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Minimal Questioned Costs at Woodstock JCCs
ETA awarded a contract to Adams and Associates, Inc. (Adams) to operate the Woodstock Job Corps Center. The OIG conducted an audit of $8.6 million in expenditures claimed by Adams for Center operations for the period January 1999 through December 1999. Except for question costs of $6,817 (less than 1 percent of expenditures), we concluded the expenses Adams reported on its Consolidated Schedule of Center Expenses for this period were reasonable, allowable, and in accordance with applicable laws and regulations.
The questioned costs resulted primarily because Adams did not have adequate internal controls over the number of student hours worked on school days and payment of student vouchers, some of which were paid multiple times. We recommended ETA recover the $6,817 of questioned costs and ensure Adams establishes competent internal controls over these activities. Adams agreed with the OIG findings with the exception of $447 of questioned costs.
(OA Report No. 02-01-202-03-370, March 23, 2001)
