Source: http://www.acf.hhs.gov/css/resource/implementation-of-a-revised-and-consolidated-financial-reporting-form
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Implementation of a Revised and Consolidated Financial Reporting Form | Office of Child Support Enforcement | Administration for Children and Families
April 26, 1989 About:State/Local Child Support AgenciesTopics:Federal ReportingTypes:PolicyAction Transmittals (AT) Share
OCSE-AT-89-08
SUBJECT: Implementation of a revised and consolidated single financial reporting form for the Child Support Enforcement Program.
BACKGROUND: For some time, the Office of Management and budget (OMB) has promoted the development of a standardized reporting format to be used by State agencies administering Federal public assistance programs. This standardized format for expenditure data will combine the periodic reporting functions now accomplished with the use of different forms for budget projections, quarterly grant estimates and quarterly expenditure reporting.
In addition, with the enactment of the Family Support Act of 1988 (Public Law 100-485), some changes were made in the Federal funding of the Child Support Enforcement Program. The existing financial reporting forms were consolidated and revised to accommodate the statutory changes and the OMB requirements.
ATTACHMENTS:1. Cross Reference Table detailing the equivalent data elements between Form OCSE-131 and the forms it is replacing.
2. Form OCSE-131, "Child Support Enforcement Program Financial Report," including:
- Part 1: "Quarterly Report of Expenditures and Estimates"
- Part 2: "Prior Quarter Expenditure Adjustments"
Instructions for the completion of these forms are printed on the reverse side of each form. Additional information related to the completion and submission of this report is included below, as "Special Information".
NOTE: The implementation and use of Form OCSE-131 does not change the requirement for State agencies to submit Form OCSE-34, "Quarterly Report of Collections". This form continues to be due thirty days following the end of each fiscal quarter to report the receipt and disposition of child support collections.
INFORMATION:1. Arithmetic "check points" are provided in several places on Part 1 and 3 of this form. Each of these calculations must be satisfied for this report to be considered "full and complete" and mathematically correct.
2. To conform with generally accepted accounting principles and HHS Departmental Appeals Board decisions, the definitions of a current and prior quarter expenditures have been adjusted:
- Current quarter expenditures are those actually made during the current quarter, including any pertaining to obligations incurred in a prior quarter.
- Prior quarter adjustments are only those actually made during a previous quarter but not reported at that time as a "current quarter" expenditure. These include, but are not limited to: (a) expenditures made too late in the fiscal quarter to be posted and reported in a timely manner; (b) expenditures made by the local IV-D office but not reported to the State IV-D agency in time to be included in the quarterly expenditure report; (c) any adjustments uncovered during the course of an audit or financial review of prior quarters.
3. For conformity, fiscal quarters are now referenced solely by their "ending" date. Previously, quarters for grant estimates were referenced by the "quarter beginning" date.
4. Increasing and decreasing expenditure claims from prior quarters, previously reported in separate columns on Form OCSE-41 are now combined and reported as a "net" amount in a single column on Part 1 of Form OCSE-131. However, the requirement to detail the individual increasing and decreasing claims, previously done with the use of Form OCSE-41-SUPP, remains in effect with Part 2.
5. The instructions for reporting prior quarter adjustments for fees, costs recovered, interest and other program income on lines 2 and 3 of Part 1 have been changed. States are now expected to report these prior quarter adjustments in the same manner as any other similar prior quarter adjustments.
6. The due dates for all parts of this form have been standardized. Previously, different financial reports were submitted on different filing schedules. (See "Submittal Schedule.")
7. A table detailing the Federal financial rates under title IV-D is provided in Part 1 for reference and convenience. The following items of importance should be noted:
- The regular FFP rate decreases to 66 percent beginning October 1, 1989.
- Laboratory paternity determination costs became eligible for Federal funding at the enhanced FFP rate of 90 percent beginning October 1, 1988. Any adjustments for periods prior to October 1, 1988 will be calculated at the regular FFP rate appropriate to the period being adjusted.
SCHEDULE: Part 1:To be submitted each quarter.
Part 2:To be submitted as an attachment to Part 1 only when "Prior Quarter Adjustments" are shown in column (b) of Part 1.
Part 3: To be submitted semiannually, following the 2nd and 4th quarters.
Based on the above, a quarterly submission of Form OCSE-131 may include only Part 1, Parts 1 and 2, Parts 1 and 3 or all three parts. However, regardless of a State's particular filing requirements for any quarter, the necessary parts are to be submitted together. Form OCSE-131 (and Form OCSE-34) is to be submitted within thirty days of the end of the applicable fiscal quarter;
1st quarter submission: Due January 30
2nd quarter submission: Due April 30
3rd quarter submission: Due July 30
4th quarter submission: Due October 30
DATE: The use of Form OCSE-131 is required for Fiscal Year 1990, i.e., for all reports due to be submitted after December 31, 1989. The following implementation schedule is provided for guidance.
Ended Due Use Form
Expenditures: 9/30/89 10/30/89 OCSE-41
12/31/89 1/30/90 OCSE-131, Part 1
Estimates: 12/31/89 8/15/89 OCSE-65
3/31/90 11/15/89 OCSE-65
6/30/90 1/30/90 OCSE-131, Part 1
Projections: 9/30/89 11/15/89 OCSE-25
3/31/90 4/30/90 OCSE-131, Part 3
SCHEDULE: The following copies of Form OCSE-131 are to be sent by the dates shown above:
M/S OFM/DGM
SUPERSEDED MATERIAL: Action Transmittal OCSE-AT-85-4, dated April 5, 1985, insofar as it pertains to the use of Form OCSE-25, and "current quarter" use of Forms OCSE-41 and OCSE-41-SUPP.