Review of Administrative Costs Claimed Under Title IV-E of the Social Security Act by Debra Corn, Inc. for the Calendar Year 2000 - Indiana Family and Social Services Agency, Indianapolis, Indiana

EXECUTIVE SUMMARY:

The audit objective was to determine whether administrative costs claimed by the Debra Corn, Inc. child placement agency on its Calendar Year (CY) 2000 cost reports were reasonable and allowable for reimbursement under Indiana's Foster Care Program (Title IV-E of the Social Security Act).  The CY 2000 cost report contained unallowable costs which caused the Indiana Foster Care Program to pay Debra Corn, Inc. $24,533 more than reasonable and necessary for administrative costs (federal share is $10,609).  We recommended that the Indiana Foster Care Program recoup the $24,533 in overpayments made to Debra Corn, Inc. and credit the $10,609 federal share to the Federal Government on its next IV-E Financial Report.  The State concurred with our audit findings.