Review of Aid to Families with Dependent Children Emergency Assistance Program

EXECUTIVE SUMMARY:

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.