Good afternoon, @JTowCo.
Thanks for joining this thread.
Yes, you're correct, each state should have it's own account or sub-account to keep payments to each of the agencies separately. This way, you can go back and reference them at any time, and they'll all be organized within their own account.
Having each state in a sub-account isn't a requirement, but it's best for tracking and organization when running reports.
For more information about the available reports in QuickBooks Desktop, you can refer to this article: Understand Reports.
Feel free to reach back out if you have any more questions. Have a safe and productive rest of your week!
