This report provides you with the results of our review of training costs claimed
by the Michigan Family Independence Agency (State agency) under the Title IV-E
Foster Care and Adoption Assistance program. The audit objective was to determine
whether the amounts claimed for reimbursement represent allowable and allocable
The State agency claimed $6,052,839 (Federal share - $3,786,966) of direct and allocated training costs for the period October 1, 1992 through September 30, 1995. Of this amount, $2,437,187 (Federal share - $1,732,118) is ineligible for reimbursement.