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Audit of the Reporting and Collecting of Penalties on States

Issued on  | Posted on  | Report number: A-12-93-00045

Report Materials

EXECUTIVE SUMMARY:

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.

Report Type
Audit
HHS Agencies
Administration for Children and Families
Issue Areas
-
Target Groups
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Financial Groups
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Notice

This report may be subject to section 5274 of the National Defense Authorization Act Fiscal Year 2023, 117 Pub. L. 263.