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 State of Ohio (State) submitted its Job Training Partnership Act (JTPA) closeout package to the U.S. Department of Labor (DOL), Employment and Training Administration (ETA) on May 31, 2001. We obtained the final JTPA expenditures reported on the closeout report, and found that the expenditures reported reconciled to the Ohio's accounting records. In addition, the final expenditures reported were reasonable based on amounts previously reported on final Financial Status Reports (FSRs).

The JTPA program was audited as a major program in Ohio's single audits for State Fiscal Year (SFY) 1998 and SFY 1999. The State's single audit report for SFY 1999 included three findings that were subsequently resolved. The findings pertained to (1) cash management, (2) subrecipient monitoring, and (3) property management.

We visited two subrecipients, and found that final expenditures reported to the State were reconciled to the subrecipients' accounting records.

State of Ohio's Response

The Ohio Department of Job and Family Services provided a written response to our draft report, dated March 13, 2003, which is included in its entirety at Exhibit I. Ohio agreed with the information presented in the report.

Get Complete Report