Audit of New Mexico's Title IV-E Contracted University Training Costs for the 2-Year Period Ended September

DEPARTMENT OF HEALTH & HUMAN SERVICES Office of Inspector General Washington, D.C. 20201 TO: Joan Oh1 Commissioner, Children's Bureau Administration for Children and Families FROM: / Deputy inspector General for Audit Services SUBJECT: Audit of New Mexico's Title IV-E Contracted University Training Costs for the 2-Year Period Ended September 30,2002 (A-06-06-00045) Attached is an advance copy of our final report on New Mexico's Title IV-E contracted university training costs for the 2-year period ended September 30,2002. We will issue this report to the New Mexico Children, Youth and Families Department (the State agency) within 5 business days. Title IV-E of the Social Security Act, as amended, authorizes Federal funds for States to provide foster care and adoption assistance pursuant to an approved State plan. The State agency, which administers the Title IV-E program in New Mexico, contracted with three State universities to provide a portion of its training needs. Our objective was to determine whether the Federal share of the three universities' Title IV-E training costs claimed by the State agency was allowable, supported, and allocated in accordance with Federal requirements. For the 2 years ended September 30,2002, the State agency claimed $4,625,600 (Federal share) of allowable and $1,188,154 (Federal share) of unallowable or unsupported Title IV-E training costs. The unallowable or unsupported amount included: $491,605 for administrative ...