COVID-19: The Employment and Training Administration Needs to Improve Oversight of Grants Awarded in New Jersey
Summary
A U.S. Department of Labor Office of Inspector General audit report to the Employment and Training Administration (ETA), Report Number 19-23-016-03-391, issued September 28, 2023, on oversight of grants awarded in New Jersey. The OIG found that ETA did not ensure grantees and sub-recipients used grant funds for their intended purposes during the COVID-19 pandemic. It states that ETA did not ensure recipients effectively used over $100 million to serve the intended population, enrolled eligible individuals, at a cost of $96,580 in training services, and complied with federal requirements when paying for $168,460 in services. It adds that Workforce Innovation and Opportunity Act formula grant sub-recipients had no system to account for $6.9 million in grant funding.
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REPORT TO THE EMPLOYMENT
AND TRAINING ADMINISTRATION
COVID-19: THE EMPLOYMENT AND
TRAINING ADMINISTRATION NEEDS
TO IMPROVE OVERSIGHT OF GRANTS
AWARDED IN NEW JERSEY
DATE ISSUED: SEPTEMBER 28, 2023
REPORT NUMBER: 19-23-016-03-391
U.S. Department of Labor WHAT OIG FOUND
Office of Inspector General
Audit We found ETA grantees in New Jersey
received statutory and discretionary grant funds
to provide training and supportive services;
BRIEFLY… however, ETA did not ensure grantees and
sub-recipients utilized grant funds for the
intended purposes during the COVID-19
pandemic.
COVID-19: THE EMPLOYMENT AND Specifically, ETA did not ensure recipients
TRAINING ADMINISTRATION NEEDS TO effectively: (1) used over $100 million to serve
IMPROVE GRANT OVERSIGHT IN NEW the intended population; (2) enrolled eligible
JERSEY individuals in the grant programs, costing
$96,580 in training services; and (3) complied
September 28, 2023 with federal requirements when paying for
$168,460 in services. In addition, Workforce
WHY OIG CONDUCTED THE AUDIT Innovation and Opportunity Act formula grant
sub-recipients did not have a system in place to
The Employment and Training Administration account for the $6.9 million in grant funding, to
(ETA) awards grants to states, local include how it was spent. Therefore, we
governments, and other entities to provide questioned this entire award amount.
opportunities to individuals with significant
barriers to employment to enter into high-quality Given these grant funds did not serve their
jobs and careers, as well as to help employers intended purpose, potential eligible job seekers
hire and retain skilled workers. were not provided the services to succeed in
the labor market and potential employers were
From October 2018 through September 2021, not matched with the skilled workers needed
ETA awarded 2,093 grants, totaling before, during, and subsequent to the
approximately $16 billion, to grantees in all COVID-19 pandemic.
50 states, the District of Columbia, and the U.S.
territories. During this time, the COVID-19 WHAT OIG RECOMMENDED
pandemic created many challenges for ETA job
training programs across the nation, such as We made seven recommendations to ETA to
stay-at-home orders, which impacted its ability resolve questioned costs and unspent funds,
to provide services to the public. We focused update guidance to better identify and account for
our audit efforts on grant recipients and sub- risks associated with grant fund use, and improve
recipients located in the state of New Jersey. assistance to and monitoring of grant recipients to
ensure they can account for and report on federal
WHAT OIG DID awards, as well as understand how to properly
award contracts. ETA did not fully agree with our
We conducted this performance audit to answer recommendations but indicated it would take
the following question regarding employment appropriate actions for six of the seven
and training grant funds awarded within New recommendations. ETA disagreed with one
Jersey: recommendation.
Did ETA grantees and sub-recipients utilize READ THE FULL REPORT
grant funds for the intended purposes
during the COVID-19 pandemic? https://www.oig.dol.gov/public/reports/oa/2023/19-
23-016-03-391.pdf
To answer this question, we analyzed ETA and
grant recipient data; reviewed ETA guidance,
policies and procedures; and interviewed
personnel from ETA as well as the grantees
and sub-recipients.
U.S. Department of Labor – Office of Inspector General
TABLE OF CONTENTS
INSPECTOR GENERAL’S REPORT .................................................................... 1
RESULTS ............................................................................................................. 4
ETA Did Not Ensure Grantees and Sub-Recipients Effectively
Served the Intended Population ................................................................. 4
ETA Did Not Ensure Grantees and Sub-Recipients in New Jersey
Served eligible Individuals .......................................................................... 8
ETA Did Not Ensure Grantees and Sub-Recipients Complied with
Federal Guidelines When Paying for Services ......................................... 12
ETA Did Not Ensure Statutory Grant Sub-Recipients Had a System
to Account for Federal Awards ................................................................. 13
CONCLUSION .................................................................................................... 15
OIG’S RECOMMENDATIONS ............................................................................ 15
OIG Analysis of Management’s Comments.............................................. 16
EXHIBIT 1: EMPLOYMENT AND TRAINING GRANTS AWARDED TO
ENTITIES IN NEW JERSEY ............................................................................... 18
EXHIBIT 2: FUNDS PUT TO BETTER USE AND QUESTIONED COSTS ......... 19
APPENDIX A: SCOPE AND METHODOLOGY .................................................. 20
APPENDIX B: AGENCY’S RESPONSE TO THE REPORT ............................... 24
APPENDIX C: ACKNOWLEDGMENTS .............................................................. 31
-i-
U.S. Department of Labor Office of Inspector General
Washington, DC 20210
INSPECTOR GENERAL’S REPORT
Brent Parton
Principal Deputy Assistant Secretary
for Employment and Training
U.S. Department of Labor
200 Constitution Ave. NW
Washington, DC 20210
This report presents the results of the U.S. Department of Labor (DOL) Office of
Inspector General’s (OIG) audit of the Employment and Training Administration’s
(ETA) employment and training funds awarded to grantees and sub-recipients
located in the State of New Jersey before and during the COVID-19 pandemic.
