OIG Recommendations Dashboard - Office of Inspector General, U.S. Dept. of Labor

MSHA Can Improve How Violations Are Issued, Terminated, Modified, and Vacated

Audit Report to MSHA, 05-21-002-06-001 issued on 03/31/2021
10 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	MSHA	We recommend the Assistant Secretary for Mine Safety and Health: Provide refresher training to inspectors and supervisors on complying with MSHA guidance for each violation type.
002	MSHA	We recommend the Assistant Secretary for Mine Safety and Health: Provide training on how to determine the subsequent inspection when multiple inspections overlap, enter violations into the system in the same chronological order identified, be specific when writing the “Area or Equipment” entry, and when it is appropriate to list “No area affected” for an order.
003	MSHA	We recommend the Assistant Secretary for Mine Safety and Health: Update system controls to improve compliance of MSHA violations with the Mine Act and MSHA guidance in the following instances: a. Verify only authorized violation types used; b. Include all required phrases automatically in the “Condition or Practice” entry when the inspector selects 103(a) citations, 104(g)(1) orders, 104(e)(1)/104(e)(2) orders, or 107(a) orders; c. Ensure 104(d) orders and 104(g)(1) orders cite eligible CFR sections; d. Verify the correlations between the CFR or Mine Act sections of 104(b) orders and the original violation; e. Verify 104(d)(1) orders, 104(d)(2) orders, 104(e)(1) orders, and 104(e)(2) orders reference the correct “initial action” by including additional crucial attributes in the system controls, such as issue date, event number, and event start date; f. Verify orders have the “Area or Equipment” entry populated when initially issuing the violation; g. Apply system controls to modifications done directly in MCAS, such as modifications due to court decisions or settlements; h. Identify modifications needed to other violations when vacating or modifying a violation; i. Verify the reasonableness of the due dates and provide warnings to inspectors when due dates appear longer than necessary; and j. Provide a warning message to inspectors when trying to issue a safeguard at a mine that would lead to multiple safeguards citing the same regulation issued for a single mine.
004	MSHA	We recommend the Assistant Secretary for Mine Safety and Health: Update the Citation and Order Writing Handbook to clarify situations when multiple safeguards can be issued for a single mine and to correct any examples that do not comply with the instructions listed in the Handbook.
005	MSHA	We recommend the Assistant Secretary for Mine Safety and Health: Improve the violations termination process by decreasing the percentage of future untimely terminations, improving the use of 104(b) orders, and not allowing due dates to be extended unless for specific, justified reasons listed on the violation form.
006	MSHA	We recommend the Assistant Secretary for Mine Safety and Health: Provide training on how to write specific supporting reasons on the violation forms or other documentation (e.g., vacate memos) when extending, modifying, or vacating violations.
007	MSHA	We recommend the Assistant Secretary for Mine Safety and Health: Develop a metric to measure performance and an internal control to verify timely uploading of violations from the inspector’s laptop/tablet into MCAS.
008	MSHA	We recommend the Assistant Secretary for Mine Safety and Health: Complete periodic reviews to determine whether MSHA personnel are meeting the timely upload and recording of violations in MCAS, terminating violations by the due date, and effectively using 104(b) orders.
009	MSHA	We recommend the Assistant Secretary for Mine Safety and Health: Simplify the design of the supervisory checklists by revising compound questions into simple questions answerable by a single response (yes, no, or not applicable) and provide refresher training on the quantity completion requirements, how to properly complete and review the checklist, and the importance of providing feedback using the checklist.
010	MSHA	We recommend the Assistant Secretary for Mine Safety and Health: Work with the Solicitor’s Office and the Federal Mine Safety and Health Review Commission to implement a process to ensure violations listed in settlement agreements or court decisions still comply with the Mine Act and Mathies test.

Job Corps Should Improve Its Pre-admission Evaluation Process

Audit Report to ETA, 05-21-001-03-370 issued on 03/25/2021
4 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	ETA	We recommend the Assistant Secretary for Employment and Training: Make a final determination on the legality and permissibility of pre-enrollment behavioral assessment tools, such as drug screenings, trial periods, or personality or aptitude tests that would be appropriate for use within Job Corps.
002	ETA	We recommend the Assistant Secretary for Employment and Training: Perform cost/benefit analyses to determine which, if any, of these pre-enrollment behavioral suitability assessment tools would be beneficial to Job Corps.
003	ETA	We recommend the Assistant Secretary for Employment and Training: Incorporate the results of recommendations 1 and 2, as appropriate, in revising guidance to improve the assessment process.
004	ETA	We recommend the Assistant Secretary for Employment and Training: Evaluate the funding needs of Center Mental Health Consultant and Trainee Employee Assistance Program Specialists Center functions to determine if adjustments are needed to adequately support students with mental health or substance abuse issues.

COVID-19: Increased Worksite Complaints and Reduced OSHA Inspections Leave U.S. Workers’ Safety at Increased Risk

Audit Report to OSHA, 19-21-003-10-105 issued on 02/25/2021
4 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	OSHA	We recommend the Principal Deputy Assistant Secretary for Occupational Safety and Health. Improve OSHA’s inspection strategy by prioritizing very high and high-risk employers for COVID-19 related onsite inspections as businesses reopen and increase operations in various localities across the United States.
002	OSHA	We recommend the Principal Deputy Assistant Secretary for Occupational Safety and Health. Ensure remote inspections are tracked retroactive to February 1, 2020.
003	OSHA	We recommend the Principal Deputy Assistant Secretary for Occupational Safety and Health. Compare remote inspections to onsite inspections, and at a minimum provide analysis that addresses their frequency and timeliness for identifying and abating worksite hazards.
004	OSHA	We recommend the Principal Deputy Assistant Secretary for Occupational Safety and Health. Analyze and determine whether establishing an infectious disease specific ETS is necessary to help control the spread of COVID-19 as employees return to worksites.

