(a) When a social services district receives a payment pursuant to a court order for the support of a juvenile delinquent or a person in need of supervision from the child's parents or other person liable for his support, the district shall record and report the amount collected when claiming reimbursement in accordance with division procedures.

(b) When a social services district receives an amount from any other source as an offset to expenditures made for care of a delinquent child or a person in need of supervision, the district shall record and report the amount collected in accordance with division procedures.