Our work is part of a series of audits being conducted across selected states.
ETA awards employment and training grants to states, local governments, and
other entities to provide opportunities to individuals with significant barriers to
employment to enter into high-quality jobs and careers, as well as to help
employers hire and retain skilled workers. The grants are either (1) statutory
grants, which are noncompetitive grants required by law to be given to the state
or outlying area based on statistical criteria, or (2) discretionary grants awarded
based on competitive selection and eligibility. Recipients of ETA’s grant awards,
such as states, can allocate some or all these funds to other entities known as
sub-recipients. 1
In March 2020, the COVID-19 pandemic created many challenges for ETA job
training programs across the nation. Grantees and sub-recipients were met with
barriers, which included stay-at-home orders and mandated safety protocols to
reduce the spread of the virus. This impacted the ability of grantees and
1
A sub-recipient is a non-federal entity that receives a sub-award from a pass-through entity to
carry out part of a federal program. It does not include an individual who is a beneficiary of the
program. A sub-recipient may also be a recipient of other federal awards directly from a federal
awarding agency.
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U.S. Department of Labor – Office of Inspector General
sub-recipients to provide services to eligible participants until alternative
methods, such as online and virtual services, were established. ETA also used
enhanced desk monitoring reviews when on-site reviews were not feasible or
cost effective. Despite the alternative policy, these challenges still existed.
For this audit, we focused on New Jersey because it fell in the midrange of all
recipients of federal grant funds, and conducted work to determine the following:
Did ETA grantees and sub-recipients utilize grant funds for the
intended purposes during the COVID-19 pandemic?
To answer this question, we focused on grantee and sub-recipient funding and
grant eligibility requirements from October 1, 2018, through September 30, 2021.
Our scope covered select grants issued prior to and during the COVID-19
pandemic. During this timeframe, ETA awarded approximately $16 billion across
2,093 grants in all 50 states, the District of Columbia, and U.S. territories.
Approximately 20 employment and training grants amounting to over $298 million
(see Exhibit 1) were awarded to organizations within New Jersey. Our audit
examined three statutory grants and one discretionary grant, totaling more than
$248 million (83 percent of awards made within New Jersey). Based on the
results of our audit work, we determined ETA did not ensure these grantees and
sub-recipients effectively used these funds during the COVID-19 pandemic. 2
GRANT AWARDS SELECTED FOR REVIEW
We obtained a list of employment and training grants from ETA and performed a
risk assessment identifying the highest value grants awarded, highest
discretionary grants awarded, total grants awarded by state, and entities within
the state receiving the most awards. We selected New Jersey because it fell in
the midrange of all recipients of federal grant funds, receiving 20 employment
and training grants totaling over $298 million.
Next, we judgmentally 3 selected three Workforce Innovation and Opportunity Act
(WIOA) formula grants awarded to the New Jersey Department of Labor and
Workforce Development (NJ DOL) and one discretionary Scaling Apprenticeship
Through Sector-Based Strategies (Scaling Apprenticeship) grant to Bergen
Community College (BCC), 4 totaling over $248 million (83 percent) from this
universe to review (see Table 1).
2
The U.S. government declared the COVID-19 pandemic a national emergency beginning on
March 1, 2020, and ending on April 10, 2023.
3
Judgmental sampling is a non-probability sampling technique in which the sample members are
chosen on the basis of the auditor’s knowledge and judgment.
4
BCC is a public institution located in New Jersey.
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U.S. Department of Labor – Office of Inspector General
Table 1: Grant Awards Selected to Test
Project Title Grant Type Grantee Period Award Amount
4/1/2019–
WIOA Formula Grants Statutory NJ DOL $79,052,067
6/30/2022
4/1/2020–
WIOA Formula Grants Statutory NJ DOL $73,595,245
6/30/2023
4/1/2021–
WIOA Formula Grants Statutory NJ DOL $83,445,889
6/30/2024
7/15/2019–
Scaling Apprenticeship Discretionary BCC $12,000,000
7/14/2023
Total $248,093,201
Source: Grant data provided by ETA
The purpose of the WIOA Formula Grants to NJ DOL was to provide
employment, education, training, and support services to individuals and to
match them with employers offering high-quality positions. These services
included assistance in improving literacy skills, skill upgrading and retraining,
childcare, transportation, mental health services, and career planning. Statutory
grants like these are distributed to states based on a formula that considers state
size and population, and these grants can be used for up to 3 years.
The Scaling Apprenticeship grant awarded to BCC was intended to help
participants obtain apprenticeship training in various high-demand occupations,
such as medical assistants and Certified Nursing Assistants. ETA competitively
awards discretionary grants to applicants based on factors described in the
funding opportunity announcements. Each discretionary grant has its own set of
guidelines and performance criteria that are specifically stipulated, and/or
referenced in the Funding Opportunity Announcement or grant agreement. This
BCC discretionary grant was awarded for 4 years, and the grantee can request to
extend the period of performance one time.
GRANT RECIPIENT AND SUB-RECIPIENT
OVERSIGHT
As the federal awarding agency, ETA was responsible for ensuring the
$248 million in grant funds it disbursed to NJ DOL and BCC were used as
intended. In turn, both NJ DOL and BCC—the prime recipients—were required to
meet grant, program, and government-wide requirements, as well as have
systems, policies, and procedures in place for the sub-recipients of these funds
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to similarly meet these requirements. 5 While ETA stated that it is not responsible
for monitoring sub-recipients and relied on the prime recipient to do this, ETA
was not precluded from monitoring and reviewing how its funds were spent. The
Office of Management and Budget’s (OMB) Circular No. A-123 guidance states
that agencies are ultimately responsible for the services and processes provided
by third party service organizations and “…must monitor the process as a whole
to make sure it is effective.”
