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The OIG performed a financial and compliance audit of costs claimed by the Seneca Nation of Indians (SNI) under DOL Grant Number B-5252-5-00-81-55 for the period May 15, 1995 through September 30, 1998. The audit objectives were to determine whether costs claimed were allowable, program statistics were reliable, and participants were eligible.

In our opinion, except for questioned costs, the Financial Status Report presented fairly, in all material respects, the results of SNI's operations in accordance with applicable laws and regulations for the grant period ending September 30, 1998. For the audit period, SNI claimed costs of $892,537, of which we question $32,117 or 3.6 percent of claimed costs.

• We questioned $17,798 for eight participants whose eligibility could not be determined or who were in fact ineligible. Furthermore, SNI reported 187 Title IV-A participants and 207 Title II-B participants on the JTPA Annual Status Reports (JASR) for the period May 15, 1995 through September 30, 1998. However, listings provided to OIG showed only 127 JTPA Title IV-A participants and there were no listings to support Title II-B participants. This condition existed because SNI did not maintain a uniform system to track and account for participants.

• We questioned $14,319 of Vocational Readiness Employment Counselor's salary allocated to JTPA. This condition existed because SNI's payroll system automatically distributes staff salaries to the various grants based on predetermined percentages. SNI agreed that lower allocation percentages based on the number of participants were more accurate.

We recommended that the Assistant Secretary for Employment and Training recover $32,117 of questioned costs. We also recommend that the Assistant Secretary require SNI to develop appropriate participant tracking and employee time distribution systems.

(Report No. 02-00-208-03-355, issued May 15, 2000)

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