Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of Aid to Families with Dependent Children Emergency Assistance Program," (A-07-95-01009)

February 20, 1996

Complete Text of Report is available in PDF format (150 KB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final report discusses the Emergency Assistance Program administered by the Kansas Department of Social Services and Rehabilitation Services (SRS). The objective of the review was to ascertain whether SRS practices for administering Emergency Assistance (EA) complied with Federal requirements, and identify the reason(s) EA costs increased from $800,00 in 1991 to $18 million in 1994. We identified unallowable EA costs totaling $1,260,351 (Federal financial participation or FFP $630,175). Based on practices in effect, we concluded that other EA costs totaling $18,969,612 (FFP $9,484,806) may also include unallowable costs. We recommended that SRS: (1) implement controls to ensure that costs charged to EA comply with Federal regulations, and (2) make financial adjustments for costs improperly claimed.