program Quarterly Report of Expenditures and Estimates

AT-93-11

Published: August 27, 1993
Information About:
State/Local Child Support Agencies
Topics:
Federal Reporting
Types:
Policy, Action Transmittals (AT)

OCSE-AT-9311

DATE: August 27, 1993

TO:STATE AND TERRITORIAL AGENCIES PROVIDING ASSISTANCE UNDER TITLE IV-D OF THE SOCIAL SECURITY ACT, AND OTHER INTERESTED ORGANIZATIONS, AGENCIES, AND INDIVIDUALS.

___________________________________________________

SUBJECT:Continued use of Form OCSE-131, the Child Support Enforcement Program Quarterly Report of Expenditures and Estimates.

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REFERENCES: Sections 454 (10), 455(b), 455(d) and 458(e) of the Social Security Act.

___________________________________________________

EFFECTIVE

DATE: Immediately upon issuance.

___________________________________________________

PURPOSE:This Action Transmittal informs States and Territories of the approval by the Office of Management and Budget (OMB) of Form OCSE-131.

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BACKGROUND:The Child Support Enforcement Program Quarterly Report of Expenditures and Estimates, Form OCSE-131 is used by States to report Expenditures and Estimates made under Title IV-D of the Social Security Act. Prior approval of the use of Form OCSE-131 was made by the OMB under OMB Number

0970-0014 for use through February 28, 1993.

On July 12, 1993, OMB approved continued use of the form through July 31, 1996 under OMB NO. 0970-0014

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ATTACHMENTS: 1. Copy of Form OCSE-131

2. Instructions for the completion of Form OCSE- 131.

___________________________________________________ SPECIAL

INFORMATION:The following revisions have been included in this edition of the Form OCSE-131.

1. References to "Family Support Administration" and "FSA" have been replaced with "Administration for Children and Families"and ACF", respectively in recognition of the April 1991 agency reorganization.

2.Note that the definition of State Costs reported on line 11 has been further defined to include States' use of FPLS for cases without an assignment of rights to the State (non-AFDC cases), Non-IV-D Locate-Only cases and Parental Kidnapping/Child Custody cases.

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ACTION REQUIRED:States and Territories are requested to photocopy sufficient copies of the form and instructions included as attachments to this Action Transmittal to meet their reporting requirements.

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SUBMISSION: There is no change in the submittal schedule. Form OCSE-131 is to be submitted by States and Territories within thirty days of the end of each fiscal quarter.

- One copy, with an "original signature" should be submitted to:

The Administration for Children and Families Office of Financial Management

Division of Formula, Entitlement and Block Grants 370 L'Enfant Promenade, S.W.

Mail Stop: OFM/DFEBG

Washington, D.C. 20447

- An additional photocopy should be submitted to the ACF Regional Administrator.

____________________________________________________

INQUIRIES:Inquiries should be made to the appropriate ACF Regional Administrator.

______________________________

Norman L. Thompson

Director

Office of Financial Management

Attachments

cc: ACF Regional Administrators

Office of Management and Budget

Forms can be obtained through the National Training Center, OCSE/ACF

INSTRUCTIONS FOR COMPLETION OF FORM OCSE-131

All States are required to complete and submit this report in accordance with these instructions on behalf of the State agency administering the Child Support Enforcement Program under title IV-D of the Social Security Act.

Due Dates. Parts 1 and 2 must be submitted quarterly by

January 30, April 30, July 30 and October 30.

Part 3 must be submitted semiannually by April 30 and October 30.

Distribution. The original copy (with original signatures) should be submitted to: Administration for Children and Families, Office of Financial Management, Division of Formula, Entitlement and Block Grants, 370 L'Enfant Promenade, S.W., Washington, D.C. 20447. An additional copy should be submitted to the ACF Regional Administrator.

FORM OCSE-131, PART 1: QUARTERLY REPORT OF EXPENDITURES AND ESTIMATES

General Instructions.

- Round all entries to the nearest dollar. Omit cents.

- Enter the State name.

- Check box to indicate whether this is a new report or a revision of a report previously submitted for the same period.

- Enter the ending dates of the current quarter (the quarter just ended for which this constitutes the report of actual expenditures) and the next quarter (the upcoming quarter for which expenditure estimates are being requested).

