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We audited the American Association of Community College's (AACC) costs claimed for reimbursement under its DOL grants for the period May 2, 1996 through December 31, 1999. The Employment and Training Administration awarded AACC three grants to enhance the capacity of the nation's community college system in responding to the workforce training needs of dislocated and incumbent workers.
During our audit period AACC claimed costs of over $1.5 million under these three grants. We questioned 198,678 as follows:
- $143,883 for excessive overhead and general and administrative costs that resulted from AACC applying an indirect cost rate to a base (total direct costs) that included subcontract costs.
- $39,260 for a subcontractor's indirect costs that were charged to the DOL grant, in violation of grant provisions.
- $15,535 for charges for which AACC was unable to provide supporting documentation.
(Report No. 18-00-008-03-340, issued August 4, 2000)
