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U.s. Department of Labor audits Job Corps student Pay Allotment and management Information System. SPAMIS' operating expenses totaled $93. Million in FY 2004 and $91. Million in FY 2005. Over 90 percent of SPAMIS payments are for Living Allowances paid to students.
U.s. Department of Labor audits Job Corps student Pay Allotment and management Information System. SPAMIS' operating expenses totaled $93. Million in FY 2004 and $91. Million in FY 2005. Over 90 percent of SPAMIS payments are for Living Allowances paid to students.
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U.s. Department of Labor audits Job Corps student Pay Allotment and management Information System. SPAMIS' operating expenses totaled $93. Million in FY 2004 and $91. Million in FY 2005. Over 90 percent of SPAMIS payments are for Living Allowances paid to students.
Copyright:
Attribution Non-Commercial (BY-NC)
Formatos disponibles
Descargue como PDF, TXT o lea en línea desde Scribd
Office of Inspector General Office of Audit Audit of Job Corps Student Pay Allotment and Management Information System for the 2 Years Ended September 30, 2005 BRIEFLY… Highlights of Report Number: 03-06-003-01-370, a WHAT OIG FOUND report to the Administrator of Job Corps. We found that:
WHY READ THE REPORT 1. The SPAMIS Statements of Position
The U.S. Department of Labor (DOL), Office of as of March 31, 2004, and March 31, Inspector General (OIG) conducted a performance 2005, and the related Statement of audit of the Job Corps Student Pay Allotment and Operations reports for the 6 months Management Information System (SPAMIS) then ended, were generally supported activity and results for the period October 1, 2003, by the general ledger and student through September 30, 2005. Job Corps, a DOL data, and the Fiscal Year 2004 and youth training program, uses SPAMIS to process 2005 ending balances were within payments to Job Corps’ students. SPAMIS’ expected tolerances. operating expenses totaled $93.9 million in 2. Overall, the controls over SPAMIS FY 2004 and $91.5 million in FY 2005. Over financial operations were adequate; 90 percent of SPAMIS payments are for Living however, we identified weaknesses Allowances paid to students during their that require management attention. enrollment at the Job Corps Centers and 3. During the 2-year period ending Transition Allowance payments paid to students September 30, 2005, Job Corps took when they complete or terminate the Job Corps action to more effectively manage the program. significant number of unclaimed living and allowance checks. However, Job Corps has not determined if state WHY OIG CONDUCTED THE AUDIT escheat laws apply to these The OIG conducted the audit to determine the unclaimed checks. following: WHAT OIG RECOMMENDED 1. Were the SPAMIS Statements of Position as We recommended that the Administrator of Job of March 31, 2004, and March 31, 2005, and Corps: the corresponding Statement of Operations reports for the 6 months then ended, 1. Use the monthly Job Corps Data supported by the general ledger and student Center Reports to identify trends and data, and were the Fiscal Years 2004 and variances to help manage the 2005 ending account balances within program effectively and efficiently. expected tolerances? 2. Provide for the necessary review and 2. Were internal controls over SPAMIS financial authorization of financial documents. operations adequate? 3. Monitor the accounting for bank 3. Is Job Corps effectively managing unclaimed charges. student Living and Transition Allowance 4. Provide for segregation of duties for checks? payroll tax payments and IRS correspondence. READ THE FULL REPORT 5. Request a Legal Opinion regarding To view the report, including the scope, whether Job Corps is required to methodology, and full agency response, go to escheat the unclaimed student property (living and transition http://www.oig.dol.gov/public/reports/oa/2006/ allowance payments) to the states. 03-06-003-01-370 6. Rerun a report for the checks remaining unclaimed from the initial 120,633 mailings and prepare a second mailing.