Section 466 of the federal Social Security Act (the Act), as amended by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P. L. 104-193), requires each state to establish procedures under which the state's child support enforcement agency (Title IV-D agency) shall enter into agreements with financial institutions for the purpose of securing information leading to the enforcement of child support orders. The Title IV-D agency shall develop and operate, in coordination with such financial institutions and the Federal Parent Locator Service, a data match system in which each financial institution will provide each calendar quarter the name, record address, social security number or other taxpayer identification number, and other identifying information for each non-custodial parent who maintains an account at such institution and who owes past-due child support, as identified by the Title IV-D agency by name and social security number or other taxpayer identification number.