Review of Costs Claimed Under the Title IV-A Emergency Assistance (EA) Program by the Pennsylvania Department of Public Welfare (DPW) for Children in the Philadelphia Department of Human Services (DHS) Juvenile Justice System from January1, 1996 thr...

The objective of our review was to determine if DPW identified all costs associated with children in the DHS juvenile justice system on its claims for Federal Financial Participation (FFP) submitted to the United States Department of Health and Human Services (HHS) Administration for Children and Families (ACF). Proper identification of these costs was necessary so that ACF could disallow them in accordance with its policy dated September 12, 1995. This policy stated that FFP was not available under the EA program, effective January 1, 1996, for costs associated with children in the juvenile justice system.

Our review showed that DPW continued to claim FFP for services provided to children in the Philadelphia DHS juvenile justice system after January 1, 1996, and did not properly identify $26 million of these costs on its claims for FFP. As a result, ACF was unable to disallow these costs and DPW was reimbursed FFP of about $13 million for services provided to children in the Philadelphia DHS juvenile justice.