Review of Funds Awarded Under the Title IV-E Independent Living Program to the West Virginia Department of Health and Human Resources

EXECUTIVE SUMMARY:

The West Virginia Department of Health and Human Resources (DHHR) submitted annual applications for Independent Living Program (ILP) funds each year since the program was established in Fiscal Year 1987 and was awarded over $1.6 million by the Federal Government. Our report points out that DHHR misspent 37 percent of the awarded ILP funds, forfeited use of 48 percent of the funds, and will forfeit use of the remaining 15 percent of the awarded funds unless major improvements are made in its accounting system. Also, DHHR had not established a cost center to control Federal expenditures under the Title IV-E ILP, and had not reported a single Federal expenditure to the Administration for Children and Families during the 5-year period.