DEPARTMENT OF HEALTH AND HUMAN SERVICES

ADMINISTRATION FOR CHILDREN AND FAMILIES

HELP GUIDE

REVENUE STREAM MODEL

COST/BENEFIT ANALYSIS ILLUSTRATED

FOR CHILD SUPPORT ENFORCEMENT SYSTEMS

AUGUST 2000

Revised June 2004

**[Change Sheet]{.smallcaps}**

+------------+---------------------------------------------------------+
| Date       | Change                                                  |
+------------+---------------------------------------------------------+
|            |                                                         |
+------------+---------------------------------------------------------+
| March 15,  | Provided *[System Development Costs]{.underline}*       |
| 2001       | clarification in paragraph *[Model                      |
|            | Description]{.underline}*.                              |
+------------+---------------------------------------------------------+
|            | To prevent the loss of base year projections, with      |
|            | actual Year1 data input. Added an additional *[Base     |
|            | Year]{.underline}* data screen.                         |
+------------+---------------------------------------------------------+
|            | Updated the *[Revenue Stream Model                      |
|            | Tutorial]{.underline}* to reflect changes made in the   |
|            | model.                                                  |
+------------+---------------------------------------------------------+
|            | The original *[Revenue Stream Model.xls]{.underline}*,  |
|            | file is renamed *[Revenue Stream Model                  |
|            | V2.xls]{.underline}* to reflect the current version.    |
+------------+---------------------------------------------------------+
|            | The only opportunity to save will be on 'Exit' from     |
|            | *[Revenue Stream Model V2.xls]{.underline}*.            |
+------------+---------------------------------------------------------+
| March 26,  | ADP to Admin Percentage limited to 100%                 |
| 2002       |                                                         |
+------------+---------------------------------------------------------+
|            | File is renamed *[Revenue Stream Model                  |
|            | V3.xls]{.underline}* to reflect the current version.    |
+------------+---------------------------------------------------------+
|            | References to v2 changed to v3                          |
+------------+---------------------------------------------------------+
| June 1,    | Revenue Stream Model v4.xls accommodates up to 15 years |
| 2004       | of system life, allows projected data to be restored,   |
|            | provides additional status information on the chart,    |
|            | provides entry-driven status of actual vs projected     |
|            | data, allows printing of multiple RSM pages from the    |
|            | main menu, displays all Base Year values on each        |
|            | Benefit Year spreadsheet.                               |
|            |                                                         |
|            | The current version of the Revenue Stream Model         |
|            | software is [*Revenue Stream Model                      |
|            | v4.xls*.]{.underline}                                   |
+------------+---------------------------------------------------------+

**[Table Of Contents]{.smallcaps}**

Cost Benefit Analysis Using the Revenue Stream Model
[1](#cost-benefit-analysis-using-the-revenue-stream-model)

1\. Introduction to the Revenue Stream Model
[1](#introduction-to-the-revenue-stream-model)

1.1 Revenue Stream Model Description
[1](#revenue-stream-model-description)

1.2 Data Used in the RSM [2](#data-used-in-the-rsm)

1.3 RSM Menus and Functions [4](#rsm-menus-and-functions)

2\. Revenue Stream Model Tutorial [5](#revenue-stream-model-tutorial)

2.1 Revenue Stream Model (RSM) Tutorial
[6](#revenue-stream-model-rsm-tutorial)

2.1.1 Preparing and Using the RSM After System Implementation
[6](#preparing-and-using-the-rsm-after-system-implementation)

2.1.1.1. Project Data [7](#project-data)

2.1.1.2. Base Year Data [9](#base-year-data)

2.1.1.3. Baseline Growth Rates [11](#baseline-growth-rates)

2.1.2 Case Study #1----Setting up the RSM After the System has been
Implemented.
[16](#case-study-1setting-up-the-rsm-after-the-system-has-been-implemented.)

2.1.3 Case Study #2---Updating Cost Benefit Data and Reporting after
Implementation.
[28](#case-study-2updating-cost-benefit-data-and-reporting-after-implementation.)

2.1.4 Preparing and Using the RSM Prior To System Implementation
[33](#preparing-and-using-the-rsm-prior-to-system-implementation)

References [38](#references)

APPENDIX A: Definition of Terms and Data Sources
[39](#appendix-a-definition-of-terms-and-data-sources)

APPENDIX B: Sources for Data, FFY 1991 to FFY 2002
[44](#appendix-b-sources-for-data-ffy-1991-to-ffy-2002)

**[Table Of Figures]{.smallcaps}**

Figure 1. Baseline Data Menu Option [6](#__RefHeading___Toc74994466)

Figure 2. Input Area for Baseline Project Data
[7](#__RefHeading___Toc74994467)

Figure 3. Input Area for Base Year Data
[10](#__RefHeading___Toc74994468)

Figure 4. Input Area for Baseline Growth
[11](#__RefHeading___Toc74994469)

Figure 5. Determining Caseload and Collections Growth Rates
[14](#__RefHeading___Toc74994470)

Figure 6. Determining Net Administrative and ADP O&M Growth Rates
[15](#__RefHeading___Toc74994471)

Figure 7. Case Study #1---ACSES Project Data
[16](#__RefHeading___Toc74994472)

Figure 8. Case Study #1--- ACSES Base Year Data, Baseline Growth Rates,
and FFY Annual Data [17](#__RefHeading___Toc74994473)

Figure 9. Case Study #1--- Step 1. Enter Baseline Data.
[18](#__RefHeading___Toc74994474)

Figure 10. Case Study #1--- Completed Baseline Data Entry
[19](#__RefHeading___Toc74994475)

Figure 11. Case Study #1--- Base Year Projections
[23](#__RefHeading___Toc74994476)

Figure 12. Case Study #1---Benefit Year 1
[24](#__RefHeading___Toc74994477)

Figure 13. Case Study #1---Printer Setup Menu
[25](#__RefHeading___Toc74994478)

Figure 14. Case Study #1---Benefit Year 2
[26](#__RefHeading___Toc74994479)

Figure 15. Case Study #1---Print One or More Benefit Years
[27](#__RefHeading___Toc74994480)

Figure 16. Case Study #2--- Update System Development Cost
[29](#__RefHeading___Toc74994481)

Figure 17. Case Study #2---Benefit Year 3
[31](#__RefHeading___Toc74994482)

Figure 18. Case Study #2---RSM Cost Effectiveness Chart
[32](#__RefHeading___Toc74994483)

Figure 19. Estimating Growth Rates and Base Year Values
[37](#__RefHeading___Toc74994484)

# Cost Benefit Analysis Using the Revenue Stream Model

Introductory sections in this Help Guide include a level of detail not
included in introductory sections in ACF *Companion Guide 3:
Cost/Benefit Analysis Illustrated for Child Support Enforcement
Systems,* revised June 2004. They are followed by tutorial materials
that were not included in other ACF documents.

## Introduction to the Revenue Stream Model

The Revenue Stream Model (RSM) is a spreadsheet-based software
application using Microsoft Excel to conduct a cost benefit analysis of
a statewide Child Support Enforcement (CSE) system. The RSM uses a
methodology developed by OCSE specifically to model system benefits for
automated CSE systems. The RSM estimates the increase in revenue due to
automation for the system as a whole, without trying to determine what
new or specific system functions contribute to the increase. Revenue
Stream Model costs and benefits do not correspond to those in Chapter 2
of *Companion Guide 3*.[^1]

The strength of this cost benefit model is that it is easy to predict,
measure and verify changes in revenue. Because it works with total
system revenues and costs; the RSM includes the effects of all changes
to the CSE system environment, automated and non-automated, even those
that are difficult to predict and/or quantify. Qualitative benefits
(such as re-organizations and program changes) can and should still be
acknowledged, measured and described using the most meaningful
measurements, whether or not these are on a monetary scale.

The weakness of the RSM is that it does not differentiate the benefits
of individual system enhancements. For example, the RSM does not
differentiate the various effects on collections attributable to
improved Interstate Enforcement, Wage Withholding, Driver\'s License
Suspension or Passport Denial.

OCSE designed this application to be used as part of the Advanced
Planning Document (APD) process. The RSM and supporting narrative
provide the content required for the Cost Benefit Analysis Section of
each APD submitted by the State.

### Revenue Stream Model Description

Using baseline data and historical growth patterns prior to system
implementation, the RSM projects how collections will continue to grow
throughout the active life of the system. The RSM designates a portion
of the collections increase as the benefit revenue stream. The benefit
revenue stream is considered to result from the effects of the
administrative functions of the CSE Program as well as the effects of
the automated system.

Each year, the RSM attributes the benefit revenue stream appropriately
to the administrative CSE functions and to the automated CSE system. To
do this, the RSM calculates the ratio between the Net Administrative
Expenditures (Program expenditures less costs related to automated data
processing, or ADP) and the total annual system cost. The annual cost of
the automated system consists of a portion of the total development cost
(amortized over the number of years of system life) plus the actual cost
of operations and maintenance for each year.

The RSM divides the benefit revenue stream for the year by the
percentages represented in the Net Administrative to ADP ratio. The RSM
tracks and accumulates the annual costs and the annual revenues
attributed to the automated system. When the cumulative benefit from the
revenue stream exceeds the cumulative total of system development and
ongoing operations and maintenance costs, the system has paid for itself
or broken even.

The RSM calculates the breakeven point each year based on actuals to
date plus current year projections. The RSM maintains data for each
Benefit Year separately for historical purposes.

The RSM also charts an overall breakeven point graphically, updating
chart data with each year's actual input. The RSM Cost Effectiveness
Chart legend identifies the last actual year of data, and the related
statistical summary of costs and benefits.

In the APD submitted by the State, the Cost Benefit Analysis should
include the current RSM Cost Effectiveness Chart, as well as printouts
of the current and prior Benefit Years. The narrative portion of the CBA
section should highlight significant RSM data statistics, and include
explanations of data that varies significantly from original
projections.

### Data Used in the RSM

As the basis for its calculations, the Revenue Stream Model uses initial
input of the following data:

-   the Base Year identified by the State

-   actual values for Base Year

> Caseload
>
> Collections
>
> Net Administrative Expenditures
>
> ADP Operations and Maintenance costs

-   historical rates of growth prior to system implementation

-   the estimated cost to develop the automated system from planning
    through completion (PRWORA certification or completion of
    significant future enhancements)

-   the expected useful life of the system in years

Once entered, the Base Year data and pre-implementation growth
projections should not be modified through the life of the RSM. They
constitute a snapshot of growth "before" system implementation.

The RSM uses initial data input to create projections for each Benefit
Year for which actual data is not yet available.

To use the RSM, each year the State must update the estimated system
development cost if this has changed during the year, and must enter the
actual caseload, collections, net administrative costs, and system
operations and maintenance costs for the year. The RSM does the rest,
automatically projecting annual benefits and monitoring the overall
breakeven status of the system.

### RSM Menus and Functions

The RSM is designed to simplify viewing, entering, and printing cost
benefit data. The main menu offers view/entry and printing options.

+-------------------------------+---------------------------------------+
| **[RSM MAIN                   |                                       |
| MENU]{.underline}**           |                                       |
+-------------------------------+---------------------------------------+
| > **[View or Enter            | Access Baseline input, each of the 15 |
| > Data]{.underline}**         | Benefit Years and the RSM Cost        |
|                               | Effectiveness Chart                   |
+-------------------------------+---------------------------------------+
| > **Input Baseline Data**     | Enter project data, Base Year data,   |
|                               | Growth data                           |
+-------------------------------+---------------------------------------+
| > **Close**                   | Return to Main Menu                   |
+-------------------------------+---------------------------------------+
| > **Base Year**               | View Base Year projections            |
+-------------------------------+---------------------------------------+
| > **\# Copies to Print**      | Enter number of copies to print (1 to |
|                               | 99)                                   |
+-------------------------------+---------------------------------------+
| > **Print Current Year**      | Select printer and print Base Year    |
|                               | projections                           |
+-------------------------------+---------------------------------------+
| > **Return**                  | Return to Main Menu                   |
+-------------------------------+---------------------------------------+
| > **Input Benefit Year Data** | Enter caseload, collections, net      |
|                               | administrative cost, ADP O&M cost     |
+-------------------------------+---------------------------------------+
| > **Restore projections**     | Erase data entered, restoring RSM     |
|                               | formulas                              |
+-------------------------------+---------------------------------------+
| > **\# Copies to Print**      | Enter number of copies to print (1 to |
|                               | 99)                                   |
+-------------------------------+---------------------------------------+
| > **Print Current Year**      | Select printer and print this Benefit |
|                               | Year only                             |
+-------------------------------+---------------------------------------+
| > **Return**                  | Return to Main Menu                   |
+-------------------------------+---------------------------------------+
| > **RSM Chart**               | View RSM Cost Effectiveness Chart     |
+-------------------------------+---------------------------------------+
| > **\# Copies to Print**      | Enter number of copies to print (1 to |
|                               | 99)                                   |
+-------------------------------+---------------------------------------+
| > **Print**                   | Select printer and print this Chart   |
|                               | only                                  |
+-------------------------------+---------------------------------------+
| > **Return**                  | Return to Main Menu                   |
+-------------------------------+---------------------------------------+
| > **[Print One or More        | Print any or all Benefit Years and    |
| > Benefit                     | Chart                                 |
| > Years]{.underline}**        |                                       |
+-------------------------------+---------------------------------------+
| > (**Checkboxes)**            | Click one or more Benefit Years       |
|                               | and/or Chart                          |
+-------------------------------+---------------------------------------+
| > **Select All/Clear All**    | Toggle to select all or clear all     |
|                               | checkboxes                            |
+-------------------------------+---------------------------------------+
| > **\# Copies to Print**      | Enter number of copies to print (1 to |
|                               | 99)                                   |
+-------------------------------+---------------------------------------+
| > **Print**                   | Select a printer and queue the        |
|                               | selected years to be printed          |
+-------------------------------+---------------------------------------+
| > **[Save and                 | Save changes and close application.   |
| > Close]{.underline}**        |                                       |
+-------------------------------+---------------------------------------+
| > **[Close without            | Exit RSM application without saving   |
| > Saving]{.underline}**       | changes.                              |
+-------------------------------+---------------------------------------+

## Revenue Stream Model Tutorial

The Microsoft Excel application accompanying this help guide contains an
integrated spreadsheet designed for entering and summarizing Child
Support Enforcement Cost/Benefit Analysis data. The application consists
of one Excel workbook with 15 Benefit Year worksheets and a Cost
Effectiveness Chart. The application will accommodate a system life up
to 15 years after implementation. The RSM will calculate the annual
revenue stream for each benefit year and attribute a portion to the
automated system, calculate the cumulative benefit, calculate the
cumulative costs, and monitor the breakeven point. Each time the State
updates the spreadsheet to add Benefit Year data or to correct prior
year data, the application will recalculate the costs, benefits, and
breakeven point based on the new values.

