Audit of the Federal Labor Relations Authority's Financial Statements for Fiscal Year 2025

Title Full

Date Issued

Monday, December 22, 2025

Submitting OIG

Federal Labor Relations Authority OIG

Agencies Reviewed/Investigated

Federal Labor Relations Authority

Report Number

AR-26-01

Report Description

Audit of the Federal Labor Relations Authority's Financial Statements for Fiscal Year 2025

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
Ensure a complete understanding is obtained as to what constitutes accounts payable and accrued expenses and how that is different from obligated, undelivered orders. In addition, increase the understanding of what accounts on the trial balance and line items on the financial statements are impacted by accruals.
2	No	$0	$0
Improve the existing worksheet used for accrual calculations by including contract type, services/ goods received, documentation of accrual methodology and accumulate adequate support that is readily available. The spreadsheet and supporting documentation should be presented to a supervisor for review as part of the accrual review process.