UNITED STATES
DEPARTMENT OF LABOR

Recently Announced Projects

• Audit of ETA's Backlog of H-2B Temporary Non-Agricultural Visa Program Applications
  - April 15, 2025, Employment and Training Administration
• Quality Control Review of the Single Audit Report on Eckerd Youth Alternatives, Inc. d/b/a Eckerd Connects for the year Ended June 30, 2024, conducted by CBIZ CPAs P.C.
  - April 8, 2025, Employment and Training Administration
• Notification of the FY 2025 Financial Statement Audit
  - March 7, 2025, Office of the Chief Financial Officer
• Audit of DOL's Fiscal Year 2025 Information Security Program
  - March 4, 2025, Office of the Chief Information Officer
• Quality Control Review of the Single Audit Report on the State of New Mexico Department of Workforce Solutions for the Year Ended June 30, 2024
  - February 10, 2025, Employment and Training Administration
• Audit of the Employment and Training Administration’s Scaling Apprenticeship through Sector-Based Strategies Grant Program
  - December 17, 2024, Employment and Training Administration
• Audit of DOL’s FY 2024 Compliance with the Payment Integrity Information Act of 2019
  - December 2, 2024, Office of the Chief Financial Officer
• Quality Control Review of the Single Audit Report on the Commonwealth of Puerto Rico Department of Labor and Human Resources for the Year Ended June 30, 2022
  - November 5, 2024, Employment and Training Administration
• Risk Assessment of the U.S. Department of Labor’s Charge Card Programs
  - September 16, 2024, Office of the Chief Financial Officer
• Audit of Bureau of Labor Statistics Protection of Embargoed Data
  - September 9, 2024, Bureau of Labor Statistics
• Audit of OFCCP’s Construction Compliance Oversight
  - June 13, 2024, Office of Federal Contract Compliance Programs
• Quality Control Review of the County of Greenville, South Carolina, Single Audit Report for the Fiscal Year Ended June 30, 2023
  - June 13, 2024, Employment and Training Administration
• Audit of Job Corps Drug Control Measures
  - April 26, 2024, Employment and Training Administration
• Quality Control Review of the Job Service North Dakota Single Audit Report for the Year Ended June 30, 2023
  - April 17, 2024, Employment and Training Administration
• Audit of the Department’s Compliance with the Geospatial Data Act of 2018
  - February 13, 2024, Office of the Chief Information Officer
• Audit of DOL VETS Jobs for Veterans State Grants (JVSG) Program
  - February 1, 2024, Veterans’ Employment and Training Service
• Notification of the FY 2024 Financial Statement Audit
  - January 25, 2024, Office of the Chief Financial Officer
• Quality Control Review of the Chicago Cook Workforce Partnership for the Year Ended June 30, 2022 Single Audit Report
  - January 23, 2024, Employment and Training Administration
• Audit of the Employment and Training Administration’s Permanent Labor Certification Program
  - December 20, 2023, Employment and Training Administration
• DOL’s Fiscal Year 2023 Information Security Program Audit
  - December 19, 2023, Office of the Chief Information Officer
• Audit of American Rescue Plan Act of 2021 Equity Grants
  - November 30, 2023, Employment and Training Administration
• Risk Assessment of the U.S. Department of Labor’s Charge Card Programs
  - November 30, 2023, Office of the Chief Financial Officer
• Audit of MSHA’s Mine Rescue Response Plan
  - November 24, 2023, Mine Safety and Health Administration
• Audit of DOL’s FY 2023 Compliance with the Payment Integrity Information Act of 2019
  - November 16, 2023, Office of the Chief Financial Officer
• Quality Control Review of the AARP Foundation Single Audit Report for the Year Ended December 31, 2022
  - November 9, 2023, Employment and Training Administration
• OWCP War Hazards Act Claim Audit
  - November 3, 2023, Office of Workers' Compensation Programs
• Quality Control Review of State of New Mexico Workforce Solutions Department Single Audit Report for the Year Ended June 30, 2022
  - October 25, 2023, Employment and Training Administration
• Audit of EBSA’s Enforcement of Mental Health Parity
  - October 25, 2023, Employee Benefits Security Administration
• Quality Control Review of the Center for Workforce Inclusion, Inc. Single Audit Report for the Year Ended June 30, 2022
  - September 11, 2023, Employment and Training Administration
• Audit of Employment and Training Grantees and Sub-Recipients – New York
  - August 31, 2023, Employment and Training Administration
• Review of Child Labor Violations
  - August 21, 2023, Wage and Hour Division
• Single Audit of the Puerto Rico Department of Economic Development and Commerce for the Year Ended June 30, 2021
