Child Support Enforcement DISTRIBUTION/DISBURSEMENT

FINANCIAL ACCOUNTS AND SUBACCOUNTS

GENERAL INFORMATION

This topic contains information on the following subjects:

1. An overview of the financial accounts and subaccounts used by ACTS;

2. System accounts;

3. Agency accounts;

4. Case accounts;

5. Participant accounts;

6. The subaccounts used by ACTS;



ACCOUNTS/SUBACCOUNTS OVERVIEW

ACTS uses the different types of accounts to track how funds from child support collections "flow" through the system. The system also uses "subaccounts" within some of these account types to track the flow of funds more precisely.



SYSTEM ACCOUNTS

ACTS uses "System Accounts" to handle funds that are not currently associated with a specific participant or case. System accounts are used to store all funds that are received into the system and all funds that are disbursed from the system.



AGENCY ACCOUNTS

State and local agencies have their own "Agency Accounts" in ACTS. The account numbers for CSE agencies correspond to their FIPS (Federal Information Processing System) code numbers.



CASE ACCOUNTS

Every case in ACTS is assigned a "Case Account" number, which is the same as its CSE case (IV-D) number. As funds move through the system, they often move from the payor's "Participant Account" into the appropriate case account(s). In the normal flow of funds, the money then moves from the case account to the payee's participant account or to a "System Account".

As funds move from a case account to the payee's participant account in the normal money flow, ACTS credits the payment toward the obligation that is owed to that payee. This reduces the balance of the subaccount that is used to track that obligation. For example, when payments are applied to a current child support obligation in a NPA case throughout the month, the balance in the Current Support subaccount is reduced at the same time that the money moves from the case account to the payee's participant account.



PARTICIPANT ACCOUNTS

Every participant is assigned a "Participant Account" number, which is the same as his/her MPI number. In the normal flow of funds, money moves from Cash Receipts system account to the NCP’s participant account whenever a collected payment is posted. The money then moves from the NCP's participant account to the case account(s) for which the NCP is a payor. After the money is distributed, it moves from the case account(s) to the appropriate payee's participant account. (For NPA cases, the funds are then disbursed to the appropriate payee.)



SUBACCOUNTS USED BY ACTS

ACTS uses "subaccounts" to record and track financial activities and to modify the balances of the different obligations that might exist for a case. case. Some subaccounts are created when CSE caseworkers add "extensions" to a court order. Other subaccounts are created ONLY by ACTS to record certain types of financial activities (such as tracking the amount of unadjudicated arrearages, recoupment account activities, assessment and collection of mandatory annual fees, etc.) Once these subaccounts have been created, local caseworkers and/or Central CSE Office Distribution Unit workers can make adjustments to them-- in certain situations.