Review of Emergency Assistance Payments Claimed by the District of Columbia Department of Human Services Under Title IV-A of the Social Security Act

EXECUTIVE SUMMARY:

This final audit report concluded that the District of Columbia Department of Human Services (DHS) made 13,512 payments totaling about $16.7 million under the Title IV-A Emergency Assistance to Needy Families with Dependent Children IEA) program and claimed about $8.3 million in Federal financial participation (FFP). Our statistical sample showed that DHS was not entitled to about $3.3 million of FFP because 59 percent of the payments reviewed (136 of 230) were in violation of one or more program requirements. Also, the Administration for Children and Families (ACF) reimbursed DHS about $3.8 million in FFP, disallowed about $0.1 million, and deferred payment of about $4.4 million pending further review of the claim.