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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of Costs Claimed for Federal Financial Participation Under the Title IV-A Emergency Assistance Program by the Pennsylvania Department of Public Welfare for Children in Allegheny County from October 1, 1994 to September 30, 1996," (A-03-99-00596)

December 5, 2000

Complete Text of Report is available in PDF format (6.3 MB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


In this final report the OIG estimates that widespread violations of Federal criteria by the Pennsylvania Department of Public Welfare (DPW) resulted in Pennsylvania being reimbursed at least $42.4 million in Federal funds for unallowable claims for emergency assistance services and associated administrative costs under the Title IV-A emergency assistance program. Of 300 claims reviewed, 251 violated Federal requirements and 141 of the 251 contained 2 or more violations. The DPW circumvented Federal criteria by disregarding such fundamental principles of the EA program as the child's living arrangements prior to applying for assistance, the role of parents/guardians in the application process, and the 12-month time period in which services could be provided. The EA program was terminated by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, which created the Temporary Assistance for Needy Families block grant. Therefore, we did not make procedural recommendations. We did, however, recommend that DPW refund the $42.4 million to the Federal Government. The DPW generally disagreed with our findings and recommendations.