$1.3M OF MARYLAND DLLR CENTRAL SERVICE COSTS RECOMMENDED FOR RECOVERY
This document is a summary of a printed document. The printed document may contain charts and photographs which are not reproduced in this electronic version. If you require the printed version of this document, contact the Freedom of Information Act Officer, Office of Inspector General, U.S. Department of Labor, Washington, DC 20210, or call (202) 693-5116.
This report reflects the findings of the Office of Inspector General at the time that the audit report was issued. More current information may be available as a result of the resolution of this audit by the Department of Labor program agency and the auditee. For further information concerning the resolution of this report's findings, please contact the program agency.
OIG has started using Acrobat 4.0 to prepare it's latest Audit reports. If you are experiencing problems downloading some of the larger PDF files, you may want to download the latest version of the Adobe Acrobat Reader by clicking the link provided below.
The OIG conducted a limited-scope audit of the automatic data processing and information technology central service costs charged to DOL grants by the Maryland Department of Labor, Licensing and Regulation (DLLR) for the period October 1996 through April 2000.
We questioned $1,222,020 in rebates not credited to DOL grants, and $117,675 in unallowable interest costs charged to the grants because these actions violated the applicable Federal cost principles. We recommended ETA recover the questioned costs either as cost reductions or cash refunds, and direct DLLR to implement internal control procedures to ensure that, as required by OMB Circular A-87, (1) costs claimed under Federal grants are "net of all applicable credits," and (2) unallowable interest costs are not claimed for reimbursement. ETA agreed with these recommendations.
Report No. 03-01-002-03-315 (Febuary 23, 2001)