  - June 28, 2023, Employment and Training Administration
• Audit of Job Corps Minor Students’ Safety and Outcomes
  - June 20, 2023, Employment and Training Administration
• Audit of COVID-19 Impact on MSHA’s Miner Training
  - May 30, 2023, Mine Safety and Health Administration
• Audit of the Employment and Training Administration’s Management of the H-2A Program
  - May 25, 2023, Employment and Training Administration
• Audit of Office of Labor-Management Standards Enforcement of Persuader Activities
  - May 17, 2023, Office of Labor-Management Standards
• Audit of COVID-19: Impact of Waivers on UI Overpayments, Fraud Investigations, and Recoveries
  - April 26, 2023, Employment and Training Administration
• Audit of Employment and Training Grant Sub-Recipients – Texas
  - April 24, 2023, Employment and Training Administration
• Audit of the South Carolina Department of Employment and Workforce
  - March 31, 2023, Employment and Training Administration
• Audit of Disaster National Dislocated Worker Grants under Public Law 116-20, Additional Supplemental Appropriations for Disaster Relief Act, 2019
  - March 27, 2023, Employment and Training Administration
• Audit of DOL’s Information Technology Contingency Plan process
  - March 22, 2023, Office of the Chief Information Officer
• Joint audit with the Small Business Administration-OIG to review both Unemployment Insurance and Economic Injury Disaster Loan data that may help mitigate or prevent fraudulent payments
  - March 20, 2023, Employment and Training Administration
• Notification of the FY 2023 Financial Statement Audit
  - February 24, 2023, Office of the Chief Financial Officer
• Audit of the Service, Employment, and Redevelopment Jobs for Progress National, Inc. Single Audit Report
  - February 2, 2023, Employment and Training Administration
• Audit of DOL's FY 2023 Information Security Program
  - January 6, 2023, Office of the Chief Information Officer
• Audit to conduct a risk assessment of the U.S. Department of Labor’s charge card programs per the Government Charge Card Abuse Prevention Act of 2012
  - December 27, 2022, Office of Administration and Management
• Audit of the Department’s Wireless Network Infrastructure Security
  - December 13, 2022, Office of the Chief Information Officer
• Audit of DOL's FY 2022 Compliance with the Payment Integrity Information Act of 2019
  - December 7, 2022, Office of the Chief Financial Officer
• Audit of UI Claimants with SSNs of Deceased Persons
  - September 22, 2022, Employment and Training Administration
• Audit of Department of Labor's (DOL) and state workforce agencies (SWAs) efforts to address potentially fraudulent Unemployment Insurance (UI) claims submitted by multi-state claimants
  - September 15, 2022, Employment and Training Administration
• Audit of Department of Labor's (DOL) and states workforce agencies (SWAs) efforts to address potentially fraudulent claims submitted by claimants with suspicious email accounts
  - September 15, 2022, Employment and Training Administration
• Audit of Department of Labor’s (DOL) and states workforce agencies’ (SWAs’) efforts to address potentially fraudulent Unemployment Insurance (UI) claims submitted, using the social security numbers of federal prisoners
  - September 15, 2022, Employment and Training Administration
• Quality Control Review of the State of New Mexico Workforce Solutions Department Single Audit Report for the Year Ended June 30, 2021
  - October 19, 2022, Employment and Training Administration
• Quality Control Review of the AARP Foundation Single Audit Report for the Year Ended June 30, 2020
  - June 28, 2022, Employment and Training Administration
• Audit of the Department's Compliance with the Geospatial Data Act of 2018
  - May 18, 2022, Office of the Chief Data Officer
• Quality Control Review of State of Hawaii, Department of Accounting and General Services Single Audit Report
  - April 7, 2022, Employment and Training Administration
• Audit of OWCP Energy Workers Program
  - March 22, 2022, Office of Workers' Compensation Programs
• DOL’s Fiscal Year 2022 Information Security Program Audit
  - February 25, 2022, Office of the Chief Information Officer
• Notification of the FY 2022 DOL Financial Statement Audit
  - January 21, 2022, Office of the Chief Financial Officer
• Audit of COVID-19 OSHA’s Actions to Address Increasing & Severe Injuries at Warehouse Facilities of Large Online Retailers
  - December 29, 2021, Occupational Safety and Health Administration
• Review of OWCP’s Telehealth Services
  - December 20, 2021, Office of Workers' Compensation Programs
• Quality Control Review of the Job Service North Dakota Single Audit Report
  - December 17, 2021, Employment and Training Administration
