EXECUTIVE SUMMARY:
The final consolidated report provides you with the results of our audit of maintenance of effort (MOE) provisions for the Job Opportunities and Basic Skills Training (JOBS) program in Arkansas, Ohio and Oklahoma. Our audit disclosed that (1) the Administration for Children and Families' current implementing instructions regarding the treatment of child care costs when computing the Fiscal Year (FY) 1986 baseline year conflicts with the JOBS regulations and is unfair to the States; (2) all three states reviewed met the MOE requirement of maintaining the FY 1986 level of expenditures for FY 1990. However, Oklahoma incorrectly computed the FY 1986 baseline costs; (3) Oklahoma was unable to ensure that JOBS funds were not used for services otherwise available on a nonreimbursable basis. As a result, we set aside $213,900 ($146,072 Federal share) for awarding agency adjudication; and (4) Oklahoma claimed unallowable costs and excessive Federal financial participation (FFP) totaling $388,218 (Federal share) for the JOBS program.