RESULTS
ETA grant recipients and their sub-recipients received grant funds to provide
career, training, and supportive services (e.g., transportation, childcare);
however, ETA did not ensure recipients effectively used these funds. Specifically,
ETA did not ensure recipients effectively: (1) used over $100 million to serve the
intended population; (2) enrolled eligible individuals in the grant programs,
costing $96,580 in training services; and (3) complied with federal requirements
when paying $168,460 in services. In addition, New Jersey WIOA formula grant
sub-recipients did not have a system in place to account for the $6.9 million in
grant funding received, including how it was spent.
As a result, potential eligible job seekers were not provided the services to succeed
in the labor market and potential employers were not matched with the skilled
workers needed before, during, and subsequent to the COVID-19 pandemic. In
total, we identified over $100 million in funds put to better use and approximately
$7.2 million in questioned costs (see Exhibit 2). ETA agreed or partially agreed to
the recommendations.
ETA DID NOT ENSURE GRANTEES AND
SUB-RECIPIENTS EFFECTIVELY SERVED
THE INTENDED POPULATION
Our review of four grants (three statutory and one discretionary) totaling over
$248 million found low enrollment levels in relation to the amount of funds spent
and the time elapsed. We also determined over $100 million in statutory grants
could have been possibly put to better use by serving more individuals and
matching them to employers offering high quality positions (see Exhibit 2).
5
2 Code of Federal Regulations (C.F.R.) § 200.332
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U.S. Department of Labor – Office of Inspector General
STATUTORY GRANTS
WIOA requires ETA to provide allotments to the states each fiscal year to fund
the Adult, Youth, and Dislocated Worker programs. ETA awarded NJ DOL
$236 million to be spent from April 1, 2019, through June 30, 2024. NJ DOL
reported that it spent over $154 million 6 in grant funds and served
20,897 participants from July 1, 2019, through June 30, 2022.
As part of the notification of the funds awarded, ETA provided NJ DOL with the
federal award terms. Federal agencies are required to efficiently deliver services
to the public 7 and effectively prioritize resource allocations to ensure successful
mission delivery. 8 While ETA had a number of metrics to hold its grant recipients
accountable for performance outcomes, we found no measure pertaining to the
minimum number of participants served with the grant funds awarded.
One method of instituting that measure would be adding a cost per participant or
similar budget metric, which if established, could help better ensure grant funds
are used to serve a minimum number of people. For example, on May 3, 2019,
ETA issued guidance 9 for the State Apprenticeship Programs, stipulating a
minimum of 1,550 participants should be served for every $4 million awarded.
The cost per participant amounted to $2,581 ($4 million divided by
1,550 participants). By ETA establishing a similar metric for the Adult, Youth, and
Dislocated Worker programs, NJ DOL could have developed a wider reaching
strategy to help an estimated 59,680 participants ($154 million in total grant
funds divided by $2,581 in cost per participant) instead of just
20,897 participants—a difference of 38,783 individuals.
Without implementing such a metric, the cost per participant was much higher for
NJ DOL, $7,371 per participant ($154 million in total grant funds divided by
20,897 participants) and served a smaller population—when compared to
$2,581 per participant spent in the Scaling Apprenticeship Program. While ETA
can pursue other options to ensure better use of its funds, using this method, we
estimated that NJ DOL could have better used approximately $100 million in
funding (38,783 additional participants times $2,581 in cost per participant) to
serve more participants.
6
The total amount spent by NJ DOL is $154,033,457. This amount is used for the calculation of
the suggested metric throughout this finding.
7
OMB Circular No. A-123, Management of Reporting and Data Integrity Risk
8
Appendix A to OMB Circular No. A-123, Management of Reporting and Data Integrity Risk
9
Training and Employment Guidance Letter 17-18, Availability of Program Year 18 Funding for
State Apprenticeship Expansion
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Regarding the agency’s responsibility to establish standards for performance,
OMB Circular No. A-11, Section 200.2, states:
[P]rograms must be designed with clear goals and objectives that
facilitate the delivery of meaningful results and be aligned with the
strategic goals and objectives within the Federal awarding agency's
strategic and performance plans in order to support the Federal
awarding agency’s performance measurement, management, and
reporting activities.
ETA officials stated that individual participants may need a wide variety of
services (e.g., job search assistance, short-term training, long-term training, and
supportive services, such as childcare, which range widely in cost). Even so,
ETA has a responsibility to implement management practices including
establishing its risk tolerance 10 through assessing risks associated with its
programs and adopting practices to improve the efficiency and effectiveness of
its government operations. Having a measure that establishes an acceptable
level of participants to be served based on key state demographics (i.e.,
unemployed individuals, disadvantaged youth, and disadvantaged adults) could
help ETA more effectively use its limited resources, such as serve a wider portion
of its target population.
Although the COVID-19 pandemic negatively impacted
the operation of businesses and services, ETA did not
request that grant recipients provide an analysis
showing how funds would be effectively utilized under
the grants. For example, ETA did not establish a metric
identifying the minimum number of participants to
ensure grant funds were used to serve as many people in the targeted population
as possible. As a result, we determined over $100 million awarded to NJ DOL
could have been put to better use.
DISCRETIONARY GRANTS
Under the American Competitiveness and Workforce Improvement Act of 1998,
ETA is authorized to award grants for projects that provide technical skills
training to workers, including both employed and unemployed workers. BCC was
awarded a $12 million Scaling Apprenticeship grant to serve 5,001 participants
from July 15, 2019, through July 14, 2023. As of March 2023, BCC reported that
it spent approximately $4.8 million in grant funds and served 2,927 participants.
10
The acceptable level of variance in performance relative to the achievement of objectives.
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U.S. Department of Labor – Office of Inspector General
For 44 months (92 percent of the original allotted time), BCC reported low
enrollment numbers for its grant programs. The reported 2,927 participants were
just 59 percent of its participant goal. Based on the amount of time lapsed and
the low number of participants served, the grantee did not demonstrate it could
meet the goals of the grant by July 2023.
