1. STATE REPORTS CS 34/CS 35, CS 356, CS 921, and CS 1257

2. 2 Purpose of Session Identify five important reports, Discuss the basic data found in the reports, Discuss ideas for uses of the reports, and Provide resources to further investigate the reports.

3. 3 Let’s have some Fun With State Reports What do these reports tell the state/federal agencies? How are the reports completed? When are the reports completed? Who approves the reports? Why are the reports important?

4. 4 The CS 34/ CS 35 Reports The Monthly Report of Collections and Distributions (CS 34) is a report of the Local Child Support Services Agency (LCSA) program financial information used for state and federal reporting purposes. The CS 34 is the primary reporting format to satisfy federal reporting requirements. The CS 34 is a summary report. The Supplement to the CS 34 (CS 35) The CS 35 was designed to capture state only requirements and to provide specific CS 34 line item detail, and is divided into six sections

5. 5 What do the CS 34/CS 35 Reports tell the state/federal agencies? The CS 34/CS 35 reflect collections received and collections distributed and disbursed for the applicable reporting period. Any amount received and reasonably identifiable as a child support collection under Title IV-D (Social Security Act of 1934, as amended) must be reported on the CS 34/CS 35.

6. 6 What does the CS 35 Report tell the state/federal agencies? The CS 35 was designed to capture state only requirements and to provide specific CS 34 line item detail, and is divided into six sections: ~Section A provides detailed information about collections from other sources; ~Section B provides supporting detail for net increasing/decreasing adjustments; ~Sections C and D provide data related to current and former assistance cases; ~Section E provides supporting detail for net undistributed collections; and ~Section F provides supporting detail for child/family/spousal collections distributed to the family.

7. 7 Terminology A child support payment is considered to be “received” on the date it arrives at the SDU, even if first received at an LCSA and was forwarded. A collection is considered “distributed” if it has been “identified and allocated or apportioned” even if not disbursed. A “disbursement” occurs on the date the funds are forwarded from the SDU to the intended final recipient (including the custodial parent, state or federal agency), via check/warrant, EPC or other means.

8. 8 General Requirements (CS 34/CS 35): ~IV-D Case. When a party is receiving child support services offered through a local child support agency available under Title IV-D of the Social Securty Act. ~Fees. Any collection or distribution of fees such as genetic testing fees are accounted for in these reports. ~Collections Returned to Payor(s). Amounts returned to a payor are accounted for in these reports. ~Inter-County Collections. Amounts forwarded to California counties, other states or tribal IV-D agencies are accounted for in these reports.

9. 9 More General Requirements: If a check/warrant used to disburse a collection is returned as undeliverable or remains uncashed and is considered “stale”, that amount can no longer be considered to be disbursed and so an adjustment is shown on the reports. Adjustments are made to the same collection line as the initial source on the current month report.

10. 10 Let’s Take a Look at the CS 34 and CS 35

11. 11 How, When and Who… The CS 34 and CS 35 reports are produced from the CSE system. The cells are automatically populated. The CS 34 and CS 35 are the responsibility of DCSS to produce and approve. LCSAs do not have the ability to modify the reports. Reports are prepared monthly and are available for review on the DCSS Secure Website. (https://counties.dcss.ca.gov)https://counties.dcss.ca.gov LCSAs are advised by DCSS, via email, when the reports are available for review. The LCSA is responsible to review and advise the state of identified issues.

12. 12 Why are the CS 34 and CS 35 Important? These reports are important to the state and federal government because they provide summary and detailed information about what monies are brought in and sent out by the LCSA.

13. The Administrative Expense Claim (CS 356) The Administrative Expense Claim (AEC) is an administrative report that captures detailed expenditure information for the LCSAs’ operations. 13

14. What does the CS 356 (AEC) tell the state? The objective of the CS356 is to assist DCSS and each of the LCSAs in the claiming of federally eligible administrative costs. The CS356 provides information to DCSS about each LCSA’s costs of doing business in areas such as personnel expenses, contract expenses (direct and indirect), EDP costs, amounts of abatements, as well as other information. 14

15. Terminology Each data set has instructions for what expenses are included in that cell. Expenses paid by the LCSA as overhead in accordance with the Countywide Cost Allocation Plan (A-87) are reflected in the CS356. Early Intervention activities are captured in detail on the CS356.2 portion of the CS356. 15

16. General Requirements (CS 356): ~ LCSA staff input data into the CS356 via a web-based form. ~ The CS356 has subparts (356.1, 356.2, 356.3, 356.4, 356.5, Adjustments and Audit). ~Some of the cells on the CS356 are automatically populated as a result of the totaling of specific entries in the subparts. ~Abatements for Interest and Misc. Program Income are shown on the CS356. 16

17. 17 Let’s Take a Look at the CS 356

18. How, When and Who… Each LCSA collects information regarding the costs and expenses of operating the IV-D program in the county. The CS356 is submitted to DCSS by each LCSA on a quarterly basis. The CS356 is generally completed by LCSA fiscal staff before being reviewed and approved by the LCSA Director. 18

19. Why is the CS 356 Important? The report is important to the state and federal government because it provides detailed information regarding the expense of operating the local IV-D program and it provides information about what expenses are federally claimable and what expenses are not. 19

20. Why is the CS 356 Important? The CS 356 is also important for it determines what is actually allowed for payment by the admin allocation. If expenses are not properly and timely claimed, the cost is not allowed and it will become a local county cost. 20

21. 21 State Fiscal Year (SFY) Budget Display (CS 921) The CS 921 is a budgeting tool to gather information for use in the development of the coming budget year’s Administrative Initial Planning Allocation (Non-Electronic Data Processing). The CS 921 is intended to gather detailed data to reflect how LCSAs utilized their past year’s allocation and allows the LCSA to reconcile their approved local budgets to the DCSS allocation. The CS 921 provides an early opportunity for LCSAs to report additional needs anticipated in the coming year and to indicate necessary budget reductions should new funding not be available.

