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 Philadelphia County from October 1, 1994 to September 30, 1996

EXECUTIVE SUMMARY:

In this final report the OIG estimates that widespread violations of Federal criteria by the Pennsylvania Department of Public Welfare (DPW) and the Philadelphia Department of Human Services and Family Court resulted in Pennsylvania being reimbursed at least $77.6 million in Federal funds for unallowable claims for emergency assistance services and associated administrative costs under the Title IV-A emergency assistance program. Of the 330 claims reviewed, 301 violated Federal requirements and 166 of the 301 contained 2 or more violations of Federal requirements. We recommended financial adjustments for $77.6 million. We also recommended that the Pennsylvania DPW review claims by Philadelphia County and refund inappropriately claimed Federal funds for periods subsequent to our audit period and make similar reviews in other Pennsylvania counties. The DPW did not concur with our recommendations.