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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Reconciliation of Expenditures, Title IV-A Emergency Assistance Program, Nebraska Health and Human Services System" (A-07-98-01035)

April 13, 1999

Complete Text of Report is available in PDF format (565 KB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final report provides the results of our audit entitled Reconciliation of Expenditures reported for the Title IV-A Emergency Assistance (EA) program by the Nebraska Health and Human Services System (Department), Lincoln, Nebraska. We determined that the costs claimed included unapplied EA credits, duplicate charges and unsupported costs totaling $1,271,105 (Federal share $635,552). We are recommending that the Department reduce Federal accounts for improper costs claimed, take steps to preclude a future recurrence and adjust the base costs used to calculate awards under the Temporary Assistance to Needy Families (TANF) program. The Department concurred with our findings and recommendations.