Under P.L. 93-647 major changes in the child support enforcement system were mandated. The law became Part D of Title IV of the Social Security Act; thus, the child support enforcement program is commonly referred to as the IV-D program. This comprehensive measure brought into existence a major federal agency to correct the problem of desertion and nonsupport of children: the Office of Child Support Enforcement (OCSE). The goals of this office are to assist the states in obtaining child support owed by absent parents to their children, in locating absent parents, in establishing paternity, and in enforcing support obligations of absent parents. The purpose of this manual is to prepare OCSE auditors to conduct the first annual audit of child support enforcement programs required under the law. The independent audits provide key verification of state compliance with federal standards and with federally approved state IV-D plans. The manual serves as the focus and central resource of an intensive training course for OCSE auditors and becomes a reference document and guidebook for performance of the annual audits. (Author/MLF)