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State of Wyoming Department of Employment Review of Staff Time Charging Period of Review October 1, 1998 thru September 30, 2001
Report No. 21-02-300-11-001
Date Issued: March 18, 2002

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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.

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This report contains the results of our review of a hotline complaint pertaining to inappropriate time charging in the State of Wyoming's Department of Employment (Wyoming). Our primary objective was to determine if the following allegations could be substantiated:

  • Additional Activities to Maintain Currency (AAMC) funds carried over from the prior fiscal year were misused to supplement BLS' base program funds.

  • Research and Planning (R&P) staff were instructed to charge time to specific Fund Ledger Codes based on predetermined percentages to ensure all funds were spent by the end of the fiscal year.

In summary, we found (1) AAMC carryover funds were not used to supplement BLS base programs, nor was there a violation of the Federal appropriation law relating to the use of these funds; however, (2) the R&P staff inappropriately charged time to BLS programs by using predetermined percentages.

We recommend that BLS:

Follow up with Wyoming to verify that the R&P staff are recording only the time they actually work on each program, and work with Wyoming to utilize BLS' budget funding flexibility procedures that allow the State grantees funding flexibility between BLS programs.

Issue a Labor Market Information (LMI) Administrative Memorandum on the subject of state time charges. The memorandum should be issued to all participating states and BLS regional commissioners (RC) and cover (1) subject matters pertaining to clarifying and documenting proper staff time reporting procedures; and (2) instructions pertaining to BLS RCs' responsibilities relating to state time reporting.

In its response to our draft report dated February 19, 2002 (Appendix A), BLS stated that its Dallas Regional Office will periodically follow up with Wyoming to ensure staff is fully informed of the need to reflect time charges appropriately and that the time charged is accurately reflected. In addition, the Dallas Regional office will ensure that Wyoming management and financial staffs are fully aware of the flexibility inherent in the budget variance process. Finally, within 6 months of the issuance of the final report, BLS' National Office will issue an LMI Administration Memorandum to address each of the points in the recommendation to State grantees and BLS regional office staff.

Based upon BLS' response, the status of the two recommendations in Finding 2 are as follows:

Recommendation #1 is resolved and open based on BLS' planned corrective action to follow up with Wyoming. To close this recommendation, BLS needs to provide documentation to OIG summarizing the follow up actions taken.

Recommendation #2 is resolved and open based on BLS' plan to issue an LMI Administrative Memorandum to State grantees and BLS regional office staff. To close this recommendation, BLS needs to issue the LMI Administrative Memorandum that addresses the points made in the recommendation.

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