Texas Comptroller Manual of Accounts - Fiscal 2024
Appropriated Fund 0994 – Child Support Trust Fund

To receive all monies collected from delinquent child support and funds withheld from earnings as child support, IRS refund intercepts, federal receipts and other funds pending their transmittal to custodial parent of the child. Funds are used for financial transactions authorized as follows:

Distribution of amounts paid toward child support obligations in accordance with Title IV, Part D, Federal Social Security Act and ch. III of Title 45, Code of Federal Regulations and pursuant to ch. 76, Texas Human Resources Code and §§ 14.05(e), (f); 14.43(b), (c), (e); 14.68(a) and 14.70, Texas Family Code.

Incentive payments to political subdivision or other state for enforcement and collection of child support from absent parent in accordance with 42 U.S.C. § 658 and 45 CFR § 303.52 and pursuant to ch. 76, Texas Human Resources Code and the General Appropriations Act.

State share for administrative purposes transferred to General Revenue Fund (0001). Refunds as necessary.

No administrative expenses may be paid from this fund. Transfer of federal share previously to Department of Human Services pursuant to 42 U.S.C. § 657(b), (c) and 45 CFR § 302.51 as implemented by ch. 76, Texas Human Resources Code.