Before running *[Revenue Stream Model V4.xls]{.underline}* for the first
time, it is recommended that you make separate copies of the application
to complete the tutorial in this Section, and draft a working Revenue
Stream Model for inclusion with State APDU submissions.

The application is written in Excel, using native Excel functions
supplemented by macros and Visual Basic for Applications. In use, data
formulas are replaced with actual input values each year. A restore
function is offered to correct entry errors within a particular Benefit
Year, but this is not intended to erase or roll back data for multiple
years.

RSM software tolerates 'what-if' changes to most of the Base Year Input
parameters, including System Life, Growth Percentages, and Total System
Development Cost. The one notable exception is the choice of Base Year.
**Once actual data has been input to any Benefit Year, the chosen Base
Year must not be changed**. Separate copies of the Revenue Stream Model
should be used to create different Base Year scenarios.

It is recommended that you change two settings on your Excel software
before you use the Revenue Stream Model.

1.  Uncheck the *[AutoSave]{.underline}* feature in
    *[Tools,]{.underline}* since it may impede the operation of the RSM.

2.  This application uses macros in its normal operation. Therefore,
    answer *[Enable Macros]{.underline}* when the Excel warning message
    appears, or uncheck the *[Macro Virus Protection]{.underline}* in
    *[Tools / Options / General]{.underline}* before running the
    application.

### Revenue Stream Model (RSM) Tutorial

This tutorial is divided into two demonstrations. The first
demonstration illustrates setting up and using the RSM after the system
has been implemented for end users. For most states, this has been the
more common situation, and is therefore treated first in this Help
Guide.

The second demonstration covers how to set up and use the RSM prior to
system implementation, during the period of time between approval of the
Implementation APD and system implementation for end users.

#### Preparing and Using the RSM After System Implementation

Whether being set up for immediate or future use, the RSM requires some
basic data to make initial projections of cost effectiveness, including:

-   Project Data

-   Base Year Data

-   Baseline Growth Rates

Baseline data is entered to the Baseline Data screen in the RSM, reached
by selecting the first item on the RSM View or Enter Data Menu:

[]{#__RefHeading___Toc74994466 .anchor}Figure 1. Baseline Data Menu
Option

> ![](media/image1.png){width="3.629861111111111in"
> height="3.161111111111111in"}

The following paragraphs describe data needed by the RSM, whether it may
be changed after input, and how the RSM uses it.

##### Project Data

Project Data derives from project files and should be consistent with
data in the Planning APD (PAPD) and Implementation APD (IAPD). Project
data includes the name of the project, the expected total cost and
useful life of the system, and the intended year of implementation. The
Input Baseline Data screen in RSM software has a designated area for
Project Data input:

[]{#__RefHeading___Toc74994467 .anchor}Figure 2. Input Area for Baseline
Project Data

> ![](media/image3.png){width="3.28125in" height="1.4895833333333333in"}

-   **Project identifier.** Up to 40 characters that will appear and
    print as part of the title on each RSM sheet. Recommendations for
    use include a combination of state name, project name, and FFY that
    is being reported. For example:

> NewState ACSES Project -- IAPD
>
> NewState ACSES Project -- FFY 2003
>
> NewState ACSES Project -- FFY 2004
>
> These examples would appear in RSM displays as
>
> **NewState ACSES Project -- IAPD Cost Benefit Analysis -- Revenue
> Stream Model for (*Year #)***
>
> **NewState ACSES Project -- FFY 2003 Cost Benefit Analysis -- Revenue
> Stream Model for (*Year #)***
>
> **NewState ACSES Project -- FFY 2004 Cost Benefit Analysis -- Revenue
> Stream Model for (*Year #)* NewState ACSES Project -- FFY 2004 -
> Revenue Stream Model Cost Effectiveness Chart**
>
> **Data update**. The project identifier may be changed at any time.
> The RSM will automatically change all titles for all displays.

-   **Base Year.** The Federal Fiscal Year (FFY) **prior to** the year
    in which users gain access to the system. This is generally the year
    that the Child Support Enforcement (CSE) system was finalized for
    use. Base Year activities generally include data migration, user
    testing and system rollout. For simplicity, the date entered to the
    RSM is the end date of the Federal Fiscal Year that the State
    determines as the Base Year for the system.

> Ex. 1 The system is implemented for users during FFY 1997 (between
> October 1, 1996 and September 30, 1997). The Base Year for the system
> is FFY 1996. RSM Base Year End Date is 9/30/1996.
>
> Ex. 2 The system is implemented for users during FFY 2000 (between
> October 1, 1999 and September 30, 2000). The Base Year for the system
> is FFY 1999. RSM Base Year End Date is 9/30/1999.
>
> The Base Year is used in a series of calculations to identify the
> specific month that benefits exceed costs attributed to the automated
> system. Base Year is also used to create menu titles and sequential
> FFY column headers for each benefit year and the graphic chart.
>
> **Data update.** **Once the RSM is populated with actual data, the
> BASE YEAR MUST NOT BE CHANGED.** Caution: If the Base Year is changed,
> Year titles and FFY column headers for each Benefit Year will
> recalculate. Any actual data already entered to the RSM will instantly
> appear to belong to the wrong year. Once data has been entered to the
> RSM, if it is necessary to change the Base Year, start with a new copy
> of the RSM software.

-   **Expected System Life in Years.** The number of years, as
    identified in the IAPD, that the State expects will be the useful
    life of the system after it is implemented for users.

> The RSM uses the number of years identified for system life to
> amortize the development cost of the system in breakeven calculations.
> The Federal Office of Child Support Enforcement (OCSE) expects a CSE
> system to have a useful life of 8 or more years after implementation.
>
> **Data update.** The expected System Life may be extended at any time
> to accommodate changes in the development schedule or to allow for
> additional enhancements to the system. The RSM will automatically
> recompute all breakeven calculations.

-   **Total System Development Cost.** Total cost anticipated to
    complete the development or enhancement of the CSE system. This is
    the total cost to complete the efforts identified in the APD, not
    the cost incurred to date. The Total System Development Cost should
    include all planning costs identified in the PAPD, and both actual
    and estimated costs involved with concept design, hardware and
    software implementation and installation, and system test and
    training.

> **As noted in *Companion Guide 3*,**[^2] **up to the point at which
> the automated system begins accumulating benefits, all costs
> associated with the system are considered to be development costs**.
> In particular, the costs to operate and maintain the developing system
> are included in the system development costs, as those efforts serve
> to support the work of developers, not end users (and therefore do not
> have an effect on increasing collections.) When the system is
> implemented for users, operations and maintenance efforts support the
> end users and the accumulation of system benefits. From that point
> onward, O&M costs must be tracked and reported separately in the
> Revenue Stream Model and must no longer be added to the Total System
> Development Cost. (Double-counting O&M costs serves to delay the
> system breakeven point.)
>
> The Total System Development Cost must be consistent with budget data
> reported in the Advance Planning Document.
>
> The RSM uses the Total System Development Cost to calculate the point
> at which the system becomes cost effective, i.e., breaks even.
>
> **Data update.** The Total System Development Cost should be updated
> on an annual basis. The RSM will automatically recompute all breakeven
> calculations whenever the Total System Development Cost is updated.

##### Base Year Data

Until the system is implemented for use, Base Year data may be
estimated, as shown later in the Help Guide in Section 2.1.4, Preparing
and Using the RSM Prior to System Implementation.

Once the system has been implemented for use, actual values for
caseload, collections, net administrative costs, and Automated Data
Processing (ADP) Operations and Maintenance (O&M) costs are used in the
RSM as the Base Year dataset.

For simplicity, the Revenue Stream Model makes use of the same data
required on quarterly OCSE Forms or APD documents. For example, the
State should derive Base Year Data from project files and data reported
to ACF on OCSE Forms 34A, 131, 157, and 396A. (Prior versions of these
forms are identified in Appendix B.) Selected data reported on OCSE
Forms also appears in CSE Annual Reports to Congress and Annual
Statistical Reports. CSE Annual Reports to Congress for FFY 1993 and
Annual Statistical Reports for subsequent years may be researched online
on the ACF website at: <http://www.acf.hhs.gov/programs/cse/prgrpt.htm>.

RSM data must be consistent with data reported previously by the State.
Where RSM data varies by more than ten percent from data on OCSE Forms
or Annual Reports, a brief justification should be included in the
narrative portion of the CBA section of the APDU or As-Needed APD.

**Data update.** Should it become necessary, Base Year caseload,
collections, net administrative costs and ADP O&M cost data may be
updated at any time. Changes should be identified and explained in the
CBA narrative.

The RSM uses Base Year input to populate the Base Year display and
initial projections. The Input Baseline Data screen in RSM software has
a designated area for Base Year Data input, as shown in **Figure 3**.

[]{#__RefHeading___Toc74994468 .anchor}Figure 3. Input Area for Base
Year Data

> ![](media/image4.png){width="3.2395833333333335in"
> height="1.3229166666666667in"}

-   **Base Year Annual Caseload.** Total annual caseload as reported on
    OCSE Form 157 (Lines 1 and 3), formerly OCSE Form 156 (Lines 4 and
    5), formerly OCSE Form 56 (Line 4). Specific data years for each
    form are listed in Appendix B, Data Sources.

-   **Base Year Annual Collections.** Total distributed collections as
    reported on OCSE Form 34A (Line 8), formerly OCSE Form 34 (Line 13).
    Specific data years for each form are listed in Appendix B, Data
    Sources.

-   **Base Year Net Administrative Cost.** Total cost to administer the
    CSE Program, less any costs related to the automated system. Until
    FFY 1999, Net Administrative costs were not reported separately on
    OCSE Forms or reports. Net Administrative costs prior to FFY 1999
    must be derived from State data sources. Starting in FFY 1999, Net
    Administrative costs have been reported on OCSE Form 396A (Line 3).\
    \
    **CAUTION**: The "Total Administrative Expenditures" reported in
    Annual Reports to Congress and Statistical Reports include the
    system development cost and operations costs for the automated
    system. If Total Administrative Expenditures were to be used in the
    RSM, system costs would be counted twice, effectively delaying the
    point at which the system breaks even. Only Net Administrative costs
    should be used in the RSM.

-   **Base Year ADP O&M Cost.** The cost to operate and maintain the
    automated system for the Base Year. This figure is used by the RSM
    to provide a baseline for O&M projections. However, the Base Year
    ADP O&M cost must also be included in the Total System Development
    Cost for RSM calculations.

**CAUTION**: After the system is implemented for users, ADP O&M costs
should not be included in the Total System Development Cost. Otherwise,
O&M costs will be counted twice, effectively delaying the point at which
the system breaks even.

##### Baseline Growth Rates 

Baseline Growth Rates are the average **growth** **rates prior to system
implementation**. The State determines the number of years needed in the
baseline period to fairly represent the 'normal' rate of change prior to
system implementation (in most cases, three to five years). Growth rates
should all be calculated for the same time period.

Whenever caseload, collections, administrative costs or ADP O&M costs
are entered to the RSM, Baseline Growth Rates are used to (re)calculate
future projections for costs and benefits. The Input Baseline Data
screen in RSM software has a designated area for Baseline Growth Rates:

[]{#__RefHeading___Toc74994469 .anchor}Figure 4. Input Area for Baseline
Growth

> ![](media/image5.png){width="3.1875in" height="1.90625in"}

Baseline Growth Rates may be entered in decimal or percentage format
(five percent may be entered either as "0.05" or as "5%").

