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Audit (A-01-10-02507)

12-16-2010
Review of Massachusetts' Title IV-E Adoption Assistance Subsidy Payments for Children 18 Years or Older for the Period October 1, 2005 Through September 30, 2008

Executive Summary

For the period October 2005 through September 2008, Massachusetts Department of Children and Families (the State agency) complied with the requirements for claiming adoption subsidy payments for 249 of the 272 children over the age of 18. However, the State agency incorrectly claimed adoption subsidy payments for 22 children that did not have a letter from a professional provider documenting a mental or physical handicap. In addition, the State agency claimed adoption subsidy for one child past the age of 21. As a result, the State agency's Federal claim was overstated by $110,000.

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