• Audit of DOL’s FY 2021 Compliance with the Payment Integrity Information Act of 2019
  - December 9, 2021, Office of the Chief Information Officer
• Audit of IT Modernization FY 2022
  - November 19, 2021, Office of the Chief Information Officer
• COVID-19: Audit of Employment and Training Grant Subrecipients
  - November 19, 2021, Employment and Training Administration
• Audit of COVID-19 Impact on MSHA’s Mandatory Inspections
  - October 29, 2021, Mine Safety and Health Administration
• Audit of the Mixed Earners Unemployment Compensation (MEUC) program under the Continued Assistance for Unemployed Workers Act (Continued Assistance Act) and the America Rescue Plan Act (ARPA)
  - October 12, 2021, Employment and Training Administration
• Audit of U.S. Department of Labor’s charge card program per the Government Charge Card Abuse Prevention Act
  - September 2, 2021, Office of Administration and Management
• Audit of the Occupational Safety and Health Administration’s (OSHA) Adequacy of Plans and Use of Funds Provided under the American Rescue Plan (ARP) Act
  - August 25, 2021, Occupational Safety and Health Administration
• COVID 19: Audit of States' Use of Staffing to Support Implementation of CARES Act UI Programs
  - August 16, 2021, Employment and Training Administration
• COVID 19: Audit of Emergency Unemployment Relief for Government Entities and Non-Profit Organizations Program (EURGENO)
  - August 13, 2021, Employment and Training Administration
• COVID 19: Audit of Temporary Full Federal Funding of Regular Compensation Program
  - August 6, 2021, Employment and Training Administration
• Quality Control Review of the Senior Service America, Inc. (Center for Workforce Inclusion, Inc.) Single Audit Report
  - July 21, 2021, Employment and Training Administration
• Audit of DOL's Oversight of the UI Program's Emergency Administrative Grant
  - June 30, 2021, Employment and Training Administration
• Audit of CARES Act and Continued Assistance Acts Impact on Non-traditional Claimants
  - April 29, 2021, Employment and Training Administration
• Audit of ETA’s Oversight of UI Integrity for CARES Act Programs
  - April 19, 2021, Employment and Training Administration
• Audit of CARES Act UI Program Payment Promptness and Claimant Eligibility
  - April 19, 2021, Employment and Training Administration
• Audit of States’ Information Technology Systems Capability in Processing Unemployment Insurance Claims
  - April 19, 2021, Employment and Training Administration
• Performance Audit of DOL and States’ Efforts to Detect and Recover Improper Payments for programs authorized by the unemployment insurance (UI) provisions of CARES Act and Continued Assistance Act
  - April 16, 2021, Employment and Training Administration
• Audit of DOL’s Compliance with the Digital Accountability and Transparency Act of 2014
  - April 05, 2021, Office of the Chief Financial Officer
• Audit of the Office of Workers' Compensation Programs' Medical Bill Processing
  - March 22, 2021, Office of Workers' Compensation Programs
• Audit of the Bureau of Labor Statistics Survey Response Rates
  - March 11, 2021, Bureau of Labor Statistics
• Quality Control Review of the Chicago Cook Workforce Partnership Single Audit Report
  - March 11, 2021, Employment and Training Administration
• Audit of COVID-19: OSHA Operations and Efforts to Protect Workers
  - February 22, 2021, Occupational Safety and Health Administration
• DOL's Fiscal Year 2021 Information Security Program Review
  - February 12, 2021, Office of the Chief Information Officer
• Audit of FECA Pharmaceutical Spending
  - February 12, 2021, Office of Workers' Compensation Programs
• Notification of the FY 2021 DOL Financial Statement Audit
  - January 14, 2021, Office of the Chief Financial Officer
• Audit of DOL's FY 2020 Compliance with the Payment Integrity Information Act of 2019
  - December 17, 2020, Office of the Chief Financial Officer
• Audit of Job Corps COVID-19 Resumption of Center Operations Plans
  - November 13, 2020, Employment and Training Administration
• Review of EO 13950 – Combatting Race and Sex Stereotyping
  - November 5, 2020, Office of Federal Contract Compliance Programs
• Audit of COVID-19 OSHA Inspections Collaboration Process
  - October 9, 2020, Occupational Safety and Health Administration
• Quality Control Review of the State of New Mexico Workforce Solutions Department Single Audit Report
  - September 29, 2020, Employment and Training Administration
• Audit of COVID-19 Dislocated Worker Grants (DWG)
  - August 24, 2020, Employment and Training Administration
• Audit of the Occupational Safety and Health Administration’s (OSHA) Complaint Inspection Process