Alert Memorandum: The Employment and Training Administration (ETA) Needs to Ensure State Workforce Agencies (SWA) Implement Effective Unemployment Insurance Program Fraud Controls for High Risk Areas

Audit Report to ETA, 19-21-002-03-315 issued on 02/22/2021
2 recommendations, of which 0 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	ETA		$5,409,966,198	We recommend the Principal Deputy Assistant Secretary of Employment and Training establish effective controls, in collaboration with SWAs, to mitigate fraud and other improper payments to ineligible claimants, including the areas identified in the memorandum: UI benefits paid to multi-state claimants, claimants who used the social security numbers of deceased individuals, potentially ineligible federal inmates, and claimants with suspicious email accounts. Effective controls will help prevent similar or greater amounts of fraud and allow those funds to be put to better use.
	002	ETA			We recommend the Principal Deputy Assistant Secretary of Employment and Training work with Congress to establish legislation requiring SWAs to cross match high-risk areas, including the four areas identified in the memo.

ETA Needs To Improve Its Disaster National Dislocated Worker Program

Audit Report to ETA, 02-21-002-03-391 issued on 01/29/2021
6 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA		To improve future DWG awards, we recommend the Assistant Secretary for Employment and Training: Establish written timelines for when disaster relief should begin providing relief to those impacted by a disaster.
002	ETA		To improve future DWG awards, we recommend the Assistant Secretary for Employment and Training: Develop a strategy to continuously work with state grantees to ensure local areas maximize the use of disaster relief funds, and that states are sufficiently monitoring subrecipients.
003	ETA		To improve future DWG awards, we recommend the Assistant Secretary for Employment and Training: Evaluate ETA’s monitoring of grantees and technical assistance provided to ensure grantees have greater opportunities to achieve key performance goals.
004	ETA		To improve future DWG awards, we recommend the Assistant Secretary for Employment and Training: To the extent feasible, consider having grantees verify participant eligibility when self-certifications were used to expedite the eligibility process, as required by the grant agreement.
005	ETA		To improve future DWG awards, we recommend the Assistant Secretary for Employment and Training: Ensure that on future awards that include self-certification processes, regular eligibility verification is performed.
006	ETA	$1,988,627	To improve future DWG awards, we recommend the Assistant Secretary for Employment and Training: Recover $1,988,627 in unallowable costs.

FY 2020 FISMA DOL Information Security Report: Progress Needed to Improve Risk Management and Continuous Monitoring Information Security Controls

Audit Report to OASAM, 23-21-001-07-725 issued on 12/22/2020
25 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	OASAM	Work with DOL management to update the DOL cybersecurity risk management strategy so that it appropriately addresses each activity and task described in NIST SP 800-39 and NIST SP 800-53, Rev. 4, PM-9, Risk Management Strategy.
002	OASAM	Complete, approve, and implement its Enterprise Architecture and related artifacts.
003	OASAM	Implement a process to review the latest NIST SPs and update the appropriate DOL documentation consistent with the new standards and best practices put forth by NIST.
004	OASAM	Review NIST SP 800-160 Vol. 1 and 2 and update the CSH to integrate security engineering principles, as appropriate.
005	OASAM	Review, revise as necessary, finalize, and implement their revised SDLC Manual.
006	OASAM	Provide training to responsible personnel over the third-party continuous monitoring review checklist.
007	OASAM	Validate that the classification of DOL systems is in accordance with policy, and that system interconnections are appropriately documented within its inventory.
008	OASAM	Develop, define, implement, and monitor change management key performance indicators that align DOL’s goals and objectives.
009	OASAM	Enforce DOL policies and procedures regarding separation of duties so developers do not possess the ability to migrate changes to production.
010	OASAM	Enforce DOL security baseline polices with DOL’s CSPs and develop a security configuration checklist for the CSPs.
011	OASAM	Implement a process for approving deviations from established configuration settings.
012	OASAM	Provide training to responsible personnel addressing the new guidance for operational activities, including the patch management process.
013	OASAM	Provide additional resources to support operational activities during unforeseen circumstances.
014	OASAM	Update the patching process to ensure patches are applied within appropriate timeframes.
015	OASAM	Reinforce the PIV Exemption approval process through training.
016	OASAM	Implement a process for periodic review or monitoring of PIV Exemptions to ensure the process is operating effectively.
017	OASAM	Implement policies and procedures regarding user access reviews for tenants that reside on the platform as a service in accordance with requirements outlined in the DOL CSH.
018	OASAM	Provide additional resources to support the security requirements and a training over the application user access review process, as documented in the DOL CSH.
019	OASAM	Provide training on removing access for separated DOL employees to all DOL officials in the oversight role.
020	OASAM	Document the responsibilities of control activities for tenants that reside on the PaaS through policies and procedures that include user activity reviews in accordance with requirements outlined in the DOL policy.
021	OASAM	Provide training over the application user activity review process.
022	OASAM	Update their ISCM plan to include a procedure to review and update the ISCM strategy and ISCM Program on a defined frequency, and review and update the policies and procedures for security status monitoring.
023	OASAM	Develop sufficiently defined quantitative and qualitative metrics that provide meaningful indications of security status and trend analysis at all risk management tiers.
024	OASAM	Monitor contingency plan testing and exercises through examination of after-action reviews.
025	OASAM	Validate that systems have received either the appropriate classification or risk waiver that would exempt the system from specific security requirements.

