Department of Health and Human Services

Office of Inspector General -- AUDIT

July 9, 2007

Complete Text of Report is available in PDF format (568 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.

Our objective was to determine whether the Rhode Island Department Children, Youth, and Families (the State agency) properly claimed Federal reimbursement at the enhanced rate for Title IV-E training costs from July 1, 2002, through June 30, 2005.  The State agency properly claimed training costs totaling $3.2 million ($2.4 million Federal share) for Federal reimbursement at the enhanced 75-percent rate under Title IV-E.  However, the State agency overstated the Federal share of foster care and adoption assistance training costs by $238,441 by claiming training expenses at the enhanced rate that were only allowable at the 50-percent rate.  We recommended that the State agency make a financial adjustment of $238,441 on its next Quarterly Report of Expenditures, establish procedures to ensure that only qualified training expenses are claimed at the enhanced rate, and review training costs claimed for Federal reimbursement after the audit period to ensure compliance with Federal requirements. The State agency agreed with our recommendations.