Form 34A finanacial report

U.S. DEPARTMENT OF HEALTH and HUMAN SERVICES
Office of Child Support Enforcement

OMB APPROVED.
Control No. 0970-0181

DRAFT FEB 2014

Expires: xx/xx/xxxx

FORM OCSE-34: CHILD SUPPORT ENFORCEMENT PROGRAM QUARTERLY COLLECTION REPORT
PART 1: COLLECTIONS RECEIVED, DISTRIBUTED and UNDISTRIBUTED
State /Tribe :

Quarter Ended:

SECTION A.

Mark Box:
Initial Report

Revised Report

AVAILABLE COLLECTIONS

(G) Total

1.

Balance Remaining Undistributed at End of Last Quarter (Carried from Line 9b, Part 1 of Previous Quarter)……………$

2.

Collections Received During the Quarter…………………………………..………………………………………………………$
2a. From Offset of
2e. From IV-D & Non-IV-D
Federal Tax Refund...... $
Income Withholding...... $
2b. From Offset of
2f. From
Other States or Tribes. $
State Tax Refund.......... $
2c. From Offset of
2g From
Unemployment Comp... $
Other Countries……….. $
2d. Through Administra2h From
tive Enforcement........ $
Other Sources.............. $

3.

Net Amount of Increasing and (Decreasing) Adjustments..................................................................................................$

4.

Collections Sent During the Quarter Outside the Reporting State's IV-D Program…………………………….…………… $

4a
STATES

4b.
4c.

Sent to Non IV-D
Families……………
Sent to Other
States or Tribes..... $
Sent to Other
Countries……………

(A) Current IV-A
Assistance

(B) Current IV-E
Assistance

(C) Former IV-A
Assistance

(D) Former IV-E
Assistance

(E) Medicaid Never
Assist.

(F) Other Never
Assistance

(G) Total

$
$

$

$

$

$

$
$

5.

(Reserved)

6.

Remaining Collections Available for Distribution…………………………………………………………………………………$

SECTION B.
7a.
STATES

7b.
7c.
7d.
7e.
STATES

DISTRIBUTED / UNDISTRIBUTED COLLECTIONS

Collections
Passed Through………$
Dist As Assistance
Reimbursement……… $
Dist As Medical
Support…………………$
Distributed To
Family or FC………… $
Fees Withheld
by State or Tribes……………..

(G) Total

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

8.

Total
Distributed.................. $

9.

Gross Undistributed Collections.....………………….…………............................................................................................ $

9a.

Undistributed Collections Determined Undistributable and Abandoned…………………………...………………………… $

9b.

Net Undistributed Collections (Report on Line 1, Part 2) (Carry forward to Line 1, Part 1, Next Quarter)…………………$

SECTION C.
10a.
STATES

10b.
STATES

11.

$

$

$

FEDERAL SHARE / FEES

Fed Share of
IV-E Collect……………
Fed Share of
IV-A Collect……………$

(G) Total

$

$
$

$
$

Fees Retained by Other States…………………………………………………..…………………………………………………$

This certifies that the information on this form is accurate and true to the best of my knowledge and belief.
Signature, Approving State Official

Signature, IV-D Agency Director

Typed Name, Title, Agency

Form OCSE-34A 34 - Part 1 (10/01/20xx)

Date:

Typed Name, Title, Agency

Replaces 10/01/20 07 version.

Date:

mhb

U.S. DEPARTMENT OF HEALTH and HUMAN SERVICES
Office of Child Support Enforcement

OMB APPROVED.

DRAFT FEB 2014

Control No. 0970-0181
Expires: xx/xx/xxxx

FORM OCSE-34: CHILD SUPPORT ENFORCEMENT PROGRAM QUARTERLY COLLECTION REPORT
PART 2: ITEMIZED UNDISTRIBUTED COLLECTIONS
(Completion Optional for Tribes)
State /Tribe :

Quarter Ended:

Mark Box:
Initial Report

1 Net Undistributed Collections - (from Line 9b, Part 1, of this report) ……………………...………...…
(Also equal to the sum of Lines 2 and 8 and the sum of Lines 14 through 20, below.)

Revised Report

$

SECTION A: NET UNDISTRIBUTED COLLECTIONS BY CATEGORY
2 Portion of Net Undistributed Collections Pending Distribution……………………………………………......... $
The amount in Item 2 must equal the sum of the amounts in Items 3 through 7. Attach any explanatory comments.

3 Collections Received Within The Past Two Business Days….....................................................……………........ $
4 Collections From Tax Offsets Being Held for Up To Six Months.............................………………………….......… $
5 Collections Received and Being Held for Future Support..................................................................................... $
6 Collections Being Held Pending the Resolution of Legal Disputes.........................................................................$
7 Collections Being Held Pending Transfer to Other State or Federal Agency......................................................... $

8 Portion of Net Undistributed Collections Unresolved………………………………………………………........ $
The amount in Item 8 must equal the sum of the amounts in Items 9 through 13. Attach any explanatory comments.

9 Unidentified Collections........................................................................................................................................

$

10 Collections Being Held Pending the Location of the Custodial or Non-Custodial Parent.......................................$
11 Collections Disbursed but Uncashed and Stale-Dated........................................................................................... $
12 Collections With Inaccurate or Missing Information................................................................................................ $
13 Other Collections Remaining Undistributed.........................................................................................................

