Review of Title IV-E Training Costs, Michigan Family Independence Agency

This report provides you with the results of our review of training costs claimed by the Michigan Family Independence Agency (State agency) under the Title IV-E Foster Care and Adoption Assistance program. The audit objective was to determine whether the amounts claimed for reimbursement represent allowable and allocable costs.

The State agency claimed $6,052,839 (Federal share - $3,786,966) of direct and allocated training costs for the period October 1, 1992 through September 30, 1995. Of this amount, $2,437,187 (Federal share - $1,732,118) is ineligible for reimbursement.