Summary

Our operational audit of the Hillsborough County Workforce Board’s (HCWB) administration of approximately $7.5 million of Workforce Investment Act grants identified weaknesses in the HCWB’s administrative and program controls.  These weaknesses resulted in questioned costs as follows:

Finding No. 1:  A lack of Federal cognizant agency approval of the salary allocation method used by the HCWB, and a lack of adequate documentation of the salary allocations for a substantial portion of the audit period, resulted in approximately $3.4 million of questioned costs.

Finding No. 2: Contrary to the approved HCWB administrative cost allocation plan, certain office rent charges were not allocated based on participation or enrollment percentages.  This resulted in approximately $140,000 of questioned costs.  In addition, the lack of documentation for participant or enrollment percentages used for other expenditure charges resulted in questioned costs of approximately $43,300.

Finding No. 3:  The failure to install and use two computers purchased for a particular program ($3,018), and the inability to restrict the use of purchased software to authorized users ($13,638), resulted in questioned costs.

Finding No. 4:  The lack of adequate documentation demonstrating that travel expenditures were necessary and reasonable resulted in questioned costs of approximately $ 1,100.

Finding No. 5:  The HCWB had not developed adequate contract monitoring procedures.

The Agency's response can be viewed in its entirety on the Auditor General's Web site.