On November 23, 2010, the Children's Bureau released a Program Instruction that provides guidance for completion of a new reporting document for Title IV-E foster care, guardianship assistance, and adoption assistance programs. CB 496 replaces the Title IV-E-1 that has gone through multiple revisions over the years and adds different reporting categories for states and tribes to now report Title IV-E claims and make upcoming quarter adjustments. The form is to be used for the first quarter of FFY 2011, ending December 31, 2010. Due to a state's existing reporting categories that align with approved cost allocation plans, it appears that changes to current plans may have to be amended. The breakout of more unique administrative categories for in-placement, pre-placement and SACWIS costs could create difficulties for reporting prior to revisions to cost allocation plans, and state grant systems that accumulate the costs for reporting. In addition to the additional administrative reporting categories, Section D: Average Monthly Number of Children Assisted extends the average client counts necessary to complete the report. In the Foster Care Program Section, the average number of children for Title IV-E maintenance payments has always been required and is tied back to the costs reported for in their report in an earlier section. Other requirements for children in foster care placement includes the number of children for whom Title IV-E administrative costs are incurred, and the number of children for whom any payments were made and/or administrative costs were incurred. For those children who are considered a Title IV-E foster care candidate, administrative costs should be reported. For the Adoption Assistance Program and Guardianship Assistance Program, additional reporting categories are now required for average monthly number of children for who any adoption assistance payments were made and the average monthly number of children on whose behalf non-recurring costs are incurred. Due to the late release of the Program Instruction and the immediacy of the changes occurring, states will need additional guidance to interpret the new requirements and to ensure that the timely reports are submitted.