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2020

Audit Report to OCFO, 22-21-005-13-001 issued on 12/18/2020
20 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
001	OCFO		We recommend that the CFO, in conjunction with management of other key agencies within DOL, enhance the related policies and procedures to clarify how agencies should perform and document their identification, assessment, and response to risks, and how DOL should aggregate and assess those risks for the entity as a whole.
002	OCFO		We recommend that the Director of the OWCP reinforce with the service provider the requirements to obtain DEEOIC’s approval for medical bills exceeding the applicable review thresholds prior to payment.
003	OCFO		We recommend that the Director of the OWCP implement a monitoring control to periodically verify that the service provider has sent all medical bills over the applicable thresholds to DEEOIC management for approval prior to payment.
004	OCFO		We recommend that the Director of OWCP complete follow-up actions to determine the correct amount of the medical payments and the appropriate resolution of any differences.
005	OCFO		We recommend that the Director of OWCP provide additional training to the MCS to address the deficiency identified.
006	OCFO		We recommend that the CFO update its policies and procedures to require a review over the completeness and accuracy of continuing resolution amounts used in the SF-132 compliance analysis and the SF-132 to SF-133 reconciliation.
007	OCFO	OASAM	We recommend that the Assistant Secretary for Administration and Management develop and implement policies and procedures to address the enforcement and monitoring of the control requirement for the employee separation process.
008	OCFO	OASAM	We recommend that the Assistant Secretary for Administration and Management provide trainings to the applicable personnel that reinforce the separated employee process and emphasize established timeframes on the separation clearance form.
009	OCFO	MULTI	We recommend that the Assistant Secretary for Policy and the Assistant Secretary for VETS enforce accountability of grant officers and closeout specialists to incentivize timely execution and process improvement.
010	OCFO	OASAM	We recommend that the Assistant Secretary for Policy and the Assistant Secretary for VETS continue to fully implement monitoring controls to track the status of grants during their closeout processes to ensure proper follow-up and timely execution.
011	OCFO	MULTI	We recommend that the Assistant Secretary for Policy and the Assistant Secretary for VETS administer grant closeout continuous improvement trainings for all agencies to address inconsistent grant closeout implementation concerns.
012	OCFO	ETA	We recommend that the Assistant Secretary for ETA provide continued training to FPOs, emphasizing the revised expectations of the corrective action plan.
013	OCFO	ETA	We recommend that the Assistant Secretary for ETA enforce accountability of the FPOs to facilitate timely and successful remediation of delinquent grant cost reports.
014	OCFO	ETA	We recommend that the Assistant Secretary for ETA enhance monitoring controls to track the status of delinquent cost reports to ensure timely acceptance by the FPOs.
015	OCFO	ETA	We recommend that the Assistant Secretary for ETA provide continued training to FPOs, emphasizing the revised expectations of the corrective action plan.
016	OCFO	ETA	We recommend that the Assistant Secretary for ETA enforce accountability of the FPOs to facilitate timely issuance of final site monitoring reports and completion of required GEMS documentation.
017	OCFO	ETA	We recommend that the Assistant Secretary for ETA continue to fully implement monitoring controls to ensure timely issuance of final site monitoring reports and completion of required GEMS documentation.
018	OCFO	VETS	We recommend the Assistant Secretary for VETS formalize the VETS SOP for the single audit process, and include a timeline to ensure that responses are provided within the 180-day timeframe.
019	OCFO	VETS	We recommend the Assistant Secretary for VETS provide continued training to staff, emphasizing the revised expectations of the corrective action plan.
020	OCFO	VETS	We recommend the Assistant Secretary for VETS enforce accountability of staff to facilitate timely issuance of Single Audit Final Determination Letters and completion of required documentation.

DOL Did Not Demonstrate It Followed A Sound Process in Promulgating the 2017 Tip Rule Notice of Proposed Rulemaking

Audit Report to WHD, 17-21-001-15-001 issued on 12/11/2020
5 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
	01	WHD	MULTI	Develop policies and procedures to document its rationale and supporting evidence for key decisions in the development of economic regulatory analysis.
	02	WHD	MULTI	Develop policies and procedures to document its rationale and supporting evidence when DOL determines the prescribed regulatory guidance does not apply
	03	WHD		Enforce policies and procedures that require employees to maintain records that document government business. Employees should not be discouraged from maintaining such records.
	04	WHD		Develop policies and procedures to ensure that after a regulatory action has been published in the Federal Register, or otherwise issued to the public, DOL identify for the public in a complete, clear, and simple manner the substantive changes between the draft submitted to OIRA for review and the action subsequently announced.
Closed on 03/31/2021	05	WHD	OSEC	Update the position description of the DOL Regulatory Policy Officer and ensure that the Regulatory Policy Officer assumes regulatory oversight responsibilities for this position.

