Review of the Missouri Department of Social Services Claim for Title IV-E Training Costs for Long-Term Training for July 1, 2002, through June 30, 2006

摘要

Title IV-E of the Social Security Act, as amended, authorizes Federal funds for States to provide foster care and adoption assistance to children under an approved State plan. At the Federal level, the Administration for Children and Families (ACF) administers the program. In Missouri, the Department of Social Services (the State agency) administers the program. Title IV-E provides Federal financial participation (FFP) at a 50-percent rate for administrative expenditures and at an enhanced 75-percent rate for certain training expenditures. Federal regulations specify that training expenditures must be included in the approved State training plan to be claimed at the enhanced 75-percent FFP rate. Also, pursuant to Federal regulations, States may receive reimbursement at an enhanced 75-percent FFP rate for the costs of short- and long-term training at educational institutions. The regulations specify who may be trained and the expenses that are allowable. The State agency contracted with six State universities to provide long-term training programs. The programs allowed undergraduate students in their senior year to complete their Bachelors of Social Work degree and then begin employment with the State and allowed current State employees to obtain a Masters of Social Work degree. From July 1, 2002, through June 30, 2006, the State agency claimed $7,250,784 ($5,438,088 Federal share) in Title IV-E long-term training costs at the enhanced 75-percent FFP rate. Our audit covered $3,019,832 (Federal share) of these costs related to three universities under contract with the State agency (the University of MissouriColumbia (MU), the University of Missouri at St. Louis, and Missouri State University) and to the salaries and benefits of State agency personnel obtaining their Masters of Social Work degree.