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Child Support Directors Association of California in partnership with California Department of Child Support Services

Keith Johnson, Administrative Services
Santa Cruz-San Benito

■ $25 Fee
■ Capital Expenditures
■ ARRA Funds
■ CS 921
■ EDP M&O Budget
■ EDP Tech Refresh
■ CA CS Website
■ A-87
■ Audits
■ Advances
■ Performance
Improvement

The Federal Deficit Reduction Act of 2005 requires states to charge families that have never received TANF a $25 annual application fee if at least $500 is collected annually on their behalf. Under Federal law, fees may be recovered from the custodial party, the noncustodial parent or the state (using state funds).
 Prior to Federal Fiscal Year 2011, the State elected to pay the fee using state funds
 Beginning with FFY 2011, the State will continue to pay the fee but will then recoup the fee from the custodial party out of the next collection.

■ Administrative and EDP
✷ Policy in CSS Letters 04-20 and 05-05
✷ Contracts and Purchase orders over $1m require prior
Federal approval, allow 90 days for approval
✷ All automation products and services planned for purchase using EDP or Administrative non-EDP funds require prior approval
• Including personal computers, servers, printers, integrated voice response units, imaging systems, new and existing software, and web contracting service
✷ Relocations, remodels, new property, or increases in property values require prior approval

■ What is ARRA?
✷ American Recovery and Reinvestment Act of 2009
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Provides for matching federal funds on incentives
Time period is October 1, 2008 – September 30, 2010
✷ Letters: LCSA 10-03 and 10-11
✷ Funds must be reported on county SEFA form

✷ Per Title 2 of the Code of Federal Regulations Part 176,
Subpart D, LCSAs are notified that the Federal award number for ARRA funds is 1004CA4002 and the CFDA number for ARRA funds is 93.563.
✷ LCSAs are reminded that they are required to separately identify the expenditures for Federal awards under the Recovery Act on the Schedule of
Expenditures of Federal Awards (SEFA) and the Data
Collection Form (SF –SAC) required by OMB Circular A–
133.

■ LCSA letter requests budget data for upcoming state fiscal year
■ Due date February
■ Entered via form on LCSA Secure web site
■ Detailed administrative budget information used to display:
✷ FTEs
✷ Average salaries
✷ Expenditures
■ Data used for various reports
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Legislative report
Various internal reports for DCSS’ use

■ EDP Initial allocation released via LCSA letter in the Spring
■ Web form available for distributing costs between recurring and non-recurring accounts
■ LCSAs must stay within allocation unless specified in letter
■ Final allocation with account numbers released once state budget is passed

■ Tech Refresh for BP deployed equipment scheduled to begin in SFY 11/12
■ Tech Refresh will be handled at state level through vendor contract
■ DCSS has a tech refresh group working on schedule – release date expected by end of year
■ LCSA allocation of equipment may go up or down based on analysis of county needs
■ Change in allocation of equipment may impact
EDP M&O Allocation in future years

CA Child Support Central – LCSA Fiscal Administration
■ To access the LCSA Fiscal Administration page: https://central2.dcss.ca.gov/Pages/Default.aspx
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Information contained on the page includes links to:
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Claiming Instructions
Federal Financial Participation
Allocations
Forms
Presentation
Fiscal Officers Forum
SCO Claiming Rules
Frequently Asked Questions
Collections Reports
Handbooks

CA Child Support Central – LCSA Fiscal Administration

■ Definition: Plan your county submits to the State
Controller with the schedule of indirect costs for all departments in the county
■ Periodically review the plan and percentages attributed to Child Support
■ SCO approved schedule is sent to DCSS
■ DCSS Accounting enters the annual amount approved into an AEC table
■ LCSA claims ¼ of cost each quarter

■ Authority
✷ OMB A-87 aka 2 CFR 225
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✷
A-133
CFR 302.10 and 302.14
✷ CSS Letter 04-20
✷ LCSA Letter 05-09
• History and process in this letter
■ Keep supporting documentation for at least four years and four months
■ Three most common audit findings
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Accrual vs. cash basis accounting
Interest or program income not abated on Administrative
Expense Claim
No prior approval for capital expenditures

■ LCSA Advanced 1/12 of Admin and EDP allocation
✷ True-up adjustments occur every quarter and may change the actual amount of the following month’s advance
■ Used to report monthly advance and quarterly adjustments
■ AA190 has 3 sections:
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Section 1: Regular Monthly Advance
Section 2: Offsetting expenditures and advances
(Current Claim)
✷ Section 3: Supplemental claims and other (in-house claims etc.)
■ The total remittance on the AA190 is the amount of a warrant issued by State Controller’s Office.

■ CSS Letter 10-11 – Cost Effectiveness
■ LCSAs are expected to attain a cost-effectiveness ratio of at least $2.25. Any LCSA with actual FFY 2009 performance below $2.25 is required to develop strategies to meet or exceed this goal.
■ Further, once actual performance data for FFY
2010 becomes available in December 2010, any LCSA with performance below $2.25 in FFY
2010 will also be required to develop such strategies.

■ For the purposes of this requirement, the impact of shared services will be factored into the calculations for LCSA cost effectiveness for FFY
2010 and thereafter.
■ In addition, federal funds will not be provided to any LCSA for any expenditures above the
LCSA’s administrative allocation in state fiscal year 201112, if that LCSA’s cost-effectiveness ratio is below the average for its size grouping at the end of FFY 2011.

Cost Effectiveness Performance Measure
Based on Table 1.5
Comparative Data for Managing Program Performance
Sample Data
Large (10)
Fresno
Santa Clara
Kern
Alameda
Contra Costa
San Joaquin
Tulare
Stanislaus
Ventura
San Francisco
Total
Expenditures
22,785,593
36,343,119
20,645,137
26,073,447
18,271,459
15,624,594
14,974,024
15,399,014
19,760,072
14,154,197
204,030,656
Collections
83,213,098
90,100,613
66,777,441
79,365,880
58,971,427
51,395,213
38,053,843
46,564,558
50,891,832
28,802,999
594,136,904
Cost Effectiveness
3.23
3.29
2.54
3.02
2.58
2.03
2.91
3.65
2.48
3.23
3.04

Cost Effectiveness Measure Time Line
9/2010
End of FFY
12/2010
2010 C/E Determined
9/2011
End of FFY
12/2011
2011 C/E Determined
FFP Allowability
Determined
6/2012
End of SFY 11/12
FFP Determined

■ If you have questions about anything not covered today, please call your LCSA Budget
Analyst.
✷ Trudy Lehane at 916.464.3294
✷ Anne Allen at 916.464.5285
✷ Donna Kruger, Manager, at 916.464.5015
✷ Kim Sharp, Branch Manager, at 916.464.5177
Or
✷ Linda Adams, CFO, at 916.464.5156