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Report File
Date Issued
Submitting OIG
Department of Labor OIG
Other Participating OIGs
Department of Labor OIG
Agencies Reviewed/Investigated
Department of Labor
Report Number
19-23-015-03-315
Report Type
Audit
Special Projects
Pandemic
Agency Wide
Yes
Number of Recommendations
8
Questioned Costs
$105,100,000
Funds for Better Use
$4,900,000,000

Open Recommendations

This report has 7 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 Yes $105,100,000 $0

We recommend the Principal Deputy Assistant Secretary for Employment and Training work with Oregon, Louisiana, Delaware, and Mississippi to ensure the appropriate return of approximately $105.1 million in TFFF reimbursements for first-week regular UI compensation paid that were associated with ineligible weeks.

2 Yes $0 $0

We recommend the Principal Deputy Assistant Secretary for Employment and Training establish a deadline by which states are required to perform a timely review of past drawdowns and provide evidence that drawdowns were for reimbursement of eligible first-week regular UI compensation paid by the state for claim weeks that fell within the TFFF program period.

3 Yes $0 $0

We recommend the Principal Deputy Assistant Secretary for Employment and Training reassess the eligibility of all states with waiting week provisions according to their state laws to ensure that the waiting week was not in effect when states accessed TFFF funds prior to December 31, 2020.

4 Yes $0 $0

We recommend the Principal Deputy Assistant Secretary for Employment and Training ensure that any state drawdowns of the remaining almost $5 billion ($4,948,811,006) in TFFF funds are only for the reimbursement of first-week regular UI compensation paid by the state that fall within the TFFF program period (March 27, 2020, through September 6, 2021).

6 Yes $0 $4,948,811,006

We recommend the Principal Deputy Assistant Secretary for Employment and Training establish written procedures and deadlines for the timely return of funding for TFFF and future similar programs and consult with OMB and Treasury officials to execute the proper return of unused funds that remain within states’ accounts.

7 Yes $0 $0

We recommend the Principal Deputy Assistant Secretary for Employment and Training capture lessons learned from the TFFF program and use the information to develop effective internal control procedures to ensure states meet program requirements, including eligibility, and have sufficient infrastructure in place to pay claimants’ UI benefits without delay for similar temporary emergency UI programs that may be established in the future.

8 Yes $0 $0

We recommend the Principal Deputy Assistant Secretary for Employment and Training capture lessons learned from the TFFF program and use the information to develop and implement controls to ensure the methodology and procedures are documented and maintained for estimating allotments and subsequent adjustments for similar temporary emergency UI programs that may be established in the future.

Department of Labor OIG

United States