ETA’s monitoring policy requires the agency to hold grant recipients accountable
for maintaining fiscal integrity, delivering products and services on time and
within budget, and meeting performance goals. The policy requires ETA to
analyze grant activity information through quarterly financial and performance
reports. In addition, as part of the grant terms, ETA required BCC to regularly
report its project activities, employment outcomes, and other results via quarterly
progress reports. In the quarterly reports submitted between August 2020 and
March 2023, BCC reported underserving participants (see Table 2).
Table 2: BCC Reported Participants Served by Year
Proposed Total Participants
Year Difference
Participants Served
1 400 4 396
2 1250 883 367
3 1612 1165 447
4 1739 875 864
Total 5001 2927 11 2074
Source: Quarterly reports submitted by BCC
During these same timeframes, ETA assessed BCC’s reported performance as a
“medium” risk and noted that the grantee was “moderately off pace.” In
September 2022, ETA expressed concern about BCC’s low performance
outcomes and stated “COVID-19 related challenges, which included state and
local prohibitions on travel and engaging in program activities during a significant
stage in the grant period of performance hindered BCC’s ability to achieve its
performance outcomes.” ETA required BCC to provide a written plan detailing
how BCC would appropriately expend grant funds and improve performance
outcomes by the end of the period of performance. BCC submitted a corrective
action plan projecting to serve the remaining participants by the end of the grant
period. However, BCC had only served 59 percent of the participants (2,927 of
the proposed 5,001) with 4 months remaining on the grant. ETA should have
monitored BCC’s performance more closely and frequently.
11
Total participants served as of March 31, 2023.
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In May 2023, ETA granted BCC a one-year extension with the expectation that
BCC’s overall performance would increase substantially and serve the remaining
2,074 proposed participants 12 (41 percent) with additional time. As BCC took
more than 3 years to serve a similar number of participants (2,927) and was
unable to show it had the partnership network in place to train the remaining
number of participants, 13 it is critical that ETA monitor BCC’s performance more
closely during the extension year to ensure the remaining $7.2 million
($12 million award minus the $4.8 million spent) in discretionary grant funds are
used as intended.
ETA DID NOT ENSURE GRANTEES AND
SUB-RECIPIENTS IN NEW JERSEY SERVED
ELIGIBLE INDIVIDUALS
ETA administers federal government job training and worker dislocation
programs through the awarding of grants. Each grant program identifies the
purpose of the program and the population of individuals who are eligible to
receive services. During the intake process of the grant, grantees and
sub-recipients must ensure individuals meet the specific eligibility requirements
and maintain the proper documents to support eligibility.
Of the four grants (three statutory and one discretionary) we judgmentally
selected two grantees and six sub-recipients to review. Collectively, they
reported serving 1,953 participants. We judgmentally sampled and tested 547 of
the 1,953 participants (28 percent) and found grantees and sub-recipients did not
demonstrate that 159 participants were eligible for the program. In addition,
one grantee overstated the number of participants served by 238 individuals and
charged $96,580 in costs spent on ineligible participants. As a result, we
questioned these costs (see Exhibit 2).
These issues occurred because ETA did not provide sufficient oversight to
ensure grantees assessed and enrolled eligible individuals. ETA officials stated
they performed limited testing of participants’ records; however, ETA’s testing
was not sufficient to identify these eligibility issues.
12
The OIG noted an overstatement in these numbers. See pages 12 and 13 of this report.
13
For example, some employer partners have pulled out because of COVID-19 restrictions
regarding health care professionals.
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U.S. Department of Labor – Office of Inspector General
STATUTORY GRANTS
During the audit period, ETA awarded three grants to NJ DOL to fund Adult,
Youth, and Dislocated Worker programs. The intent of these programs was to
serve individuals with significant barriers to either enter or reenter the workforce
with the goal of obtaining high-quality jobs and careers.
NJ DOL does not enroll participants directly and requires sub-recipients to
perform enrollment activities. The sampled sub-recipients reported serving
1,819 participants. We reviewed 429 sampled participants and found the
sub-recipients did not demonstrate that 83 participants (19 percent) were eligible
to receive services. Specifically, we found the following issues with participant
case files:
• 61 participant case files were missing documentation
demonstrating eligibility requirements were met. For example, one
sub-recipient enrolled 26 participants into the out-of-school youth
program. One of the eligibility factors stated that the individual must
not attend any school. However, the case files showed these
individuals were enrolled into the local county school the day before
being enrolled into the program.
• 22 participant case files were missing. According to the
sub-recipients, staff could not locate files, participants were not
enrolled in the program, or participants were enrolled at another
sub-recipient site, among other reasons.
According to 20 C.F.R. § 677.150, a participant is defined as an individual that
must reportedly be eligible for program services and satisfy all applicable
program requirements. The sub-recipient’s lack of documentation for participants
disregards 2 C.F.R. § 200.334, which requires “financial records, supporting
documents, statistical records, and all other non-Federal entity records pertinent
to a Federal award must be retained for a period of three years from the date of
submission of the final expenditure report.”
As a result, these grant programs may not be serving qualified participants with
significant barriers to employment to enter high-quality jobs and careers.
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DISCRETIONARY GRANTS
ETA awarded BCC a grant to develop, expand, and scale apprenticeships
nationally in H-1B 14 health care industry occupations. In the process, BCC
committed to serving 5,001 apprentices over the 4-year grant period. To receive
services, the individual must be 17 years or older and not be enrolled in high
school. In addition, the individual must be unemployed, underemployed, or an
incumbent worker.
BCC could not demonstrate 314 of the 1,441 participants we reviewed were
eligible for the grant program, which resulted in a lack of compliance with
2 C.F.R. § 200.334. Specifically, we found two issues with the participants’
enrollment statuses.
First, the grantee overstated the number of participants enrolled in the program
by 238 individuals. On April 12, 2022, BCC provided a listing of
1,441 participants that received services by BCC and its sub-recipients. Of the
1,441 participants reported, 252 were attributed to one of the sampled
sub-recipients and were identified as being enrolled. However, the sub-recipient
only claimed to have enrolled 14 of these participants in the program. We also
determined that 238 individuals (more than 94 percent) were listed as
participants but had only completed inquiry forms 15 and, therefore, were not
officially enrolled in the program to receive services (see Figure 1).
