Reporting Instructions: Child Support

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.

 

Child Support SPARC Coding

Contract Code Contract Code Description Related Line Codes Definition
7332 Medical Support Liability Incentive 100% of LC 7332/7333 allocated here
(varies by federal fiscal year)		 FOR STATE USE ONLY
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.
7477 CS Regular Expenditures 66% Federal Share 66% of 7461 allocated here
66% of 7474 allocated here
RMS Dedicated % of 7463 allocated here		 66% of expenditures reported on the lines listed in the Allocation Map are reimbused under this contract code.
7482 CS Child Support Fees
66% Federal Share		 66% of LC 7480 allocated here 66% of revenues on the lines listed in the Allocation Map are allocated to this contract code.
7502 CS State CY GPR/PR Funding Allocation 34% of 2-7461 allocated here
34% of 2-7462 allocated here
34% of 2-7474 allocated here		  
7506 CS Qualifying Non IV-D Activities RMS % Qualifying Non IV-D % allocated here from 7463  
700 CS Children First 100% of LC 0700 allocated here This line is reserved for those counties which have Children First as part of their Child Support contract:

  • Calumet
  • Milwaukee
  • St. Croix

Other counties report Children First expenditures through the W2 program, not the Child Support program.
701 CS Children First Case Management 66% of LC 0701 allocated here  
7702 CS SPSK Supporting Parents Supporting Kids Demonstration Project 100% of LC 7702 allocated here  
7903 CS Federal Parent Locator Services 100% of LC 7903 allocated here 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.
9701 Agency share of Children First Case Management 34% of LC 0701 allocated here  
9994 CS Non Qualifying Non IV-D Activities RMS % Non Qualifying Non IV-D % allocated here from 7463  
9996 CS Non-reimbursable County Reported Expenditures 34% of LC 7480 allocated here
34% LC 7484 allocated here		  

 

Expenditure Report Map

Revenues/ Program Income/ Service Fees

(Reported as a negative amount, and result in a reduction to the reimbursement payment.)

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

 

Expenditures - Reimbursable

Line Code Name Line Code Allocates to Contract Code:
CS Child Support Shared Overhead Expenditures 7460 allocated by Employee count to 7461 and 7462
CS Child Support Regular IV-D Dedicated Expenditures 7461 66% allocates to 7477
34% allocated to 7502 until contract limit is reached
CS Child Support Regular IV-D/N IV-D  Mixed Expenditures (RMS) 7462 66% allocates to 7463
34% allocated to 7464
(See Below)
  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. allocated to 9994 for non qualifying non IV-D activities
  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. allocated to 9993 for non qualifying non IV-D activities
County Cooperative Agreements 7474 66% allocates to 7477
34% allocates to 7502 until contract limit is reached

 

Misc. Programs not applicable to all counties

Line Code Name Line Code Allocates to Contract Code:
Children First 7700 100% allocated to 7700

 

State Adjustments

(State Expenditures are not reported by Child Support agencies, but are adjustments uploaded by DCF that affect payments and appear on web reports.)

Line Code Name Line Code Allocates to Contract Code:
Medical Support Liability Incentive 7332/7333 100% allocates to 7332/7333 (varies by federal fiscal year)
CS Medical Support Incentives 7601 7601
CS over Contract GPR 7509 Amount over contract in 7502 is moved to 9996
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
CS Medical Support Federal Match 7602 7602
CS Medical Support GPR 7603 7603
CS Medical Support Fed Match 7604 7604
CS Medical Support Incentives Earned 7605 7605 (when paid 100% paid against contract 66% credited against 7477)
CS Medical Support GPR Earned 7606 7606
CS Medical Support GPR Earned Fed M 7607 7607
CS Performance Incentives 7608 7608 (when paid 100% paid against contract 66% credited against 7477)
CS Performance Incentives FFY10 7610 7610 (when paid 100% paid against contract 66% credited against 7477)
CS Performance Incentives FFY11 7611 7611 (when paid 100% paid against contract 66% credited against 7477)
CS SPSK Supporting Parents Supporting Kids 7702 100% allocates to 7702
Federal Parent Locator Services Fee 7903 100% allocates to 7903