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

THE OIG QUESTIONED OVER
$190,000 OF COSTS AACC
CHARGED TO THE DOL GRANT

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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.