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HRD-77-10 1 (1977-02-11)

handle is hein.gao/gaobaaccg0001 and id is 1 raw text is: -; W UN'TED STATES GENL_?AL ACCOUNTING OFFICE Co WASHiNG1 ON, D.C. 05 LM101742 ~IUMAN RESOURCE-S DIVISION B-164031(3) FEB 11 1977 The Honorable The Secretary of Health, Education, and Welfare Dear Mr. Secretary: In a letter dated Decembe.r 29, 1975, Congressman Edward G. Biester, Jr., informed us of a Pennsylvania State senator's concern about possible misuse of Federal funds by local county boards of assistance of Pennsylvania's department of public wel- fare. The Congressman indicated that the Federal Government reimbursed Pennsylvania for social service positions eat a rate of 75 percent, although some of the positions may have been oc- cupied by employees performing income maintenance functions which should be reimbursed at a 50-percent rate. The Congress- man stated that the same situation may be occurring with Work Incentive (WIN) program positions which are reimbursed at a 90-percent rate, and he asked for our assistance in answering the following questions: 1. How many pusitions have been funded in the Comtmonwealth of Pennsylvania and at what reimbu.sement rate? 2. What limitations and/or guidelines are established for theqe positions? 3. How would the misuse of funds be dctermined? 4. What is the penalty for misusing such funds? In response to the Congressman's letter, we interviewed Federal and State agency personnel and reviewed State agency procedures for recording costs and preparing claims for Federal reimbursement. Because of the complex cost allocation proce- dures, we did not make a detailed audit of costF, claimed for Federal reimbursement. We interviewed State agency personnel responsible for program and fiscal manayczment and administra- tion personnel in the department of public welfare at Harris- burg. In addition, we reviewed cost allocation plans, por- tinent Federal. and State regulations, and related accounting