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Clerk of Court Information

This webpage provides Florida's clerks of court information about cost studies, batch e-filing, federal award updates, invoice templates and instructions, quarterly reports, random moment sampling, and other matters of mutual concern related to the Child Support Program. The current topics section provides details on upcoming events and due dates.

The strong partnership of the Child Support Program and Clerks of the Circuit Court provides child support services to Florida families. Together, we help more than one million children to receive the child support they need and deserve annually.

Clerks' offices who have improvement suggestions for this webpage should contact your Program Contract Manager, Karen L. Spivey at Karen.Spivey@floridarevenue.com.

Upcoming Events & Due Dates

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January 2026

The Department's Contract Manager sends the quarterly Federal Award notice to each Clerk.
January 15, 2026 The Department's Contract Manager sends the Direct Cost Rate notice to Clerks whose offices participate continuously in the Random Moment Sampling.
January 20, 2026 The monthly Title IV-D child support invoices are due for December 2025.

February 2026

February 15, 2026 The Department's Contract Manager sends the Direct Cost Rate notice to Clerks whose offices participate continuously in the Random Moment Sampling.
February 20, 2026 The monthly Title IV-D child support invoices are due for January 2026.

March 2026

March 15, 2026 The Department's Contract Manager sends the Direct Cost Rate notice to Clerks whose offices participate continuously in the Random Moment Sampling.
March 20, 2026 The monthly Title IV-D child support invoices are due for February 2026.
March 31, 2026 The data responses are due for the annual Cost Study.

April 2026

The Department's Contract Manager sends the quarterly Federal Award notice to each Clerk.
April 15, 2026 The Department's Contract Manager sends the Direct Cost Rate notice to Clerks whose offices participate continuously in the Random Moment Sampling.
April 20, 2026 The monthly Title IV-D child support invoices are due for March 2026.
April 30, 2026 The Department's Contract Manager sends the Direct Cost Rate notice to Clerks whose offices participate quarterly in the Random Moment Sampling.

May 2026

Reminder: For Clerks of Court who have not submitted the data for the annual Cost Study, please submit your data as soon as possible.
May 15, 2026 The Department's Contract Manager sends the Direct Cost Rate notice to Clerks whose offices participate continuously in the Random Moment Sampling.
May 20, 2026 The monthly Title IV-D child support invoices are due for April 2026.

June 2026

June 15, 2026 The Department's Contract Manager sends the Direct Cost Rate notice to Clerks whose offices participate continuously in the Random Moment Sampling.
June 20, 2026 The monthly Title IV-D child support invoices are due for May 2026.
June 30, 2026 The Federal Audit and Annual Comprehensive Financial Report (ACFR) is due no later than this date.

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Current Topics

Redirections Actions Monitoring Report

The Cooperative Agreement between the Court's Child Support Depository and the Florida Department of Revenue Child Support Program signed in 2024 contained a new requirement for the Department to provide a monitoring report of the timeliness of redirection actions. Redirection actions are completed by Depository staff to change a child support case to IV-D or non-IV-D status when the Department opens or closes a case with an existing support order. The first report with explanation of requirements, methodology and results is being sent to Clerks the week of November 4, 2025. The Department plans to issue reports every six months in October and April. Please reach out to us with any questions.

Reimbursement of Facility Costs in Connection with Hearings in IV-D Cases

Federal regulations require a prospective change in reimbursement of costs in connection with Title IV-D hearings. At the Clerk's option, the Florida Department of Revenue (the Department) reimburses the depository for facility costs associated with the location in which Title IV-D hearings are conducted. Your office submits to the Department monthly Child Support Title IV-D invoices which include the total number of Title IV-D hearings and the facility costs associated with these hearings expressed on a per unit basis. According to the Federal Uniform Guidance, a reconciliation/true-up of the costs is required in the calculation:

"A comparison of the revenue generated by each billed service (including total revenues whether or not billed or collected) to the actual allowable costs of the service will be made at least annually, and an adjustment will be made for the difference between the revenue and the allowable costs." [45 CFR 75 Appendix V G. 4.]

Effective with 2023-24 fiscal period, the unit cost calculation will include a carryforward component. A carryforward adjustment will reconcile the projected courtroom/hearing room reimbursements to the actual reimbursements. The goal of the carryforward adjustment is to ensure the depository receives its equitable share of costs for administering the Child Support program. This true-up will be based on the 2021-22 actual expenditure data and applied during the upcoming 2023-24 fiscal period.

For example:
During the 2021-22 fiscal period, County Depository A projected that it would incur $12,500 in facility costs related to the Title IV-D space at the county courthouse. This amount is based on the actual costs and a total of 500 hearings conducted in the Title IV-D space at the county courthouse during the 2018-19 fiscal year. This resulted in a unit cost of $25.00 ($12,500.00 in facility costs for Title IV-D space / 500 total hearings) per hearing which was recovered during the 2021-22 fiscal period. Once the 2021-22 cycle ended/closed, it was determined that, during the 2021-22 fiscal period, County Depository A actually conducted 500 hearings in the Title IV-D space; however, the depository actually incurred $14,000.00 in facility costs associated with this space. The difference ($14,000 - 12,5000 = $1,500.00) is then carried forward and used in calculating the unit cost for the 2023-24 fiscal period.

The carryforward calculation will be performed annually and applied prospectively.

CFY 2023-24 Cost Study Data

Upload CFY 2023-24 cost study data as soon as possible.

If your audited financial statements are not yet ready, please submit all the items you have and provide the audited financial statements as soon as they are available.

Providing the data as soon as possible should provide time for your new rate(s) to be finalized and in place at the start of the next fiscal year (CFY 2025-26). Visit the Cost Studies page for details.