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Audit (A-01-11-02504)

08-31-2011
Review of Maine's Title IV-E Training Costs for Federal Fiscal Years 2008 Through 2010

Executive Summary

In fiscal years 2008 through 2010, Maine's Department of Health and Human Services, Office of Child and Family Services (State agency), did not always follow Federal requirements in claiming training costs. Specifically, the State agency improperly claimed $264,000 in State employee salaries and educational costs that were not related to the Title IV-E training program; $474,000 in State administrative and educational costs that were allocated incorrectly to the Title IV-E training program; and $46,000 in indirect costs that did not qualify for reimbursement at the enhanced rate. The State agency correctly claimed Title IV-E training costs totaling $2.5 million (Federal share).

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