It is helpful to create a worksheet to record actual values and
determine growth calculations. (See Section 2.1.1.2 on Base Year Data
for information on sources for historical caseload, collections, net
administrative cost and ADP O&M cost data.) The methodology shown in the
following paragraphs implements the formulas shown in *Companion Guide
3*.[^3] ACF does not mandate that States use this particular
methodology. Should the State choose an alternative method of
calculating growth, an explanation must be included in the CBA narrative
of the APD.

For caseload and collections data, growth is calculated on the change in
actual annual totals over the baseline period. For net administrative
expenditures and ADP O&M costs, growth is calculated on the change in a
chosen inflation index over the baseline period.

Formulas for calculating RSM growth rates for caseload or collections
are discussed in *Companion Guide 3*.[^4] Although caseload data is
shown below, the same formulas apply to collections data.

-   **Average Caseload (or Collections) Growth**

> **Calculate the growth rate for each specific year.**

1995 Growth Rate = (1995 Caseload - 1994
Caseload)$$`<!-- -->`{=html}1994 Caseload

1996 Growth Rate = (1996 Caseload - 1995
Caseload)$$`<!-- -->`{=html}1995 Caseload

1997 Growth Rate = (1997 Caseload - 1996
Caseload)$$`<!-- -->`{=html}1996 Caseload

> **Determine the Average Caseload (or Collections) Growth Rate.**
>
> Average Caseload Growth = ((1995 Growth Rate + 1996 Growth Rate + 1997
> Growth Rate)$$`<!-- -->`{=html}3)

An example worksheet is shown in **Figure 5, Determining Caseload and
Collections Growth Rates.**

**Average Caseload growth is determined in Figure 5 as follows:**

> **Line 4** \-- actual caseload data for FFYs 1994 to 1997.
>
> **Line 5** \-- formula to calculate the caseload growth rate for each
> year.
>
> **Line 6** \-- formula to calculate the average growth rate for 3
> years.
>
> Use this rate as the RSM Baseline Growth Rate for Caseload.

**Average Collections growth is determined in Figure 5 as follows:**

> **Line 10** \-- actual collections data for FFYs 1994 to 1997.
>
> **Line 11** \-- formula to calculate the collections growth for each
> year.
>
> **Line 12** \-- formula to calculate the average growth rate for 3
> years.
>
> Use this rate as the RSM Baseline Growth Rate for Collections.

Formulas for calculating RSM growth rates for net administrative or ADP
O&M costs are discussed in *Companion Guide 3*. Although net
administrative data is shown below, the same formulas apply to ADP O&M
data.

-   **Average Net Administrative (or ADP O&M) Growth**

> **Calculate the Growth Rate for each specific year.**

1995 Growth Rate = 1995 Annual Inflation Rate

1996 Growth Rate = 1996 Annual Inflation Rate

1997 Growth Rate = 1997 Annual Inflation Rate

> **Determine the Average Net Administrative (or ADP O&M) Growth Rate.**
>
> Net Administrative Growth = ((1995 Inflation + 1996 Inflation + 1997
> Inflation)$$`<!-- -->`{=html}3)

An example worksheet is shown in **Figure 6, Preparing Net
Administrative and ADP O&M Growth Rates for the RSM.**

**Average Net Administrative Cost growth is determined in Figure 6 as
follows:**

> **Line 18** \-- actual net administrative cost data for FFYs 1994 to
> 1997.
>
> **Line 19** \-- inflation rates for the years 1994 to 1997.
>
> **Line 20 \--** formula to calculate growth rate for 3 years.
>
> **Line 21 --** additional factor for local influences on growth
>
> **Line 22 --** average growth rate for 3 years to use in RSM
>
> Use this rate as the RSM Baseline Growth Rate for Net Administrative
> Cost

**Average ADP O&M Cost growth is determined in Figure 6 as follows:**

> **Line 25** \-- actual ADP O&M cost data for FFYs 1994 to 1997.
>
> **Line 26** \-- inflation rates for the years 1994 to 1997.
>
> **Line 27 \--** formula to calculate growth rate for 3 years.
>
> **Line 28 --** additional factor for local influences on growth
>
> **Line 29 --** average growth rate for 3 years to use in RSM
>
> Use this rate as the RSM Baseline Growth Rate for ADP O&M Cost

[]{#__RefHeading___Toc74994470 .anchor}Figure 5. Determining Caseload
and Collections Growth Rates

Gather actual Caseload and Collections data from OCSE forms -- starting
3 (or more) years prior to Base Year

Calculate Growth \-- actual change, percentage of change, average growth
over time -- using OCSE formulas

  ------- --------------- ------------- ------------- ------------- ------------- -- ---------------------------------
                          **RSM Data                                                 
                          Worksheet**                                                

  **A**   **B**           **C**         **D**         **E**         **F**            

  1                                                                                  

  2                                                                 **Base Year**    

  3       **Annual        **FFY 1994**  **FFY 1995**  **FFY 1996**  **FFY 1997**     
          Caseload**                                                                 

  4       **Caseload      286,631       292,826       302,503       322,503          Caseload data consistent with
          Data**                                                                     OCSE Forms (see Appendix B)

  5       **Growth Rate** 8.71%         2.16%         3.30%         6.61%            Formula "( 1997 -- 1996 ) / 1996"
                                                                                     = ( F4 -- E4 ) / E4

  6       **Av Growth 3   6.78%         6.49%         4.73%         4.03%            3-Yr Formula "(1995 Rate + 1996
          Yrs**                                                                      Rate + 1997 Rate) / 3" = SUM ( D5
                                                                                     : F5 ) / 3

  7                                                                                  Use Av Growth for 3 or more years
                                                                                     as Baseline Growth Rate in RSM

  8                                                                 **Base Year**    

  9       **Annual        **FFY 1994**  **FFY 1995**  **FFY 1996**  **FFY 1997**     
          Collections**                                                              

  10      **Collections   156,198,554   165,612,461   174,127,769   197,289,914      Collections data consistent with
          Data**                                                                     OCSE Forms (see Appendix B)

  11      **Growth Rate** 15.70%        6.03%         5.14%         13.30%           Formula "(1997 -- 1996 ) / 1996"
                                                                                     = ( F10 -- E10 ) / E10

  12      **Av Growth 3   9.18%         8.40%         8.96%         8.16%            3-Yr Formula "(1995 Rate + 1996
          Yrs**                                                                      Rate + 1997 Rate) / 3" = SUM (
                                                                                     D11 : F11 ) / 3

  13                                                                                 Use Av Growth for 3 or more years
                                                                                     as Baseline Growth Rate in RSM
  ------- --------------- ------------- ------------- ------------- ------------- -- ---------------------------------

  ----------------------------------- -- --------------- -------- ----------------------
  **Growth Calculations for Caseload     **Parameters --          
  Data**                                 In APDU,                 
                                         explain values           
                                         outside these            
                                         ranges:**                

  **1995 Caseload Growth = (1995                                  
  Caseload -1994 Caseload / 1994                                  
  Caseload)**                                                     

  **1996 Caseload Growth = (1996         **Caseload               
  Caseload -1995 Caseload / 1995         Growth 3 -- 6            
  Caseload)**                            %**                      

  **1997 Caseload Growth = (1997         **Collections            
  Caseload -1996 Caseload / 1996         Growth 3 -- 10           
  Caseload)**                            %**                      

                                                                  

  **(3-yr) Caseload Growth Rate =                                 
  ((1995 Growth + 1996 Growth + 1997                              
  Growth) / 3)**                                                  

                                                                  

                                                                  

                                                                  

  **Growth Calculations for                                       
  Collections Data**                                              

  **1995 Collections Growth = (1995                               
  Collections -1994 Collections /                                 
  1994 Collections)**                                             

  **1996 Collections Growth = (1996                               
  Collections -1995 Collections /                                 
  1995 Collections)**                                             

  **1997 Collections Growth = (1997                               
  Collections -1996 Collections /                                 
  1996 Collections)**                                             

                                                                  

  **(3-yr) Collections Growth Rate =                              
  ((1995 Growth + 1996 Growth + 1997                              
  Growth) / 3)**                                                  

                                                                  

                                                                  
  ----------------------------------- -- --------------- -------- ----------------------

[]{#__RefHeading___Toc74994471 .anchor}Figure 6. Determining Net
Administrative and ADP O&M Growth Rates

Gather actual Net Administrative and ADP O&M data from OCSE forms or
project records -- starting 3 (or more) years prior to Base Year

Calculate Growth \-- actual change, percentage of change, average growth
over time -- using OCSE formulas

Determine local influence on Inflation factor -- modify inflation growth
percentages to reflect local historical conditions

  ------- ------------------ ------------- ------------ ------------ ------------ -- ----------------------------------
                             **RSM Data                                              
                             Worksheet**                                             

  **A**   **B**              **C**         **D**        **E**        **F**           

  16                                                                 Base Year       

  17      **Net              **FFY 1994**  **FFY 1995** **FFY 1996** **FFY 1997**    
          Administrative**                                                           

  18      **Net Admin Cost** 38,890,596    42,226,965   44,168,978   45,998,417      Net Admin data consistent with
                                                                                     OCSE Forms (see Appendix B)

  19      **Inflation Rate** 2.60%         2.76%        2.96%        2.35%           Inflation rates -- no formula
                                                                                     needed

  20      **Growth 3 Yrs**   2.86%         2.78%        2.77%        2.69%           Av Inflation Growth 3 Yrs "(1995 +
                                                                                     1996 + 1997) / 3" = SUM ( D19 :
                                                                                     F19 ) / 3

  21      **Local Factors**                                          0.05%           Local: Factor in local historical
                                                                                     conditions, i.e., State economy
                                                                                     better than national

  22      **Av Net Admin                                             **2.74%**       Reasonable Baseline Growth Rate
          Growth Rate**                                                              for RSM

  23                                                                                 

  24      **Annual ADP O&M** **FFY 1994**  **FFY 1995** **FFY 1996** **FFY 1997**    

  25      **ADP O&M Cost**   2,848,996     3,678,633    4,990,590    5,510,682       ADP O&M data consistent with APD
                                                                                     budget and OCSE Form data (see
                                                                                     Appendix B)

  26      **Inflation Rate** 2.60%         2.76%        2.96%        2.35%           Inflation rates -- no formula
                                                                                     needed

  27      **Av Growth 3      2.86%         2.78%        2.77%        2.69%           Av Inflation Growth 3 Yrs "(1995 +
          Yrs**                                                                      1996 + 1997 ) / 3" = SUM ( D26 :
                                                                                     F26 ) / 3

  28      **Local Factors**                                          0.10%           Local: Factor in local historical
                                                                                     conditions, i.e., quicker rise of
                                                                                     data center costs

  29      **Av ADP O&M                                               **2.79%**       Reasonable Baseline Growth Rate
          Growth Rate**                                                              for RSM
  ------- ------------------ ------------- ------------ ------------ ------------ -- ----------------------------------

  --------------------------- -- ---------------------------------------------------------- ----------- ----------------
  **Growth Calculations for      **Inflation Rates Published for 1990 -- 2001**                         
  Net Administrative Costs**                                                                            

  **1995 Net Admin Growth =      **1990 5.39%**                                             **1995      **2000 3.38%**
  (1995 Inflation Rate)**                                                                   2.76%**     

  **1996 Net Admin Growth =      **1991 4.22%**                                             **1996      **2001 2.86%**
  (1996 Inflation Rate)**                                                                   2.96%**     

  **1997 Net Admin Growth =      **1992 3.01%**                                             **1997      
  (1997 Inflation Rate)**                                                                   2.35%**     

  **(3-yr) Net Admin Growth      **1993 2.98%**                                             **1998      **Estimate for
  Rate =**                                                                                  1.51%**     2002 3.1%**

  **((1995 Growth + 1996         **1994 2.60%**                                             **1999      
  Growth + 1997 Growth) /                                                                   2.21%**     
  3)**                                                                                                  

                                                                                                        

                                                                                                        

                                 **EXAMPLE URL FOR INFLATION RATE:                                      
                                 <http://www.eh.net/ehresources/howmuch/inflationq.php>**               

                                                                                                        

  **Growth Calculations for      **Parameters -- In APDU, explain values outside these                  
  ADP O&M Data**                 ranges:**                                                              

  **1995 ADP O&M Growth =                                                                               
  (1995 Inflation Rate)**                                                                               

  **1996 ADP O&M Growth =        **Net Admin Cost Growth Inflation (+ or - ) 2%**                       
  (1996 Inflation Rate)**                                                                               

  **1997 ADP O&M Growth =        **ADP O&M Cost Growth Inflation (+ or - ) 1%**                         
  (1997 Inflation Rate)**                                                                               

  **(3-yr) ADP O&M Growth        **ADP to Admin Ratio 10 -- 40 %**                                      
  Rate =**                                                                                              

  **((1995 Growth + 1996                                                                                
  Growth + 1997 Growth) /                                                                               
  3)**                                                                                                  
  --------------------------- -- ---------------------------------------------------------- ----------- ----------------

#### Case Study #1----Setting up the RSM After the System has been Implemented.

> Upon approval of its Implementation Advance Planning Document (IAPD),
> NewState began developing an automated child support enforcement
> system in FFY 1995, and implemented the Automated Child Support
> Enforcement System (ACSES) in FFY 1998.
>
> NewState has used the Functional Model to document cost effectiveness
> since the beginning of the project. The current year is FFY 1999, and
> NewState is preparing to change CBA methodologies to the Revenue
> Stream Model.
>
> NewState staff gathered the project data in **Figure 7** for the
> NewState RSM.
>
> The ACSES Data Worksheet in **Figure 8** was used to determine growth
> rates and record actual caseload, collections, net administrative and
> ADP O&M cost data through FFY 1999.