Region IX Whistleblower Protection Program Complaints Were Not Complete or Timely

Audit Report to OSHA, 02-21-001-10-105 issued on 11/23/2020
4 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	OSHA	Explore solutions to improve case management, including tracking completion of the essential elements and alerting the investigator and supervisor when there are periods of inactivity on an investigation.
002	OSHA	Develop and implement a system to track and monitor the work performed by FTEs to better allocate personnel costs by program and ensure resources are used as intended.
003	OSHA	Continue efforts to find solutions to developing a reasonable balance between the quality and timeliness of investigations.
004	OSHA	Ensure OSHA issues an updated WIM by the end of FY 2021 and complete desk guides for all applicable statutes.

FY 2020 Independent Auditors' Report on the DOL Financial Statements

Audit Report to OCFO, 22-21-004-13-001 issued on 11/16/2020
6 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
001	OCFO	MULTI	We recommend that the Director, Office of Workers’ Compensation Programs and the Assistant Secretary for Employment and Training, in coordination with the Chief Financial Officer design and implement controls over their respective estimates to ensure management’s review of the estimates are performed at a sufficient level of detail, including the underlying data, assumptions, and formulas used to determine the estimates.
002	OCFO	MULTI	We recommend that the Director, Office of Workers’ Compensation Programs and the Assistant Secretary for Employment and Training, in coordination with the Chief Financial Officer design and implement controls to evaluate changes in assumptions occurring between the measurement date and the valuation and update the estimates, as appropriate.
003	OCFO	MULTI	We recommend that the Director, Office of Workers’ Compensation Programs and the Assistant Secretary for Employment and Training, in coordination with the Chief Financial Officer amend policies and procedures to provide specific steps to be performed during the reviews and the documentation requirements, which should include the specific items reviewed, analyses performed, and conclusions reached.
004	OCFO	MULTI	We recommend that the Director, Office of Workers’ Compensation Programs and the Assistant Secretary for Employment and Training, in coordination with the Chief Financial Officer formally document the level of precision used in the reviews to ensure that the review occurs at an appropriately precise level to identify errors within model functionality and data input, which would allow the reviewer to identify material errors in the estimates.
005	OCFO	MULTI	We recommend that the Director, Office of Workers’ Compensation Programs and the Assistant Secretary for Employment and Training, in coordination with the Chief Financial Officer maintain documentation of the reviews performed to assess the reasonableness of the underlying data, assumptions, and formulas used in the models that is sufficiently detailed to evidence the specific items reviewed, analysis performed, and conclusions reached.
006	OCFO	MULTI	We recommend that the Director, Office of Workers’ Compensation Programs and the Assistant Secretary for Employment and Training, in coordination with the Chief Financial Officer provide additional training to the reviewers of the estimates to reinforce established policies and procedures, as necessary.

MSHA Needs to Improve Efforts to Protect Coal Miners From Respirable Crystalline Silica

Audit Report to MSHA, 05-21-001-06-001 issued on 11/12/2020
3 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	MSHA	Adopt a lower legal exposure limit for silica in coal mines based on current scientific evidence.
002	MSHA	Establish a separate standard for silica that allows MSHA to issue citations and monetary penalties when violations of its silica exposure limit occur.
003	MSHA	Enhance its sampling program to increase the frequency of inspector samples where needed (e.g., by implementing a risk-based approach).

Special Report on the Federal Employees' Compensation Act Special Benefit Fund

Audit Report to OWCP, 22-21-001-04-431 issued on 10/30/2020
2 recommendations, of which 0 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	OWCP			We recommend that the Director of OWCP complete follow-up actions to determine the claimants' continuing eligibility and the correct amount of the payments, as applicable, and the appropriate resolution of any differences.
	002	OWCP			We recommend that the Director of OWCP revise the design of the control in place related to the periodic secondary review of the PERS to require that the review covers the entire fiscal year, and the documentation maintained related to the review is sufficiently detailed to include information such as the specific attributes review for each case, the quantitative impact of exceptions identified, and follow-up actions performed to address them.

ETA Could not Demonstrate that Credentials Improved WIOA Participants' Employment Outcomes

Audit Report to ETA, 03-20-002-03-391 issued on 09/30/2020
2 recommendations, of which 0 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	ETA			We recommend the Assistant Secretary for Employment and Training: Develop a mechanism to gauge whether credentials earned by participants are effective in improving participants’ outcomes.
	002	ETA			We recommend the Assistant Secretary for Employment and Training: Perform monitoring at states to ensure adherence to data validation guidance, TEGL 7-18, issued by ETA.

DOL Needs to Improve Debarment Processes to Ensure Foreign Labor Program Violators are Held Accountable

Audit Report to ETA, 06-20-001-03-321 issued on 09/30/2020
4 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
001	ETA	WHD	We recommend the Administrator for Wage and Hour Division utilize the Secretary options to initiate H-1B investigations, including identifying the criteria that would allow the Secretary to initiate an investigation.
002	ETA	WHD	We recommend the Administrator for Wage and Hour Division define a process for assessing willfulness to make it less difficult to determine if an employer should be debarred.
003	ETA	WHD	We recommend the Administrator for Wage and Hour Division work with Congress to change the restrictive authority of H-1B investigations to permit WHD to initiate investigations similar to the H-2A and H-2B programs.
004	ETA		We recommend the Assistant Secretary for ETA use data analytics and other risk factors to establish a risk-based approach to determine the selection of H-2A and H-2B applications for audit.