  - August 24, 2020, Occupational Safety and Health Administration
• Audit of WHD’s Implementation of the Families First Coronavirus Response Act (Phase 2)
  - August 14, 2020, Wage and Hour Division
• Audit of OWCP's Response to the COVID-19 Pandemic (Phase 2)
  - August 6, 2020, Office of Workers' Compensation Programs
• Review of the Bureau of International Labor Affairs Memoranda of Agreements
  - July 21, 2020, Bureau of International Labor Affairs
• Audit of DOL and States Implementation of CARES Act Unemployment Insurance Provisions
  - July 6, 2020, Employment and Training Administration
• Audit of the Department's Compliance with the Geospatial Data Act of 2018
  - June 26, 2020, Office of the Assistant Secretary for Policy and Office of the Assistant Secretary for Administration and Management
• Initiation of Audit of COVID-19 Pandemic Impact on Job Corps Center Operations
  - May 22, 2020, Employment and Training Administration
• Audit of COVID-19 Pandemic Impact on OWCP Claims Processing and Adjudication
  - May 7, 2020, Office of Workers' Compensation Programs
• Audit of OSHA COVID-19 Whistleblower Complaint Process
  - May 6, 2020, Occupational Safety and Health Administration
• Audit of Unemployment Insurance Self-Certification Fraud Detection under the Pandemic Unemployment Assistance Program
  - May 5, 2020, Employment and Training Administration
• Audit of COVID-19 Pandemic Impact on MSHA Inspections and Investigations” Engagement Letter
  - April 29, 2020, Mine Safety & Health Administration
• Audit of WHD’s Plan for Implementing COVID-19 Guidance and Oversight
  - April 20, 2020, Wage and Hour Division
• Audit of Home Healthcare Costs in OWCP's Energy Employees Occupational Illness Compensation Program
  - April 21, 2020, Office of Workers' Compensation Programs
• Audit of DOL's Response to Unemployment Insurance Programs Expansion under the CARES Act
  - April 14, 2020, Employment and Training Administration
• Audit of OSHA's Guidance to Workplaces for Preventing Exposures to COVID-19
  - April 14, 2020, Occupational Safety and Health Administration
• Audit of the District of Columbia Workmen’s Compensation Act Special Fund Financial Statements for the Years Ended September 30, 2019 and 2018
  - March 30, 2020, Office of Workers’ Compensation Programs
• Audit of the Longshore and Harbor Workers’ Compensation Act Special Fund Financial Statements for the Years Ended September 30, 2019 and 2018
  - March 30, 2020, Office of Workers’ Compensation Programs
• Notification of FY 2020 DOL Consolidated Financial Statement Audit
  - February 20, 2020, Office of the Secretary
• Notification of the Audit of DOL's FY 2019 Compliance with the Improper Payments Elimination and Recovery Act of 2010 and the Improper Payments Elimination and Recovery Improvement Act of 2012
  - February 21, 2020, Chief Financial Officer
• OSHA's Enforcement Efforts to Protect Workers from Exposure to Respirable Silica
  - February 14, 2020, Occupational Health and Safety Administration
• DOL's Fiscal Year 2020 Information Security Program Review
  -February 3, 2020, Office of the Chief Information Officer
• Review of MSHA's Efforts to Protect Miners from Respirable Silica (Update)
  - January 31, 2020, Mine Safety and Health Administration
• DOL's Information Technology Governance Audit
  - January 21, 2020, Office of the Chief Information Officer
• Review of Potential Anti-Deficiency Act Violation Related to the Registered Apprenticeship Program
  - October 21, 2019, Employment and Training Administration
• Quality Control Review of The AARP Foundation Single Audit Report
  - September 11, 2019, Employment and Training Administration
• Quality control review of Experience Works, Inc. Single Audit Reports
  - August 6, 2019 Employment and Training Administration
• Risk Assessment of the Department's Charge Card Programs
  - June 7, 2019, Office of the Assistant Secretary for Administration and Management
• Audit of Wage and Hour Division Enforcement
  - June 4, 2019, Wage and Hour Division
• Audit of Unemployment Insurance Work Search Requirements
  -May 23, 2019, Employment and Training Administration
• Audit of the District of Columbia Workmen’s Compensation Act Special Fund Financial Statements for the Years Ended September 30, 2018 and 2017
  -February 22, 2019, Office of Workers’ Compensation Programs
• Audit of the Longshore and Harbor Workers’ Compensation Act Special Fund Financial Statements for the Years Ended September 30, 2018 and 2017
  -February 22, 2019, Office of Workers’ Compensation Programs
• Audit of DOL's FY 2018 Compliance with the Improper Payments Elimination and Recovery Act of 2010 and the Improper Payments Elimination and Recovery Improvement Act of 2012.
