Plasterers' Trust Fund Costs Questioned

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

OVER $500,000 IN 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 of the 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.

All of these findings are repeats of findings previously reported in three prior OIG audit reports (on FYs 1989-1996) for which final decisions have been issued by ETA. ETA agreed with most of the
audit findings. The Trust Fund has appealed each of the final decisions to DOL's Board of Contract Appeals.
(OA Report No. 18-00-005-03-370, issued March 30, 2000)

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