EXECUTIVE SUMMARY:
This final report evaluated costs charged to the Missouri Title IV-E Foster Care Program as a result of including certain ineligible children during the period January 1, 1992 through December 31, 1996. This review focused on issues identified during a prior audit. The Missouri Department of Social Services used allocation rates to compute certain categories of costs for reimbursement under the Title IV-E Foster Care Program. This review determined that $1,233,855 ($641,149 Federal financial participation (FFP)) was not allowable. The state concurred with our recommendation.