ATTACHMENT B

PRELIMINARY PENALTY BASE AMOUNTS FOR FY 1999 AND 2000

This table shows the preliminary alternative SDU penalty \"base amount\"
for each State for FY 1999 and FY 2000. These amounts are derived from
State expenditure reports for FY 1998 and FY 1999, respectively, and
reflect the sum of the amounts shown on columns B and D of lines 3, 4
and 5 of Form OCSE-396A (issued 1/12/00 by OCSE-AT-00-02). These amounts
reflect current quarter claims and prior quarter adjustments.

NOTE: This table includes the alternative penalty base amounts for all
States; however, only a few States will actually be subject to the
alternative SDU penalty. At the time this AT was issued, OCSE did not
know which States would request imposition of the alternative SDU
penalty.

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  **Preliminary                                                                            
  Penalty Bases                                                                            
  for FY 1999 and                                                                          
  FY 2000**                                                                                
  --------------- --------------------- --------------------- -- -- ---------------------- --
                                                                                           

                  **State**             **FY 1999 Penalty           **FY 2000 Penalty      
                                        Base**                      Base**                 

                                                                                           

                                        **FY 1998 Federal           **FY 1999 Federal      
                                        Share Child Support         Share Child Support    
                                        Expenditures Eligible       Expenditures Eligible  
                                        for 66% Match**             for 66% Match**        

                                                                                           

                  Alabama               \$32,467,470                \$34,565,632           

                  Alaska                11,993,397                  11,704,444             

                  Arizona               34,901,562                  37,946,716             

                  Arkansas              22,629,676                  23,968,682             

                  California            336,853,927                 402,279,920            

                  Colorado              29,418,989                  33,637,677             

                  Connecticut           30,349,303                  25,348,399             

                  Delaware              10,705,890                  11,659,006             

                  D.C.                  10,060,905                  8,677,879              

                  Florida               109,182,486                 124,767,539            

                  Georgia               55,539,140                  58,787,485             

                  Guam                  2,757,561                   2,489,005              

                  Hawaii                15,771,961                  9,629,992              

                  Idaho                 9,526,361                   6,884,986              

                  Illinois              78,608,471                  91,254,528             

                  Indiana               28,958,172                  25,181,598             

                  Iowa                  24,130,962                  \*                     

                  Kansas                26,099,142                  32,727,622             

                  Kentucky              30,988,431                  36,629,075             

                  Louisiana             27,060,947                  30,157,382             

                  Maine                 11,375,367                  12,176,267             

                  Maryland              54,400,171                  53,364,456             

                  Massachusetts         38,441,751                  46,707,084             

                  Michigan              105,569,618                 108,250,160            

                  Minnesota             56,621,407                  74,169,585             

                  Mississippi           19,174,073                  19,649,676             

                  Missouri              56,931,520                  61,930,910             

                  Montana               7,653,314                   \*                     

                  Nebraska              16,288,024                  \*                     

                  Nevada                15,649,712                  25,030,037             

                  New Hampshire         8,888,194                   9,801,518              

                  New Jersey            80,152,744                  \*                     

                  New Mexico            15,402,318                  32,095,524             

                  New York              131,302,911                 139,305,828            

                  North Carolina        66,437,807                  85,366,077             

                  North Dakota          4,308,132                   5,436,684              

                  Ohio                  117,135,431                 179,869,136            

                  Oklahoma              17,786,465                  21,066,275             

                  Oregon                25,996,741                  27,942,208             

                  Pennsylvania          94,322,842                  114,221,787            

                  Puerto Rico           17,804,019                  19,631,948             

                  Rhode Island          6,573,230                   6,021,594              

                  South Carolina        21,425,920                  23,680,032             

                  South Dakota          3,331,390                   3,950,932              

                  Tennessee             34,309,749                  32,639,618             

                  Texas                 118,395,813                 125,874,484            

                  Utah                  20,230,635                  22,816,218             

                  Vermont               4,929,868                   5,575,023              

                  Virgin Islands        1,495,468                   1,677,811              

                  Virginia              39,409,455                  48,643,893             

                  Washington            82,605,647                  77,786,957             

                  West Virginia         15,879,827                  18,703,501             

                  Wisconsin             59,637,632                  60,476,821             

                  Wyoming               4,961,449                   5,315,684              

                  .                                                                        

                  U.S. Totals           \$2,302,833,397             \$2,477,475,325        
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\*- Data not yet available for all quarters of FY99 (as of 1/11/00).