$

SECTION B: NET UNDISTRIBUTED COLLECTIONS BY AGE
14 Collections Remaining Undistributed Up to 2 Business Days of Receipt…………………..…………………………$
15 Collections Remaining Undistributed More Than 2 Days, But Not More Than 30 Days……………….………….. $
16 Collections Remaining Undistributed More Than 30 Days, But Not More Than 6 Months……………..……….… $
17 Collections Remaining Undistributed More Than 6 Months, But Not More Than 1 Year…………………...……… $
18 Collections Remaining Undistributed More Than 1 Year, But Not More Than 3 Years…………………...…………$
19 Collections Remaining Undistributed More Than 3 Years, But Not More Than 5 Years…………..………...………$
20 Collections Remaining Undistributed More Than 5 Years…...........................................................................…… $
Form OCSE-34A 34 - Part 2

(10/01/20xx)

Replaces 10/01/20 07 version.

mhb

DRAFT Feb 2014
INSTRUCTIONS FOR COMPLETION OF FORM OCSE-34
CHILD SUPPORT ENFORCEMENT PROGRAM
QUARTERLY COLLECTION REPORT
Paperwork Burden Statement. According to the Paperwork Reduction Act, as amended, no response is required
to a c ollection of information request unless it displays a v alid OMB Control Number. The valid OMB control number for
Form OCSE-34 is 0970-0181. Public reporting burden for this collection of information is estimated to average 14 hours
per r esponse, i ncluding time for r eviewing instructions, s earching existing d ata s ources, g athering a nd maintaining the
data needed, and completing and reviewing the collection of information. Send comments regarding the burden estimate
or any other aspect of this collection of information, including s uggestions for r educing t his bu rden, to the O ffice of
Management and Budget, Paperwork Reduction Project, Washington, DC 20503

General Instructions
Applicability: Completion of this report is required by each State or each Indian Tribe, Tribal
organization and Tribal consortia (hereinafter, “Tribe”) with an approved title IV-D plan to administer the
Child Support Enforcement Program under title IV-D of the Social Security Act (hereinafter, “the Act”).
Some information required on this report is applicable only to State-run programs and are clearly
identified.
The information reported on this form is reviewed by various components of the Administration for Children
and Families (ACF) to award funds, determine the accuracy of reported collections and to provide reports
to Congress. Determinations regarding accuracy will be made in accordance with applicable Federal
statute, regulations and policy.
These instructions are intended to assist in the completion of this form and clarify the applicable
Federal statutes, regulations and policies.
Where a conflict exists, this form and these instructions do not supersede such documents.


Due Dates.

States: In accordance with regulations found at 45 CFR 304.25, each quarterly collection report
must be submitted in conjunction with the quarterly expenditure report no later than 30 days after
the end of each fiscal quarter, i.e., no later than January 30, April 30, July 30 and October 30,
respectively.
Tribes: In accordance with regulations found at 45 CFR 309.170(a) each quarterly collection report
must be submitted no later than 30 days after the end of the first three quarters and no later than 90
days after the end of the fourth quarter, i.e., no later than January 30, April 30, July 30 and
December 30, respectively.

•

Reporting Format.
o
o
o
o
o

Enter the name of the State or Tribe.
Enter the end date of the fiscal quarter being reported.
Enter the report type. Check box to indicate whether this is a new report (first submission for
that quarter) or a revision of a report previously submitted for the same quarter.
Round all entries to the nearest dollar; do not include cents.
Where there is no information to report for an individual data entry item, enter zero ($0) or leave
blank.

1

DRAFT Feb 2014
•

Submission.
States and Tribes are required to submit this form electronically through the ACF On-Line Data
Collection (OLDC) system, which requires pre-registration and the use of an approved digital signature.
Once submitted through OLDC, a duplicate paper copy should not be submitted either by mail, email or
fax.
If any State or Tribe is able to clearly demonstrate a lack of internet access, computer capacity or other
circumstance that prevents electronic filing of Form OCSE-34, it may submit a written statement to the
ACF Office of Grants Management requesting a one-year waiver from this online electronic filing
requirement. If a waiver is approved, a paper copy, with an original signature, must be submitted to
the ACF Office of Grants Management (address below), with an additional copy to the appropriate
Regional Grants Officer.
Administration for Children and Families
Office of Grants Management
Division of Mandatory Grants
Att’n: Child Support Enforcement
370 L’Enfant Promenade, SW – 6th Floor East
Washington, DC 20447
For additional information, see Office of Grants Management Action Transmittal, OGM-AT-13-01, dated
September 25, 2013.

•



Signatures.

This report must be electronically signed (or hand-signed, if applicable) and dated by the State or Tribal
official responsible for the administration of the title IV-D program or other official responsible for the
financial administration of this program. The individual signing this report is certifying to the correctness
and accuracy of the information on this reporting form and on any accompanying documents.

Revisions.

If the State or Tribe needs to change or correct the reported collections, a revised report may be
submitted. However, a revised report will not be accepted from States after the collections reported in
the original submission have been used in the calculation of a quarterly grant award. Any revised report
must be submitted no later than 90 days following the end of the quarter (i.e., no later than March 31,
June 30, September 30 or December 31). Any additional changes to the reported collections that must
be reported after that time must be included as an adjustment on a subsequent collection report.
To allow OCSE to properly and accurately compute the annual incentive payment
earned by each State, no re-submissions, revisions or adjustments of collection
reports submitted for any quarter of the fiscal year will be accepted by OCSE later
than December 31 - 3 months after the end of that Federal fiscal year. Only data
received by OCSE as of that date will be used in the publication of statistical data.

Definitions:
•

Collections Received. A child support payment is considered to be collected and received by
o A State: On the date it arrives at the State Disbursement Unit
o A Tribe: On the date it arrives at the Tribal Finance Office or, under a Tribe-State agreement,
on the date it arrives at the State Disbursement Unit.

