2001 - Audit Report

U.S. Department of Labor
Office of Inspector General
Office of Audit

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NEVADA DETR YEAR 2000 GRANT EXPENDITURES

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ETA awarded the Nevada Department of Employment, Training and Rehabilitation (DETR) grants totaling $8.1 million. To determine whether grant funds were expended for intended purposes, and in conformity with the grant agreement and applicable Federal requirements, the OIG audited $7.4 million expended by the DETR from the inception of the grants through September 30, 2000.

We identified expenditures totaling $758,427 that were not in accordance with grants requirements. Expenditures of $568,298 were questioned because the costs were incurred prior to the effective date of the pertinent grant, and $190,129 was questioned because the expenditures were for multiple tasks, only some of which were related to Y2K readiness. We recommended ETA recover the $758,427 that was misspent and ensure DETR improve its accounting procedures so that it may adequately identify allocable DOL grant expenditures.

DETR acknowledged the correctness of $262,509 costs questioned because they were incurred before the effective date of the grant, but believes the balance of $305,789 is allowable because the deliverables were accepted by DETR after the grant's effective date. OIG does not accept this position because the work on the deliverables was performed prior to the effective date of the grant. DETR also suggested that half of the questioned costs involving multiple tasks should not have been questioned. The DETR accounting system could not support this position, however, and the OIG recommendation remains unchanged.

(OA Report No. 04-01-004-03-315, issued March 19, 2001)

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