[]{#__RefHeading___Toc74994472 .anchor}Figure 7. Case Study #1---ACSES
Project Data

  ----------------------------- -----------------------------------------
  Project:                      NewState -- ACSES Project -- FFY 1999

  Base Year:                    FFY 1997

  System Life:                  13 years

  Total System Development Cost \$82,294,578
  ----------------------------- -----------------------------------------

[]{#__RefHeading___Toc74994473 .anchor}Figure 8. Case Study #1--- ACSES
Base Year Data, Baseline Growth Rates, and FFY Annual Data

  ------- ------------------ ------------- ------------- ------------- ------------- ------------- ------------- -------- --------
                                           **NewState                                                                     
                                           ACSES Data                                                                     
                                           Worksheet**                                                                    

  **A**   **B**              **C**         **D**         **E**         **F**         **G**         **H**         **I**    **J**

  1                                                                                                                       

  2                                                                    **Base Year**                                      

  3       **Annual           **FFY 1994**  **FFY 1995**  **FFY 1996**  **FFY 1997**  **FFY 1998**  **FFY 1999**  **FFY    **FFY
          Caseload**                                                                                             2000**   2001**

  4       **Caseload Data**  286,631       292,826       302,503       322,503       333,015       321,026                

  5       **Growth Rate**    8.71%         2.16%         3.30%         6.61%                                              

  6       **Av Growth 3      6.78%         6.49%         4.73%         4.03%                                              
          Yrs**                                                                                                           

  7                                                                                                                       

  8                                                                                                                       

  9       **Annual           **FFY 1994**  **FFY 1995**  **FFY 1996**  **FFY 1997**  **FFY 1997**  **FFY 1999**  **FFY    **FFY
          Collections**                                                                                          2000**   2001**

  10      **Collections      156,198,554   165,612,461   174,127,769   197,289,914   221,386,560   242,795,516            
          Data**                                                                                                          

  11      **Growth Rate**    15.70%        6.03%         5.14%         13.30%                                             

  12      **Av Growth 3      9.18%         8.40%         8.96%         8.16%                                              
          Yrs**                                                                                                           

  13                                                                                                                      

  14                                                                                                                      

  15                                                                                                                      

  16                                                                                                                      

  17      **Net              **FFY 1994**  **FFY 1995**  **FFY 1996**  **FFY 1997**  **FFY 1997**  **FFY 1999**  **FFY    **FFY
          Administrative**                                                                                       2000**   2001**

  18      **Net Admin Cost** 38,890,596    42,226,965    44,168,978    45,998,417    48,987,718    55,840,065             

  19      **Inflation Rate** 2.60%         2.76%         2.96%         2.35%                                              

  20      **Growth 3 Yrs**   2.86%         2.78%         2.77%         2.69%                                              

  21      **Local Factors**                                            0.05%                                              

  22      **Av Net Admin                                               **2.74%**                                          
          Growth Rate**                                                                                                   

  23                                                                                                                      

  24      **Annual ADP O&M** **FFY 1994**  **FFY 1995**  **FFY 1996**  **FFY 1997**  **FFY 1997**  **FFY 1999**  **FFY    **FFY
                                                                                                                 2000**   2001**

  25      **ADP O&M Cost**   2,848,996     3,678,633     4,990,590     5,510,682     6,105,882     7,896,772              

  26      **Inflation Rate** 2.60%         2.76%         2.96%         2.35%                                              

  27      **Av Growth 3      2.86%         2.78%         2.77%         2.69%                                              
          Yrs**                                                                                                           

  28      **Local Factors**                                            0.10%                                              

  29      **Av ADP O&M                                                 **2.79%**                                          
          Growth Rate**                                                                                                   
  ------- ------------------ ------------- ------------- ------------- ------------- ------------- ------------- -------- --------

**Step 1. Open the CaseStudy1 RSM.**

> From the Main Menu**, choose to View or Enter Baseline Data**
>
> []{#__RefHeading___Toc74994474 .anchor}Figure 9. Case Study #1---
> Step 1. Enter Baseline Data.
>
> ![](media/image1.png){width="3.629861111111111in"
> height="3.161111111111111in"}

**Step 2. Enter Project data.**

> Using data from **Figure 7**, enter project data:
>
> Project Name. Up to 40 alphanumeric characters.
>
> Base Year. Use four-digit year format "YYYY"
>
> System Life. Numeric data only. Up to two digits, normally less than
> 15 years.
>
> Total System Development Cost. Numeric data only.
>
> Do not enter dollar sign or commas.

**Step 3. Enter Base Year Data**

> Using data from **Figure 8**, enter actual values for the Base Year,
> FFY 1997.
>
> Caseload. Total caseload for FFY 1997. Numeric data only. Do not enter
> commas.
>
> Collections. Total distributed collections for FFY 1997. Numeric data
> only. Do not enter dollar sign or commas.
>
> Net Administrative cost. Net administrative cost for FFY 1997 (total
> administrative costs less ADP-related expenditures). Numeric data
> only. Do not enter dollar sign or commas.
>
> ADP O&M cost That portion of the Total System Development Cost
> attributed to operation and maintenance of the system for FFY 1997.
> Numeric data only. Do not enter dollar sign or commas.

**Step 4. Enter Baseline Growth Rates**

> Use 3-year average growth data from **Figure 8**.
>
> Caseload. Average growth for caseload in FFY 1995 -- 1997.
>
> Enter as decimal number or using the percent sign (e.g., enter ".0403"
> or "4.03%")
>
> Collections. Average growth for collections in FFY 1995 -- 1997.
>
> Enter as decimal number or using the percent sign (e.g., enter ".0816"
> or "8.16%")
>
> Net Administrative cost. Average growth for inflation FFY 1995 --
> 1997, including local factors. Enter ".0274" or "2.74%"
>
> ADP O&M. Average growth for inflation FFY 1995 -- 1997, including
> local factors.
>
> Enter ".0279" or "2.79%"

[]{#__RefHeading___Toc74994475 .anchor}Figure 10. Case Study #1---
Completed Baseline Data Entry

> ![](media/image6.png){width="3.9506944444444443in"
> height="3.4493055555555556in"}

**Step 5. Close and return to the Main Menu**

**Step 6. View Base Year data**

From the Main Menu, choose to **View** Base Year data.

> Base Year values appear at the lower left of the Benefit Year display.
> They are visible on every Benefit Year display, and on the RSM Cost
> Effectiveness Chart. These are dynamic displays, and will change
> whenever Baseline data is modified. (Refer to your CaseStudy1 and
> **Figure 11**, **Base Year Projections**, at the end of this Case
> Study.)
>
> Verify that Base Year values have been entered correctly from **Figure
> 7** and **Figure 8**.
>
> The RSM applied the Baseline growth to Base Year values, and created
> projections for succeeding Benefit Years for caseload, collections,
> net administrative costs and ADP O&M costs.\
> \
> The RSM calculated accumulating costs and benefits. At the end of FFY
> 2003, the RSM estimates that the accumulated costs will be
> \$118,741,776, and accumulated benefits will be \$93,998,683. (If the
> Print Menu obscures breakeven data on your monitor display, move the
> menu box down or aside. Put the cursor on the title bar and
> click-and-drag the box to a new place.)
>
> At this point in time, based on these estimates, benefits should
> exceed costs during FFY 2004. The breakeven point will occur in August
> 2004, when benefits reach \$124,976,321. The Base Year display serves
> as a historic snapshot of these projections.
>
> Click **Return to Main Menu** on the **Print Base Year Data Menu**.

**Step 7. Enter actual data for Benefit Year 1, FFY 1998.**

> From the Main Menu, choose to **View or Enter Data** for **Benefit
> Year** **1**. As Benefit Year 1 displays, a small input menu pops up
> at the lower right of the screen.
>
> The menu may be moved to another spot on the screen (by dragging the
> title bar with the mouse), but the cursor will remain in the input
> menu.
>
> Using data from **Figure 8**, enter caseload, collections, net
> administrative cost and ADP O&M cost for FFY 1998.
>
> The RSM recalculates accumulating costs and benefits. At the end of
> FFY 2003, the RSM now estimates that the accumulated costs will be
> \$121,582,248, and accumulated benefits will be \$108,614,222.
>
> At this point in time, based on these estimates, benefits should
> exceed costs during FFY 2004. The breakeven point will occur in March
> 2004, when benefits reach \$127,070,875.
>
> (See **Figure 12, Benefit Year 1**, at the end of this Case Study.)
>
> The Input Benefit Year 1 Data menu allows from 1 to 99 copies of the
> current year display to print on any printer defined on your PC.
> Entering a zero or a null value will not change the default value of
> one copy.
>
> Print one copy by clicking the **Print Current Yea**r button.
>
> The Excel printer setup menu will pop up on the Benefit Year display.
> (See **Figure 13, Printer Setup Menu**, at the end of this Case
> Study.) The Printer Setup menu displays printers currently defined on
> the PC. Depending on the printer chosen, it may be possible to change
> one or more settings for the current print job. This printer setup
> menu is an Excel function. Available choices depend on the resident
> version of Excel and the setup of network and local printers.
>
> Highlight a printer. Double click the printer, or click the **OK** or
> **Enter** button to print Benefit Year 1 and return to the Main Menu.

**Step 8. Enter actual data for Benefit Year 2, FFY 1999.**

> From the Main Menu**, choose to View or Enter Data** for **Benefit
> Year 2**.
>
> First, make a note of the projected values for caseload, collections,
> net administrative cost and ADP O&M cost. Note that the column header
> for FFY 1999 reads "Projected FFY 1999," but the column header for FFY
> 1998 has changed to "Actual FFY 1998," signaling that actual data was
> entered for that year.
>
> To see how that happens, for Caseload, enter "400500" instead of the
> FFY value from **Figure 8**. Note that as soon as data has been
> entered and the cursor leaves the caseload entry field, the column
> header changes from "Projected FFY" to "Actual FFY."
>
> Re-enter FFY 1999 Caseload as it was projected in the prior year
> ("321026").
>
> Note that as soon as data again equals the value projected in the
> prior year, and the cursor leaves the entry field, the column header
> changes from "Actual FFY" to "Projected FFY."
>
> If ANY ONE of the four input entries (caseload, collections, net
> administrative cost, or ADP O&M cost) differs from the value projected
> in the prior year, the column header will appear as "Actual."
>
> When ALL FOUR of the input entries (caseload, collections, net
> administrative cost, and ADP O&M cost) are equal to the values
> projected in the prior year, the column header will appear as
> "Projected."
>
> These changes affect only the values on the current year.
>
> Using data from **Figure 8**, enter caseload, collections, net
> administrative cost and ADP O&M cost for FFY 1999.
>
> The RSM again recalculates accumulating costs and benefits. At the end
> of FFY 2003, the RSM now estimates that the accumulated costs will be
> \$130,149,851, and accumulated benefits will be \$115,677,699.
>
> At this point in time, based on these estimates, benefits should
> exceed costs during FFY 2004. The breakeven point will occur in March
> 2004, when benefits reach \$135,195,035.
>
> (See **Figure 14, Benefit Year 2**, at the end of this Case Study.)
>
> Click **Return to Main Menu** on the Input Benefit Year 2 Data menu.

**Step 9. RSM Cost Effectiveness Chart.**

> From the Main Menu**,** choose to **View Data** for **RSM Chart**.
>
> Baseline data appears below the RSM Cost Effectiveness Chart in the
> leftmost box. Note that the Total System Development Cost has been
> updated to the new value.
>
> Note that the Baseline Growth Rates in the middle box have not changed
> from initial input.
>
> Statistics in the rightmost box include the last year of actual data
> entered. This should now appear as FFY 1999.
>
> Click **Return to Main Menu.**

**Step 10. Print the Base Year and Benefit Year 2.**

> On the Main Menu, examine the area titled **Print One or More Benefit
> Years**.
>
> Select the Base Year for printing by clicking the **Base Year**
> checkbox. Note that this is a toggle function. Clicking again will
> clear the checkbox.
>
> Also select Benefit Year 2 for printing.
>
> Below the list of benefit years is the **Select All/Clear All**
> checkbox. This is also a toggle function. Clicking it will alternately
> select and clear all of the checkboxes.
>
> Experiment with clearing and selecting several Benefit Years. When
> done, re-select the Base Year and Year 2 for printing.
>
> Enter the number of copies to print (1 to 99). (Null value or zero
> will resolve to the default value of one copy.)
>
> Press **Print** to select a printer and start the print process. The
> RSM will automatically clear all checkboxes.
>
> (See **Figure 15**, **Print One or More Benefit Years**, at the end of
> this Case Study.)