  -February 13, 2019, Office of the Chief Financial Officer
• Audit of Disaster Unemployment Assistance
  - January 18, 2019, Employment and Training Administration
• Audit of the Department’s Compliance with the Digital Accountability and Transparency Act of 2014
  - January 18, 2019, Office of the Chief Financial Officer
• Evaluation of the DOL Information Security Program for Fiscal Year 2019
  - January 18, 2019, Office of the Chief Information Officer
• Audit of the Quality of Job Corps' Information
  - August 13, 2018, Employment and Training Administration
• Audit of Whistleblower Protection Programs in Region IX
  - August 7, 2018, Occupational Safety and Health
• Audit of Office of Foreign Labor's Debarment Use in the H-1B Visa Program
  - June 14, 2018, Employment and Training Administration
• Audit of OSHA's Process of Issuing and Managing Regulations
  - May 25, 2018, Occupational Safety and Health
• Audit of National Dislocated Worker Grants
  - May 16, 2018, Employment and Training Administration
• Workforce Innovation and Opportunity Act Credentials Audit
  - May 16, 2018, Employment and Training Administration
• Audit of Job Corps’ Outreach and Admissions Process
  - March 29, 2018, Employment and Training Administration
• Improper Payment Elimination and Recovery Improvement Act Annual Review
  - February 12, 2018, Office of the Chief Financial Officer
• Audit of Job Corps’ High School Diploma and High School Equivalency Attainment Results.
  - February 5, 2018, Employment and Training Administration
• Tip Regulations Under the Fair Labor Standards Act
  - February 5, 2018, Wage and Hour Division
• Evaluation of the DOL Information Security Program for Fiscal Year 2018
  - January 29. 2018, Office of the Chief Information Officer
• Audit of the District of Columbia Workmen’s Compensation Act Special Fund Financial Statement for the Years Ended September 30, 2017 and 2016
  - January 26, 2018, Office of Workers’ Compensation Programs
• Audit of the Longshore and Harbor Workers’ Compensation Act Special Fund Financial Statements for the Years Ended September 30, 2017 and 2016
  - January 26, 2018, Office of Workers’ Compensation Programs
• Review of the Department’s Records Management Program
  - September 19, 2017, Office of the Assistant Secretary for Administration and Management
• Audit of the Department's Compliance with the Digital Accountability and Transparency Act
  - May 3, 2017, Office of the Chief Financial Officer
• Audit of States’ Use of the National Directory of New Hires to Detect Unemployment Insurance Improper Payments
  - March 8, 2017, Employment and Training Administration
• Evaluation of the DOL Information Security Program for Fiscal Year 2017
  - February 14, 2017, Office of the Chief Information Officer
• Review of the Department’s Purchase Card Program
  - February 13, 2017, Office of the Assistant Secretary for Administration and Management
• Review of FY 2017 DOL Consolidated Financial Statement Audit
  - January 27, 2017, Office of the Chief Financial Officer
• Improper Payment Elimination and Recovery Improvement Act Annual Review
  - January 4, 2017, Office of the Chief Financial Officer
• Audit of the Reentry Employment Opportunities Program
  - November 18, 2016, Employment and Training Administration
• Workforce Innovation and Opportunity Act Readiness Review
  - November 14, 2016, Employment and Training Administration
• Audit of MSHA’s Internal Controls Over Citations and Orders
  - October 21, 2016, Mine Safety and Health Administration
• Audit of OSHA's Severe Injury Reporting Program
  - October 7, 2016, Occupational Safety and Health Administration
• Audit of Davis-Bacon Act Prevailing Wage Determinations Process
  - September 27, 2016, Wage and Hour Division