2

DRAFT Feb 2014
Alternatively, a child support payment is also considered to be collected and received on the date it
arrives at the collection point designated by the State or Tribe via mail, private courier, electronic
transfer or hand delivery.
o
o

o

If elected by the State or Tribe, the date of withholding by an employer may be deemed to be
the date of collection and receipt.
Any amounts received and reasonably identifiable as a child support collection under title IV-D
must be reported on Line 2 of Part 1 of this form, even if an individual amount cannot be
immediately associated with a specific title IV-D case.
Any amount paid in advance of its due date (a "prepaid" or “future” collection) must also be
reported on Line 2 of Part 1 in the quarter received, even if it is known that distribution and
disbursement will not occur until a later quarter.

•

Collections Distributed and Disbursed. The procedure for distributing collections is described
under Section 457 of the Social Security Act.
o “Distribution” is the identification and allocation or apportionment of a support collection to
current and past-due support, as applicable, of a specific case or individual.
o “Disbursement” is the actual process of dispensing or paying out the collection.
o To be considered “distributed” under Section 457 of the Act – and reported on Lines 7a
through 7d of Part 1 of this form - a collection must be both distributed and disbursed
according to a specified allocation and the definitions above.
o Any collection that has been distributed (i.e., “identified and allocated or apportioned”) but
not disbursed (i.e., “dispensed or paid out”) is considered “undistributed” under Section 457
and is reported on this form on Line 9 of Part 1 and in the appropriate category of Part 2.

•

Disbursement Date. A collection is considered disbursed on the date the funds are forwarded via
check, electronic transfer or other means to the intended final recipient, including the custodial
family, State or Tribe or Federal agency, including those agencies that administer programs under
titles IV-A, IV-E and XIX of the Social Security Act. For these purposes, the “date” is the
disbursement date as recorded in the State’s or Tribe’s automated child support enforcement
system.

•

IV-D Case. Any child support enforcement case in which the custodial parent has either assigned
his or her rights to receive support payments to the State or Tribe as a condition of receiving
assistance (either as a current or former recipient of such assistance) or has filed an application for
services available under Title IV-D.
Although Federal statute requires that States process Non-IV-D cases that meet certain prescribed
criteria, these collections are not considered title IV-D cases. Similar Non-IV-D case processing is
optional for Tribes.

•

Non-IV-D Case. Any child support enforcement case in which the custodial parent has neither
assigned his or her rights to receive support to the State nor has filed an application for services
available under Title IV-D. Note: Tribes are not required to process Non-IV-D collections.

•

FMAP Rate. A Federal Medical Assistance Percentage (FMAP) rate is a Federal funding rate
calculated by the U.S Department of Health and Human Services and is based on the relative per
capita income of each State or each Federally-recognized Tribe’s service area. These rates, which
may change annually and may differ from State-to-State and from Tribe-to-Tribe, range from a
statutory minimum of 50 percent to a statutory maximum of 83 percent. (§1905(b) of the Act)

3

DRAFT Feb 2014
•

State FMAP Rates. These rates are used in the Child Support Enforcement Program to calculate
the Federal share of child support collections. These rates are published annually in the Federal
Register.
o

o
•

In accordance with Section 457(c)(3)(A) of the Act, the FMAP rate is fixed at 75 percent for
Puerto Rico, Guam and the Virgin Islands for collections on behalf of current or former title
IV-A cases.
In accordance with Section 457(e)(1) of the Act, the FMAP rate is fixed at 50 percent for
Puerto Rico for collections on behalf of current or former title IV-E cases.

Tribal FMAP Rates. These rates are not used in the Child Support Enforcement Program. These
rates are calculated annually by the Department of Health and Human Services and are used only
to determine the Federal share of maintenance assistance payments for any Tribe operating an
approved Foster Care, Adoption Assistance or Guardianship Assistance Program under title IV-E of
the Social Security Act. These rates may also be used by a State operating these programs under
a Tribe-State agreement.

4

DRAFT Feb 2014
PART 1: COLLECTIONS RECEIVED, DISTRIBUTED and UNDISTRIBUTED
Column Instructions:
Collections are reported in the appropriate column, A through F, based on the status of the case and
children on whose behalf the collection was received, e.g., currently receiving assistance, formerly
received assistance, or never received assistance.
Status Change. In instances where it is known that a case has changed its status (e.g., from former
to current assistance or vice versa) between the date a collection is received and the date of
distribution and disbursement, report the amount distributed in Column A through F in accordance
with the case status as of the date of receipt of the collection.
Column A: Current IV-A Assistance. Collections received and distributed on behalf of children
who are recipients of Temporary Assistance for Needy Families (TANF) under title IV-A of the Act.
In addition, the children's support rights have been assigned to the State or Tribe and a referral to
the State’s or Tribe’s IV-D agency has been made.
Column B: Current IV-E Assistance. Collections received and distributed on behalf of children
who are entitled to Foster Care maintenance assistance payments under title IV-E of the Social
Security Act. In addition, the children's support rights have been assigned to the State or Tribe and a
referral to the State’s or Tribe’s IV-D agency has been made.
Column C: Former IV-A Assistance. Collections received and distributed on behalf of children who
formerly received assistance through either the Aid to Families with Dependent Children Program
(AFDC) or the Temporary Assistance to Needy Families Program (TANF) under title IV-A of the
Social Security Act.
Column D: Former IV-E Assistance. Collections received and distributed on behalf of children who
formerly received assistance through the Foster Care Program under title IV-E of the Social Security
Act.
Column E: Medicaid Never Assistance. Collections received and distributed on behalf of children
who are receiving Child Support Enforcement services under title IV-D of the Social Security Act, and
who are either currently receiving or who have formerly received Medicaid payments under title XIX of
the Social Security Act, but who are not currently receiving and who have never formerly received
assistance through either the AFDC, TANF or Foster Care programs under either title IV-A or title IVE, respectively, of the Social Security Act.
Column F: Other Never Assistance. Collections received and distributed on behalf of children who
are receiving Child Support Enforcement services under title IV-D of the Social Security Act, but who
are not currently receiving and have never formerly received either Medicaid payments under title XIX
or who are not currently receiving and who have never formerly received assistance through either
the AFDC, TANF or Foster Care programs under either title IV-A or title IV-E, respectively, of the
Social Security Act.
Column G: Total. Enter, where applicable, the sum of the amounts entered in Cols. A through F.

