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Quarterly Financial Reports: Revisions to Prior Quarter Reports

DCL-00-28

Published: February 29, 2000
Information About:
State/Local Child Support Agencies
Topics:
Federal Reporting, OCSE-34A Quarterly Report of Collections, OCSE-396A Financial Report
Types:
Policy, Dear Colleague Letters (DCL)

DCL-00-28

FEB 29, 2000

TO: ALL IV-D DIRECTORS

RE: Quarterly Financial Reports: Revisions to Prior Quarter Reports
Correction of Item Definition

Dear Colleague:

OCSE recently published and distributed Action Transmittal OCSE-AT-00-02, dated January 12, 2000. This Action Transmittal included copies of revised versions of the OCSE quarterly expenditure report (Form OCSE-396A) and the quarterly collection report (Form OCSE-34A) and their accompanying instructions. We are taking this opportunity to advise States of their need to adhere to the restrictions against the submission of revised prior quarter reports and to revise an incorrectly worded definition.

Prior Quarter Revisions. The forms’ instructions reiterated the requirement that these reports are due within 30 days of the end of the fiscal quarter. Also, included in the "Revisions" portions of the instructions, is the long-standing OCSE policy that a State refrain from submitting revisions to its initial collection or expenditure report once the information in the State's reports have been included in a grant award calculation. The State's grant for the upcoming fiscal quarter is calculated and forwarded to the State once both reporting forms have been received and properly processed - generally about 60 to 90 days following the end of the preceding fiscal quarter.

In spite of this policy, OCSE has accepted revised State reports without limit and has accommodated State requests to recalculate grants for past quarters and to award additional funding in the form of revised awards for those quarters, where necessary. Unfortunately, with the implementation of a new, updated computerized grant processing system, we will no longer be able to recalculate and issue revised awards for prior quarters and must revert to strict adherence of the "no revision" policy.

Therefore, beginning with the quarterly financial reports submitted for fiscal year 2000, a revision to either Form OCSE-396A or OCSE-34A will not be accepted later than 90 days following the end of the fiscal quarter being reported. This restriction does not alter the requirement that the initial submissions of these reports are due within 30 days of the end of the quarter being reported. (For example, the initial reports for the quarter ended March 31 continue to be due by April 30, and any revision(s) to those reports must now be submitted no later than June 30.) Any reports submitted beyond this 90-day revision period will be returned to the State.

Under the provisions of section 1132 of the Social Security Act and the Federal regulations found at 45 CFR 95 Subpart A, States have the opportunity to claim additional costs for a period of two years from the end of the quarter in which an expenditure was made. Nothing in this policy restricts that right. However, once the 90-day revision period has lapsed, any additional changes or revisions must only be submitted in the form of either a "prior quarter adjustment" in the space provided for that purpose on the State’s current submission of Form OCSE-396A, or as an "adjustment" in the space provided for that purpose (or in any other space, in accordance with the instructions) on the State’s current submission of Form OCSE-34A. Under these circumstances, States must no longer recalculate and resubmit a revised version of an earlier submission of either Form OCSE-396A or OCSE-34A.

Definition Correction. The definition of "Column A: Current IV-A Assistance" collections included in the Instruction for Form OCSE-34A and found on Page 22 of OCSE-AT-00-02 includes an incorrect reference to Title IV-E. Please delete the following wording from this definition:

"133on behalf of children who are entitled to Foster Care maintenance assistance payments under title IV-E of the Act,133"

Identical wording found in the definition of "Column B: Current IV-E Assistance" collections is correct. A corrected copy of Page 22 is attached. We apologize for any confusion this error may have caused.

________________
David Gray Ross
Commissioner
Office of Child Support Enforcement

Attachment (reproduced below)


 

ATTACHMENT

(and the amount of collections designated as "distributed" reduced accordingly) until another distribution can be attempted. (Note: In instances where it is known that a case has changed its status between the date a collection is received and the date of distribution (e.g., from Former to Current Assistance or vice versa), report the amount distributed in Column A through D in accordance with the case status at the time of the distribution of the collection.)

Column A: Current IV-A Assistance. Collections received and distributed on behalf of children who are recipients of Temporary Assistance for Needy Families (TANF) under title IV-A of the Act or on behalf of children who are recipients of Medicaid services under title XIX of the Act. In addition, the children's support rights have been assigned to a State by a caretaker relative and a referral to the State's IV-D agency has been made.

Column B: Current IV-E Assistance. Collections received and distributed on behalf of children who are entitled to Foster Care maintenance assistance payments under title IV-E of the Social Security Act. In addition, the children's support rights have been assigned by a caretaker relative to a State and a referral to the State IV-D agency has been made.

Column C: Former Assistance. Collections received and distributed on behalf of children who formerly received assistance under either title IV-A (TANF or Aid to Families with Dependent Children [AFDC]) or title IV-E (Foster Care) of the Social Security Act.

Column D: Never Assistance. Collections received and distributed on behalf of children who are receiving Child Support Enforcement services under title IV-D of the Social Security Act, but who are not currently eligible and have not previously received assistance under either title IV-A (TANF or AFDC) or title IV-E (Foster Care) of the Social Security Act.

Column E: Total. Enter the sum of the amounts reported on each line, including, where applicable, the sum of the amounts entered in Columns A through D on Lines 5 through 13.

IV-D Case. Any child support enforcement case in which the custodial parent has either assigned their rights to receive support payments to the State as a condition of receiving assistance or has filed an application for services available under Title IV-D. Although a limited amount of Federal funding is available to compile data, maintain registers and process payments for cases that do not meet these criteria, such cases are not considered "IV-D cases."

Non-IV-D Case. Any child support enforcement case in which the custodial parent has neither assigned their rights to receive support over to the State nor has filed an application for services available under Title IV-D.

FMAP Rate. The Federal Medical Assistance Percentage Rate applicable to each State as defined in Section 1905(b) of the Social Security Act. This rate, not less than 50 percent, is based on the ratio of the per capita income in each State to that of the United States and is reassessed and published in the Federal Register annually. (In accordance with Section 1118 of the Social Security Act, the rate is fixed at 75 percent for Puerto Rico, Guam and the Virgin Islands.)