[Code of Federal Regulations]
[Title 45, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 45CFR302.20]

[Page 222-223]
 
                        TITLE 45--PUBLIC WELFARE
 
PART 302--STATE PLAN REQUIREMENTS--Table of Contents
 
Sec. 302.20  Separation of cash handling and accounting functions.

    The State plan shall provide that the following requirements and 
criteria to separate the cash handling and accounting functions are in 
effect.
    (a) IV-D responsibility. The IV-D agency will maintain methods of 
administration designed to assure that persons responsible for handling 
cash receipts of support do not participate in accounting or operating 
functions which would permit them to conceal in the accounting records 
the misuse of support receipts. Such methods of administration shall 
follow generally recognized accounting standards.
    (b) Scope. The requirement in paragraph (a) of this section applies 
to persons who participate in the collection, accounting or operating 
functions which include:
    (1) IV-D agency employees and employees of any other State or local 
agency to which IV-D functions have been delegated.
    (2) Employees of a court or law enforcement official performing 
under a cooperative agreement with the IV-D agency.

[[Page 223]]

    (3) Employees of any private or governmental entity from which the 
IV-D agency purchases services.
    (c) Exception. The Regional Office may grant a waiver to sparsely 
populated geographical areas, where the requirements in paragraph (a) of 
this section would necessitate the hiring of unreasonable numbers of 
additional staff. The IV-D agency must document such administrative 
infeasibility and provide an alternative system of controls that 
reasonably insures that support collections will not be misused.

[44 FR 28803, May 17, 1979, as amended at 47 FR 57281, Dec. 23, 1982]