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115533 1 (1981-06-11)

handle is hein.gao/gaobadytf0001 and id is 1 raw text is: 





              UN ITED STATES GENE RAL ACCOUNTING OFFICE  1111 E11  111111
                                                              LM115533
                      WASHINGTON, D. C. 20548

                                          FOR RELEASE ON DELIVERY

                                          EXPECTED AT 9:30 A.M.

                                          THURSDAY, JUNE 11, 1981

                          STATEMENT OF

                  DONALD L. SCANTLEBURY, DIRECTOR

            ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION

               BEFORE THE SUBCOMMITTEE ON EMPLOYMENT

                          AND PRODUCTIVITY

               COMMITTEE ON LABOR AND HUMAN RESOURCES

                        UNITED STATES SENATE

            CONCERNING AUDITS OF THE DEPARTMENT OF LABOR'S

       COMPREHENSIVE EMPLOYMENT AND TRAINING ACT (CETA) PROGRAM

Mr. Chairman and Members of the Committee:

     We appear here today to discuss two of our reports; Weak

Internal Controls Make the Department of Labor and Selected

CETA Grantees Vulnerable to Fraud, Waste and Abuse (AFMD 81-46),

and More -- and Better -- Audits Needed of CETA Grant Recipients

(AFMD 81-1). With me today are Lawrence Sullivan and George Egan

of my staff, and Maurice Moody of our Human Resources Division.

     The first review I will discuss was performed to determine

if Labor and its grantees are vulnerable to misuse and abuse of

Government funds. This study concentrated on whether Labor has an

adequate system of internal controls. Internal controls are the body

of checks and balances which organizations set up to spread work out





                                 70-

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