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NEW YORK STATE DEPARTMENT OF LABOR JOB TRAINING PARTNERSHIP ACT TITLE III EXPENDITURES
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NYSDOL was awarded $35,511,680 for PY 1998 under JTPA Title III,
Governor’s Reserve funding after the 2 percent Workforce Investment Act
(WIA) set aside. For the three quarters ending March 31, 1999, NYSDOL
reported expenses of $7,526,048. Expenditures significantly rose in the
fourth quarter of PY 1998 by $15,776,284 and expenditures were $23,302,332
for the year ended June 30, 1999.
NYSDOL transferred expenses from various cost centers to the JTPA Title
III program to avoid recapture of PY 1998 allotments. As a result,
expenditures reported on the Title III Worker Adjustment Formula Financial
Report (WAFFR) for the year ended June 30, 1999, were overstated by
$6,102,478.
We recommended that the Assistant Secretary for Employment and Training
ensure that NYSDOL reduce June 30, 1999, reported JTPA Title III
expenditures by $6,102,478 for personnel service and LEX system costs, and
begin recapture and reallotment procedures if required. We also recommend
that the Assistant Secretary require NYSDOL to allocate personnel service
costs to appropriate programs based upon after-the-fact distribution of
actual activity of each employee, and develop a basis for cost
distribution of the LEX system based upon relative benefits received.
NYSDOL responded to our draft report on August 15, 2000. NYSDOL
disagreed with the findings and recommended reduction of $6,102,478 as
presented in the draft report. In its response, NYSDOL stated it has
provided documentation to support both the personnel service and LEX
system adjusting entries. Moreover, NYSDOL disagreed that adjustments were
made to avoid recapture and reallotment procedures.
On three separate occasions, including the entrance conference
signaling the beginning of the audit, NYSDOL representatives stated that
costs were transferred to the Title III program to avoid losing program
funds. While a portion of personnel service and the LEX system costs may
be allocable to the JTPA Title III program, it is NYSDOL’s responsibility
to adequately document that costs were allocated to a particular cost
category to the extent that benefits were received. The transfer of costs
from one grant to another should be made consistently among all programs
and should not be done for one grant to overcome fund deficiencies, or to
avoid restrictions imposed by law or terms of an award.
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At the request of the New York Regional Administrator, Employment and
Training Administration (ETA), we performed an audit of the New York State
Department of Labor (NYSDOL) Job Training Partnership Act (JTPA) Title III
program expenditures covering the period April 1, 1999 through June
30, 1999. The audit objectives were to determine the reason for the large
increase in program expenditures during the last quarter of PY 1998, and
if these costs were allowable.
(Report No. 02-00-214-03-340, issued September 28,2000)
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