Review of Training Costs for Title IV-E Foster Care and Adoption Assistance Programs in Connecticut for State Fiscal Years 2002 Through 2004

EXECUTIVE SUMMARY:

Our objective was to determine whether Department of Children and Families (the State agency) properly claimed Federal reimbursement at the enhanced rate for Title IV-E training costs during our audit period of July 1, 2001, through June 30, 2004.  The State agency overstated the Federal share of foster care and adoption assistance costs by $2.4 million by improperly claiming for: 26 training courses that should not have been charged to Title IV-E, 59 administrative courses that did not meet the requirements for enhanced reimbursement but were eligible for reimbursement at the 50-percent rate, and central office administration costs that did not meet the requirements for enhanced reimbursement but were eligible for reimbursement at the 50-percent rate.

We recommended that the State:  (1) make a financial adjustment of $2.4 million on its next quarterly Report of Expenditures, (2) establish procedures to ensure that only qualified training expenses are claimed at the enhanced rate, and (3) review training costs for Federal reimbursement after the audit period to ensure compliance with Federal requirements.  The State agency agreed with our recommendations and said it was taking appropriate corrective action.

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