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Executive Office of Labor and Workforce Development

JANUARY 18, 2011 · Read the full official report (PDF) ↗

Published JANUARY 18, 2011 Audit covers July 1, 2009 – September 30, 2009 Under A. Joseph DeNucci · 1987–2011

In plain English
The audit found that Massachusetts generally followed the rules for the 2009 Summer Jobs & Youth Program, but its reporting overstated participation because some youths were counted even if they never showed up or barely participated.
source
“Based on our review, we concluded that, except for the issue addressed in the Audit Results section of this report, during the three-month period ending September 30, 2009, EOLWD maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested pertaining to the Summer Jobs & Youth Program.”
Read the plain-English breakdown
What is this?

This is a state audit of certain activities in the Executive Office of Labor and Workforce Development's 2009 youth summer jobs program, focused on federal stimulus money.

“In accordance with Chapter 11, Section 12, of the Massachusetts General Laws, we have conducted an audit of certain activities of EOLWD’s 2009 Summer Jobs & Youth Program.”
Why was it audited?

Auditors checked whether the program was properly run and followed federal youth employment rules under the Workforce Investment Act.

“The objectives of our audit were to assess the implementation and compliance with summer youth employment opportunities under the Workforce Investment Act of 1998 (WIA) that is administered by EOLWD and its various agencies.”
Why it matters

More than $24 million in federal stimulus and public safety funds went to support this program, so accurate oversight and reporting mattered.

“EOLWD was awarded $21.1 million in ARRA funds through the WIA Title I Youth funding stream and an additional $3.1 million in public safety funds through the United States Department of Justice Edward Byrne Memorial Justice Assistance Grant (JAG) Program.”
What's in it for me?

For residents, the program was meant to give low-income young people paid summer work and training, especially youths facing barriers to employment.

“The purpose of these funds is intended to provide summer employment opportunities and training activities for low-income youths between the ages of 14 to 24 with certain prescribed barriers to employment as delineated by the policies and procedures issued by the DOL and further enumerated by EOLWD.”
The bottom line

The main problem was not eligibility, but counting: the system counted some people as participants even when they never worked or participated very little.

“Once in-take information is entered into the system on a qualified participant, the individual is counted as a participant, regardless of their level of participation.”
What happens next

The auditor said EOLWD should tighten monitoring so reported participant numbers reflect who actually took part.

“EOLWD needs to improve its monitoring not only to ensure that only qualified individuals are enrolled, but also to ensure their actual participation in the program.”
Why it's significant

At the three reviewed workforce boards, auditors found 753 qualified youths, but 39 never showed up and 72 of the 714 confirmed participants worked fewer than 50 hours.

“Of the 714 confirmed participants, 72 enrollees, or approximately 10%, had participated less than 50 hours in the designated 25-hour per week, six-week program.”
Jargon, unpacked

MOSES is the state employment-system database used to enter participant information; the audit says it could not adjust enrollee counts after intake.

“MOSES does not allow for any sort of modification to the reported number of enrollees.”

What the Auditor checked

What the Auditor found

EOLWD and selected workforce boards overstated Summer Jobs & Youth Program participation because MOSES counted qualified enrollees even when they never reported or participated very little.
recordkeeping/documentationinternal controlsreporting timelinessgrants management

Why it matters: Reported participation totals may be inaccurate, weakening program monitoring and making it unclear whether reported participants received a meaningful level of service.

Standard: Workforce Investment Act of 1998 and directives issued by the United States Department of Labor and EOLWD for ARRA Summer Jobs & Youth Program enrollment and reporting. ( Chapter 11, Section 12, of the Massachusetts General Laws; Workforce Investment Act of 1998; American Recovery and Reinvestment Act of 2009 )

2 recommendations
  • EOLWD should improve monitoring to ensure only qualified individuals are enrolled and that actual participation is tracked accurately.
  • The workforce boards should strengthen MOSES monitoring controls so applicants with little or no program participation are not reported the same way as participants with higher participation.
Agency response & Auditor reply
Agency: "BAWIB responded by stating that the ARRA funding that it received presented significant issues for its operation that inhibited BAWIB from achieving the 60% goal set by EOLWD."

Verified dollar findings

Other identified $24,200,000 not in headline

Identified dollar findings that do not fall in a named band.

$21.1 million - ARRA WIA Title I Youth funding awarded
$3.1 million - JAG public safety funds awarded

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