"Bob Whiteside" wrote
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CP's have some discretion in how CS is used, which means they are not
required to spend the money on "any particular thing". But not spending
the money on the children is a valid reason to seek a variation from the
CS guideline amounts. Several states have statutes that allow the NCP to
file a motion with the court to get an accounting of how CS is spent.

Also every state that requires some kind of document be filed by the CP to
detail income and expenses prior to a CS modification has de facto CS
accounting.

The bottom line is the CP has to provide a sworn and notarized accounting
of how the household budget money is spent and how much is spent directly
on the children by expense category.
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In theory, of course.