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Minimal Questioned Costs at Penobscot JCCs
ETA awarded a contract to Training and Development Corporation (TDC) to operate the Penobscot Job Corps Center. The OIG conducted an audit of $6.6 million in expenditures claimed by TDC for Center operations for the period July 1998 through June 1999. Except for question costs of $67,192 (1 percent of expenditures), we concluded the expenses TDC reported on its Consolidated Schedule of Center Expenses for this period were reasonable, allowable, and in accordance with applicable laws and regulations.
The preponderance of the questioned costs resulted because TDC did not have internal controls sufficient to detect errors in the computation of employee fringe benefits. We recommended ETA recover the $67,192 of questioned costs and ensure TDC establishes competent internal controls in its procedures to compute employee fringe benefits. TDC concurred with our findings.
(OA Report No. 02-01-206-03-370, March 21, 2001)
