2000 - Audit Report

U.S. Department of Labor
Office of Inspector General
Office of Audit

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CENTER FOR EMPLOYMENT TRAINING

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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)

[ Get Complete Report PDF ] 46 pp. {83 k}

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