14
The H-1B visa program is intended to help employers who cannot otherwise obtain needed
business skills and abilities from the U.S. workforce by authorizing the temporary employment of
qualified individuals who are not otherwise authorized to work in the United States.
15
Inquiry form information included having conversations with potential students about the
programs and the apprenticeship model. The grantee agreed that completing an inquiry form
and/or application alone does not deem the student a “participant served.”
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Figure 1: Enrollment Status of BCC Sub-Recipient Program Participants
Source: OIG analysis of sample data
BCC officials stated they were informed that these individuals could be reported
as participants if, at a minimum, an inquiry form was completed. Further, the
officials stated this reporting method could include an individual who may have
only attended an information session or hiring event. However, BCC officials
could not provide documentation to support this instruction.
The second issue we found was that 76 participants did not have eligibility
documentation demonstrating they were either unemployed or underemployed,
or were incumbent workers as per the grant terms. We sampled 118 participant
case files and reviewed 128 invoices for BCC, and we found 76 participants were
ineligible for the program. Of the 76 participants, 31 had costs charged to the
grant even though they were ineligible. BCC claimed approximately $96,580 in
training costs and student support services for these
ineligible participants.
As a result, we determined $96,580 in grant funds were
not used to train eligible participants to reach middle- to
high-skilled jobs along a career pathway, or to create a
rich pool of talent in the health care industry (see
Exhibit 2).
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ETA DID NOT ENSURE GRANTEES AND
SUB-RECIPIENTS COMPLIED WITH FEDERAL
GUIDELINES WHEN PAYING FOR SERVICES
Grantees and sub-recipients reviewed did not utilize a total of $168,460 for
services in accordance with federal guidelines. This occurred because ETA did
not provide sufficient oversight to ensure grantees complied with the
requirements for awarding contracts and reimbursing on-the-job training costs.
Recipients of federal awards are required to adhere to applicable federal
statutes. These statutes provide instructions on how funds can be used, including
how to enter contracts and partnerships with other entities. Contractual costs
could include sub-agreements for providing training and other services. Typically,
the name of the vendor will not be known at the time the grant is awarded.
Partnership costs are often those of entities identified in the scope of work
section in the grant proposal.
During the period of performance for the four sampled grants, ETA conducted
on-site reviews to determine whether grant programs were operating in
compliance with all federal laws, regulations, policies, and other grant
management requirements. This included reviewing procurement and contract
administration policies and performing applicable testing. ETA made the following
statement regarding its monitoring activities:
We utilize the monitoring of a sample of the subrecipients of our
grantees to ensure that our grantees are conducting effective,
thorough monitoring. These monitoring activities are always done
as part of the state grantee triennial review, never independently.
All findings at the subrecipients level appear as a finding against
our grantee and the required action is directed toward our grantees.
ETA also includes monitors from the grantee organizations to join
us as we monitor their subrecipients as a technical assistance
strategy.
Despite ETA’s monitoring strategy, ETA did not identify issues with the
sub-recipient contracts or the discretionary grantee
partnership costs when performing the review of the
sampled recipients.
We found $81,960 in contractual services may not
have been spent to provide the best service due to the
method one sub-recipient used to procure accounting,
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legal, cleaning, and training services (see Exhibit 2). Title 2 C.F.R. Part 200.319
stipulates all procurement transactions for the acquisition of property or services
required under a federal award must be conducted in a manner providing full and
open competition. However, the sub-recipient did not provide supporting
documentation that demonstrated these services were procured in full and open
competition. As a result, we questioned the $81,960 spent on contractual
services.
Further, a review of the discretionary grant revealed
BCC paid $70,000 for ineligible on-the-job training (see
Exhibit 2). The grant agreement identified a national
chain pharmacy 16 as a principal employer partner to
the grant program. The grant allowed for the payment
of on-the-job training costs to the established grant partners. However, the grant
limited the reimbursement for on-the-job training to small employers (those with
50 or fewer employees). The grantee reimbursed $70,000 to this national chain
pharmacy even though it is not a small employer. Therefore, we questioned
these costs. ETA also did not monitor the reimbursement of on-the-job training
costs incurred by BCC to ensure compliance with
small employer requirements set by the grant.
In addition, BCC paid $16,500 in contractual services
to a vendor. However, BCC did not provide evidence
to show they received services from the vendor. As a
result, we questioned these costs.
ETA DID NOT ENSURE STATUTORY GRANT
SUB-RECIPIENTS HAD A SYSTEM TO
ACCOUNT FOR FEDERAL AWARDS
Two NJ DOL sub-recipients received awards of over $6.9 million through WIOA
formula grants to provide opportunities to individuals with significant barriers to
employment to enter high-quality jobs and careers, as well as to help employers
hire and retain skilled workers. Despite numerous requests, these statutory grant
sub-recipients did not provide an accounting of how much of the $6.9 million
grant award they spent nor how the funds were spent. This occurred because
ETA did not ensure NJ DOL assisted its sub-recipients in implementing
corrective actions based on ETA monitoring review findings in a timely manner.
16
The national chain pharmacy is a health solutions company, engaging in various provisions of
health care services such as pharmacy, retail or long-term care, and health care benefits. In
2022, this national chain pharmacy had an estimated 300,000 employees.
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Over one year later, ETA found this corrective action unresolved as the
sub-recipient still did not have an accounting system in place.
One of the two sub-recipients, which received $670,973 in grant funds, provided
limited details for just 26 transactions totaling $223,316. Beginning as early as
June 2022, we requested supporting documentation for all 26 transactions and
made numerous requests for the invoices and payment information. Ultimately,
the sub-recipient did not provide support to demonstrate these transactions were
allowable or to explain how the funds were used.