DOL Needs to Do More to Implement the Geospatial Data Act of 2018

Audit Report to OSEC, 23-20-004-01-001 issued on 09/30/2020
2 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/31/2021	001	OSEC			We recommend the Deputy Secretary of Labor: Provide an official assignment for the responsibility and the authority to develop and implement DOL policy for geospatial laws and regulations.
	002	OSEC			We recommend the Chief Data Officer: Create and implement strategies and internal planning that ensure compliance with the GDA, and update geospatial planning strategies once data standards and guidance are issued.

ETA Should Do More to Assist Vulnerable States Prepare for Disaster Unemployment Assistance Program Implementation

Audit Report to ETA, 04-20-002-03-315 issued on 09/29/2020
3 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA	$5,564,769	Establish policies, procedures and controls to ensure states provide DUA staff annual training and have required written state DUA policies and procedures in place.
002	ETA		Create a rapid response team consisting of Federal and state officials capable of providing technical and other assistance to states impacted by major disasters.
003	ETA	$95,699	Recover $95,699 in questioned costs from the FLDEO and VIDOL for participants whose eligibility they could not substantiate.

ILAB Could Improve Oversight of Child Labor and Forced Labor Grants

Audit Report to OSEC, 17-20-003-01-070 issued on 09/25/2020
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 01/21/2021	001	OSEC			Develop and implement a process – to include the establishment of expectations regarding timelines with the grant officer – to ensure that corrective action notices and other audit resolution documents are issued to grantees in a timely manner.
Closed on 01/21/2021	002	OSEC			Develop and implement a process – to include documentation of plans and timetables for follow-up actions – to document and track the status of recommendations from interim and final evaluations.

DOL Needs To Do More To Secure Employees' Personally Identifiable Information in the Travel Management System

Audit Report to OCFO, 23-20-003-13-001 issued on 09/10/2020
2 recommendations, of which 0 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	OCFO			This recommendation contains sensitive information and will not be posted.
	002	OCFO			This recommendation contains sensitive information and will not be posted.

COVID-19: OSHA Needs to Improve Its Handling of Whistleblower Complaints During the Pandemic

Audit Report to OSHA, 19-20-010-10-105 issued on 08/14/2020
3 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/19/2021	001	OSHA	Fill the 5 current whistleblower investigator vacancies.
	002	OSHA	Continue to monitor and evaluate the Region II triage pilot and consider extending the triage process to all regions to expedite screening whistleblower complaints.
	003	OSHA	Develop a caseload management plan to more equitably distribute whistleblower complaints received amongst investigators.

COVID-19: More Can Be Done to Mitigate Risk to Unemployment Compensation Under The CARES Act

Audit Report to ETA, 19-20-008-03-315 issued on 08/07/2020
4 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/05/2021	001	ETA	Amplify its guidance to states that strongly encourages them to enlist employers to assist state officials identify the continued eligibility of individuals who refuse to return to work by providing technical assistance and sharing best practices on processes and messaging that will increase employer reporting.
	002	ETA	Include CARES Act UI transactions in the BAM or develop an alternative methodology to reliably estimate improper payments for those programs.
Closed on 02/05/2021	003	ETA	Develop oversight processes that ensure states are administering the CARES Act UI programs so as to ensure payments to eligible individuals in a timely manner and that states are submitting accurate reports.
	004	ETA	Issue guidance directing states to provide routine access to state UI claimant data, in order to prevent and detect fraud.

COVID-19: WHD Needs To Closely Monitor The Pandemic Impact On Its Operations

Audit Report to WHD, 19-20-009-15-001 issued on 08/07/2020
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 12/11/2020	001	WHD	We recommend the Administrator for Wage and Hour Division develop a plan to monitor the effectiveness of the agency’s oversight of the FFCRA and the FLSA programs so that the agency can identify if or when operational adjustments are necessary to most effectively utilize resources.
Closed on 12/11/2020	002	WHD	We recommend the Administrator for Wage and Hour Division maintain a backlog of delayed on-site investigations and develop a plan to manage the backlog once normal operations resume.
Closed on 12/11/2020	003	WHD	We recommend the Administrator for Wage and Hour Division determine the impact of the decision issued by the United States District Court for the Southern District of New York to the agency and its mission; and take appropriate action to address its impact.
Closed on 12/11/2020	004	WHD	We recommend the Administrator for Wage and Hour Division update its COVID-19 operating plan addendum regarding the agency’s oversight of the FFCRA to include: a. Specific performance goals; b. Agency plans to use the $2.5 million received from the CARES Act; c. Enforcement and outreach plans for the FFCRA once COVID-19 restrictions are lifted; and, d. Enforcement plans for the FFCRA after it expires on December 31, 2020.

COVID-19: ETA Should Continue to Closely Monitor Impact on Job Corps Program

Audit Report to ETA, 19-20-007-03-370 issued on 07/28/2020
5 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/28/2020	001	ETA	To safeguard the health of students and staff still at centers, Job Corps should continue to follow CDC, state, local and Job Corps’ COVID-19 prevention and mitigation guidance.
Closed on 09/28/2020	002	ETA	Job Corps should continue monitoring the number of individuals testing positive, provide oversight to ensure the appropriate actions are completed, and take any necessary steps to contain the spread of COVID-19 at its centers.
	003	ETA	Job Corps should ensure centers provide needed resources to address the learning needs of all students, including students who require reasonable accommodations, hands-on-instruction, and special equipment to learn.
Closed on 09/28/2020	004	ETA	Job Corps should develop a plan to help ensure all students still at centers and learning remotely have the necessary resources (e.g., laptops, paper packets) to continue to receive training while center campuses remain closed.
	005	ETA	Prior to reopening campuses, Job Corps should ensure all centers have proper controls in place to adhere to federal, state, local and other guidelines – from physical distancing to having ample disinfectant, cleaning and PPE supplies.

