Review of Nebraska's Foster Care IV-E Training Costs for the Period October 1, 1994 through September 30, 1999

EXECUTIVE SUMMARY:

This final report points out that Nebraska charged unallowable costs to the title IV-E Foster Care program totaling approximately $11.7 million (federal share) for the 5-year period ending September 30, 1999. The unallowable costs consisted of ; salaries and related overhead costs of staff who were not in training, unsupported costs, program costs allocated in error, overhead costs claimed at an unallowable enhanced FFP rate, and costs not allocated to all benefitting programs. We recommended a financial adjustment for $11.7 million, and that Nebraska obtain an agreement with the HHS Division of Cost Allocation for allocating future training costs.