The second of the two sub-recipients, which received over $6.3 million in grant
funds, did not have an accounting system in place with which they could readily
account for how grant funds were spent. Beginning as early as June 2022, we
made numerous requests for the invoices and payment information related to this
sub-recipient. As of May 5, 2023, the sub-recipient had not provided the support
to show how the funds were used and how much was spent.
As awardees of federal grant funds, these sub-recipients have a responsibility to
track and document transactions, as well as be able to support how funds are
used. According to 2 C.F.R. § 200.400, non-federal entities must apply sound
management applications and must efficiently and effectively administer federal
awards. These entities must also administer the funds “…in a manner consistent
with underlying agreements, program objectives, and the terms and conditions of
the Federal award.”
Further, 2 C.F.R. § 200.302(a) states that, in addition to expending and
accounting for federal awards per state laws and procedures, recipients of these
awards must document their compliance—and that the funds have been used in
accordance—with federal statutes, regulations, and the specific terms and
conditions of the federal award.
In addition, 2 C.F.R. § 200.337(a) states:
The Federal awarding agency, Inspectors General, the Comptroller
General of the United States, and the pass-through entity, or any of
their authorized representatives, must have the right of access to
any documents, papers, or other records of the non-Federal entity
which are pertinent to the Federal award, in order to make audits,
examinations, excerpts, and transcripts. The right also includes
timely and reasonable access to the non-Federal entity's personnel
for the purpose of interview and discussion related to such
documents.
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Despite the requirements, the two sub-recipients did not provide support for their
use of the funds. Between February 22, 2021, and June 2, 2021, ETA conducted
a monitoring review of the second sub-recipient and found the sub-recipient did
not have an accounting and financial management system in place to maintain
an accurate and complete disclosure of financial results. As of
December 21, 2022 (approximately 17 months later), NJ DOL had not resolved
this finding. ETA stated that NJ DOL had taken steps to resolve ETA’s finding by
assuming control over the first sub-recipient and hiring a new fiscal officer.
However, grant funds were still being spent without the sub-recipient having a
proper accounting and financial management system in place. Subsequent to our
audit, ETA indicated the NJ DOL restricted the sub-recipient’s ability to draw
down funds and is reviewing expenditure documentation.
As a result, there is a risk the $6.9 million awarded to
these two sub-recipients may not have been spent to
provide opportunities to individuals with significant
barriers to employment to enter into high-quality jobs
and careers or help employers hire and retain skilled
workers. Therefore, we questioned the entire award
amount (see Exhibit 2).
CONCLUSION
In our review of these grant funds—awarded before and during the pandemic—
we found areas where ETA should have strengthened its controls over how
grantees and sub-recipients spent and used grant funds. In total, we identified
over $100 million in funds put to better use and approximately $7.2 million 17 in
questioned costs.
OIG’S RECOMMENDATIONS
To address the issues identified and improve the effectiveness of future statutory
and discretionary grants, we recommend the Principal Deputy Assistant
Secretary for Employment and Training:
1. Develop and implement risk tolerance for the amount of participants being
served under the WIOA Adult, Youth, and Dislocated Workers program.
17
We derive $7.2 million from: $96,580 in training costs, $168,460 in service costs, and
$6.9 million in unaccounted costs (see Exhibit 2).
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2. Regularly monitor Bergen Community College’s performance and provide
the necessary assistance to ensure $7.2 million in remaining funds are
used as intended by the completion of the one-year extension period.
3. Develop and implement guidance to specifically identify the high risk
associated with low enrollment levels in combination with the high burn
rate of grant funds.
4. Resolve the $265,040 in questioned costs associated with ineligible
participants and ineligible payments.
5. Establish and implement a plan to improve monitoring activities to ensure
grantees and sub-recipients are properly documenting eligibility.
6. Establish and implement a plan to increase the level of technical
assistance and monitoring for grantees and sub-recipients to ensure they
properly administer contracts and reimburse on-the-job training costs.
7. Resolve the $6.9 million in questioned costs associated with unaccounted
expenditures and assist the New Jersey Department of Labor and
Workforce Development in expediting the closure of corrective action
related to its accounting system.
OIG ANALYSIS OF MANAGEMENT’S
COMMENTS
In ETA’s response to the draft audit report, the agency did not fully agree with our
conclusions and recommendations. ETA maintained that monitoring sub-recipient
actions is the grant recipient’s responsibility and disagreed with establishing and
implementing plans to improve or increase monitoring. We stand by our assertion
that ETA was not precluded from monitoring and reviewing how its funds were
spent. As previously cited in this report, OMB Circular No. A-123 guidance states
that agencies are ultimately responsible for the services and processes provided
by third party service organizations and “…must monitor the process as a whole
to make sure it is effective.” ETA’s response did not change the report
conclusions and recommendations.
For six of the seven recommendations, ETA indicated it would, among other
possible actions:
• review enrollment patterns to identify potential program
mismanagement to address Recommendation 1;
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• continue to monitor BCC’s performance and provide assistance to
ensure the $7.2 million in remaining funds are used as intended to
address Recommendation 2;
• provide instruction to consider spending patterns versus
enrollments to address Recommendation 3;
• follow its process for determining disallowed costs and any
repayment to address Recommendation 4;
• provide procurement standards and methods training, as well as
revise its policies to emphasize more training assistance with
regular grant monitoring to address Recommendation 6; and
• determine disallowed costs and provide evidence of any repayment
to address Recommendation 7.
ETA disagreed with Recommendation 5 and stated that it already reviews
participant eligibility during its monitoring reviews and does not have the
staff resources to verify 100 percent of eligibility determinations. We
understand ETA’s concern and did not recommend verifying all eligibility
determinations. However, under 2 C.F.R. § 200.300, "[t]he Federal
awarding agency must manage and administer the Federal award in a
manner so as to ensure that Federal funding is expended and associated
programs are implemented in full accordance with the U.S. Constitution,
Federal Law, and public policy requirements..." Given the issues we found
with specific grants, including questioned costs, we affirm our
recommendation for ETA to improve its current monitoring activities to
ensure grantees and sub-recipients are properly documenting eligibility.