COVID-19: MSHA Faces Multiple Challenges in Responding to the Pandemic

Audit Report to MSHA, 19-20-006-06-001 issued on 07/24/2020
2 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	MSHA			We recommend the Assistant Secretary for Mine Safety and Health monitor the: Potential backlog of suspended and reduced enforcement activities and develop a plan to manage the backlog once full operations resume.
Closed on 12/03/2020	002	MSHA			We recommend the Assistant Secretary for Mine Safety and Health monitor the: COVID-19 outbreaks at mines and use that information to reevaluate the decision not to issue an emergency temporary standard related to the pandemic.

COVID-19: OWCP Should Continue to Closely Monitor Impact on Claims Processing

Audit Report to OWCP, 19-20-004-04-001 issued on 07/06/2020
5 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
	001	OWCP	DFEC should continue to monitor non-COVID claims for delays and other potential impacts, particularly for its opioid population who may be at risk while resources are re-allocated to focus on the program’s response to COVID-19.
	002	OWCP	DFEC should closely monitor any delays that occur in requesting FERS Offset Calculations from SSA for potential benefit overpayments to claimants as well as any impact a backlog could have on its ability to timely process claims.
Closed on 09/03/2020	003	OWCP	DCMWC should issue written guidance to clarify how authorization for rehabilitation services will be handled during the pandemic.
	004	OWCP	DEEOIC should continue to monitor delays and performance data for potential impact from the pandemic and, if needed, take appropriate action to mitigate that impact.
	005	OWCP	DLHWC should continue to monitor disputes and controversions arising from COVID-19 claims and assess performance data for potential impact from the pandemic and, if needed, take appropriate action to mitigate that impact.

Alert Memorandum: The Pandemic Unemployment Assistance Program Needs Proactive Measures to Detect and Prevent Improper Payments and Fraud

Audit Report to ETA, 19-20-002-03-315 issued on 05/26/2020
1 recommendations, of which 0 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	ETA			We suggest ETA seek additional guidance or clarification from Congress concerning whether a claimant is entitled to establish and continue to receive PUA payments without providing documentation at any point during a weekly benefit amount determination. Alternatively, we recommend ETA consider tools already available under the CARES Act such as those cited in section 2102(a)(3) (A)(i)(I)(kk) or section 2104(f) and change its guidance; or request legislative action to curtail improper or fraudulent PUA payments.

DOL Could Improve Areas of Physical Security To Help Effectively Safeguard Employees

Audit Report to OASAM, 17-20-001-07-001 issued on 05/21/2020
7 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/29/2021	01	OASAM	This recommendation contains sensitive information and will not be posted.
	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 12/02/2020	03	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 08/10/2020	04	OASAM	This recommendation contains sensitive information and will not be posted.
	05	OASAM	This recommendation contains sensitive information and will not be posted.
	06	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 08/10/2020	07	OASAM	This recommendation contains sensitive information and will not be posted.

Alert Memorandum: ETA Needs to Improve its Plans for Providing Administrative, Financial Management, and Audit Requirements Relief to Grant Recipients Impacted by the Novel Coronavirus (COVID-19)

Audit Report to ETA, 19-20-003-03-001 issued on 05/19/2020
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 06/02/2020	001	ETA			ETA take immediate action to improve its communication with grant recipients regarding the time limited flexibilities provided by OMB in Memorandum M-20-17.

Alert Memorandum: Vulnerability in OWCP FECA Bill Pay Processing System

Audit Report to OWCP, 50-20-001-04-430 issued on 05/07/2020
1 recommendations, of which 0 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	01	OWCP			This recommendation contains sensitive information and will not be posted.

ETA Could not Determine the Impact its Face Forward Program Had on Participants Ages 17 and Under

Audit Report to ETA, 02-20-001-03-390 issued on 03/31/2020
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/26/2020	001	ETA	Develop measures that are sufficient to summarize key aspects of performance that accurately demonstrate the program’s impact.
Closed on 03/05/2021	002	ETA	Redefine the criteria for recidivism to track any return to prison for a new offense while enrolled in the program, and not limit it only to a small group of participants.
Closed on 03/05/2021	003	ETA	Develop guidance for validating required performance data submitted by grantees of workforce development programs.
Closed on 03/05/2021	004	ETA	Implement automated edit checks to improve the completeness and accuracy of performance data reported by grantees.
Closed on 05/26/2020	005	ETA	Perform additional due diligence during the grant design process to identify programmatic outcomes that may not be achievable.

OFCCP Did Not Show It Adequately Enforced EEO Requirements on Federal Construction Contracts.

Audit Report to OFCCP, 04-20-001-14-001 issued on 03/27/2020
2 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 10/23/2020	001	OFCCP			Develop a risk-based approach to select construction contractors for EEO compliance evaluations.
	002	OFCCP			Update participation goals for minorities and females, and implement processes to keep all participation goals current.

Review of the Occupational Safety and Health Administration's Referral to and Reclamation of Debt from the U.S. Department of the Treasury.

