The people involved in accounts payable functions for funds in a children’s income account (CIA) (pooled regional checking account) are not involved in accounts receivable functions for the same regional account.

Each month, the AP accountant completes a verification process for each child using the Monthly Income and Placement Report from IMPACT to determine the appropriate spending of income based on DFPS policy. Information on the report includes the following:

• The child’s placements during the service month, to determine whether the child was in a paid placement or another type of placement. (Examples of other placements include unpaid licensed care, relative (kinship) placement, pre-consummated adoptive home, own home, long-term medical facility, detention facility, and unauthorized absence. DFPS policy provides guidelines for moving children’s income out of the account in these situations. See 1565.4 Income When Child Is Not in Paid Substitute Care.)
• The child’s legal status, to determine whether DFPS maintained conservatorship of the child during the service month and was responsible for receipt and spending of funds.