South Carolina Properly Obligated and Liquidated Targeted Funds Under the Child Care and Development Fund Program

摘要

The Child Care and Development Fund (CCDF) provides Federal discretionary funding for the following three targeted funds: School Age Resource and Referral, Quality Expansion, and Infant and Toddler. These targeted funds are used for activities that improve the availability, quality, and affordability of childcare and to support the administration of these activities. At the Federal level, the U.S. Department of Health and Human Services, Administration for Children and Families (ACF) administer the funds. We conducted this review because previous Office of Inspector General reviews found that other States did not always comply with Federal requirements when claiming targeted funds for reimbursement. We therefore identified State CCDF claims as being potentially at risk. The objective of our audit was to determine whether the South Carolina Department of Social Services (State agency) complied with Federal requirements for the use of CCDF targeted funds for Federal reimbursement for fiscal years (FYs) 2007 through 2009.