We will work with ETA to ensure corrective actions taken meet the intent
of these seven open recommendations.
ETA’s response is included in its entirety in Appendix B.
We appreciate the cooperation and courtesies ETA extended us during this audit.
OIG personnel who made major contributions to this report are listed in
Appendix C.
Carolyn R. Hantz
Assistant Inspector General for Audit
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EXHIBIT 1: EMPLOYMENT AND TRAINING GRANTS AWARDED
TO ENTITIES IN NEW JERSEY
Table 3: ETA Grants Awarded to New Jersey Grantees and Sub-Recipients
Award Number Grant Project Type 18 Amount
AA-33245-19-55-A-34 WIOA Formula Grants* $79,052,067
AA-34783-20-55-A-34 WIOA Formula Grants* $73,595,245
AA-36334-21-55-A-34 WIOA Formula Grants* $83,445,889
2020 Allotments for Senior Community
AD-35185-20-60-A-34 $2,258,021
Service Employment Program
2021 Allotments for Senior Community
AD-36244-21-60-A-34 $2,266,310
Service Employment Program
AP-33527-19-60-A-34 Apprenticeship State Expansion $1,693,758
Building State Capacity to Expand
AP-35107-20-60-A-34 $450,000
Apprenticeship through Innovation
Disaster Recovery National Dislocated
DW-34793-20-60-A-34 Worker Grants to Address the Opioid $6,000,000
Crisis
DW-34901-20-60-A-34 COVID-19-NJ-Disaster Recovery $8,487,304
Scaling Apprenticeship Through Sector-
HG-33026-19-60-A-34 $12,000,000
Based Strategies*
Scaling Apprenticeship Through Sector-
HG-33031-19-60-A-34 $3,999,823
Based Strategies
PE-36212-21-60-A-34 Fidelity Bonding Demonstration Grants $100,000
TA-32666-19-55-A-34 Trade Adjustment Assistance $8,147,697
TA-34458-20-55-A-34 Trade Adjustment Assistance $6,788,031
TA-36064-21-55-A-34 Trade Adjustment Assistance $4,932,741
YB-27720-15-60-A-34 YouthBuild $1,062,502
YB-32962-18-60-A-34 YouthBuild $784,508
YB-34320-19-60-A-34 YouthBuild $1,500,000
YB-34324-19-60-A-34 YouthBuild $1,500,000
YB-36465-21-60-A-34 YouthBuild $771,800
Total Funds Awarded $298,835,696
Source: OIG-generated based on information collected during the audit
18
Grant Project Type with an asterisk (*) denotes sampled grants.
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EXHIBIT 2: FUNDS PUT TO BETTER USE AND
QUESTIONED COSTS
Table 4: Funds Put to Better Use 19
Description Amount
WIOA Formula Grants (NJ DOL) $100,098,923
Total Funds Put to Better Use $100,098,923
Source: OIG-generated based on information collected during the audit
Table 5: Questioned Costs 20
Description Amount
Ineligible Participants Costs $96,580
Contractual Services Costs $81,960
On-the-Job Training Costs $70,000
Unsupported Contractual Costs $16,500
Unaccounted Costs $6,900,000
Total Questioned Costs $7,165,040
Source: OIG-generated based on information collected during the audit
19
As defined by the Inspector General Act of 1978, as amended, “…funds be put to better use”
means funds that could be used more efficiently or achieve greater program effectiveness if
management took certain actions. These actions include reduction in future outlays and
deobligation of funds from programs or operations.
20
As defined by the Inspector General Act of 1978, as amended, “questioned costs” include
alleged violations of law, regulations, contracts, grants, or agreements; costs not supported by
adequate documentation; or the expenditure of funds for an intended purpose that was
unnecessary or unreasonable.
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APPENDIX A: SCOPE AND METHODOLOGY
SCOPE
The audit scope covers grantee and sub-recipient funding and grant eligibility
requirements from October 1, 2018, through September 30, 2021. Our scope
included select grants issued prior to the COVID-19 pandemic (2019) and during
the period of the COVID-19 pandemic (2021). We obtained a list of employment
and training grants from ETA and performed a risk assessment identifying the
highest value grants awarded, highest discretionary awards, total grants awarded
by state, and entities within the state receiving the most awards. We selected the
State of New Jersey because it fell in the midrange of all recipients of federal
grant funds, receiving 20 employment and training grants totaling over
$298 million. We judgmentally selected three WIOA formula grants to NJ DOL
and one discretionary grant to BCC totaling over $248 million (83 percent) from
this universe to review.
• Statutory: NJ DOL received three WIOA grants for the period of
April 1, 2019, to June 30, 2024, totaling $236,093,201 (95 percent
of grants reviewed).
• Discretionary: BCC received a $12,000,000 grant (5 percent of
grants reviewed) for the Scaling Apprenticeship through Sector-
Based Strategies for the grant period of July 15, 2019, to
July 14, 2023. The goal of the grant was to serve 5,001 participants
in obtaining apprenticeship training in various high-demand
occupations. Examples of the types of apprenticeship activities
included medical assistants and Certified Nursing Assistants.
We interviewed personnel within ETA headquarters, Office of Workforce
Investment, Office of Grants Management, and other ETA officials.
We interviewed the New Jersey State Auditor and personnel within the eight
grantee and sub-recipient offices including: NJ DOL and its sampled sub-
recipients, and Bergen Community College and its sampled sub-recipients. We
also reviewed supporting documentation for the grantees and sub-recipients as
well as information provided by ETA.
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METHODOLOGY
We conducted this performance audit in accordance with generally accepted
government auditing standards. Those standards require that we plan and
perform the audit to obtain sufficient, appropriate evidence to provide a
reasonable basis for our findings and conclusions based on our audit objective.
We believe that the evidence obtained provides a reasonable basis for our
findings and conclusions based on our audit objective.