Columns: All amounts reported in columns (a) and (b) must be actual expenditures (or income, interest, etc.) made under the State's title IV-D plan and in accordance with all applicable statutes and regulations. All amounts reported in column (c) are estimates of expenditures (or income, interest, etc.) to be made during the quarter indicated based on the best information available to the State. Any references to "estimates" included in the instructions below are applicable to column (c) only.

Column (a): Current Quarter Expenditures. All amounts paid by the State or local government during the quarter indicated, even if the payment is applicable to a previous quarter. (See Federal regulations at 45 CFR 95.4 and 95.13(a), (b) and (d).)

Column (b): Prior Quarter Adjustments. This is a "net" amount, combining individual increasing and decreasing adjustments. Increasing adjustments include any expenditures made by the State or local government during a prior quarter which were not reported on a previous submission of this report. Decreasing adjustments include any expenditures reported on a previous submission of this report which are now being reduced. Any adjustment reported in this column must be detailed and separatedinto the increasing and decreasing components by completing Part 2 of this report.

NOTE: The Federal share of prior quarter expenditures must be calculated using the FFP rate applicable to the appropriate "prior quarter" in which the expenditure was made.

Column (c): Next Quarter Estimates. The anticipated costs for the quarter indicated. This estimate should include any costs incurred during a prior quarter for which payments or refunds are expected to be made during the next quarter. The estimate of the Federal share constitutes the State's request for Federal funds in that amount for the Child Support Enforcement Program.

Line 1: Total Expenditures Eligible for Federal Financial Participation (FFP). The total amount of combined Federal and State funds expended that qualifies for Federal funding.

Line 2: Fees and Costs Recovered in Excess of Fees. Income resulting from the operation of the program used to offset the cost of providing Non-AFDC IV-D services. Include: (a) all mandatory or optional fees imposed by the State on recipients of child support enforcement services under the State's IV-D plan; (b) the cost to the State of mandatory fees where the State has opted to absorb these costs rather than charge these fees to the recipients; (c) amounts offset from Non-AFDC collections or received directly from either the Non-AFDC family or from the absent parent; and (d) fees for genetic testing collected in accordance with Section 454(6)(D) of the Social Security Act.

Line 3: Interest Earned and Other Program Income Received. Income to the State received through: (a) interest or investment income earned from child support collections, program fees and costs recovered in excess of fees (as reported on line 2) deposited by the State in interest-bearing accounts or other investment-type activities; and (b) any other income resulting from the operation of the program, excluding those amounts reported on line 2.

Line 4: Net Expenditures Eligible for FFP. The net amount of combined Federal and State funds expended (or estimated) that qualifies for Federal funding, as decreased by the program income reported on lines 2 and 3. (Equal to: Columns a and b) Line 1 minus the sum of lines 2+3; (Columns a, b and c) the sum of lines 5+6+7+8+9.)

Line 5: Approved ADP Operational Hardware Expenditures (at the enhanced FFP rate). The amount expended (or estimated) under the terms of an approved advanced planning document for computer equipment used in an automated Child Support Enforcement System (CSES) certified as "fully operational." Where the State purchased computer equipment prior to the receipt of a "fully operational" certification and continues to claim these costs under the terms of a multi-quarter depreciation schedule, includeonly those amounts allocable to this quarter. (NOTE: FFP and enhanced funds are no longer available for expenditures incurred on or after October 1, 1995.)

Line 6: Approved ADP Planning and Development Expenditures (at the enhanced FFP rate). The amount expended (or estimated) under the terms of an approved advanced planning document for the planning, development and implementation of an automated statewide Child Support Enforcement System (CSES), including the cost of computer equipment purchased for these purposes. Where the State claims computer equipment costs under the terms of a multi-quarter depreciation schedule, include only those amounts allocable to this quarter. (NOTE: FFP at the enhanced rate is not available for expenditures incurred on or after October 1, 1995.)

Line 7: Other ADP Expenditures (at the regular FFP rate). The amount expended (or estimated) for the planning, development and implementation of an automated Child Support Enforcement System (CSES). Include any expenditures not reported on Lines 5 and 6. Where the State's CSES is operational, but not yet certified as "fully operational," include costs of computer equipment allocated to this quarter for purchases made during the State's "planning and development" phase, where the State continues to claim these costs under the terms of a multi-quarter depreciation schedule.