• Audit of OFCCP Enforcement of Federally-Funded Construction Contracts
  - September 27, 2016, Office of Federal Contract Compliance Programs
• Review of the Department’s Physical Security
  - June 27, 2016, Office of the Assistant Secretary for Administration and Management
• Audit of H-2B Prevailing Wage Determination and Application Processing
  - June 23, 2016, Employment and Training Administration
• Second Opinion and Referee Medical Examinations Review
  - June 10, 2016, Office of Workers’ Compensation Programs
• Review of the Department’s Management of Mobile Telecommunication Services and Devices
  - June 10, 2016, Office of the Assistant Secretary for Administration and Management
• Audit of the Department’s Working Capital Fund
  - June 10, 2016, Office of the Assistant Secretary for Administration and Management and Office of the Chief Financial Officer
• Review of OWCP’s Management of Pharmaceutical Costs
  - June 9, 2016, Office of Workers’ Compensation Programs
• Quality control review of PathStone Corporation and Affiliates’ Financial Statements
  - June 2, 2016, Heveron and Company, CPAs
• Quality control review of Senior Service America, Inc.'s Financial Statements
  - June 2, 2016, Gorfine, Schiller & Gardyn, P.A.
• Evaluation of DOL’s Web Applications
  - March 29, 2016, Office of the Chief Information Officer
• Evaluation of the DOL Information Security Program for Fiscal Year 2016
  - March 25, 2016 Office of the Chief Information Officer
• Audit of National Farmworker Jobs Program
  - February 29, 2016 Employment and Training Administration
• Audit of OSHA Rulemaking Process
  - December 18, 2015 Occupational Safety & Health Administration
• Review of the Department’s Digital Accountability and Transparency Act Readiness
  - December 9, 2015 Office of the Chief Financial Officer
• Annual Review of the Improper Payment Elimination and Recovery Improvement Act
  - November 17, 2015 Office of the Chief Financial Officer
• Audit of Oversight of the Thrift Savings Plan
  - October 28, 2015 Employment Benefits Security Administration
• Audit of the Adequacy and Timeliness of OSHA Abatement Verification
  - October 19, 2015 Occupational and Safety Health Administration (OSHA)
• Audit of the Black Lung Case Management Systems and Processes
  - September 8, 2015 Office of Administrative Law Judges
• Review of Job Corps Center Safety
  - July 28, 2015 Employment & Training Administration
• Audit of the State Information Data Exchange System's Effectiveness
  - June 17, 2015 Employment & Training Administration
• Audit of the Trade Adjustment Assistance Community College and Career Training Grants Program
  - May 29, 2015 Employment & Training Administration
• Audit of MSHA's Civil Monetary Penalties
  – May 12, 2015 Mine Safety & Health Administration
• Audit of the Wage and Hour Division's Process for Complaint Investigations
  - April 30, 2015 Wage and Hour Division
• Audit of Funding to Curb Child Labor Activities
  - April 28, 2015 Bureau of International Labor Affairs
• Audit of the Current Employment and Current Population Surveys
  - April 23, 2015 Bureau of Labor Statistics
• Audit of VETS' Processing of Uniformed Services Employment and Reemployment Rights Act Complaints
  - April 21, 2015 Veterans' Employment & Training Service
• Audit of the H-1B Technical Skills Grant Program
  - April 21, 2015 Employment & Training Administration
• Audit of State Unemployment Tax Act Dumping
  – March 11, 2015 Employment & Training Administration
• Audit of MSHA's Response to Hazardous Condition Complaints
  - February 2, 2015 Mine Safety & Health Administration
• Audit of FY 2015 DOL Consolidated Financial Statements
  - January 30, 2015
• Audit of Denial of Benefit Claims under ERISA
  - September 30, 2014 Employee Benefits Security Administration