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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Audit of the Reporting and Collecting of Penalties on States," (A-12-93-00045)

July 13, 1994

Adobe PDF LogoComplete Text of Report is available in PDF format (768 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final audit report summarizes the results of our review of the Office of Child Support Enforcement (OCSE) Reporting and Collecting Penalties on States. Federal regulations provide for imposing a penalty when a State is found not to be in substantial compliance with requirements of title IV-D of the Social Security Act (Public Law 98-378). We found the ACF oversight activities relating to penalties imposed on States failing OCSE audits were adequately performed. However, further improvements can be made in the following areas: assessing penalties, recording accounts receivable and assessing and collecting interest.