10

DRAFT Feb 2014
Line-by-Line Instructions:
SECTION A. AVAILABLE COLLECTIONS
Line 1. Balance Remaining Undistributed From Previous Quarter. The amount of Net
Undistributed Collections from the previous quarter constitutes the starting balance for this quarter.
 [This amount is carried from Line 9b of Part 1 of this report from the previous quarter.]
Line 2. Collections Received During the Quarter. The total amount of all collections received
on behalf of title IV-D cases by the State or Tribe during the quarter from various sources. Include
amounts that will ultimately be sent to another State or Tribe, to other countries or to Non-IV-D cases
(see instructions for Line 2e, below) within this State or Tribe. The aggregate amount reported on this
line is itemized on Lines 2a through 2h based on the source of each individual collection.
 [Calculated as the Sum of Lines 2a through 2h.]
Lines 2a through 2h. Collections Received Itemized in Accordance With the Source of the
Collection.
o Report all collections received on behalf of title IV-D cases during the quarter based on the
source of each collection.
o If no collection is received from a specific source, enter “0” on that line.
o Amounts reported on Lines 2a through 2h must be "net" amounts, reduced by any collections
returned to the payer during the quarter. Examples: (a) Any Federal income taxes reported
as “offset” and later returned by the IRS would be reported as a decreasing adjustment on
Line 2a in the quarter returned. (b) Any collection found to be undistributable and later
returned to the non-custodial parent would be reported as a decreasing adjustment in the
quarter returned to the non-custodial parent on the same line on which it was initially reported
as “received.”
•

Line 2a. From the Offset of Federal Income Tax Refunds. Amounts received on
behalf of IV-D cases as a result of offset by the IRS of refunds from Federal income tax
returns. Report the full amount of the collection, prior to the reduction for the FMS* service
fee. The FMS* service fee may be claimed as an expense on Form OCSE-396. (Do not
include amounts received through the IRS "full collection" process.)
(*FMS: Formerly, Financial Management Service, Department of the Treasury.
Now, Bureau of the Fiscal Service, Department of the Treasury.)
 [This is a direct entry.]

•

Line 2b. From the Offset of State Income Tax Refunds. Amounts received on behalf
of IV-D cases as a result of the offset by the State (or by the Tribe under the terms of a TribeState agreement) of refunds from State income tax returns.
 [This is a direct entry.]

•

Line 2c. From the Offset of Unemployment Compensation Payments. Amounts
received on behalf of IV-D cases as a result of the offset of unemployment compensation
insurance payments.
 [This is a direct entry.]

•

Line 2d. Through Procedures for the High Volume, Automated Administrative
Enforcement in Interstate Cases (AEI). Amounts received on behalf of IV-D cases as the

11

DRAFT Feb 2014
"assisting State or Tribe" for AEI requests in accordance with Section 466(a)(14) of the Social
Security Act. (Any amount reported on this line will be forwarded to the requesting State or
Tribe during the current quarter or in a subsequent quarter.)
 [This is a direct entry.]
•

Line 2e. From IV-D and Non-IV-D Income Withholding.
STATES AND TRIBES: Amounts received on behalf of IV-D cases through either voluntary or
involuntary income withholding, including withholding actions initiated prior to the effective
date of Section 466(a)(1) of the Social Security Act.
STATES ONLY: Also include amounts received only through income withholding on behalf of
Non-IV-D cases pursuant to Section 466(a)(8)(B) of the Social Security Act and where a
support order was initially issued on or after January 1, 1994. (Tribes do not process
collections from Non-IV-D cases.)
 Note: Under section 466(b)(8) of the Social Security Act, “…’income’ means any periodic
form of payment due to an individual, regardless of source, including wages, salaries,
commissions, bonuses, worker’s compensation, disability, payments pursuant to a pension
or retirement program, and interest.” State or Tribal law may include additional categories
of income.
 [This is a direct entry.]

•

Line 2f. From Other State or Tribes. Amounts received as the “initiating” State or Tribe
in intergovernmental IV-D cases from the “responding” State or Tribe operating a IV-D
program. Also include any amounts received as the “requesting” State or Tribe in AEI cases.
Any fees or recovered costs that are retained by the other State or Tribe are reported on Line
11 and are not included on this line.
 [This is a direct entry.]

•

Line 2g. From Other Countries. Amounts received as the “initiating” State or Tribe of a
formal request for child support enforcement services made to a foreign country or political
subdivisions in accordance with Section 459A of the Social Security Act. Also include any
collections received as a result of a reciprocal agreement made by the State or Tribe with the
foreign country or political subdivisions. Any fees retained by the other country or political
subdivision are reported on Line 11 and are not included on this line.
Collections reported on this line are limited to those forwarded from the child support (or
equivalent) agency in a foreign country, state or province directly to the IV-D agency of the
reporting State or Tribe in accordance with the terms of an existing reciprocal agreement. Do
Not include routine collections received directly by the State’s or Tribe’s IV-D agency from an
NCP living abroad. Those collections are reported on another sub-category of Line 2, based
on the source of the collection.
 (Note: A current list of foreign countries or political subdivisions that have agreed to
provide reciprocal child support enforcement services is published periodically in the
Federal Register by the US Department of State.)
 [This is a direct entry.]

