EXECUTIVE SUMMARY:
This final report discusses the allowability of training costs claimed by the Missouri Department of Social Services (State) under Department of Health and Human Services (HHS) programs. This review covered the period July 1, 1991 through June 30, 1994. Generally, we found that costs for training were allowable as claimed. However, with respect to training for title IV-E Foster Care, the State claimed excess reimbursement totaling $217,408. The State did not allocate all of the direct foster care costs to the benefitting State foster care program. In addition, we found that Missouri's approved Cost Allocation Plan (i) included a sampling methodology that allocated costs only to foster care when in fact the costs benefitted several program and (ii) allowed indirect costs to be claimed at 75 percent FFP that were only allowable for 50 percent FFP. We recommended that the State refund unallowable costs and establish procedures to ensure only allowable costs are claimed at the enhanced FFP rate.