**Step 11. Close the RSM and save the case study.**

[]{#__RefHeading___Toc74994476 .anchor}Figure 11. Case Study #1--- Base
Year Projections

![](media/image7.png){width="8.302083333333334in"
height="5.135416666666667in"}

[]{#__RefHeading___Toc74994477 .anchor}Figure 12. Case Study
#1---Benefit Year 1

![](media/image8.png){width="8.270833333333334in"
height="5.354166666666667in"}

[]{#__RefHeading___Toc74994478 .anchor}Figure 13. Case Study
#1---Printer Setup Menu

![](media/image9.png){width="8.229166666666666in"
height="5.114583333333333in"}

[]{#__RefHeading___Toc74994479 .anchor}Figure 14. Case Study
#1---Benefit Year 2

![](media/image10.png){width="8.302083333333334in"
height="5.333333333333333in"}

[]{#__RefHeading___Toc74994480 .anchor}Figure 15. Case Study #1---Print
One or More Benefit Years

> ![](media/image11.png){width="5.708333333333333in"
> height="4.947916666666667in"}

#### Case Study #2---Updating Cost Benefit Data and Reporting after Implementation.

Case Study 2 updates the RSM started in Case Study 1. Update the
existing RSM, or create a copy of the Case Study 1 file to modify for
Case Study 2.

The following paragraphs are from a hypothetical APD submitted by the
example state of NewState. In its APDU for FFY 2000, NewState included a
Cost Benefit Analysis consisting of a brief statement of the factual
updates, augmented with a narrative description of the
other-than-monetary benefits being monitored, and a summary of the
positive effects that the ACSES system has had on the CSE program. The
CBA Section concluded with current excerpts from its Revenue Stream
Model.

**NewState FFY 2000 APDU excerpt:**

> NewState changed from the Functional Model for Cost Benefit Analysis
> to the Revenue Stream Model with the FFY 1999 APDU, submitted on
> December 10, 1999, and subsequently approved in the ACF approval
> letter of March 2000.
>
> This APDU updates the NewState ACSES RSM with actual data from FFY
> 2000. The following data was updated in the FFY 2000 RSM:
>
> Total System Development Cost increased to a total of \$85,487,224
> with this RSM.
>
> Caseload, collections, net administrative cost data, and ADP O&M data
> was consistent with data reported on OCSE Forms for FFY 2000.

  ------------------------------------------- ---------------------------
                                              **FFY 2000**

  **Caseload**                                325,892

  **Collections**                             \$258,597,013

  **Net Administrative Costs**                \$ 68,931,905

  **ADP O&M Cost**                            \$ 8,956,774
  ------------------------------------------- ---------------------------

> Caseload was lower than projected, due to efficiencies in case closure
> provided by the automated system. Collections were higher than
> estimated, due to the rapid acceptance of Income Withholding by
> NewState employers. Remaining data was within expected parameters for
> the year.
>
> The RSM indicates the ADP-to-Admin ratio for FFY 2000 is 22.53%. As a
> result, \$14,039,919 was attributed as a benefit of the automated
> system for the year.
>
> Total accumulated costs to date are \$108,446,652
>
> Total accumulated benefits are \$ 32,072,211
>
> At this point in time, the system has a breakeven ratio of 29.57%,
> indicating that ACSES is making good progress toward becoming cost
> effective. The RSM projects that ACSES will achieve breakeven in
> February 2005, with a breakeven amount of \$153,479,028.

**Step 1. Open the CaseStudy2 RSM.**

> From the Main Menu**,** choose to **View or Enter Baseline Data.**
>
> []{#__RefHeading___Toc74994481 .anchor}Figure 16. Case Study #2---
> Update Total System Development Cost
>
> ![](media/image12.png){width="3.611111111111111in"
> height="3.1666666666666665in"}

**Step 2. Update Total System Development Cost**

> Update the Total System Development Cost to \$85,487,224.
>
> Enter as numeric data only. Do not enter dollar sign or commas. (See
> **Figure 16** above.)

**Step 3. Close and return to the Main Menu.**

**Step 4. Enter actual data for Benefit Year 3, FFY 2000**

> Using data from NewState FFY 2000 APDU excerpt, enter actual values
> for the Benefit Year 3, FFY 2000.
>
> Caseload. Total caseload for FFY 2000. Numeric data only. Do not enter
> commas.
>
> Collections. Total distributed collections for FFY 2000. Numeric data
> only. Do not enter dollar sign or commas.
>
> Net Administrative cost. Net administrative cost for FFY 2000 (total
> administrative costs less ADP-related expenditures). Numeric data
> only. Do not enter dollar sign or commas.
>
> ADP O&M cost Enter ADP Operations and Maintenance Cost. Numeric data
> only. Do not enter dollar sign or commas. Ensure this cost is NOT
> included in Total System Development Cost.
>
> Using the increased Total System Development Cost and additional data
> for FFY 2000, the RSM recalculates accumulating costs and benefits. At
> the end of FFY 2004, the RSM estimates that the accumulated costs will
> be \$146,843,387, and accumulated benefits will be \$136,838,815.
>
> At this point in time, based on these estimates, benefits should
> exceed costs during FFY 2005. The breakeven point will occur in
> February 2005, when benefits reach \$153,479,028. (See **Figure 17,
> Benefit Year 3**, at the end of this Case Study.)

**Step 5. Print the Current Year.**

> Print one copy of the current year by clicking **Print Current Year**
> and return to Main Menu.

**Step 6. View and Print the RSM Cost Effectiveness Chart**

> From the Main Menu**,** choose to **View Data** for **RSM Chart**.
>
> View the RSM Cost Effectiveness Chart (or refer to **Figure 18** at
> the end of this Case Study.) In the baseline data that appears below
> the chart in the leftmost box, note that the Total System Development
> Cost has been updated to the new value.
>
> Baseline Growth Rates in the middle box have not changed from initial
> input.
>
> Statistics in the rightmost box include the last year of actual data
> entered. This should now be identified as (FFY) 2000. The Breakeven
> Month identified in FFY 2000 (Benefit Year 3) is January 2005.
>
> Breakeven Amount and Actual Cumulative Cost and Benefit data are
> repeated from the Benefit Year 3 display.
>
> Print the RSM Cost Effectiveness Chart from this display, or return to
> the Main Menu and print from there.

**Step 7. Close the RSM and save the case study.**

NOTE: Each APD (annual update or as-needed update) should include a copy
of the current year from the Revenue Stream Model, and a copy of the RSM
Cost Effectiveness Chart, as in **Figure 17** and **Figure 18** below.

[]{#__RefHeading___Toc74994482 .anchor}Figure 17. Case Study
#2---Benefit Year 3

![](media/image13.png){width="8.291666666666666in"
height="5.333333333333333in"}

[]{#__RefHeading___Toc74994483 .anchor}Figure 18. Case Study #2---RSM
Cost Effectiveness Chart

![](media/image14.png){width="7.583333333333333in"
height="5.192361111111111in"}

#### Preparing and Using the RSM Prior To System Implementation

This section discusses how to set up a Revenue Stream Model with
estimated data and growth rates for use in an Implementation APD. This
section further illustrates how to use the estimated RSM during the
period of time between approval of the Implementation APD and system
implementation for end users.

At the time of the Implementation APD, the Base Year for RSM purposes is
generally several years into the future. Therefore, there is no "actual"
data to use for baseline growth calculations. The State must create
initial estimates of growth and performance data for use in the interim
RSM.

**CAUTION:** ACF does not mandate that States use this particular
methodology. Should the State choose an alternative method of estimating
data and growth rates, an explanation must be included in the CBA
narrative of the APD.

First, identify a recent period of time for which actual data is
available. Treat this period as an estimated baseline. Use the same
procedures discussed earlier to calculate baseline growth rates. For
caseload and collections, calculate growth rates on the change in actual
annual totals over the estimated baseline. For net administrative
expenditures and ADP O&M costs, calculate growth on the change in a
chosen inflation index over the same estimated baseline.

Next, estimate values for the future Base Year. Use the estimated growth
rates to project annual values for caseload, collections, net
administrative costs and ADP O&M costs for each year up to the Base
Year. Use these estimated Base Year projections in the RSM until the
system is implemented.

As noted earlier in the Help Guide, it is helpful to create a worksheet
to record actual values and determine growth calculations. (See Section
2.1.1.2, Base Year Data, for information on sources for historical
caseload, collections, net administrative cost and ADP O&M cost data.)
The methodology shown in this section implements the formulas shown in
*Companion Guide 3*.[^5] In the following examples, the worksheet and
formulas are extended to create projections of Base Year caseload,
collections, net administrative costs and ADP O&M costs.

Formulas for calculating RSM growth rates for caseload or collections
are discussed in *Companion Guide 3*. Although caseload data is shown
below, the same formulas apply to collections data.

-   **Average Caseload (or Collections) Growth**

> **Calculate the growth rate for each specific year.**

1993 Growth Rate = (1993 Caseload - 1992
Caseload)$$`<!-- -->`{=html}1992 Caseload

1994 Growth Rate = (1994 Caseload - 1993
Caseload)$$`<!-- -->`{=html}1993 Caseload

1995 Growth Rate = (1995 Caseload - 1994
Caseload)$$`<!-- -->`{=html}1994 Caseload

> **Determine the Average caseload (or collections) Growth Rate.**
>
> Average Caseload Growth = ((1993 Growth Rate + 1994 Growth Rate + 1995
> Growth Rate)$$`<!-- -->`{=html}3)

-   **Project caseload and collections values for each year up to the
    Base Year.**

> **Multiply the last actual caseload and collections figures by the
> Average caseload (or collections) Growth rate to project the values
> for each specific year.**
>
> 1996 Caseload = (1995 Caseload) x (1+ Average Caseload Growth Rate)
>
> 1997 Caseload = (1996 Caseload) x (1+ Average Caseload Growth Rate)
>
> 1996 Collections = (1995 Collections) x (1+ Average Collections Growth
> Rate)
>
> 1997 Collections = (1996 Collections) x (1+ Average Collections Growth
> Rate)

An example worksheet is shown in **Figure 19, Estimating Growth Rates
and Base Year Values**

**Average Caseload growth is determined in Figure 19 as follows:**

> **Line 4** \-- actual caseload data for FFYs 1992 to 1995, and\
> projected caseload data for FFYs 1996 and 1997
>
> **Line 5** \-- formula to calculate the caseload growth rate for each
> year.
>
> **Line 6** \-- formula to calculate the average growth rate for 3
> years.
>
> Use this rate as the RSM Baseline Growth Rate for caseload.
>
> Multiply 1995 caseload by this rate to project 1996 caseload.
>
> Multiply 1996 caseload by this rate to project 1997 caseload.
>
> Use projected FFY 1997 caseload as RSM Base Year input.

**Average Collections growth is determined in Figure 19 as follows:**

> **Line 9** \-- actual collections data for FFYs 1992 to 1995, and\
> projected collections data for FFYs 1996 and 1997
>
> **Line 10** \-- formula to calculate the collections growth for each
> year.
>
> **Line 11** \-- formula to calculate the average growth rate for 3
> years.
>
> Use this rate as the RSM Baseline Growth Rate for collections.
>
> Multiply 1995 collections by this rate to project 1996 collections.
>
> Multiply 1996 collections by this rate to project 1997 collections.
>
> Use projected FFY 1997 collections as RSM Base Year input.

Formulas for calculating RSM growth rates for net administrative or ADP
O&M costs are discussed in *Companion Guide 3*[^6]. Although net
administrative cost is shown below, the same formulas apply to ADP O&M
data.

-   **Average Net Administrative (or ADP O&M) Growth**

> **Calculate the Growth Rate for each specific year.**

1993 Growth Rate = 1993 Annual Inflation Rate

1994 Growth Rate = 1994 Annual Inflation Rate

1995 Growth Rate = 1995 Annual Inflation Rate

> **Determine the Average Net Administrative (or ADP O&M) Growth Rate.**
>
> Net Administrative Growth = ((1993 Inflation + 1994 Inflation + 1995
> Inflation)$$`<!-- -->`{=html}3)

-   **Project Net Administrative and ADP O&M cost values for each year
    up to the Base Year.**

> **Multiply the last actual Net Administrative and ADP O&M cost figures
> by the Average Growth rate to projected the values for each specific
> year.**
>
> 1996 Net Admin = (1995 Net Admin) x (1+ Average Net Admin Growth Rate)
>
> 1997 Net Admin = (1996 Net Admin) x (1+ Average Net Admin Growth Rate)
>
> 1996 ADP O&M = (1995 ADP O&M) x (1+ Average ADP O&M Growth Rate)
>
> 1997 ADP O&M = (1996 ADP O&M) x (1+ Average ADP O&M Growth Rate)

Refer to the example worksheet shown in **Figure 19, Estimating Growth
Rates and Base Year Values.**

**Average Net Administrative Cost growth is determined in Figure 19 as
follows:**

> **Line 14** \-- actual net administrative cost data for FFYs 1992 to
> 1995.
>
> **Line 15** \-- inflation rates for the years 1992 to 1995.
>
> **Line 16 \--** formula to calculate growth rate for 3 years.
>
> **Line 17 --** additional factor for local influences on growth is
> optional at this point
>
> **Line 18 --** average growth rate for 3 years to use in RSM
>
> Use this rate as the RSM Baseline Growth Rate for Net Administrative
> Cost
>
> Multiply 1995 Net Administrative Cost by this rate to project 1996 Net
> Admin.
>
> Multiply 1996 Net Administrative Cost by this rate to project 1997 Net
> Admin.
>
> Use projected FFY 1997 net administrative cost as RSM Base Year input.

