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Audit (A-07-09-03119)

07-17-2009
Review of the Missouri Department of Social Services Claim for Title IV-E Training Costs for Salaries and Benefits for Initial Inservice Training for July 1, 2002, Through June 30, 2006

Executive Summary

Of the $4.8 million (Federal share) in Title IV-E (foster care and adoption assistance to children) training costs that the Missouri Department of Social Services (the State agency) claimed for salaries and benefits for initial inservice training for the period July 1, 2002, through June 30, 2006, $742,000 (Federal share) was unallowable. The State agency overstated Title IV-E training costs by the $742,000 (Federal share) because it did not follow Federal regulations and the approved State training plan.

In addition, the State agency claimed $814,000 (Federal share) in potentially unallowable costs related to on-the-job training that was required for all new employees, but for which the State agency could not provide documentation that the training occurred. Therefore, these costs may not have been allowable for Federal reimbursement at the enhanced 75-percent rate of Federal financial participation.

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