•

Line 2h. From Other Sources. All other amounts - not reported above – received on
behalf of IV-D cases through the State’s or Tribe’s own collections procedures. This includes,
but is not limited to: (a) payments received directly from non-custodial parents; (b) collections
received through the IRS' full collection process; (c) collections received as a result of the

12

DRAFT Feb 2014
administrative offset process; and (d) collections received through the Financial Institution
Data Match. For “administrative offset” collections, report the full amount of the collection,
prior to the reduction for the FMS service fee. The FMS service fee may be claimed as an
expense on Form OCSE-396.
 [This is a direct entry.]
Line 3. Net Amount of Increasing and Decreasing Adjustments. Enter on this line any entry
necessary to correct previous reporting that cannot be corrected with an entry on another reporting
line. This line may remain blank or may be a negative number. Any entry on this line must be
explained with a footnote or attachment.
For example, include on this line any former undistributed collection, previously escheated by the
State or Tribe as “abandoned property” and reported as program income, which can now be either
distributed to the custodial parent or returned to the non custodial parent. (If distributed, the amount
must also be reported on Lines 7a through 7d, below, as applicable; if returned, the amount must also
be included as a negative adjustment on Lines 2a through 2g, above, as applicable. Any amount
must also be reported as a prior quarter decreasing adjustment to program income on Line 2a of
Form OCSE-396.)
 [This is a direct entry.]
Line 4. Collections Sent During the Quarter to Cases Outside the State or Tribe’s Own Title
IV-D Program.
o These include title IV-D collections that are not the responsibility of the reporting State or
Tribe to distribute or disburse in accordance with Section 457 of the Social Security Act and
non-title IV-D collections. The amount reported on this line is itemized on Lines 4a through
4c based on the destination of each individual collection.
o Report all collections that are forwarded during the quarter to other recipients based on the
forwarded destination of each collection.
o If no collection is forwarded to specific destination (line 4a, 4b or 4c), enter “0” on that line.
•

Line 4a. Collections Sent to Non-IV-D Families.
TRIBES: THIS LINE IS OPTIONAL
Amounts sent during the quarter to the custodial parent of a Non-IV-D case. These amounts
were initially reported on Line 2e as received only through income withholding on behalf of
Non-IV-D cases and processed through the State Disbursement Unit.
 [This is a direct entry.]

•

.

Line 4b. Collections Sent to Other States or Tribes. Amounts initially collected as the
“responding” State or Tribe in intergovernmental IV-D cases to a request from the “initiating”
State or Tribe and forwarded during the quarter to that State or Tribe for distribution. Also
include any amounts collected as the “assisting” State in AEI cases and forwarded during the
quarter to the “requesting” State or Tribe for distribution. These amounts are initially reported
on Line 2 as received from one or more applicable sources
 [This is a direct entry.]
(The amounts reported by States on this line are used in the computation of the annual
incentive payment sent to States, including “double counting” of entries in Cols. A
through E for the State Collection Base computation.)

13

DRAFT Feb 2014
•

Line 5.

Line 4c. Collections Sent to Other Countries. Collections reported on this line are
limited to those forwarded during the quarter from the IV-D agency of the reporting State or
Tribe to the child support (or equivalent) agency in a foreign country, state or province in
accordance with the terms of an existing reciprocal agreement. These amounts are received
by the reporting State or Tribe in response to a request for child support enforcement services
from a foreign country, state or province in accordance with Section 459A of the Social
Security Act. These amounts are initially reported on Line 2 as received from one or more
applicable sources.
 [This is a direct entry.]
(Reserved.)

Line 6. Remaining Collections Available for Distribution. The amount of collections available
to the State or Tribe for distribution during the quarter in accordance with Section 457 of the Social
Security Act.
 [Calculated as the Sum of Lines 1 + 2 + 3 Minus Line 4.]
SECTION B. DISTRIBUTED/UNDISTRIBUTED COLLECTIONS

Line 7a. Collections Passed Through to the Family.
TRIBES: LEAVE THIS LINE BLANK.
STATES: PARTICIPATION IN THE “PASS THROUGH” PROCESS AND ENTRIES ON THIS LINE ARE
OPTIONAL

A part of the distribution process where collections received on behalf of current or former
title IV-A families are disbursed directly to the families and bypass the remaining distribution
processes, subject to the following requirements:
•

(Column A) For collections on behalf of families currently receiving TANF assistance
under title IV-A, the State may elect to pass through and disburse directly to the family an
amount defined as the “excepted portion” and limited to no more than $100 per month (no
more than $300 per quarter) for each case with one child and limited to no more than
$200 per month (no more than $600 per quarter) for each case with 2 or more children.
Any collection that remains above that monthly limit (or lesser “pass through” amount as
the State may elect) will continue to be distributed in accordance with the remaining
distribution processes. (See Sec 457(a)(6)(B) of the Act.)

•

(Column C) For collections on behalf of families who formerly received TANF or AFDC
assistance under title IV-A, the State may elect to pass through and disburse directly to
the family up to the full amount collected if that amount had been applied to “nonassigned arrearages.” If the State elects to pass through less than the full amount, any
collection that remains will continue to be distributed in accordance with the remaining
distribution processes. (See Sec 457(a)(6)(A) of the Act.)

•

(Columns B and D) The pass through provision is not available for collections received
on behalf of families who currently receive or formerly received maintenance assistance
payments through the Foster Care Program under title IV-E.
14

DRAFT Feb 2014
•

(Column E and F) The pass through provision is not available for collections received on
behalf of families who never received assistance.
 [These are direct entries in columns A and C.]

