Review of Title IV-E Training Costs in New Hampshire for the Period July 2000 Through June 2003

EXECUTIVE SUMMARY:

Our objective was to determine whether New Hampshire's Department of Health and Human Services (the State agency) complied with Office of Management and Budget (OMB) Circular A-87 and ACF guidance in claiming Federal reimbursement for the costs of foster care and adoption assistance training.  The State agency did not fully comply with guidance in claiming costs for reimbursement.  Specifically, the State agency did not allocate training costs between Federal and State programs.  As a result, the State agency overstated Federal claims for training costs during State fiscal years 2001 through 2003 by $1.76 million (Federal share).  We recommended that the State agency make a financial adjustment of $1.76 million on its next Federal Quarterly Report of Expenditures and ensure that it follows OMB Circular A-87 and ACF's policy for allocating training costs.  The State agency disagreed with our recommendations.

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