**Average ADP O&M Cost growth is determined in Figure 19 as follows:**

> **Line 21** \-- actual ADP O&M cost data for FFYs 1992 to 1995.
>
> **Line 22** \-- inflation rates for the years 1992 to 1995.
>
> **Line 23 \--** formula to calculate growth rate for 3 years.
>
> **Line 24 --** additional factor for local influences on growth is
> optional at this point
>
> **Line 25 --** average growth rate for 3 years to use in RSM
>
> Use this rate as the RSM Baseline Growth Rate for ADP O&M Cost
>
> Multiply 1995 ADP O&M Cost by this rate to project 1996 ADP O&M.
>
> Multiply 1996 ADP O&M Cost by this rate to project 1997 ADP O&M.
>
> Use projected FFY 1997 ADP O&M Cost as RSM Base Year input.

Create an RSM using these growth rates and base year values, along with
the total system development cost and system life identified in the
IAPD.

Each year until system implementation:

-   Update the worksheet with the latest actual values

-   Recalculate the growth rates based on latest actual inflation index

-   Recalculate Base Year caseload, collections, net administrative cost
    and ADP O&M cost.

When the system is implemented, update the RSM for post-implementation
use:

-   Validate and update project data, i.e., system life, base year, and
    total system development cost.

-   Replace growth estimates with rates calculated on actual data for
    prior years.

-   Replace Base Year estimates for caseload, collections, net
    administrative cost, and ADP O&M with actual values.

[]{#__RefHeading___Toc74994484 .anchor}Figure 19. Estimating Growth
Rates and Base Year Values

  ------- --------------- ------------- ------------- ------------- ------------- ------------- -------------
                          **RSM Data                                                            
                          Worksheet**                                                           

  **A**   **B**           **C**         **D**         **E**         **F**         **G**         **H**

  1                                                                                             

  2                                                                               **PROJECTED   
                                                                                  DATA**        

  3       **Annual        **FFY 1992**  **FFY 1993**  **FFY 1994**  **FFY 1995**  **FFY 1996**  **FFY 1997**
          Caseload**                                                                            

  4       **Caseload      242,770       263,663       286,631       292,826       311,839       322,144
          Data**                                                                                

  5       **Growth Rate**               8.61%         8.71%         2.16%                       

  6       **Av Growth 3                                             6.49%                       
          Yrs**                                                                                 

  7                                                                               **PROJECTED   
                                                                                  DATA**        

  8       **Annual        **FFY 1992**  **FFY 1993**  **FFY 1994**  **FFY 1995**  **FFY 1996**  **FFY 1997**
          Collections**                                                                         

  9       **Collections   130,483,545   135,007,202   156,198,554   165,612,461   179,518,460   188,748,805
          Data**                                                                                

  10      **Growth Rate**               3.47%         15.70%        6.03%                       

  11      **Av Growth 3                                             8.40%                       
          Yrs**                                                                                 

  12                                                                              **PROJECTED   
                                                                                  DATA**        

  13      **Annual Net    **FFY 1992**  **FFY 1993**  **FFY 1994**  **FFY 1995**  **FFY 1996**  **FFY 1997**
          Admin**                                                                               

  14      **Net Admin     34,458,738    36,487,243    38,890,596    42,226,965    43,400,875    45,396,876
          Data**                                                                                

  15      **Inflation                   2.98%         2.60%         2.76%                       
          Index**                                                                               

  16      **Av Inflation                                            2.78%                       
          3 Yrs**                                                                               

  17      **Local                                                   0                           
          Factor**                                                                              

  18      **Net Admin                                               2.78%                       
          Growth**                                                                              

  19                                                                              **PROJECTED   
                                                                                  DATA**        

  20      **Annual ADP    **FFY 1992**  **FFY 1993**  **FFY 1994**  **FFY 1995**  **FFY 1996**  **FFY 1997**
          O&M**                                                                                 

  21      **ADP O&M       2,201,990     2,482,885     2,848,996     3,678,633     3,780,899     5,129,328
          Data**                                                                                

  22      **Inflation                   2.98%         2.60%         2.76%                       
          Index**                                                                               

  23      **Av Inflation                                            2.78%                       
          3 Yrs**                                                                               

  24      **Local                                                   0                           
          Factor**                                                                              

  25      **ADP O&M                                                 2.78%                       
          Growth**                                                                              

  26                                                                                            
  ------- --------------- ------------- ------------- ------------- ------------- ------------- -------------

### References {#references .unnumbered}

Guidelines and Discount Rates for Benefit-Cost Analysis of Federal
Programs

Circular No. A-94

Office of Management and Budget

October 29, 1992

Feasibility, Alternatives, and Cost/Benefit Analysis Guide

Office of Information Systems Management

July 1993

Companion Guide: Cost/Benefit Analysis Illustrated

Administration for Children and Families

U.S. Department of Health and Human Services

August 1994

Code of Federal Regulations 45 - Public Welfare

Office of the Federal Register

National Archives and Records Administration

October 1998

-   CFR 45 Part 95.605 (2)(iv) - Cost/Benefit Analysis for IAPD

```{=html}
<!-- -->
```
-   CFR 45 Part 205.37 (a)(5) - ACF responsibility for Cost/Benefit
    Analysis

```{=html}
<!-- -->
```
-   CFR 45 Part 307.15(b)(11)-(14) - Approval of APD Cost/Benefit
    Analysis

### APPENDIX A: Definition of Terms and Data Sources {#appendix-a-definition-of-terms-and-data-sources .unnumbered}

Common acronyms used in the definitions of terms include:

> ACF Administration for Children and Families
>
> ADP O&M Automated Data Processing Operations and Maintenance
>
> AFDC Aid to Families with Dependent Children
>
> APD Advance Planning Document
>
> APDU Advance Planning Document Update
>
> AT Action Transmittal
>
> CBA Cost Benefit Analysis
>
> CFR Code of Federal Regulations
>
> CSE Child Support Enforcement
>
> CSES Child Support Enforcement System
>
> FFY Federal Fiscal Year
>
> IAPD Implementation Advance Planning Document
>
> OCSE Office of Child Support Enforcement
>
> PAPD Planning Advance Planning Document
>
> RSM Revenue Stream Model
>
> TANF Temporary Assistance for Needy Families

###### Base Year 

> The Base Year is the year prior to the first year of system benefits.
> The Base Year represents a snapshot of caseload, collections, etc.,
> 'before' the effects of the automated system are evident. The Base
> Year is usually the year in which the automated system has been rolled
> out for statewide use. If the State had extended or incremental pilot
> tests of the system where significant numbers of users were migrated
> to the new system over time, the State may be able to claim benefits
> during the pilot efforts.

###### Baseline Growth Rates

> RSM Baseline Growth Rates are rates of change over a baseline period
> of time prior to system implementation. The RSM uses baseline growth
> rates to project future growth in caseload, collections, net
> administrative costs and ADP O&M costs. For caseload and collections,
> growth is calculated on change in actual annual totals over the
> baseline period. For net administrative costs and ADP O&M costs,
> growth is calculated on change in an inflation index over the baseline
> period.
>
> **Source Data for Baseline Growth Rates**
>
> Actual values are needed for annual caseload and annual collections
> for three to seven years prior to system implementation. See the data
> sources above for annual caseload and annual collections values.
> Baseline Growth Rates are calculated using formulas in Section
> 2.1.1.3, Baseline Growth Rates.

###### Caseload

> In the RSM, caseload is the Federal Fiscal Year (FFY) total of cases
> reported on quarterly OCSE Form 157, Lines 1 and 3. In general, this
> is the total caseload from AFDC-TANF/Foster Care, Arrears and
> Non-AFDC-TANF sources for each year. Please consult the instructions
> for OCSE Form 157 for more detail on qualifying cases to be included
> in this total (OCSE AT-99-15). Be aware that prior versions of this
> Form reported data on other lines. Line references for prior versions
> of this Form are identified in the OCSE Forms reference in Appendix B
> of this Help Guide.
>
> **Source Data for Caseload**
>
> Historical state caseload input data can be found in the Total
> Caseload tables included in the CSE Annual Reports to Congress. The
> [18^th^ through the 23^rd^ Annual Reports to Congress]{.underline} and
> the [1999 (*and subsequent*) Statistics Reports]{.underline} are
> located on the OCSE WEB Site at
> <http://www.acf.hhs.gov/programs/cse/prgrpt.htm>.
>
> Data in CSE Annual Reports to Congress derives from data submitted by
> states quarterly on OCSE Forms. Current and prior versions of OCSE
> Forms, and specific Line references for RSM data are identified in the
> OCSE Forms reference in Appendix B of this Help Guide.
>
> Bear in mind that data in published OCSE Annual Reports to Congress
> may have been updated or corrected by the State after a particular
> annual Report was published, due to any of a variety of reasons. It is
> possible that your data may differ slightly from data published in
> prior years. OCSE expects that the State will use the most accurate
> information available in the RSM, and annotate the narrative portion
> of the CBA section accordingly.

###### Collections

> In the RSM, collections are the FFY total of collections reported
> quarterly on OCSE Form 34A, Line 8. In general, this is the total
> amount of collections distributed during the year on behalf of AFDC
> TANF/Foster Care and Non-AFDC-TANF. Please consult the instructions
> for OCSE Form 34A for more detail on qualifying collections to be
> included in this total (OCSE AT-03-04). In general, this total
> includes all collections distributed and disbursed during the year,
> including interstate collections. Be aware that prior versions of this
> Form reported data on other lines. Line references for prior versions
> of this Form are identified in the OCSE Forms reference in the
> Appendix to this Help Guide.
>
> **Source Data for Collections**.
>
> Historical state collections input data can be found in the Total
> Distributed Collections tables included in the CSE Annual Reports to
> Congress. The [18^th^ through the 23^rd^ Annual Reports to
> Congress]{.underline} and the [1999 (*and subsequent*) Statistics
> Reports]{.underline} are located on the OCSE WEB Site at
> <http://www.acf.hhs.gov/programs/cse/prgrpt.htm>.
>
> Data in CSE Annual Reports to Congress derives from data submitted by
> states quarterly on OCSE Forms. Current and prior versions of OCSE
> Forms, and specific Line references for RSM data are identified in the
> OCSE Forms reference in Appendix B of this Help Guide.
>
> Bear in mind that data in published OCSE Annual Reports to Congress
> may have been updated or corrected by the State after a particular
> annual Report was published, due to any of a variety of reasons. It is
> possible that your data may differ slightly from data published in
> prior years. OCSE expects that the State will use the most accurate
> information available in the RSM, and annotate the narrative portion
> of the CBA section accordingly.

###### Net Administrative Costs 

> Net Administrative Costs are the FFY total of Net Administrative Costs
> reported quarterly on OCSE Form 396A, Line 3. In general, this figure
> represent the total costs to administer the Child Support Enforcement
> program that are eligible for Federal funding during the year, minus
> any ADP-related expenditures for the automated system. Consult the
> instructions for OCSE Form 396A for more detail on qualifying
> expenditures to be included in this total (OCSE AT-03-04). Be aware
> that prior versions of this Form reported data on other lines. Line
> references for prior versions of this Form are identified in the OCSE
> Forms reference in Appendix B of this Help Guide.
>
> **Source Data for Net Administrative Expenditures.**
>
> The Net Administrative Costs utilized in the RSM are annual totals for
> data reported by States on a quarterly basis on OCSE Form 396A
> (formerly 396 and 131). This data has not been reported in CSE Annual
> Reports to Congress, but should be available from State sources.
> Current and prior versions of OCSE Form 396A, and the specific Line
> references for Net Administrative Costs used in the RSM are identified
> in the OCSE Forms reference in Appendix B of this Help Guide

###### (ADP) Operations and Maintenance

> ADP O&M costs are the FFY total of ADP Operations and Maintenance
> Costs reported quarterly on OCSE Form 396A, Line 5. In general, this
> is the cost of operating and maintaining the automated system for the
> year, after it has been placed in active service for end users.
> Consult the instructions for OCSE Form 396A for more detail on
> qualifying the costs to be included in this total (OCSE AT-03-04). In
> particular, if the State reports aggregate totals for more than one
> project on this form, ensure that data used in the RSM represents only
> the CSE automated system.
>
> ADP Operations and Maintenance costs are accounted for separately from
> Total System Development Cost only after the system has been deployed
> for end use. Operations and Maintenance costs are included with Total
> System Development Costs through the end of the Base Year. For the
> purposes of setting a baseline for the RSM, ADP O&M costs for the Base
> Year are identified in Base Year Input. However, the costs themselves
> must be included in the Total System Development Costs. Starting in
> Benefit Year 1 of the RSM, the ADP O&M costs are no longer included in
> the Total System Development Cost, and are monitored and tracked
> separately by the RSM.
>
> **Source Data for ADP Operations and Maintenance Costs.**
>
> Since FFY 2003, ADP Operations and Maintenance has been a separate
> reporting category on OCSE Form 396A. Prior to that time, OCSE Forms
> did not require O&M costs for the automated CSE system to be reported
> separately. Prior year data should be available in Budget detail
> submitted to OCSE in past ADPUs, or in backup detail maintained by the
> State.

