(a) The department shall prescribe the time at and the form on which the counties and judicial districts shall submit to the department annual plans for the total staff and equipment needs and annual estimates of the expenditures of the county for the staffing and operations of the child support program for the coming agreement year.

(b) Upon approval of an annual plan and the estimated expenditures for an improved program, the department shall enter into a contract pursuant to § 43-5-235.