Review of Training Costs for Title IV-E Foster Care and Adoption Assistance Programs in Rhode Island for State Fiscal Years 2003 Through 2005

Our objective was to determine whether the Rhode Island Department Children, Youth, and Families (the State agency) properly claimed Federal reimbursement at the enhanced rate for Title IV-E training costs from July 1, 2002, through June 30, 2005.  The State agency properly claimed training costs totaling $3.2 million ($2.4 million Federal share) for Federal reimbursement at the enhanced 75-percent rate under Title IV-E.  However, the State agency overstated the Federal share of foster care and adoption assistance training costs by $238,441 by claiming training expenses at the enhanced rate that were only allowable at the 50-percent rate.  We recommended that the State agency make a financial adjustment of $238,441 on its next Quarterly Report of Expenditures, establish procedures to ensure that only qualified training expenses are claimed at the enhanced rate, and review training costs claimed for Federal reimbursement after the audit period to ensure compliance with Federal requirements. The State agency agreed with our recommendations.