Line 7b. Collections Distributed As Assistance Reimbursement.
TRIBES: LEAVE THIS LINE BLANK.
For States, this is a part of the distribution process where a portion of the collections not
“passed through” to the families is designated as reimbursement to the State and Federal
governments as their respective shares of past Title IV-A TANF or AFDC assistance
payments (Columns A and C) or past Title IV-E Foster Care maintenance payments (Column
B and D). The actual calculation of the Federal share of the child support collection is made
on Lines 10a and 10b, by applying the FMAP rate for this State for this fiscal year to the
entries on this line. (Some States have subsequently elected to distribute all or part of the
State share of child support collections to the families.)
 [These are direct entries in columns A through D; No entries in columns E and F.]
Line 7c.

Collections Distributed As Medical Support Payments.

A part of the distribution process where the portion of the collection, if any, specifically
designated in a support order for medical support is reported on this line. If the medical
support portion of the collection reported on this line has been assigned to the State, it must
be forwarded to the Medicaid agency for distribution in accordance with current Medicaid
regulations under title XIX of the Social Security Act. Otherwise, the medical support portion
of the collection reported on this line must be forwarded to the family.
 [These are direct entries in columns A through F.]
Line 7d.

Collections Distributed To The Family or Foster Care.

A part of the distribution process where collections not previously reported on Lines 7a, 7b,
or 7c as “pass through,” “assistance reimbursement,” or “medical support,” respectively, are
distributed and disbursed to the family or to the foster care agency to be used on the child’s
behalf. Include on this line any collections distributed to the family but assigned by the family
and forwarded to another agency (e.g., Foster Care or Child Care program). Also include on
this line collections distributed to the family but sent, at the direction of the family, to the
address of a private collection agency. In a situation where a State retains a mandatory $25
fee from a collection in a “Never Assistance” case (Columns E and F), only the portion
distributed and disbursed to the family is reported on this line; the fee is reported separately
on Line 7e, below.
 [These are direct entries in columns A through F.]

15

DRAFT Feb 2014
Line 7e. Fees Withheld by the State.
TRIBES: LEAVE THIS LINE BLANK.
In Never Assistance cases only (Column E and F), States are required to collect a mandatory
$25 fee for every case with collections of at least $500 during a calendar year. A State may
pay the $25 fee itself, collect the fee from either the custodial or non-custodial parent or
withhold $25 from the collection. Only States that elect to withhold the fee from the collection
report those fees on this line. Regardless how collected, all fees – including the amounts
reported on this line – are considered program income and must also be included on Line 2a
of Form OCSE-396.
 [These are direct entries in columns E and F.]
Line 8.

Total Collections Distributed During the Quarter.

The sum of all collections reported as distributed and disbursed during the quarter as “pass
through,” “assistance reimbursement,” “medical support" and including the mandatory $25
fees withheld by States.
 [Calculated as the Sum of Lines 7a through 7e in columns A through F.]
(STATES ONLY: The amounts reported on this line are used in the computation of the
annual incentive payment, including “double counting” of entries in Cols A through E
for the State Collection Base computation.)
Line 9. Gross Undistributed Collections. The amount of collections that the State or Tribe was
unable to distribute during the quarter. [Calculated as Line 6 Minus Line 8; also calculated as the Sum
of Lines 9a + 9b.]
Line 9a. Undistributed Collections Determined to be Abandoned Property and
Undistributable. The portion of the amount reported on Line 9 that, despite numerous attempts,
the State or Tribe has been unable to distribute in accordance with the provisions of Section 457 of
the Social Security Act and is also unable to return to the non-custodial parent. At the point in time
when, in accordance with the specific provisions, time frames and circumstances mandated by law,
the State or Tribe transfers these undistributable collections to an abandoned property office, the
State treasury, a designated trust fund or some other account outside of the control of the State or
Tribe title IV-D agency, the amounts are considered to have been classified as abandoned property
and must be reported on this line. (If State or Tribal law does not require that abandoned property be
identified each quarter, this line may be left blank in quarters where such a determination is not
made.)
The amount on this line is also considered "program income" and must be included:
• By States: On Line 2b of Part 1 of Form OCSE-396, the "Child Support Enforcement Program
Expenditure Report” and
• By Tribes: On Line 10m of Form SF-425, “Federal Financial Report.”
In the event that a collection now being reported as undistributable can be properly identified,
distributed and disbursed in the future, this transaction and reporting can be reversed at that time.
(See instructions for Line 3.)

16

DRAFT Feb 2014
(Note: Some States or Tribes have internal accounting procedures where, once these undistributable
collections are transferred outside the control of the IV-D agency to another office, account or fund of
the State or Tribe or a political subdivision, they are no longer available to the State’s or Tribe’s child
support enforcement program. Regardless of these internal procedures, these funds are required to
be reported as program income in the quarter in which they are first transferred outside the control of
the IV-D agency)
 [This is a direct entry. Enter as a positive number.]
Line 9b. Net Undistributed Collections. The amount of collections that remain undistributed at
the end of this quarter and remain available for distribution in a future quarter.
 [Calculated as Line 9 Minus Line 9a.]
 [This amount is also reported on Line 1 of Part 2 of this report and is further itemized
based on the rationale for its “undistributed” status.]
 [This amount is carried forward to Line 1 of Part 1 of Form OCSE-34 to be submitted for
the next quarter.]
SECTION C. FEDERAL SHARE / FEES
Line 10a.

Federal Share of Title IV-E Collections.

