AT-00-02, Implementation of Revised Financial Forms (Forms OCSE-34A and OCSE-396A) for State Reporting of Collections, Expenditures, Estimates and Budget Projections Under the Chld Support Enforcement Program

U.S. Department of Health and Human Services
Administration for Children & Families
Office of Child Support and Enforcement

OCSE-AT-00-02

DATE: January 12, 2000

TO: STATE AGENCIES ADMINISTERING CHILD SUPPORT ENFORCEMENT PLANS APPROVED UNDER TITLE IV-D OF THE SOCIAL SECURITY ACT AND OTHER INTERESTED INDIVIDUALS

SUBJECT: Implementation of Revised Financial Forms (Forms OCSE-34A and OCSE-396A) for State Reporting of Collections, Expenditures, Estimates and Budget Projections under the Child Support Enforcement Program.

BACKGROUND: OCSE requires States to submit quarterly expenditure and collection reports. Many of the requirements concerning the nature of the reported information were altered with the enactment of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193) in August 1996.

In September 1998, Forms OCSE-396A and OCSE-34A were implemented, following numerous Federal-State discussions on the need and availability of financial data. These forms were approved by the Office of Management and Budget for use on an interim basis. During fiscal year 1999, these forms provided OCSE with the information needed to complete its various financial and reporting responsibilities with minimal collection and reporting burden on State agencies.

However, it was also determined that there were some inconsistencies on the form that required correction, some additional data elements to be added and some wording of instructions that required clarification. OMB has now approved these revised versions of Forms OCSE-396A and OCSE-34A for use through fiscal year 2002

PURPOSE: With this Action Transmittal, OCSE will implement the revised versions (designated as the 10/1/99 versions) of the following financial reporting forms:

Form OCSE-396A: "Child Support Enforcement Program Financial Report"

Form OCSE-34A: "Child Support Enforcement Program Quarterly Report of Collections"

These forms replace the 10/1/98 versions of the same forms.

REVISIONS: The following revisions are included in the 10/1/99 version of these forms:

General. In recognition of an organizational change within the Federal Office of Child Support Enforcement, all submissions of OCSE financial reporting forms with original signatures should now be addressed to:

Office of Child Support Enforcement
Office of Mandatory Grants
370 L146Enfant Promenade, SW
Washington, DC 20447

Form OCSE-396A, Part 1.

Line 4 divided into Lines 4 and 5. Formerly, Line 4 was used for the reporting of all ADP costs eligible for Federal financial participation (FFP) at the 66 percent rate. Line 4 is now used for the reporting of developmental ADP costs, eligible for FFP at the 66 percent rate, that require an approved Advanced Planning Document; Line 5 is now used for the reporting of operational ADP costs, eligible for FFP at the 66 percent rate, that do not require an Advanced Planning Document.
Line 5 renumbered as Line 6. This line continues to be used for the reporting of ADP costs eligible for FFP at the 80 percent FFP rate.
Lines 6 and 7 deleted. Formerly, Lines 6 and 7 were used for the reporting of ADP costs eligible for FFP at the 90 percent rate. The availability of FFP at that rate for ADP costs was repealed, effective October 1, 1997, and the extended two-year period for prior quarter claims at that rate lapsed September 30, 1999.
Line 7 reserved. Line 7 has been deliberately left blank to preserve the numbering of subsequent lines on this form and to be available for future use with minimum disruption.
Line 14 added. Line 14 was added for the reporting of any fees or other repayments to OCSE.
Lines 14 and 15 renumbered as Lines 15 and 16. These lines continue to be used for the reporting of the Net Federal Share and State Share of Expenditures, respectively.
Instructions clarified. The instructions were revised to accommodate the revisions described above and to expand and clarify definitions and individual line item instructions, where needed.

Form OCSE-396A, Part 2.

Three-Letter funding category codes were revised. "ADM" now refers to prior quarter adjustments for regular administrative costs (previously designated as "REG"). "DEV" and "OPR" new refer to ADP costs at the 66% FFP rate that either do or do not require an approved APD, respectively (these codes previously referred to ADP costs at the 90% FFP rate).
Line number references revised to accommodate changes in Part 1.

Form OCSE-396A, Part 3.

Line number references revised to accommodate changes in Part 1.

Form OCSE-34A.

Line 12 divided into Lines 12a and 12b. This was done to clearly separate the reporting of the Net Federal Shares of Collections from Title IV-A and Title IV-E cases. The amounts now reported individually in Column E of both lines are carried forward to the quarterly Child Support Enforcement and Foster Care expenditure reports, respectively.
Instructions clarified. The instructions were revised to accommodate the revisions described above and to expand and clarify definitions and individual line item instructions, where needed.

SUBMITTAL SCHEDULE:

Form OCSE-34: Due: Quarterly, within 30 days of the end of each fiscal quarter.

Form OCSE-396A, Part 1: Due: Quarterly, within 30 days of the end of each fiscal quarter.

Form OCSE-396A, Part 2: Due: Quarterly (as needed in support of "prior quarter" entries on Part 1) within 30 days of the end of each fiscal quarter.

Form OCSE-396A, Part 3: Due: Semiannually, within 30 days of the end of fiscal quarters 2 and 4.

EFFECTIVE DATE: The use of the revised versions of Forms OCSE-34A and OCSE-396A is required beginning with fiscal year 2000, i.e., for all collections received and expenditures made on or after October 1, 1999.

The first submission of the revised versions of Forms OCSE-34A and OCSE-396A (Part 1 or 2), to report collections and expenditures for the first quarter of fiscal year 2000, is due by January 30, 1999.

The first submission of revised version of Form OCSE-396A (Part 3), to provide budget information for fiscal years 2000, 2001 and 2002, is due by April 30, 2000.

SUPERSEDED MATERIAL: With the implementation of the 10/1/99 versions of these forms, States should discontinue use of the previous, 10/1/98 versions of the same forms.

Accordingly, Action Transmittal OCSE-AT-98-28, dated September 29, 1998, which implemented the earlier versions, is repealed.

In addition, Dear Colleague Letter DCL 99-76, dated July 23, 1999, which provided revised instructions for the earlier versions, is also repealed.

RELATED MATERIAL: The following documents pertain to reporting on Form OCSE-157, the "Child Support Enforcement Annual Data Report," which is used in conjunction with the financial reporting forms:

Action Transmittals: OCSE-AT-98-20, dated July 10, 1998

OCSE-AT-99-15, dated December 22, 1999

ATTACHMENTS:

Form OCSE-396A, Parts 1, 2 and 3 with accompanying instructions (72K Adobe PDF document)

Form OCSE-34A with accompanying instructions (107K Adobe PDF document)

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

/S/

David Gray Ross
Commissioner
Office of Child Support Enforcement