County Child Support Codes

During the payment process for Child Support agencies, a number of reported expenditure amounts are split and allocated to different contract codes for payment. The table below describes each of the Contract Codes.

Category Contract Code Split Rate Contract Code Description Line Code Line Code Description Definition and Examples of Allocatable Activities
Child Support 7332   CS Medical Support Liability (MSL) Incentive 7332 CS Medical Support Liability (MSL) Incentive Medical support liability is the amount ordered by the court for pregnancy costs paid with government funds. As part of Child Support Program funding, counties receive a Medical Support Liability (MSL) incentive, which is 15% of a county’s total MSL collections. The MSL incentive is calculated and added to SPARC  monthly and paid to the Child Support Agencies Quarterly.
Child Support 7460   Child Support Shared Overhead Expenditures 7460 Child Support Shared Overhead Expenditures  
Child Support 7477 66% CS All Other Expenditures 66% Fed 7461 CS Child Support Regular IV-D Dedicated Expenditures  
Child Support 7477 66% CS All Other Expenditures 66% Fed 7474 CS County Cooperative Agreements  
Child Support 7477 66% CS All Other Expenditures 66% Fed 7462a CS Regular IV-D/NIVD Mixed Expenditures  
Child Support 7482 66% CS Child Support Fees 66 % Federal 7480 CS Child Support - Fees and Other Program Income-Dedicated (should be negative) IV-D application fee and other fees paid to the Child Support Agency (CSA) by participants. These fees include but are not limited to IV-D application fees, vital record fees, process server fees, court costs, attorney costs, and miscellaneous costs or fees.
Fees may be collected in cash by the CSA, or may be collected by the Support Collections Trust Fund and applied to KIDS system-level accounts, which are payable to the county. Checks to counties are issued by KIDS at the end of each month. The end-of month check is mailed to counties with the corresponding D562 Report, also available on EOSP. Collections applied to KIDS system-level accounts paid to counties in month-end checks that must be reported on this line are: 100-Process Service Costs, 101-Vital Statistics Costs, 103-Court Costs, 104-Attorney Costs, and 105-Miscellaneous Costs.
Child Support 7482 66% CS Child Support Fees 66 % Federal 7483 CS Child Support Service Income Dedicated (should be negative)  
Child Support 7485   CS Service Contract Income-Shared(CustService)(-) (RMS) 7485 CS Service Contract Income-Shared(CustService)(-) (RMS)  
Child Support 7502 34% CS State GPR/PR Funding Allocation 7461 CS Child Support Regular IV-D Dedicated Expenditures  
Child Support 7502 34% CS State GPR/PR Funding Allocation 7474 CS County Cooperative Agreements  
Child Support 7502 34% CS State GPR/PR Funding Allocation 7462a CS Regular IV-D/NIVD Mixed Expenditures  
Child Support 7615   Child Support Performance Incentives FFY15 7615 Child Support Performance Incentives FFY15  
Child Support 7702   CS Supporting Parents Supoorting Kids 7702 CS SPSK Supporting Parents Supporting Kids Demonstration Project  
Child Support 7903   CS Federal Parent Locator Services 7903 CS Child Support Federal Parent Locator Services Fees charged monthly, based upon the current year contract formula, for the use of the Child Support Network. This is not eligible for Federal funding and must not be reported as an administrative cost.
Child Support 9996 34% CS Non Reimbursable Qualifyng County Reported 7480 CS Child Support - Fees and Other Program Income-Dedicated (should be negative) IV-D application fee and other fees paid to the Child Support Agency (CSA) by participants. These fees include but are not limited to IV-D application fees, vital record fees, process server fees, court costs, attorney costs, and miscellaneous costs or fees.
Fees may be collected in cash by the CSA, or may be collected by the Support Collections Trust Fund and applied to KIDS system-level accounts, which are payable to the county. Checks to counties are issued by KIDS at the end of each month. The end-of month check is mailed to counties with the corresponding D562 Report, also available on EOSP. Collections applied to KIDS system-level accounts paid to counties in month-end checks that must be reported on this line are: 100-Process Service Costs, 101-Vital Statistics Costs, 103-Court Costs, 104-Attorney Costs, and 105-Miscellaneous Costs.
Child Support 9996 34% CS Non Reimbursable Qualifyng County Reported 7483 CS Child Support Service Income Dedicated (should be negative)  

Expenditure Report Map

Line Code Name Line Code Allocated to Contract Code:
Application and Other Fee Income-Dedicated 7480 66% allocates to 7482 and 34% allocated to 9996
Service Contract Income-Dedicated 7483 66% allocates to 7482 and 34% allocates to 9996
Service Contract Income Mixed (Financial) RMS 7484 66% allocated to 7463 and 34% allocates to 9996
Service Contract Income Shared (Customer Service) RMS 7485 allocates to 7482 and 7483 based on Employee Count

Expenditures - Reimbursable

Category Line Code Name Line Code Allocated to Contract Code:
Expenditures-Reimbursable CS Child Support Shared Overhead Expenditures 7460 allocated by Employee count to 7461 and 7462
Expenditures-Reimbursable CS Child Support Regular IV-D Dedicated Expenditures 7461  
Expenditures-Reimbursable CS Child Support Regular IV-D/N IV-D Mixed Expenditures (RMS) 7462 66% allocates to 7463 and 34% allocated to 7464 (See Below)
Expenditures-Reimbursable   7463 using RMS percentages by quarter by group
1. allocates to 7477 for qualifying IV D activities
2. allocates to 7506 for qualifying non IV D activities
3. allocates to 9994 for non qualifying non IV D activities
Expenditures-Reimbursable   7464 using RMS percentages by quarter by group
1. allocates to 7502 for qualifying IV D activities
2. allocates to 7507 for qualifying non IV D activities
3. allocates to 9993 for non qualifying non IV D activities
Expenditures-Reimbursable County Cooperative Agreements 7474 66% allocates to 7477 and 34% allocates to 7502 until contract limit is reached
State Adjustments Medical Support Liability Incentive 7332/7333 100% allocates to 7332/7333 (varies by federal fiscal year)
State Adjustments CS Medical Support Incentives 7601 7601
State Adjustments CS over Contract GPR 7509 Amount over contract in 7502 is moved to 9996
State Adjustments Child Support RMS Allocated AMSO 7468 66% allocates to 7463 (NOTE Changed from 7477 after review); 34% allocates to 7502 until Contract limit is reached
State Adjustments CS Medical Support Federal Match 7602 7602
State Adjustments CS Medical Support GPR 7603 7603
State Adjustments CS Medical Support Fed Match 7604 7604
State Adjustments CS Medical Support Incentives Earned 7605 7605 (when paid 100% paid against contract 66% credited against 7477)
State Adjustments CS Medical Support GPR Earned 7606 7606
State Adjustments CS Medical Support GPR Earned Fed M 7607 7607
State Adjustments CS Performance Incentives 7608 7608 (when paid 100% paid against contract 66% credited against 7477)
State Adjustments CS Performance Incentives FFY10 7610 7610 (when paid 100% paid against contract 66% credited against 7477)
State Adjustments CS Performance Incentives FFY11 7611 7611 (when paid 100% paid against contract 66% credited against 7477)
State Adjustments CS SPSK Supporting Parents Supporting Kids 7702 100% allocates to 7702
State Adjustments Federal Parent Locator Services Fee 7903 100% allocates to 7903