TRIBES: LEAVE THIS LINE BLANK. TRIBES ARE NOT REQUIRED TO CALCULATE A
FEDERAL SHARE OF COLLECTIONS.
The portion of child support collections used to reimburse the Federal government for its share of
past assistance payments under title IV-E of the Social Security Act. The Total entered in Column G
is carried forward and entered on Part I, Line 3, Column (b), of Form CB-496 ”Title IV-E Programs
Quarterly Financial Report.”
 [Calculated as Line 7b, columns B and D, respectively, times the current quarter FMAP rate.]
Line 10b.

Federal Share of Title IV-A Collections.

TRIBES: LEAVE THIS LINE BLANK. TRIBES ARE NOT REQUIRED TO CALCULATE A
FEDERAL SHARE OF COLLECTIONS.
.
The portion of child support collections used to reimburse the Federal government for its share of
past assistance payments under title IV-A of the Social Security Act. The Total entered in Column G
is carried forward and entered on Part I, Line 9, Column B of Form OCSE-396, The “Quarterly Report
of Expenditures and Estimates” for the Child Support Enforcement Program.
 [Calculated as Line 7b, columns A and C respectively, times the current quarter FMAP rate.]
Line 11. Fees Retained by Other State or Tribes. The amount of fees or costs recovered and
retained by other State or Tribes from collections forwarded to the reporting State or Tribe. The net
amount of the collection forwarded is reported on Line 2f. Amounts entered on this line are not
included on any other line of this report. (The amount reported in this entry is used in the annual
incentive payment calculation.)
 Note: International agreements currently in place between the United States government and
foreign governments do not permit either country to retain a fee. If the reporting State enters
into a separate reciprocal agreement with a foreign country or political subdivision not
included in the international agreements that does permit fees to be retained from the
collection, such fees must also be reported on this line.
 [This is a direct entry based on information received from other States and countries.]

17

DRAFT Feb 2014

PART 2: ITEMIZED UNDISTRIBUTED COLLECTIONS
(TRIBES: COMPLETION OF PART 2 IS OPTIONAL.)
Part 2 of Form OCSE-34 provides a “snapshot” of the composition of the undistributed collection
balance as reported on Line 9b of Part 1 as of the last business day of the fiscal quarter. It
identifies undistributed collections by different definitional categories in Section A and by different
age groupings in Section B. Whenever there is no entry that meets the criteria for a specific line,
an entry of zero ($0) is acceptable for that line.

Line-by-Line Instructions:
Line 1. Net Undistributed Collections. The amount of collections that remain undistributed at
the end of this quarter and remain available for distribution in a future quarter.
 [Carried Forward From Line 9b, Part 1]
 [Also calculated as the Sum of Lines 2 + 8, below and the Sum of Lines 14 through 20, below.]
SECTION A. NET UNDISTRIBUTED COLLECTIONS BY CATEGORY
Line 2. Portion of Net Undistributed Collections Pending Distribution. The portion of net
undistributed collections reported above that have been identified and allocated to a particular
account and which can reasonably be expected to be distributed and disbursed through normal
processing at a date certain or a date determined by law in the near future. These undistributed
collections include, but are not limited to:
(i)
collections that were received within the past two business days following receipt, and
pending distribution within federal timelines;
(ii)
collections being held for up to six months that were offset from refunds from joint Federal tax
returns of Non-TANF families;
(iii)
collections received and held for future support;
(iv)
collections held pending resolutions of a legal dispute and any timely appeal (including but not
limited to estate resolutions; contested paternity; contested tax, insurance, and pension
intercepts; arrearage balance disputes; contested bank levies; contested seizures of lottery
winnings, and other lump-sum seizures; etc.)
(v)
collections processed, but not yet transferred to other state or federal agencies administering
programs, including TANF, Foster Care and Medicaid,
 [Calculated as the Sum of Lines 3 through 7.]
Line 3. Collections Received Within the Past Two Business Days. The portion of the
undistributed collections reported on Line 2 that was received from non-custodial parents within the
last two business days of the quarter, but which was not distributed and disbursed by the end of the
last business day of the quarter. It is expected that the amounts reported on this line will be
disbursed within two business days of receipt, most likely on the first or second business day of the
next quarter. (Where it is known that a collection will remain undistributed due to some other reason,
e.g., “tax offsets,” “legal disputes,” “pending location,” “unidentified,” etc., the amount must be
reported on the line appropriate to that category and not reported on Line 3.)
 [This is a direct entry.]

18

DRAFT Feb 2014
Line 4. Collections From Tax Offsets Being Held for Up To Six Months. The portion of the
undistributed collections reported on Line 2 that was received from non-custodial parents through the
offset of refunds from jointly-filed Federal tax returns. Those refunds, which may be held for a period
of up to six months, are those that would be allocated and disbursed to Non-TANF families. It is
expected that the amounts reported on this line will be disbursed when legal ownership of the tax
refund has been determined, but in no case later than six months from the date of receipt.
 [This is a direct entry.]
Line 5. Collections Received and Being Held for Future Support. The portion of the
undistributed collections reported on Line 2 that was received from non-custodial parents in an
amount that exceeds the amount due for current support and any arrears and is intended as support
for a future month. It is expected that the amounts reported on this line will be disbursed during one
or more months following the end of the current quarter.
 [This is a direct entry.]
Line 6. Collections Being Held Pending the Resolution of Legal Disputes. The portion of
the undistributed collections reported on Line 2 that was received from non-custodial parents and is
being held pending either the expiration of the deadline for filing an administrative or judicial appeal or
a decision resolving an administrative appeal or court action. These legal disputes include the
resolution of an estate, contested paternity, contested tax, insurance, and pension intercepts,
contested arrearage balances, contested bank levies; contested seizures of lottery winnings, other
lump-sum seizures and other similar issues. It is expected that the amounts reported on this line will
be disbursed immediately upon resolution of the legal dispute.
 [This is a direct entry.]
Line 7. Collections Being Held Pending Transfer to Other State or Federal Agency. The
portion of the undistributed collections reported on Line 2 that was received from non-custodial
parents and is being held pending their transfer to other Federal or non-Federal programs, including
TANF, Foster Care and Medicaid. It is expected that the amounts reported on this line will be
disbursed within 30 days of the end of the current quarter.
 [This is a direct entry.]
Line 8. Portion of Net Undistributed Collections Unresolved. The portion of net undistributed
collections reported above that either have not been fully identified or allocated and do not have a
definite disbursement date due to insufficient information. These undistributed collections include, but
are not limited to:
(i)
unidentified collections;
(ii)
collections pending the location of the custodial or noncustodial parent;
(iii)
collections initially disbursed by check that remains uncashed and is now considered staledated and non-negotiable in accordance with State law and procedures;
(iv)
collections with inaccurate or missing information, including, but not limited to, information to
be supplied by an employer or where the amount of the payment does not equal the
transmittal amount; collections received on cases with no open or active account; and other
data issues;
(v)
Other collections remaining undistributed.
 [Calculated as the Sum of Lines 9 through 13.]
Line 9. Unidentified Collections. The portion of the undistributed collections reported on Line 8
that was received in a manner that prevents it from being identified to the specific case to which the
collection should be allocated. It is expected that the amounts reported on this line will remain in this

