17.5 Fiscal and Foster Care


Each state fiscal year (July 1 – June 30), the Division of Financial Services assesses the child support District CSE Offices regarding its foster care cases and reviews each public District CSE Offices’ receipts and expenditures. The fiscal review ascertains whether selected IV-D costs were expended in conformity with Wyoming State Auditor’s Office Accounting Policies and Procedures, OMB Circular A-87 and Title 45 of the Code of Federal Regulations (CFR) and verifies internal controls in place to validate expenditures, ensure quality assurance and Inter-agency Agreement compliance. The foster care review samples foster care cases to assess whether parental contributions have been established in foster care cases as discussed in 13.4 Foster Care – Establishment and support is collected as described in 13.5 Foster Care – Enforcement.


An auditor from the Financial Services Division will:

  • Contact the Public District CSE Office Manager to set up a date and time for the fiscal audit;

  • Examine costs and expenditures, quality assurance, and internal fiscal controls;

  • Review a sample of foster care cases for the current state fiscal year and re-review those foster care cases from previous audits that did not meet established criteria for all judicial districts;

  • Provide the District CSE Office Manager with a preliminary fiscal, if appropriate, and foster care report;

  • Update the preliminary report with the District CSE Office’s response; and

  • Submit the final report to the District CSE Office Manager with copies to the Administrator of the Financial Services Division and the Wyoming IV-D Director.

Cross Reference


Version Number


Last Revised Date

July 1, 2014