Line 8: Laboratory Paternity Determination Expenditures (at the enhanced FFP rate.). The amount expended (or estimated) for laboratory costs associated with the process of determining paternity, less the amount of fees included in line 2 that were collected for genetic testing. (The completion of this line is optional. In accordance with Section 458(c) of the Social Security Act, if the State chooses to report these costs, this amount will be used to reduce the State's reported net expenditures prior to the calculation of the State's "cost effectiveness" ratios and the annual incentive payments.)

Line 9: All Other Expenditures (at the regular FFP rate). The remaining amount expended (or estimated) for the administration and operation of the Child Support Enforcement Program, not included on lines 5 through 8.

Line 10: Total Federal Share of Expenditures. The total amount of Federal funds expended. (Equal to: [(Sum of Lines 5+6+8*) x the enhanced FFP rate] + (Sum of lines 7+9) x the regular FFP rate])

Line 11: Costs for the Use of the Federal Parent Locator Service (FPLS). Costs charged to the State by the Federal Government under Section 453(e)(2) of the Social Security Act as reimbursement of the costs incurred through the State's use of FPLS for cases without an assignment of rights to the State (non-AFDC cases), Non-IV-D Locate- Only cases and ParentalKidnapping/Child Custody cases. (Note: For this item, combine "current quarter expenditures" with "prior quarter adjustments" as a single "net" entry in column a.)

Line 12: Net Federal Share of Expenditures. The net amount of Federal funds expended (or estimated) as reduced by the amount of FPLS costs. (Equal to: Line 10 minus line 11.)

Line 13: State Share of Expenditures. The amount reported as "next quarter estimates" (column c) constitutes the State's portion of expenditures to be incurred for the operation and administration of the Child Support Enforcement Program during the quarter indicated. By its inclusion on this report, the State is assuring that these funds are or will be available to meet the non-Federal share of expenditures as prescribed by law. (Equal to: Line 4 minus line 12)

Signatures. This report must be signed and dated in the spaces provided at the end of Part 1, including the title(s) and agency(ies) of the individual(s) whose signature(s) are shown. Note: Federal statute requires only a single signature on this report, that of the State official with the authority for supervising the financial administration of the Child Support Enforcement Program in the State. A second space has been provided for an additional signature, at the State's option, of a program administrator or other State official. The individual who signs this report is certifying that: (a) the information provided on all the parts of this form included in this submission and on all accompanying documents is accurate and correct; and (b) that any amount shown as the State share of expenditures is or will be available to meet the non-Federal share of expenditures for the quarter indicated as prescribed by law.

Revisions. If, after this part of the report has been submitted, the State has a need to change or correct the information in any of the parts provided, a revision may be completed and submitted in accordance with the procedures outlined above. Revised reports may be submitted at any time, but should not be filed after the information included on a previously filed report for the same quarter has been utilized in the calculation of a quarterly grant award. In those instances, revisions to the estimates for the "next quarter" will be accepted only in extraordinary circumstances. Revisions to the expenditures or adjustments for the "current" or "prior" quarters should be reported, instead, as "prior quarter adjustments" on the report for the following quarter. (Note: An exception to this requirement will be made where a delay in the reporting of a "prior quarter adjustment" will cause the claim to be filed beyond the two-year filing deadline under Section 1132 of the Social Security Act.

FORM OCSE-131, PART 2: PRIOR QUARTER EXPENDITURE ADJUSTMENTS

This part must be submitted as a supplemental supporting document whenever a "Prior Quarter Adjustment" (column b) is reported in Part 1 of this form, the "Quarterly Report of Expenditures and Estimates." A net adjustment reported in Part 1 will be comprised of one or more individual increasing and/or decreasing components. Each of those components is to be shown separately on this part. (This retirement remains in effect in instances where the combination of increasing and decreasing adjustments produced a net result of zero dollars for the Federal share of prior quarter adjustments in Part 1.)

General Instructions.

- Enter the State name.

- Enter the ending date of the current quarter from Part 1.

- Check the box to indicate whether this is a new report or a revision of report previously submitted.

Section A: Increasing Adjustments. Each increasing component of the net adjustments included in Part 1.

Section B: Decreasing Adjustments. Each decreasing component of the net adjustments included in Part 1.

Column (a): Total Adjustment. The combined Federal/State total of each adjustment.

Column (b): Federal Share of Adjustments. The Federal share of each adjustment shown in column (a).

