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This document is a summary of a printed document. The printed document may contain charts and photographs which are not reproduced in this electronic version. If you require the printed version of this document, contact the Freedom of Information Act Officer, Office of Inspector General, U.S. Department of Labor, Washington, DC 20210, or call (202) 693-5116. This report reflects the findings of the Office of Inspector General at the time that the audit report was issued. More current information may be available as a result of the resolution of this audit by the Department of Labor program agency and the auditee. For further information concerning the resolution of this report's findings, please contact the program agency. OIG has started using Acrobat 4.0 to prepare it's latest Audit reports. If you are experiencing problems downloading some of the larger PDF files, you may want to download the latest version of the Adobe Acrobat Reader by clicking the link provided below. The OIG performed a financial and compliance audit of outlays reported by The Children's Village (CV) under JTPA Title IV-D for the period October 1, 1994 to December 31, 1998. The audit objective was to determine whether reported outlays were allowable and within terms and conditions of the grant award and program regulations. CV is a not-for-profit organization which maintains an institution for the treatment and education of emotionally disturbed children and operates small group facilities and foster homes for their care. ETA awarded CV a grant targeting 14-16 year old youths who were economically disadvantaged and who were not enrolled in or attending an educational program. In our opinion, except for questioned costs, the Financial Status Reports (FSR) presented fairly the results of CV's operations in accordance with applicable laws and regulations for the grant period. For the audit period, CV reported outlays of $1,769,502 of which we question $101,174 or 5.7 percent.
We recommended that the Assistant Secretary for Employment and Training
recover $80,939, representing the Federal share of $101,174 in questioned
costs, and ensure that CV complies with grant and OMB Circular A-122
requirements by obtaining final indirect cost rates. Generally, CV
agreed with the findings but disagreed with questioned costs of $24,834
related to unsupported subgrantee costs. However, CV did not provide
any additional documentation to support subgrantee costs. CV also
indicated that it has submitted final indirect cost proposals to the
Office of Cost Determination. |
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