19

DRAFT Feb 2014
status for an indefinite period until identification becomes possible or until the collection meets the
State criteria to be escheated as “abandoned property,” and transferred to Line 9a of Part 1 of this
form.
 [This is a direct entry.]
Line 10. Collections Being Held Pending the Location of the Custodial or Non-Custodial
Parent. The portion of the undistributed collections reported on Line 8 that was received and was
allocated to a specific case. This includes payments to custodial parents, refunds to non-custodial
parents or other payments that cannot be disbursed due to the unknown whereabouts of the intended
payee of the collection. It is expected that the amounts reported on this line will remain in this status
for an indefinite period until either the payee is located, a refund is made to the payer (if appropriate
under State procedures) or until the collection meets the State criteria to be escheated as
“abandoned property,” and transferred to Line 9a of Part 1 of this form.
 [This is a direct entry.]
Line 11. Collections Disbursed but Uncashed and Stale-Dated. The portion of the
undistributed collections reported on Line 8 that was received and was allocated to a specific case
and properly disbursed by check. The check was subsequently not cashed by the intended recipient,
is now considered stale-dated and non-negotiable in accordance with State law and procedures. It is
expected that the amounts reported on this line will remain in this status only until the collection is redisbursed to a parent at a reliable address or until the amount is recharacterized as “Pending the
Location of the...Parent” and transferred to Line 10 of this report.
 [This is a direct entry.]
Line 12. Collections With Inaccurate or Missing Information. The portion of the undistributed
collections reported on Line 8 that was received and was allocated to a specific case, but cannot be
properly disbursed due to inaccurate or missing information, including information to be supplied by
an employer or where the amount of the payment does not equal the transmittal amount or collections
received on cases with no open or active account; or other similar data issues. It is expected that the
amounts reported on this line will remain in this status for an indefinite period until all necessary and
accurate information becomes available or until the collection meets the State criteria to be escheated
as “abandoned property,” and transferred to Line 9a of Part 1 of this form.
 [This is a direct entry.]
Line 13. Other Collections Remaining Undistributed. The portion of the undistributed
collections reported on Line 8 that was received by the State but cannot be disbursed due to some
inconsistent or anomalous situation not included in lines 9 through 12, above. It is expected that the
amounts reported on this line will remain in this status for an indefinite period until the situation is
rectified or until the collection meets the State criteria to be escheated as “abandoned property,” and
transferred to Line 9a of Part 1 of this form.
 [This is a direct entry.]

SECTION B. NET UNDISTRIBUTED COLLECTIONS BY AGE
Line 14. Collections Remaining Undistributed Up to 2 Business Days. The portion of the net
undistributed collections reported on Line 1 that remains undistributed for up to two business days
from the date of receipt.
 [This is a direct entry.]

20

DRAFT Feb 2014
Line 15. Collections Remaining Undistributed More Than 2 Days but Not More Than 30 Days.
The portion of the net undistributed collections reported on Line 1 that remains undistributed for more
than two business days but equal to or less than 30 calendar days from the date of receipt.
 [This is a direct entry.]
Line 16. Collections Remaining Undistributed More Than 30 Days but Not More Than 6
Months. The portion of the net undistributed collections reported on Line 1 that remains
undistributed for more than 30 calendar days but equal to or less than 6 months from the date of
receipt.
 [This is a direct entry.]
Line 17. Collections Remaining Undistributed More Than 6 Months but Not More Than 1
Year. The portion of the net undistributed collections reported on Line 1 that remains undistributed
for more than 6 months but equal to or less than 1 year from the date of receipt.
 [This is a direct entry.]
Line 18. Collections Remaining Undistributed More Than 1 Year but Not More Than 3 Years.
The portion of the net undistributed collections reported on Line 1 that remains undistributed for more
than 1 year but equal to or less than 3 years from the date of receipt.
 [This is a direct entry.]
Line 19. Collections Remaining Undistributed More Than 3 Years but Not More Than 5
Years. The portion of the net undistributed collections reported on Line 1 that remains
undistributed for more than 3 years but equal to or less than 5 years from the date of receipt.
 [This is a direct entry.]
Line 20. Collections Remaining Undistributed More Than 5 Years. The portion of the net
undistributed collections reported on Line 1 that remains undistributed for more than 5 years from the
date of receipt.
 [This is a direct entry.] )

21