###### Total System Development Cost 

> The Total System Development Cost is the total cost for developing the
> automated system from planning through completion (PRWORA
> certification or completion of significant future enhancements).
> System development costs include both actual and estimated costs
> involved with system planning, concept design, hardware and software
> implementation and installation, and system test and training. (Also
> see the definition of ADP Operations and Maintenance costs.)
>
> **Source Data for Total System Development Cost**
>
> Consult prior ADPUs and historical project budget data to determine
> total system development cost.

###### System Life

> The System Life is the period of useful service anticipated for the
> CSE system. System life is initially identified in the Implementation
> Advance Planning Document. As a rule, OCSE expects a Child Support
> Enforcement System to have a useful life of 8 or more years after
> implementation.\
> \
> A State should extend the expected System Life when there is a
> significant delay in the development process. The System Life should
> also be extended when the system undergoes significant enhancement, to
> include an additional period of usefulness after enhancements are
> completed.
>
> The RSM accommodates a system life up to 15 years. The RSM uses the
> number of years identified for System Life to amortize the system
> development costs in breakeven calculations.
>
> RSM allows System Life to be modified at any time, automatically
> adjusting all breakeven calculations.
>
> **Source for System Life Data**
>
> The Implementation Advanced Planning Document identifies the expected
> life of the automated system. At minimum, in preparing initial data
> for the RSM, the System Life should be adjusted to reflect a
> reasonable period of system use after PRWORA Certification is
> achieved.

### APPENDIX B: Sources for Data, FFY 1991 to FFY 2002  {#appendix-b-sources-for-data-ffy-1991-to-ffy-2002 .unnumbered}

Data Sources for Caseload and Collections Data

+---+------+---+---+---------------------+--------+---------------------+
| * | **   | * | * |                     | **Data | **Notes**           |
| * | Data | * | * |                     | Y      |                     |
| Y | Ty   | T | T |                     | ears** |                     |
| e | pe** | a | a |                     |        |                     |
| a |      | b | b |                     |        |                     |
| r |      | l | l |                     |        |                     |
| * |      | e | e |                     |        |                     |
| * |      | * | T |                     |        |                     |
|   |      | * | i |                     |        |                     |
|   |      |   | t |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | e |                     |        |                     |
|   |      |   | * |                     |        |                     |
|   |      |   | * |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| * |      |   |   |                     |        |                     |
| * |      |   |   |                     |        |                     |
| C |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| l |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| d |      |   |   |                     |        |                     |
| \ |      |   |   |                     |        |                     |
| - |      |   |   |                     |        |                     |
| - |      |   |   |                     |        |                     |
| A |      |   |   |                     |        |                     |
| n |      |   |   |                     |        |                     |
| n |      |   |   |                     |        |                     |
| u |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| l |      |   |   |                     |        |                     |
| R |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| p |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| t |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| t |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| C |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| n |      |   |   |                     |        |                     |
| g |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| f |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| E |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| c |      |   |   |                     |        |                     |
| h |      |   |   |                     |        |                     |
| F |      |   |   |                     |        |                     |
| i |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| c |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| l |      |   |   |                     |        |                     |
| Y |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| , |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| O |      |   |   |                     |        |                     |
| C |      |   |   |                     |        |                     |
| S |      |   |   |                     |        |                     |
| E |      |   |   |                     |        |                     |
| F |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| m |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| 5 |      |   |   |                     |        |                     |
| 6 |      |   |   |                     |        |                     |
| , |      |   |   |                     |        |                     |
| 1 |      |   |   |                     |        |                     |
| 5 |      |   |   |                     |        |                     |
| 6 |      |   |   |                     |        |                     |
| , |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| 1 |      |   |   |                     |        |                     |
| 5 |      |   |   |                     |        |                     |
| 7 |      |   |   |                     |        |                     |
| A |      |   |   |                     |        |                     |
| p |      |   |   |                     |        |                     |
| p |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| p |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| i |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| t |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| f |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| Y |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| * |      |   |   |                     |        |                     |
| * |      |   |   |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 1 | Case | 3 | A |                     | 1987   | Before 1991: OCSE   |
| 9 | load | 4 | v |                     | --     | 56 Line 4 (A+B+C)   |
| 9 |      |   | e |                     | 1991   |                     |
| 1 |      |   | r |                     |        | 1991 on: OCSE 156   |
|   |      |   | a |                     |        | lines 4 & 5 (A+B+C) |
|   |      |   | g |                     |        |                     |
|   |      |   | e |                     |        |                     |
|   |      |   | A |                     |        |                     |
|   |      |   | n |                     |        |                     |
|   |      |   | n |                     |        |                     |
|   |      |   | u |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | C |                     |        |                     |
|   |      |   | S |                     |        |                     |
|   |      |   | E |                     |        |                     |
|   |      |   | C |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | s |                     |        |                     |
|   |      |   | e |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | o |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | d |                     |        |                     |
|   |      |   | . |                     |        |                     |
|   |      |   | . |                     |        |                     |
|   |      |   | . |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 1 | Case | 3 | A |                     | 1992,  | OCSE 156 lines 4 &  |
| 9 | load | 2 | v |                     | 1993,  | 5 (A + B + C)       |
| 9 |      |   | e |                     | 1994,  |                     |
| 2 |      |   | r |                     | 1995,  |                     |
| - |      |   | a |                     | 1996   |                     |
| 1 |      |   | g |                     |        |                     |
| 9 |      |   | e |                     |        |                     |
| 9 |      |   | A |                     |        |                     |
| 6 |      |   | n |                     |        |                     |
|   |      |   | n |                     |        |                     |
|   |      |   | u |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | C |                     |        |                     |
|   |      |   | S |                     |        |                     |
|   |      |   | E |                     |        |                     |
|   |      |   | C |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | s |                     |        |                     |
|   |      |   | e |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | o |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | d |                     |        |                     |
|   |      |   | F |                     |        |                     |
|   |      |   | Y |                     |        |                     |
|   |      |   | 1 |                     |        |                     |
|   |      |   | 9 |                     |        |                     |
|   |      |   | 9 |                     |        |                     |
|   |      |   | 2 |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 1 | Case | 2 | A |                     | 1997,  | OCSE 156 lines 4 &  |
| 9 | load | 6 | v |                     | 1998   | 5 (A + B + C)       |
| 9 |      |   | e |                     |        |                     |
| 7 |      |   | r |                     |        |                     |
| - |      |   | a |                     |        |                     |
| 1 |      |   | g |                     |        |                     |
| 9 |      |   | e |                     |        |                     |
| 9 |      |   | C |                     |        |                     |
| 8 |      |   | S |                     |        |                     |
|   |      |   | E |                     |        |                     |
|   |      |   | C |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | s |                     |        |                     |
|   |      |   | e |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | o |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | d |                     |        |                     |
|   |      |   | b |                     |        |                     |
|   |      |   | y |                     |        |                     |
|   |      |   | . |                     |        |                     |
|   |      |   | . |                     |        |                     |
|   |      |   | . |                     |        |                     |
|   |      |   | F |                     |        |                     |
|   |      |   | Y |                     |        |                     |
|   |      |   | 1 |                     |        |                     |
|   |      |   | 9 |                     |        |                     |
|   |      |   | 9 |                     |        |                     |
|   |      |   | 7 |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 1 | Case | 4 | T |                     | 1999   | OCSE 157 Lines 1    |
| 9 | load | 1 | o |                     |        | and 3 (10/98)       |
| 9 |      |   | t |                     |        |                     |
| 9 |      |   | a |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | C |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | s |                     |        |                     |
|   |      |   | e |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | o |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | d |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 2 | Case | 4 | T |                     | 2000   | OCSE 157 Lines 1    |
| 0 | load | 2 | o |                     |        | and 3 (10/98)       |
| 0 |      |   | t |                     |        |                     |
| 0 |      |   | a |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | C |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | s |                     |        |                     |
|   |      |   | e |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | o |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | d |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 2 | Case | 3 | T |                     | 2001   | OCSE 157 Lines 1    |
| 0 | load | 6 | o |                     |        | and 3 (10/98)       |
| 0 |      | , | t |                     |        |                     |
| 1 |      | 3 | a |                     |        |                     |
|   |      | 9 | l |                     |        |                     |
|   |      |   | C |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | s |                     |        |                     |
|   |      |   | e |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | o |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | d |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 2 | Case | 4 | T |                     | 2002   | OCSE 157 Lines 1    |
| 0 | load | 0 | o |                     |        | and 3 (10/98)       |
| 0 |      | , | t |                     |        |                     |
| 2 |      | 4 | a |                     |        |                     |
|   |      | 3 | l |                     |        |                     |
|   |      |   | C |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | s |                     |        |                     |
|   |      |   | e |                     |        |                     |
|   |      |   | l |                     |        |                     |
|   |      |   | o |                     |        |                     |
|   |      |   | a |                     |        |                     |
|   |      |   | d |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| * |      |   |   |                     |        |                     |
| * |      |   |   |                     |        |                     |
| C |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| l |      |   |   |                     |        |                     |
| l |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| c |      |   |   |                     |        |                     |
| t |      |   |   |                     |        |                     |
| i |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| n |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| - |      |   |   |                     |        |                     |
| - |      |   |   |                     |        |                     |
| A |      |   |   |                     |        |                     |
| n |      |   |   |                     |        |                     |
| n |      |   |   |                     |        |                     |
| u |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| l |      |   |   |                     |        |                     |
| R |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| p |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| t |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| t |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| C |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| n |      |   |   |                     |        |                     |
| g |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| f |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| E |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| c |      |   |   |                     |        |                     |
| h |      |   |   |                     |        |                     |
| F |      |   |   |                     |        |                     |
| i |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| c |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| l |      |   |   |                     |        |                     |
| Y |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| , |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| O |      |   |   |                     |        |                     |
| C |      |   |   |                     |        |                     |
| S |      |   |   |                     |        |                     |
| E |      |   |   |                     |        |                     |
| F |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| m |      |   |   |                     |        |                     |
| s |      |   |   |                     |        |                     |
| 3 |      |   |   |                     |        |                     |
| 4 |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| 3 |      |   |   |                     |        |                     |
| 4 |      |   |   |                     |        |                     |
| A |      |   |   |                     |        |                     |
| A |      |   |   |                     |        |                     |
| p |      |   |   |                     |        |                     |
| p |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| p |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| i |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| t |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| f |      |   |   |                     |        |                     |
| o |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| Y |      |   |   |                     |        |                     |
| e |      |   |   |                     |        |                     |
| a |      |   |   |                     |        |                     |
| r |      |   |   |                     |        |                     |
| * |      |   |   |                     |        |                     |
| * |      |   |   |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 1 | Col  | 4 |   | Total Distributed   | 5 yr   | OCSE 34, Line 13    |
| 9 | lect |   |   | Collections for 5   | period | (A + B + C)         |
| 9 | ions |   |   | Years               |        |                     |
| 1 |      |   |   |                     |        |                     |
| - |      |   |   |                     |        |                     |
| 1 |      |   |   |                     |        |                     |
| 9 |      |   |   |                     |        |                     |
| 9 |      |   |   |                     |        |                     |
| 8 |      |   |   |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 1 | Col  | 4 |   | Total Distributed   | 1995   | OCSE 34A Line 8E    |
| 9 | lect | , |   | Collections         | \      | (10/1/98)           |
| 9 | ions | 5 |   |                     | --1999 |                     |
| 9 |      |   |   |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 2 | Col  | 4 |   | Total Distributed   | 1996   | OCSE 34A Line 8E    |
| 0 | lect | , |   | Collections         | \      | (10/1/99)           |
| 0 | ions | 6 |   |                     | --2000 |                     |
| 0 |      |   |   |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 2 | Col  | 4 |   | Total Distributed   | 1      | OCSE 34A Line 8E    |
| 0 | lect | , |   | Collections         | 997\-- | (10/1/99)           |
| 0 | ions | 5 |   |                     | 2001   |                     |
| 1 |      |   |   |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+
| 2 | Col  | 4 |   | Total Distributed   | 2002   | OCSE 34A Line 8     |
| 0 | lect | , |   | Collections         |        | (10/1/99)           |
| 0 | ions | 5 |   |                     |        |                     |
| 2 |      |   |   |                     |        |                     |
+---+------+---+---+---------------------+--------+---------------------+