22. 22 What Does the CS 921 Report Tell The State? Retrospective: The CS 921 provides the state with information regarding how the LCSA spent their allocation in the current year. Prospective: This information is used by the state, together with other information, to determine if the LCSA will receive more or less funding for the coming fiscal year.

23. 23 Terminology: One of the objectives of the CS 921 is to assist DCSS and each LCSA in the budget planning process and to establish uniformity statewide in how budget information is collected and reported. Each data set has a set of definitions. It is important that all LCSAs comply with the definitions for statewide uniformity.

24. 24 General Requirements LCSA staff input data based on “Input Document Instructions”. Information is requested about staffing costs, on items such as “filled caseworker positions” and “total annual caseworker salaries and wages….” There are various categories, for example: ~Clerical~Caseworker ~Supervisor~Attorney ~Centralized Financial Worker (CFW)

25. 25 More General Requirements: Information is sought about expenditures, such as: ~Space Costs ~Postage Costs ~Travel/Transportation Costs ~and, lots more

26. 26 Let’s Take a Look at the CS 921

27. 27 How, When and Who: LCSA Staff input data into the CS 921 via the DCSS Secure Website. Information is generally input into the CS 921 about mid fiscal year. For example, this fiscal year data was required to be input into the CS 921 and submitted to the state no later then 5:00pm on February 27, 2009. The CS 921 is considered to be submitted to the state after the LCSA Director “clicks on the approved button.”

28. 28 Why is The CS 921 Important? The CS 921 provides the LCSAs an opportunity to compare different ways of structuring to enhance efficiency and effectiveness. The CS 921provides the LCSAs with an opportunity to show the state how funding has been allocated and to seek additional funding.

29. Why is The CS 921 Important? Information, especially FTE data from the CS 921 is used by DCSS to plan initiatives so it is critical for information to be accurate. – Example: Data from the 921 was used in state planning documents for cost savings with the implementation of the SDU. 29

30. 30 Child Support Services Monthly State Performance Report (CS 1257) The CS 1257 is used to report statistical and financial information about the LCSA’s performance on state and federal performance measures. Information from the CS 1257 enables DCSS to prepare the annual CS 157 report as required by Family Code Sections 17600 and 17602. The information is used to prepare comparative data tables used to monitor local and statewide performances.

31. 31 What Does the CS 1257 Tell The State? The CS 1257 provides information about LCSA’s performance: Federal Performance Measures: ~Percentage of Cases with Orders (line 2/line 1) ~Percentage of Children with Paternity Established/LCSA (line 6/line 5) ~Percentage of Collections on Current Support (line 25/line 24) ~Number of Cases With a Collection on Arrears (line 29/line 28) ~NEW! Cases with Medical Support Ordered and Provided (lines 21-23)

32. 32 General Requirements Case inventory information is maintained and submitted based on federal case construct. Information is submitted based on whether the children are presently receiving public assistance (IV-A or IV-E), formerly received assistance or never received assistance. Interstate, International and Tribal IV-D cases are also reported on the CS 1257. LCSAs must keep documentation to support data in CS 1257.

33. 33 Let’s Take a Look at the CS 1257

34. 34 How, When and Who: The data is obtained about the cases which the LCSA has Case Management Responsibility (CMR) in CSE. The data is captured monthly within CSE, is reviewed and tested by DCSS. The LCSA Director is notified, via email, when the report is available for approval. The CS 1257 must be reviewed and approved by the LCSA Director by the 15 th of each month, unless otherwise instructed.

35. 35 Why is The CS 1257 Important? The CS 1257 is the tool by which each LCSA’s performance is compared and measured by the state. The CS 1257 is the tool through which information can be gathered to form Business Development Plans or Performance Management Plans.

36. 36 State Reports To Remember CS 34/CS 35 – Reports Financial Data Related to Collections and Distributions CS 921 – Reports Budget Information Related to Current Fiscal Year Spending and Anticipated Budget Year Needs CS 1257 – Reports LCSA Performance Data CS 356 – Reports expenditures to support admin allocation payment

37. 37 Where Can I Find More Detail? If you’re interested in the Monthly Report of Collections and Distributions (CS 34) and/or Supplement to the CS 34 (CS 35): ~LCSA Letter 03-10 ~LCSA Letter 02-12 ~CSS Letter 06-24 ~CSS Letter 05-32

38. 38 And… If you’re interested in the Budget Display (CS 921): ~LCSA Letter 09-02 ~CSS Letter 04-20 If you are interested in the CS 356 See the CS 356 manual posted on CS Central at https://central.dcss.ca.gov/LFA/default.aspx https://central.dcss.ca.gov/LFA/default.aspx And, last but not least, if your interest is with the Monthly State Performance Report (CS 1257): ~CSS Letter 06-35 ~CSS Letter 05-31 (Annual CS157)

39. 39 Questions?

40. 40 Have fun with your state reports! Sharon A. Stone, Director Butte County LCSA 530/538-6578 sstone@buttecounty.net