Form OCSE-34A, "Quarterly Report of Collections"

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 collection of information request unless it displays a valid 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 response, including time for reviewing instructions, searching existing data sources, gathering
and 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 suggestions for
reducing this burden, to the Office 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 45
days after the end of each fiscal quarter, i.e., no later than February 15, May 15, August 15 and
November 15, respectively.
Tribes: In accordance with regulations found at 45 CFR 309.170(a) each quarterly collection
report must be submitted no later than 45 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 February 15, May 15,
August 15 and December 30, respectively.

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Reporting Format.
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

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.

Submission.
Beginning with FY 2014, electronic online reporting has been required of all grantees for all
periodic financial forms for all ACF grant programs. States and Tribes are required to submit
Form OCSE-34 electronically through the ACF On-Line Data Collection (OLDC) system, which
requires pre-registration and the use of an approved digital signature. A timely filed electronic,
online submission with a digital signature is the only submission needed or accepted and will
fulfill the regulatory requirement for providing this information. Paper copies of these reports

Instructions for Completion of Form OCSE-34

are no longer being accepted either by mail, by fax or as an email attachment. (See ACF Office
of Grants Management Action Transmittal, OGM-AT-13-01, September 25, 2013.)
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Signatures.
This report must be electronically signed 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.
SUBMISSION DEADLINE
In accordance with 45 CFR 301.15 (b)(2): “ No submission, revisions, or

adjustments of the financial reports submitted for any quarter of a fiscal
year will be accepted by OCSE later than December 31, which is 3 months
after the end of the fiscal year.”
Only data received by OCSE by that date will be used in the calculation of annual
incentive payments and in the publication of statistical data.
Definitions:
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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.
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

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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 IVD 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.

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o
o
o

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.
“Disbursement” is the actual process of dispensing or paying out the collection.
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.
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.

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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.

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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.

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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.

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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)

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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
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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
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Instructions for Completion of Form OCSE-34

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.

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 IV-E,
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.

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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 child support collections
received 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 child support collections received 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.”
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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, or as
determined by the Tribe under the terms of a Tribe-State agreement. Report the full amount of
the collection, prior to the reduction for the service fee imposed by the Department of the
Treasury*. This service fee may be claimed as an expense on Form OCSE-396. (Do not
include amounts received through the IRS "full collection" process.)
(*This fee is imposed by the Department of the Treasury’s Bureau of Fiscal Services,
formerly the Financial Management Service. It may still be referenced as the “FMS Fee.”)
 [This is a direct entry.]

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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 Tribe-State
agreement) of refunds from State income tax returns.
 [This is a direct entry.]

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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.]

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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
"assisting State or Tribe" for AEI requests in accordance with Section 466(a)(14) of the Social
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Security Act. An AEI request is based on the identification by a State or Tribe, through an
automated data match with a financial institution, of assets of the non-custodial parent in the
other State or Tribe and the seizure of those assets through appropriate procedures. (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.]
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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.
 Note: If a State has any non IV-D collections received through methods other than through
wage withholding, these cases are outside the purview of the Federal Child Support
Enforcement Program. These collections are not reported on any line of this report.
 [This is a direct entry.]

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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.]

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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.]

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Instructions for Completion of Form OCSE-34

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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
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 OCSE396.)
 [This is a direct entry.]
Line 4. Collections Sent During the Quarter to Cases Outside the State or Tribe’s Own Title IVD 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.
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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 NonIV-D cases and processed through the State Disbursement Unit.
 [This is a direct entry.]

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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.]

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(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.)
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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:
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(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.)

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(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 “non-assigned
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.)

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(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.

•

(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). 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.]

Line 7e. Fees Withheld by the State.
TRIBES: LEAVE THIS LINE BLANK.

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Instructions for Completion of Form OCSE-34

The State must impose an annual fee of $25 for any case in which the State has collected and
disbursed to the family at least $500 in collections during the calendar year. This fee is
applicable only in cases that have never received assistance under title IV-A through a State
AFDC or TANF program or a Tribal TANF program. Accordingly, this fee will never be
imposed in current or former title IV-A cases (Columns A and C); may occasionally be imposed
in current or former title IV-E cases (Columns B and D) in those rare situations when the $500
annual collection and disbursement threshold is reached; and will often be imposed in Never
Assistance cases (Columns E and F).
A State may: (a) pay the $25 fee itself, (b) collect the $25 fee from the custodial parent, (c)
collect the $25 fee from the non-custodial parent, or (d) withhold the $25 fee from the child
support collection prior to disbursement.
Only States that elect to withhold the fee from collections report the 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 B, D, 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.”
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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.)
(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 for States.)
 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

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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.]

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

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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.]
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
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collection should be allocated. It is expected that the amounts reported on this line will remain in this
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.]

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Instructions for Completion of Form OCSE-34

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.] )

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