[TEXT ONLY]
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.
We audited the Center for Employment Training (CET). The scope of the audit covered the CET’s administration of the Migrant and Seasonal Farmworkers and Welfare-to-Work programs and a special grant awarded to the CET.
Overall, we concluded that the CET is meeting the program objectives of the grants audited. However, we concluded that the financial systems used to report costs to ETA need significant improvements to accurately reflect allowable costs in accordance with grant provisions, Federal regulations and OMB Circular A-122. We questioned $5,797,229 for (1) duplicate and misstated administration costs, (2) program credits not made to DOL grants, (2) costs unrelated to grant purposes, (3) inappropriate tuition charges, and (4) ineligible costs charged to the grants. We also found that DOL grant costs totaling $3,728,512 were misclassified on the financial statements.
Also, while CET did generally comply with ETA regulations, we did find that participants eligibility was not fully documented and that indirect costs proposals were not submitted timely.
While CET agreed that errors were made in reporting
administration costs and in charging some costs to the grants, the CET did
not believe that the errors affected actual grant billings. CET agreed to
improve procedures for documenting participant eligibility and submitting
indirect costs proposals.
( Report No. 09-00-006-03-365, issued September 26, 2000)