Audit Report to OSHA, 22-20-006-10-001 issued on 03/16/2020
4 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/18/2021	001	OSHA	We recommend the Assistant Secretary for OSHA develop and implement a monitoring control policy to ensure delinquent debts are referred to Treasury for collection as required by the Debt Collection Improvement Act.
Closed on 02/18/2021	002	OSHA	We recommend the Assistant Secretary for OSHA develop and implement a monitoring control policy to ensure DCAT notifies the Area Office on the status and follow-up actions required of recalled debt.
	003	OSHA	We recommend the Assistant Secretary for OSHA revise OSHA’s Debt Collection Procedures to comply with OMB Circular A-129.
Closed on 02/18/2021	004	OSHA	We recommend the Assistant Secretary for OSHA develop and implement policies and procedures to report on the status of debt in the Treasury Report on Receivables.

FY 2019 FISMA DOL Information Security Report Implementation of Security Tools Hindered by Insufficient Planning

Audit Report to OASAM, 23-20-002-07-725 issued on 12/23/2019
20 recommendations, of which 7 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
	001	OASAM	Perform a reconciliation of the current state of each DOL information system and the related classification to the information documented for each system in Cyber Security Assessment and Management and reconcile any differences.
	002	OASAM	Implement technologies for both DOL and the Bureau of Labor Statistics to detect and prevent unauthorized hardware and software from connecting to the local DOL network.
	003	OASAM	Verify that annual assessments of third-party providers, including cloud service providers, are formally documented, reviewed, and signed by appropriate levels of management.
Closed on 10/23/2020	004	OASAM	Implement SECURE Technology Act requirements to address organizational cyber supply chain risk.
	005	OASAM	Develop and implement performance metrics for configuration management.
	006	OASAM	Design and implement controls and policies to formally perform and document the periodic review of baseline configuration scans across DOL servers and databases.
	007	OASAM	Design and implement controls to monitor DOL assets for missing patches, service packs, hot fixes, and other software updates that are not associated with a CVE.
	008	OASAM	Enhance vulnerability scanning monitoring controls and procedures to track and remediate outstanding vulnerabilities in a timely manner.
Closed on 09/28/2020	009	OASAM	Finalize the implementation of the new software tool for configuration management.
Closed on 09/28/2020	010	OASAM	Review and update configuration management policies and procedures to define pertinent change management responsibilities and control boundaries.
	011	OASAM	Finalize the implementation of the access control technologies.
	012	OASAM	Develop and implement access control performance metrics.
	013	OASAM	Design and implement controls to perform and document a periodic review of audit logs that report privileged user activity.
Closed on 09/28/2020	014	OASAM	Periodically conduct PII training to enforce PII incident reporting guidelines for timely reporting of PII incidents and enforce the PII incident reporting control process for PII incidents.
	015	OASAM	Implement data encryption configurations/solutions at the server level for data at rest for sensitive information (PII).
	016	OASAM	Update the ISCM strategy guide with current ISCM performance metrics.
Closed on 09/28/2020	017	OASAM	Periodically conduct training to review the incident management standard operating procedure and incident response reporting guidelines with all agencies so they are aware of procedures prior to incident occurrence.
Closed on 09/28/2020	018	OASAM	Enforce the incident response monitoring process and procedures to verify that incidents are reported to DOLCSIRC and US-CERT in a timely manner in accordance with DOL policy.
	019	OASAM	Develop and implement contingency planning performance metrics.
Closed on 09/28/2020	020	OASAM	Enhance backup monitoring controls to reduce backup failures and increase responsiveness to backup failures.

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2019

Audit Report to OCFO, 22-20-005-13-001 issued on 12/19/2019
20 recommendations, of which 14 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 11/16/2020	001	OCFO		Director of OWCP provide training to individuals responsible for reviewing the Transaction Balancing Reports to reinforce established policies and procedures.
Closed on 11/16/2020	002	OCFO		Director of OWCP monitor DCMWC district offices’ efforts to maintain segregation of duties in the review of the Transaction Balancing Reports.
Closed on 11/16/2020	003	OCFO	MULTI	Chief Financial Officer and the Commissioner for BLS enhance policies and procedures to ensure agencies are adequately reviewing the status of UDO’s to identify the UDO as valid, invalid, or researching.
Closed on 11/16/2020	004	OCFO		Chief Financial Officer enhance training to agencies to ensure agencies are properly trained and are following policies and procedures.
Closed on 11/16/2020	005	OCFO	MULTI	The Assistant Secretary for ETA and the Chief Financial Officer formally document the specific and measurable tolerance thresholds that will be used to review and respond to the estimate reviews conducted by ETA.
Closed on 11/16/2020	006	OCFO	MULTI	The Assistant Secretary for ETA, the Assistant Secretary for MSHA, and the Deputy Assistant Secretary for Operations for VETS enhance current policies and procedures to include specific requirements to include when and how often closeout specialists should reach out to grantees during the close out process when supporting documentation is not submitted timely by the grantee.
Closed on 11/16/2020	007	OCFO	MULTI	The Assistant Secretary for ETA, the Assistant Secretary for MSHA, and the Deputy Assistant Secretary for Operations for VETS implement monitoring controls to track the status of the grant during the closeout process to ensure proper follow-up is conducted in a timely manner to ensure grants are closed out within the required timeframe.
Closed on 11/16/2020	008	OCFO	ETA	The Assistant Secretary for ETA implement monitoring controls to track the status of the delinquent cost report to ensure that FPOs are accepting ETA 9130s timely.
	009	OCFO	OASAM	The Chief Information Officer coordinate efforts among the DOL agencies to design and implement procedures and controls to address account management, in key financial feeder systems.
	010	OCFO	OASAM	The Chief Information Officer monitor the agencies’ progress to ensure that established procedures and controls are operating effectively and maintained.
	011	OCFO	OASAM	The Chief Information Officer enforce separation of duties among users assigned access to the DOL’s systems’ infrastructure layers to the extent possible. When not possible, an approved risk exemption waiver should be obtained and effective monitoring controls should be developed and implemented.
	012	OCFO	OASAM	The Chief Information Officer segregate permissions such that production system administrators who have their privileged activities logged are not able to modify, update, or delete source log data to the extent possible and if not possible, include this risk consideration in a formal, signed risk exemption waiver.
Closed on 11/16/2020	013	OCFO	OASAM	The Chief Information Officer update configuration of audit logs to capture all relevant privileged user activity.
Closed on 11/16/2020	014	OCFO	OASAM	The Chief Information Officer enforce the requirement for applicable personnel to formally document and maintain evidence for the audit log review.
	015	OCFO	OASAM	The Chief Information Officer maintain a current and accurate population of production servers and work with system owners to update that population when server transitions or changes occur outside of any regularly scheduled maintenance updates.
	016	OCFO	OASAM	The Chief Information Officer enhance vulnerability scanning monitoring controls and procedures to track and remediate outstanding vulnerabilities in a timely manner.
Closed on 11/16/2020	017	OCFO	OASAM	The Chief Information Officer provide annual training to enforce vulnerability review and flaw remediation procedures.
Closed on 11/16/2020	018	OCFO	OASAM	The Chief Information Officer enhance its monitoring controls to ensure that backups are monitored for successful completion.
Closed on 11/16/2020	019	OCFO	OASAM	The Chief Information Officer enhance its monitoring controls to ensure that actions are taken timely to resolve data backup failures and documentation is maintained for the remediation action.
Closed on 11/16/2020	020	OCFO	OASAM	The Chief Information Officer enhance incident monitoring and reporting controls to verify that incidents are reported to US-CERT in a timely manner.

