EXECUTIVE SUMMARY:
This final audit report points out that the State agency claimed over $5.0 million (Federal share) in foster care maintenance payments that were ineligible for Federal sharing. The claims were ineligible primarily because the payments were not supported by a judicial determination containing a statement that reasonable efforts were made to prevent the child's removal from the home or reunite the child with his or her family. In addition to a financial adjustment for the $5.0 million, we recommended that the State agency strengthen its controls to ensure that all Title IV-E payments are made in accordance with Federal requirements. Regional operating division officials concurred with our findings and recommendations.