During Fiscal Years (FY) 1994 and 1995 the State of Wisconsin operated a Title IV-F JOBS program but the expenditures far exceeded the approved ceiling. Title IV-A waiver savings funds were approved, in part, to cover the excess spending. The waiver savings funds required a dollar for dollar matching contribution from the State. We determined that the expenditures assigned as matching cost to the waiver savings program supplanted normal State job training activities. The State has concurred that it inappropriately claimed $1,497,464 ($748,732 Federal share) for FY 1995 and $5,140,249 ($2,570,125 Federal share) for FY 1994.