45 CFR §301.16

1. (a)No advance for any quarter will be made unless full and complete reports on expenditures and collections, as required by §§ 301.15 and 302.15 of this chapter, respectively, have been submitted to the Office by the IV-D agency for all quarters with the exception of the two quarters immediately preceding the quarter for which the advance is to be made.
2. (b)For purposes of this section, a report is full and complete if:
   1. (1)All line items of information are reported in accordance with OCSE instructions; and
   2. (2)The report contains all applicable information available to the State and appropriate for inclusion in the report for the quarter being reported and prior quarters.