NOTE: Action Transmittals for OCSE 34A -- AT 00-02, AT 03-04

Action Transmittals for OCSE 157 -- 98-20, 99-15 10/98

### APPENDIX B: Data Sources, continued {#appendix-b-data-sources-continued .Style10}

Data Sources for Net Administrative Cost and ADP Operations and
Maintenance Data

+---+------+----+---+-----------------------+-----+----------------------+
| * | **Da | ** |   | **Form or Table       | **D | **OCSE Form**        |
| * | ta** | So |   | Name**                | ata |                      |
| F |      | ur |   |                       | Y   |                      |
| F |      | ce |   |                       | ear |                      |
| Y |      | ** |   |                       | s** |                      |
| * |      |    |   |                       |     |                      |
| * |      | ** |   |                       |     |                      |
|   |      | Fo |   |                       |     |                      |
|   |      | rm |   |                       |     |                      |
|   |      | ** |   |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+
| * |      |    |   |                       |     |                      |
| * |      |    |   |                       |     |                      |
| N |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| A |      |    |   |                       |     |                      |
| d |      |    |   |                       |     |                      |
| m |      |    |   |                       |     |                      |
| i |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| i |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| i |      |    |   |                       |     |                      |
| v |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| E |      |    |   |                       |     |                      |
| x |      |    |   |                       |     |                      |
| p |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| d |      |    |   |                       |     |                      |
| i |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| u |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| - |      |    |   |                       |     |                      |
| - |      |    |   |                       |     |                      |
| B |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| o |      |    |   |                       |     |                      |
| u |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| c |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| A |      |    |   |                       |     |                      |
| P |      |    |   |                       |     |                      |
| D |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| d |      |    |   |                       |     |                      |
| P |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| o |      |    |   |                       |     |                      |
| j |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| c |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| R |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| c |      |    |   |                       |     |                      |
| o |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| d |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| ( |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| d |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| f |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| 1 |      |    |   |                       |     |                      |
| 9 |      |    |   |                       |     |                      |
| 9 |      |    |   |                       |     |                      |
| 9 |      |    |   |                       |     |                      |
| , |      |    |   |                       |     |                      |
| O |      |    |   |                       |     |                      |
| C |      |    |   |                       |     |                      |
| S |      |    |   |                       |     |                      |
| E |      |    |   |                       |     |                      |
| 3 |      |    |   |                       |     |                      |
| 9 |      |    |   |                       |     |                      |
| 6 |      |    |   |                       |     |                      |
| A |      |    |   |                       |     |                      |
| ) |      |    |   |                       |     |                      |
| * |      |    |   |                       |     |                      |
| * |      |    |   |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+
| 1 | Net  | 1  | A |                       | 199 | OCSE 131 (Part 1)    |
| 9 | A    | 31 | l |                       | 1-1 | Line 9               |
| 9 | dmin |    | l |                       | 997 |                      |
| 1 |      |    | O |                       |     |                      |
| - |      |    | t |                       |     |                      |
| 1 |      |    | h |                       |     |                      |
| 9 |      |    | e |                       |     |                      |
| 9 |      |    | r |                       |     |                      |
| 7 |      |    | E |                       |     |                      |
|   |      |    | x |                       |     |                      |
|   |      |    | p |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | u |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | ( |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | g |                       |     |                      |
|   |      |    | u |                       |     |                      |
|   |      |    | l |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | F |                       |     |                      |
|   |      |    | F |                       |     |                      |
|   |      |    | P |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | ) |                       |     |                      |
|   |      |    |   |                       |     |                      |
|   |      |    | N |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | : |                       |     |                      |
|   |      |    | N |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | A |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | m |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | w |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | p |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | l |                       |     |                      |
|   |      |    | y |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | f |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | d |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+
| 1 | Net  | 3  | A |                       | 1   | OCSE 396 Line 10     |
| 9 | A    | 96 | l |                       | 998 |                      |
| 9 | dmin |    | l |                       |     |                      |
| 8 |      |    | O |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | h |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | A |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | m |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | v |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | E |                       |     |                      |
|   |      |    | x |                       |     |                      |
|   |      |    | p |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | u |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    |   |                       |     |                      |
|   |      |    | N |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | : |                       |     |                      |
|   |      |    | N |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | A |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | m |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | w |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | p |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | l |                       |     |                      |
|   |      |    | y |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | f |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | . |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+
| 1 | Net  | 39 | N |                       | 199 | OCSE 396A Line 3     |
| 9 | A    | 6A | e |                       | 9-2 |                      |
| 9 | dmin |    | t |                       | 003 |                      |
| 9 |      |    | A |                       |     |                      |
| - |      |    | d |                       |     |                      |
| 2 |      |    | m |                       |     |                      |
| 0 |      |    | i |                       |     |                      |
| 0 |      |    | n |                       |     |                      |
| 3 |      |    | i |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | v |                       |     |                      |
|   |      |    | e |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+
| * |      |    |   |                       |     |                      |
| * |      |    |   |                       |     |                      |
| A |      |    |   |                       |     |                      |
| D |      |    |   |                       |     |                      |
| P |      |    |   |                       |     |                      |
| O |      |    |   |                       |     |                      |
| p |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| i |      |    |   |                       |     |                      |
| o |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| d |      |    |   |                       |     |                      |
| M |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| i |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| c |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| - |      |    |   |                       |     |                      |
| - |      |    |   |                       |     |                      |
| B |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| o |      |    |   |                       |     |                      |
| u |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| c |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| A |      |    |   |                       |     |                      |
| P |      |    |   |                       |     |                      |
| D |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| d |      |    |   |                       |     |                      |
| P |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| o |      |    |   |                       |     |                      |
| j |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| c |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| R |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| c |      |    |   |                       |     |                      |
| o |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| d |      |    |   |                       |     |                      |
| s |      |    |   |                       |     |                      |
| ( |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| n |      |    |   |                       |     |                      |
| d |      |    |   |                       |     |                      |
| a |      |    |   |                       |     |                      |
| f |      |    |   |                       |     |                      |
| t |      |    |   |                       |     |                      |
| e |      |    |   |                       |     |                      |
| r |      |    |   |                       |     |                      |
| 1 |      |    |   |                       |     |                      |
| 9 |      |    |   |                       |     |                      |
| 9 |      |    |   |                       |     |                      |
| 9 |      |    |   |                       |     |                      |
| , |      |    |   |                       |     |                      |
| O |      |    |   |                       |     |                      |
| C |      |    |   |                       |     |                      |
| S |      |    |   |                       |     |                      |
| E |      |    |   |                       |     |                      |
| 3 |      |    |   |                       |     |                      |
| 9 |      |    |   |                       |     |                      |
| 6 |      |    |   |                       |     |                      |
| A |      |    |   |                       |     |                      |
| ) |      |    |   |                       |     |                      |
| * |      |    |   |                       |     |                      |
| * |      |    |   |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+
| 1 | ADP  | 1  | O |                       | 1   | OCSE 131 (Part 1)    |
| 9 | O&M  | 31 | t |                       | 991 | Line 7               |
| 9 |      |    | h |                       |     |                      |
| 1 |      |    | e |                       |     |                      |
| - |      |    | r |                       |     |                      |
| 1 |      |    | A |                       |     |                      |
| 9 |      |    | D |                       |     |                      |
| 9 |      |    | P |                       |     |                      |
| 7 |      |    | E |                       |     |                      |
|   |      |    | x |                       |     |                      |
|   |      |    | p |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | u |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | ( |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | g |                       |     |                      |
|   |      |    | u |                       |     |                      |
|   |      |    | l |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | F |                       |     |                      |
|   |      |    | F |                       |     |                      |
|   |      |    | P |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | ) |                       |     |                      |
|   |      |    |   |                       |     |                      |
|   |      |    | N |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | : |                       |     |                      |
|   |      |    | A |                       |     |                      |
|   |      |    | D |                       |     |                      |
|   |      |    | P |                       |     |                      |
|   |      |    | O |                       |     |                      |
|   |      |    | & |                       |     |                      |
|   |      |    | M |                       |     |                      |
|   |      |    | w |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | p |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | l |                       |     |                      |
|   |      |    | y |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | f |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | . |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+
| 1 | ADP  | 3  | O |                       | 1   | OCSE 396 Line 8      |
| 9 | O&M  | 96 | t |                       | 998 |                      |
| 9 |      |    | h |                       |     |                      |
| 8 |      |    | e |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | A |                       |     |                      |
|   |      |    | D |                       |     |                      |
|   |      |    | P |                       |     |                      |
|   |      |    | E |                       |     |                      |
|   |      |    | x |                       |     |                      |
|   |      |    | p |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | u |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | ( |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | 6 |                       |     |                      |
|   |      |    | 6 |                       |     |                      |
|   |      |    | % |                       |     |                      |
|   |      |    | F |                       |     |                      |
|   |      |    | F |                       |     |                      |
|   |      |    | P |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | ) |                       |     |                      |
|   |      |    | N |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | : |                       |     |                      |
|   |      |    | A |                       |     |                      |
|   |      |    | D |                       |     |                      |
|   |      |    | P |                       |     |                      |
|   |      |    | O |                       |     |                      |
|   |      |    | & |                       |     |                      |
|   |      |    | M |                       |     |                      |
|   |      |    | w |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | p |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | l |                       |     |                      |
|   |      |    | y |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | f |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | . |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+
| 1 | ADP  | 39 | A |                       | 1   | OCSE 396A Line 4     |
| 9 | O&M  | 6A | D |                       | 999 | (10/1/98)            |
| 9 |      |    | P |                       |     |                      |
| 9 |      |    | O |                       |     |                      |
|   |      |    | p |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | r |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | d |                       |     |                      |
|   |      |    | M |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | i |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | e |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | a |                       |     |                      |
|   |      |    | n |                       |     |                      |
|   |      |    | c |                       |     |                      |
|   |      |    | e |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+
| 2 | ADP  | 39 | A |                       | 200 | OCSE 396A Line 5     |
| 0 | O&M  | 6A | D |                       | 0-2 | (10/1/99)            |
| 0 |      |    | P |                       | 002 |                      |
| 0 |      |    | C |                       |     |                      |
| - |      |    | o |                       |     |                      |
| 2 |      |    | s |                       |     |                      |
| 0 |      |    | t |                       |     |                      |
| 0 |      |    | s |                       |     |                      |
| 2 |      |    | - |                       |     |                      |
|   |      |    | - |                       |     |                      |
|   |      |    | N |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | A |                       |     |                      |
|   |      |    | P |                       |     |                      |
|   |      |    | D |                       |     |                      |
|   |      |    | ( |                       |     |                      |
|   |      |    | 6 |                       |     |                      |
|   |      |    | 6 |                       |     |                      |
|   |      |    | % |                       |     |                      |
|   |      |    | F |                       |     |                      |
|   |      |    | F |                       |     |                      |
|   |      |    | P |                       |     |                      |
|   |      |    | ) |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+
| 2 | ADP  | 39 | A |                       | 2   | OCSE 396A Line 5     |
| 0 | O&M  | 6A | D |                       | 003 | (10/1/03)            |
| 0 |      |    | P |                       |     |                      |
| 3 |      |    | C |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | t |                       |     |                      |
|   |      |    | s |                       |     |                      |
|   |      |    | - |                       |     |                      |
|   |      |    | - |                       |     |                      |
|   |      |    | N |                       |     |                      |
|   |      |    | o |                       |     |                      |
|   |      |    | A |                       |     |                      |
|   |      |    | P |                       |     |                      |
|   |      |    | D |                       |     |                      |
|   |      |    | ( |                       |     |                      |
|   |      |    | 6 |                       |     |                      |
|   |      |    | 6 |                       |     |                      |
|   |      |    | % |                       |     |                      |
|   |      |    | F |                       |     |                      |
|   |      |    | F |                       |     |                      |
|   |      |    | P |                       |     |                      |
|   |      |    | ) |                       |     |                      |
+---+------+----+---+-----------------------+-----+----------------------+

NOTE: Action Transmittals for OCSE Forms: 131 -- AT 8912, AT 9311;

Action Transmittals for OCSE Form 396 -- AT 97-14; 396A -- AT 98-38, AT
00-02, and AT 03-04.

[^1]: ACF *Companion Guide 3: Cost/Benefit Analysis Illustrated for
    Child Support Enforcement Systems, rev June 2004*

[^2]: ACF *Companion Guide 3: Cost/Benefit Analysis Illustrated for
    Child Support Enforcement Systems, rev June 2004*

[^3]: ACF *Companion Guide 3: Cost/Benefit Analysis Illustrated for
    Child Support Enforcement Systems, rev June 2004*

[^4]: ACF *Companion Guide 3: Cost/Benefit Analysis Illustrated for
    Child Support Enforcement Systems, rev June 2004*

[^5]: ACF *Companion Guide 3: Cost/Benefit Analysis Illustrated for
    Child Support Enforcement Systems, rev June 2004*

[^6]: ACF *Companion Guide 3: Cost/Benefit Analysis Illustrated for
    Child Support Enforcement Systems*