Not All of Missouri's Child Care Subsidy Program Payments Complied With Federal and State Requirements

The Missouri Department of Social Services (State agency) did not always comply with Federal and State requirements when making payments under its Child Care subsidy program for State fiscal years 2014 and 2015. Client attendance records were not adequately documented for 124 of the 128 provider service months in our statistical sample; childcare payments made for claims in those 124 provider service months were therefore unallowable. (A provider service month includes all childcare payments paid to a childcare provider for a single month of service.)