U.S. Department of Labor Office of Inspector General

Audit Report

REVIEW OF OSHA'S FISCAL YEAR 1997 23(g) ENFORCEMENT GRANT TO THE COMMONWEALTH OF VIRGINIA
 
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Report Title:          Review of OSHA's Fiscal Year 1997 23(g) Enforcement Grant to the
                                  Commonwealth of Virginia

Report Number:  03-98-002-10-105

Issue Date:           November 24, 1997

The Occupational Safety and Health Administration (OSHA) provided a Section 23(g) grant in the amount of $3,035,000 to the Virginia Department of Labor and Industry to operate a safety and health program in the Commonwealth of Virginia. This amount represents the Federal share for the grant which is not to exceed 50 percent of the program costs. The purpose of the grant was to assist the Commonwealth in administering and enforcing occupational safety and health programs. The OSHA regional administrator requested a review be performed of the direct labor charges for positions that appeared to have responsibilities outside the scope of the grant.

The objective of the audit was to determine whether direct labor charges to the grant reflected time actually spent on activities approved in the Federal fiscal year 1997 grant agreement. The audit concentrated on 13 positions that OSHA believed to have responsibilities outside the scope of the grant. The total labor charges for the 13 positions was $580,164.

The audit found three positions that should not have been charged 100 percent to the 23(g) enforcement grant. This resulted in overcharges of $12,685 to OSHA. The audit recommended that OSHA recover the overcharge and require L&I to maintain appropriate documentation to support the amount of direct time spent on VOSH activities and allocate the direct labor charges accordingly.

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