Column (c): Funding Category. Indicate the category of the component(s) on each line:

REG-Funded at the Regular FFP Rate (Lines 7 and 9 of Part 1)

OPR-Funded at the Enhanced FFP Rate for ADP Operational

Hardware (Line 5 of Part 1)

DEV-Funded at the Enhanced FFP Rate for ADP Developmental

Costs (Line 6 of Part 1)

LAB-Funded at the Enhanced FFP Rate for Laboratory Costs

(Line 8 of Part 1)

Column (d): Applicable to Fiscal Quarter Ended. Indicate the ending date (Month and Year) applicable to the adjustment being reported.

Column (e): Audit Number (if applicable)/Other Comments. If adjustment was the result of recommendations contained in an

audit report, indicate the audit control number. Use this space

for any other explanatory comments relevant to the adjustment.

Net Amount of Total Adjustments. Combine the column (a) amount of the Total Increasing Adjustment (Section A) with the column(a) amount of the Total Decreasing Adjustment (Section B). The amount reported on this line should be identical to the amount reported on Line 4 of Column (b) of Part 1 of this report.

Net Amount of Federal Share of Adjustments. Combine the column (b) amount of the Total Increasing Adjustment (Section A) with the column (b) amount of the Total Decreasing Adjustment (Section B). The amount reported on this line should be identical to the amount reported on Line 12 of Column (b) of Part 1 of this report.

Individual Line Entries. Each adjustment must be divided into separate increasing and decreasing components, if applicable, and reported separately in the proper section of this part. Where a single adjustment encompasses several fiscal quarters, the portion applicable to each quarter must be shown on a separate line. If the space provided is insufficient for the number of components being reported, use as many additional sheets as necessary to properly report these items, annotating each sheet as appropriate (sheet 2 of 3, etc.)

Submittal and Revisions. Part 2 of Form OCSE-131 is an attachment to Part 1 and, when needed to report prior quarter adjustments, should be sent whenever an initial or revised Part 1 is being submitted. A revision to this part is subject to the same restrictions, procedures and requirements as stated for Part 1.

FORM OCSE-131, PART 3: SEMIANNUAL BUDGET PROJECTIONS

State agencies administering the Child Support Enforcement Program under title IV-D of the Social Security Act are required to submit this report semiannually.

Each report shall contain projections or actual data, as appropriate for three consecutive fiscal years. The first year of each three year period shall be the same as the calendar year in which the report is being submitted. (For example, the two reports submitted during calendar year 19x1 will contain data for fiscal years 19x1, 19x2 and 19x3.)

When available, actual and estimated data from Part 1 of this form should be incorporated into the data being reported. Actual data available from other related reporting forms should also be incorporated into the data reported here.

General Instructions.

- Round all entries to the nearest multiple of a thousand dollars. Omit "000".

- All references to "fiscal year" pertain to the Federal fiscal year of October 1 through September 30.

- Enter the State name.

- Check the box to indicate the report being submitted.

- Check the box to indicate whether this is a new report or a revision of a report previously submitted for the same period.

Column (a), (b) and (c): Fiscal Years. In accordance with the instructions above, enter the appropriate fiscal year in the heading of each column.

SECTION A: ESTIMATES

Note: The information reported on lines 1 through 12 of this section is equivalent to information reported on lines 1 through 12, respectively, of Part 1 of this form.

Line 1: Total Expenditures Eligible for Federal Financial Participation (FFP). The expected total amount of combined Federal and State expenditures that will qualify for federal funding.

Line 2: Fees and Cost Recovered in Excess of Fees. The expected income to result from the operation of the program to be used to offset the cost of providing Non-AFDC IV-D services. Include: (a) all mandatory or optional fees anticipated to be imposed by the State on recipients of child support enforcement services under the State's IV-D plan; (b) the anticipated cost to the State of mandatory fees where the State has opted to absorb these costs rather than charge these fees to the recipients; (c) amounts expected to be offset from Non-AFDC collections or received directly from either the Non-AFDC family or from the absent parent; and (d) the expected amount of fees to be collected for genetic testing in accordance with Section

454(6) (D) of the Social Security Act.

Line 3: Interest Earned and Other Program Income Received. The expected income to the State to be received through: (a)

interest or investment income earned from child support collections, program fees and costs recovered in excess of fees (as reported on line 2) deposited by the State in interest-bearing accounts or other investment-type activities; and (b) any other income resulting from the operation of the program, excluding those amounts reported on line 2.

