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092892 1 (1970-08-04)

handle is hein.gao/gaobacwtl0001 and id is 1 raw text is: 


                 UNITED STATES GENERAL AccoUNTING OFFICE
                             REGIONAL OFFICE
lcoui\                     ROOM 7054, FEDERAL BUILDING
                          300 NORTH LOS ANGELES STREET
                        Los ANGELES, CALIFORNIA 90012

                                                   AU G 4   1970



                                                         LM092892
    V~r, Ph4sp 8cbeter
    Regonral Comisatenr
    ooa and.   Reablitation  Servce
    De   tmea of Health, Edaeation,
      and bWAre             'r 0 o IS '99(
    50m Prate s      ,dreetU0

    near &t'. Schaer$
         In our swies of adeiatrative  epnss claied for ftderal
    retabsement  in Los Angelea Coutmt for servies rendered to welfare
    recipients, we noted a ned for better accountability of Federal
    funds ap  priated for tho child care coats of the Work Incentive
    (WIN) Program. This observation was deseribed in our letters to you
    dated Jun  12 and 26, 1970, and discussed in our mating with menbers      L
    of yo=r statt on June 18, 1970. 0'
          a know of your interest in corret accontablity of these casts,
    and     reqpatn   your response as to the steps taken to achieve this
    obective.   The tousances reated to this matter are   presented
    below
         In Los Aneles County, rot all WV! cbild cam costs are separately
    identitd, Sam    are included as an unietified  part of the costs of
    county day  e  centers, and ess are inaluded as an unidentfied part
    of WIN taining allowances paid directly to WIN participants. This
    practice does not comp3y with Wa  requiremet  which states that child
    care costs for wIN partlcipant mt  be separate3y identified since
    Federal funds for this purpose cons froM a separate appopriationo IW
    not owpVysg  with tbis requirem  , all of the abild ear costs are
    not totaly  accounted fors and the figures reported for these costs are
    understated, For eXaple,  we estimte that the cost of the day care
    centers in Los Angeles applinable to the WIA Program was $6t,000 for
    the first half of 1970, This cost shaould hare been recorded as a WIN
    child ear  costs, but instead was recorded as an ad trative-operating
    cost of the Aid to Patlies with Dependent Childrn progra.  Thus,
    this cost was not met by the correct appropriation9





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