Skip to main content
U.S. flag

An official website of the United States government

Dot gov

The .gov means it's official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you're on a federal government site.


The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Child Support Administrative Cost Audit

The Child Support Enforcement (CSE) Program is a Federal, State, and local partnership established in 1975 under Title IV-D of the Social Security Act to collect child support payments from noncustodial parents for distribution to custodial parents. Within the Department of Health and Human Services, Administration for Children and Families, the Office of Child Support Enforcement (OCSE) provides Federal oversight of the CSE Program. All 50 States, the District of Columbia, Guam, Puerto Rico, and the Virgin Islands operate individual CSE programs and are entitled to Federal matching funds. The Federal Government and the States share CSE program costs at the rate of 66 percent and 34 percent, respectively. OCSE must conduct audits of State agencies, including assessing whether Federal and other funds disbursed to State programs are spent appropriately and fully accounted for (42 U.S.C.§ 652(a)(4)(C) (ii)(I)). Responsibilities of the CSE Program include locating noncustodial parents - those who are not the primary caregivers for or do not have custody or control of their children; establishing paternity and support orders; and collecting and distributing child support payments. All costs incurred to carry out these responsibilities are considered administrative costs. Based on a previous report of the Government Accountability Office and OCSE's inability to perform administrative cost audits, Federal funds are at risk. We will review the administrative costs of select States' CSE programs and certain categories of those costs to determine if they comply with Federal and State requirements

Announced or Revised Agency Title Component Report Number(s) Expected Issue Date (FY)
Completed (partial) Administration for Children and Families Child Support Administrative Cost Audit Office of Audit Services A-01-18-02501;