To answer our audit objective, we did the following:
• reviewed public laws, United States Code, and ETA guidance
related to grants;
• interviewed ETA headquarters and regional office personnel to
learn about the formula grant program and the Scaling
Apprenticeship grant program;
• obtained the listing of ETA employment and training grants and
analyzed the subject matter to obtain the number of grants that
were let during the audit period;
• interviewed NJ DOL formula and discretionary grantees and
sub-recipients regarding their positions within each entity and their
experiences during the COVID-19 pandemic pertaining to serving
the participants;
• analyzed data in the grantee reporting systems to determine the
financial and performance activities of the selected grants; and
• analyzed requirements for enrolling participants and entering in
partnerships as specified in the Scaling Apprenticeship through
Sector-Based Technologies grants.
NJ DOL provided a listing of the state’s financial transactions for the WIOA
Formula grants. In total, NJ DOL spent approximately $39,864,437 (17 percent)
of the $236,093,201 at the state level and functions as the administrative
oversight of the WIOA formula grant programs. NJ DOL does not enroll
participants. This is done at the local sub-recipient level.
We judgmentally selected two sub-recipients in Newark and Hudson counties.
Newark expenditures were reported by one entity. During the audit period,
Hudson County expenditures were reported by three entities. These 4 entities
were awarded approximately $27 million (11 percent) in WIOA funds. Despite
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numerous requests, we did not obtain financial information for one sub-recipient
that we could test. We, therefore, questioned the entire amount charged for the
grants.
RELIABILITY ASSESSMENT
We assessed the reliability of both the statutory and discretionary grantees’ and
sub-recipients’ financial and participant data by (1) performing electronic testing,
(2) reviewing existing information about the data and the system that produced
them, and (3) interviewing agency officials knowledgeable about the data. We
determined that the data was sufficiently reliable for the purposes of this report.
INTERNAL CONTROLS AND RISK ASSESSMENT
In planning and performing our audit, we considered ETA’s internal controls
relevant to our audit objective by obtaining an understanding of those controls
and assessing control risks relevant to our objective. We considered the internal
control elements of control environment, risk assessment, control activities,
information and communication, and monitoring during our planning and
substantive phases and evaluated relevant controls.
The objective of our audit was not to provide assurance of the internal controls;
therefore, we did not express an opinion on ETA’s internal controls. Our
consideration of internal controls for administering the accountability of the
program would not necessarily disclose all matters that might be significant
deficiencies. Because of the inherent limitations on internal controls, or
misstatements, noncompliance may occur and not be detected.
CRITERIA
• Coronavirus Aid, Relief, and Economic Security Act, March 27, 2020
• Title 2, C.F.R. Part 200, amended 10/18/2021
• 20 C.F.R. Chapter V, Parts 678, 679, 681 and 683 (4–1–17 Edition)
• U.S.C. Title 5 – Government Organization and Employees, Inspector
General Act of 1978, October 12, 1978
• OMB Circular A-11, Revised, Preparing, Submitting, and Executing the
Budget, Section 200.2, August 15, 2022
• OMB Circular No. A-123, Management's Responsibility for Enterprise Risk
Management and Internal Control, M-16-17, July 15, 2016
• Appendix A to OMB Circular No. A-123, Management of Reporting and
Data Integrity Risk, M-18-16, June 6, 2018
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• GAO, Standards for Internal Control in the Federal Government,
September 2014
• Workforce Innovation and Opportunity Act, January 3, 2014
• U.S. DOL ETA, Core Monitoring Guide, August 2018
• U.S. DOL ETA, Effectively Managing Competitive Grants, Grantee
Handbook, June 2020
• ETA Training and Employment Guidance Letter 2-21, Grants Management
Policies and Responsibilities, November 3, 2020
• ETA Advisory: Training and Employment Guidance Letter 17-18,
Availability of Program Year 18 Funding for State Apprenticeship
Expansion, May 3, 2019
• ETA Employment and Training Order No. 3-21, Enhanced Desk
Monitoring Review Guidance, November 3, 2020
• Scaling Apprenticeship through Sector-Based Strategies, Funding
Opportunity Announcement, FOA-ETA-18-08, Amendment One, dated
August 26, 2019, and Amendment Two dated May 5, 2023
PRIOR RELEVANT COVERAGE
During the last 8 years, the OIG has issued 2 reports of significant relevance to
the subject of this report. Those reports are the following:
1. ETA’s Management of Workforce Development Grants: Key Concerns,
Report No. 09-22- 001-03-001 (March 31, 2022), available at:
https://www.oig.dol.gov/public/reports/oa/2022/09-22-001-03-001.pdf
2. ETA Needs to Improve Awarding of Year-End National Emergency Grants
Report No. 02-15-205-03-390, (September 30, 2015), available at:
https://www.oig.dol.gov/public/reports/oa/2015/02-15-205-03-390.pdf
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APPENDIX B: AGENCY’S RESPONSE TO THE REPORT
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APPENDIX C: ACKNOWLEDGMENTS
Key contributors to this report were:
Jon Ling, Audit Director
Jen Varvel, Audit Manager
Renata Hobbs, Auditor-in-Charge
Jennifer Roberts, Auditor
Barry Weiss, Auditor
Steven Witherspoon, Auditor
Anthony Rollins, Auditor
Tim Eagle, Director, Division of Analysis and Analytics
Carolyn Cayode-Gorman, Legal Counsel
Lisa Finnican, Legal Counsel
Dr. LaKeisha L. Jones, Statistician
Brittany Arias, Writer-Editor
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REPORT FRAUD, WASTE, OR ABUSE
TO THE DEPARTMENT OF LABOR
Online
https://www.oig.dol.gov/hotline.htm
Telephone
(800) 347-3756 or (202) 693-6999
Fax
(202) 693-7020
Address
Office of Inspector General
U.S. Department of Labor
200 Constitution Avenue NW
Room S-5506
Washington, DC 20210
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