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PLASTERERS' TRUST FUND
COSTS QUESTIONED
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We audited the National Plastering Industry's Joint Apprenticeship Trust Fund's costs claimed for reimbursement under its DOL and Department ofthe Interior (DOI) contracts from August 1, 1996, through June 30, 1999. DOL and DOI contract directly with the Trust Fund to coordinate training for Job Corps students in plastering and cement masonry. During our audit period, the Trust Fund claimed costs of about $19 million($16 million under two DOL contracts and $3 million under two DOI contracts). We questioned $536,359 related to the two DOL contracts, as follows:
- $448,269 for unallowable legal services costs incurred to appeal DOL contracting officers' final decisions;
- $50,929 for the portion of the Trust Fund administrator's pension contributions that was disproportionate to pension contributions charged on behalf of other Trust Fund staff;
- $29,655 for insurance premiums for coverage that exceeded the approved levels of coverage specified in the DOL contracts;
- $7,506 to print and distribute newsletters in quantities that exceeded the production units authorized by the contracts.
