EXECUTIVE SUMMARY:
This final report points out that, based on a statistical sample, Massachusetts retroactive foster care claims totaling at least $21.8 million ($10.9 million Federal share) did not meet Title IV-E reimbursement requirements. Primary problems were that the State was unable to produce sufficient documentary evidence that judges made a determination that it was contrary to the welfare (CTW) of the child to remain at home and that reasonable efforts (RE) were made to maintain the child in the home and preclude the need to place the child in foster care. We are referring the projected overpayments to the Administration for Children and Families for their review and determination of an appropriate resolution. We are also recommending that the State improve controls to ensure that written CTW and RE judicial determinations are appropriately documented, and ensure that internal control weaknesses in prior claiming systems have been resolved and recently implemented controls are included in claim preparation and submission procedures.