Line 4: Net Expenditures Eligible for FFP. The expected net amount of combined Federal and State funds to be expended that qualifies for Federal funding, as decreased by the program income reported on lines 2 and 3. (Equal to: Line 1 minus the sum of lines 2+3; the sum of lines 5+6+7+8+9).

Line 5: Approved ADP Operational Hardware Expenditures (at the enhanced FFP Rate). The amount expended (or estimated) under the terms of an approved advanced planning document for computer equipment used in an automated Child Support Enforcement System (CSES) certified as "fully operational". Where the State purchased computer equipment prior to the receipt of a "fully operational" certification and continues to claim these costs under the terms of a multi-quarter depreciation schedule, include only those amounts allocable to this quarter.

Line 6: Approved ADP Planning and Development Expenditures (at the enhanced FFP Rate). The amount expended (or estimated) under the terms of an approved advanced planning document for the planning, development and implementation of an automated statewide Child Support Enforcement System (CSES), including the cost of computer equipment purchased for these purposes. Where the State claims computer equipment costs under the terms of a multi-quarter depreciation schedule, include only those amounts allocable to this quarter.

Line 7: Other ADP Expenditures (at the regular FFP Rate). The amount expended (or estimated) for the planning, development and implementation of an automated Child Support Enforcement System (CSES). Include any expenditures not reported on Lines 5 and 6. Where the State's CSES is operational, but not yet certified as "fully operational", include costs of computer equipment allocated to this quarter for purchases made during the State's "planning and development" phase, where the State continues to claim these costs under the terms of a multi-quarter depreciation schedule.

Line 8: Laboratory Paternity Determination Expenditures (at the enhanced FFP Rate). The amount expected to be expended for laboratory costs associated with the process of determining paternity, less the amount of fees included in line 2 that are expected to be collected for genetic testing. (The completion of this line is optional. In accordance with Section 458(c) of the Social Security Act, if the State chooses to report these costs, it will be used to reduce the State's estimate of its net expenditures prior to the estimate made at the beginning of the year of the State's "cost effectiveness" ratios and the annual incentive payments).

Line 9: All Other Expenditures (at the regular FFP Rate.) The remaining amount of expenditures expected for the administration and operation of the Child Support Enforcement Program, not included on lines 5 through 8.

Line 10: Total Federal Share of Expenditures. The expected total amount of Federal funds to be expended. (Equal to: [(Sum of lines 5+6+8) x the enhanced FFP Rate]+[(Sum of lines 7+9) x the regular FFP Rate]) (Note: The correct FFP Rate for each fiscal year must be used to make this calculation. See Section 455(a) (2) of the Social Security Act.)

Line 11: Costs for the Use of the Federal Parent Locator Service (FPLS). Costs charged to the State by the Federal Government under Section 453(e)(2) of the Social Security Act as reimbursement of the costs incurred through the State's use of FPLS for cases without an assignment of rights to the State (Non-AFDC cases), Non-IV-D Locate Only cases and Parental Kidnapping/Child Custody cases. (Note: For this item, combine "current quarter expenditures" with "prior quarter adjustments" as a single "net" entry in column a.)

Line 12: Net Federal Share of Expenditures. The expected amount of Federal funds to be expended as reduced by expected FPLS costs. (Equal to: Line 10 minus line 11).

SECTIONS B: ESTIMATES

Note: Collection projections reported on lines 1 through 10 of this section refer to collections expected to be received by the State (not necessarily distributed).

Line 1: AFDC and Foster Care Collections from the IRS tax off-set. Collections expected to be received from the IRS tax refund off-set process which are attributable to AFDC and foster care cases. (Equivalent to: Line 2(a)+(c), Form OCSE-34). Note:

AFDC and foster care collections received through the IRS' "full collection" process are to be included on line 3.

Line 2: AFDC and Foster Care Collections Received Through Wage Withholding. Collections expected to be received through the State's process of withholding wages and other income which are attributable to AFDC and foster care cases. (Equivalent to:

Line 5(a)+(c) , Form OCSE-34).

Line 3: Other AFDC and Foster Care Collections. Other collections expected to be made by the State's own collection process or received from other States which are attributable to AFDC or foster care cases. Include collections received through the IRS' "full collection" proces3@___V(149 &4)