Data Reliability Audit Requirements - FY 2024

DEAR COLLEAGUE LETTER

ACF-OCSS-DCL-24-10

DATE: September 10, 2024

TO: State IV-D Directors

SUBJECT: Data Reliability Audit Requirements - FY 2024

ATTACHMENT: Required Data Submission Specifications for FY 2024 (XLSX)

Dear Colleague:

Attached are the required data submission specifications for Fiscal Year (FY) 2024 data reliability audits. Please begin working with your information technology department to process this request as early as possible.

Section 452(a)(4)(C)(i) of the Social Security Act requires the OCSS Office of Audit (OA) to conduct audits of states and territories at least once every three years to determine the reliability of the performance standards used to calculate incentive payments.

OA evaluates the completeness, reliability, and security of performance indicator data reported by the states and the accuracy of the reporting systems used in calculating the performance indicators. This requires electronic files from each state that contain the complete, unduplicated child support case universe as of September 30, 2024, including:

• All open IV-D cases
• Closed cases
• Non-IV-D cases
• Audit trails for each line on the OCSE-157 used to compute performance indicators

Sending the data in the standard format as specified is extremely important to expedite the audit work and ensure timely incentive payments to states and territories. The process OA uses to validate the audit trails depends on the table names, field names, and data types matching the attached specifications. Any deviation can affect the acceptance of the audit trails and completion of the audit. Deviations may also adversely affect the timeliness in which OCSS can issue incentive payments to states.

Audit Frequency and Audit Trail Filing Requirements

DCL-04-02, Data Reliability Audit Process for Auditing States Less Frequently than Annually, describes when OA will conduct a Data Reliability Audit (DRA). When a state or territory is not subject to a DRA, OA will conduct a Data Reliability Review (DRR) by analyzing Lines 1, 2, 5 and 6 or 8 and 9, 24, 25, 28, and 29 according to the DRR process. To review the Cost-Effectiveness performance indicator, we will also evaluate whether we can verify selected amounts reported on the OCSE-34 and the OCSE-396 to the first level of state documentation.

Whether receiving a DRA or DRR, states must ensure that the universe and the performance indicator audit trails are in the prescribed format in accordance with the OCSE-157 reporting instructions for FY 2024 and OCSS audit requirements.

The Child Support Portal will be available for upload effective October 1, 2024. States must upload the universe and performance indicator audit trails for FY 2024 to the Portal in the attached format by January 31, 2025. Failure to upload the universe and audit trails by January 31, 2025, or to follow the data submission specifications may result in the file's rejection. If OA determines that the universe or audit trails are incomplete or unreliable, you cannot revise your submission. These deficiencies will affect your incentive payments and could result in a financial penalty. Only your state's audit liaison or authorized person can upload files to the Portal.

In addition, to safeguard and ensure the integrity of your state's data, you must submit the database file of the universe and audit trails in an encrypted zip file using the nomenclature XX24DRA (State abbreviation, Year, DRR, PAT as applicable). Unencrypted or improperly named zip files may be rejected. Encrypt the zip file only; do not encrypt the database file. For added security, the user must provide the password for the encrypted zip file to an OA designated representative over the phone. Do not send the password in an email, text, or voice mail message.

As a reminder, submit your OCSE-157 reports through the Online Data Collection system. Refer to ACF-OCSS-DCL-24-06, Submit OCSE-157 for FY 2024 by October 30 for instructions as well as rules for resubmitting previous years' data.

State System Access to Audit

Each state must provide read-only remote system access to your designated auditor(s). Contact your auditor to ensure that remote system access functions properly. Read-only remote access to your state child support system is a requirement as detailed in the Certification Guide in AT-17-11, 2017 Update, Automated Systems for Child Support Enforcement: A Guide for States that allows auditors to review sample cases efficiently and effectively with less disruption to child support operations.

Please contact OA Director Mona L Ferrell at Mona.Ferrell@acf.hhs.gov if you have questions.

Sincerely,

Tanguler Gray
Commissioner
Office of Child Support Services