According to a census report published by the US Census Bureau in 1995, around 42 percent of children did not receive any child support. One of the most prominent reasons given for such a poor compliance with child support orders was lack of accountability regarding the child support funds. Hence certain state and federal governments have enacted laws making it mandatory for custodial parents to disclose how the child support money is spent upon request from non-custodial parent. Some father's rights activists believe that a better accountability of the child support money can encourage several parents to make regular payments.

The child support funds can be used for a variety of purposes. Primarily with this money the parent can provide stable and safe living conditions to the child. If the parent is wealthy, the child is entitled to share opulent living standards. These funds can be used for direct expenses such as foods, clothing, day care payments, education and entertainment. Apart from this, expenses such as housing, utilities, transportation, health and other day-to-day indirect expenses. Custodial parent can even insist the non-custodial payer to buy a life-insurance policy for the child with the amount to be paid. Sometimes, the child support does not involve mere money. It can also be in the form of clothes, food, recreational activities, pre-paid credit cards and gift cards from grocery stores, movie theaters and gas stations.