DOL's Reported DATA Generally Met Quality Standards But Accuracy Issues Remain

Audit Report to OCFO, 03-20-001-13-001 issued on 11/21/2019
3 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	OCFO	Review the errors identified by our audit and, where appropriate, correct the errors in DOL’s source systems and develop corrective action plans to address the underlying causes for data elements with significant errors.
002	OCFO	Ensure that OASAM Issue guidance to ensure Contracting Specialists accurately input the Period of Performance Start Date into the procurement system’s Effective Date field.
003	OCFO	Identify risks specific to DATA Act reporting and take appropriate action to ensure internal controls address the resulting areas of concern.

Stronger Controls Needed Over Web Application Security

Audit Report to OASAM, 23-20-001-07-725 issued on 11/14/2019
3 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	OASAM	Establish and maintain a comprehensive inventory of web applications, identifying which applications are public-facing and contain sensitive information. Such an inventory should itemize all system interfaces with the web application for the purpose of ensuring the applications are properly secured and to enable a quick response when new vulnerabilities are encountered.
002	OASAM	Review and update DOL POA&M policy to ensure agency corrective actions and timeframes are implemented.
003	OASAM	Establish and verify the implementation of Department-wide policies and procedures specific to associated risks to web applications, securing web servers, and web application programming.

Quality Control Review of the Single Audits of Experience Works Inc. and Affiliate for the Years Ended June 30, 2015 through June 30, 2017

Audit Report to ETA, 24-19-003-03-360 issued on 09/30/2019
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 05/20/2020	001	ETA			We recommend the Firm in conducting future audits, comply with Government Auditing Standards by applying audit procedures specifically to address known matters of abuse.

ETA Had No Reasonable Assurance that $183 Million in TST Grant Funds Helped Get H-1B Jobs

Audit Report to ETA, 06-19-001-03-391 issued on 09/27/2019
3 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/06/2020	001	ETA	$13,000,000	We recommend that the Assistant Secretary for Employment and Training oversee and monitor the development and implementation of a policy to ensure future H-1B training grants are evaluated and awarded to applicants who clearly demonstrate in their career pathways and proposals how participants will transition from the training into H-1B occupations. Implementation of this recommendation will result in better use of funds.
	002	ETA		We recommend that the Assistant Secretary for Employment and Training oversee and monitor the development and implementation of monitoring procedures to ensure future H-1B training grantees provide the proposed training to help participants obtain employment in an H-1B occupation or advance along the career pathway.
Closed on 02/06/2020	003	ETA		We recommend that the Assistant Secretary for Employment and Training oversee and monitor the development and implementation of performance measures that require future H-1B training grantees to report H-1B related training and H-1B training-related placement outcomes.

Job Corps Should do More to Prevent Cheating in High School Programs

Audit Report to ETA, 26-19-001-03-370 issued on 09/25/2019
5 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	ETA	We recommend the Assistant Secretary for Employment and Training require Job Corps establish basic preventative controls for cheating for all high school programs operated by centers.
002	ETA	We recommend the Assistant Secretary for Employment and Training require Job Corps ensure centers partner only with those school providers with established cheating or academic integrity policies that include basic preventative controls.
003	ETA	We recommend the Assistant Secretary for Employment and Training require Job Corps ensure reviews of high school programs are ongoing, consistent, and routine and, at a minimum, cover key controls to detect cheating.
004	ETA	We recommend the Assistant Secretary for Employment and Training require Job Corps regularly collect and analyze center-wide data for unusual trends or outcomes to detect cheating.
005	ETA	We recommend the Assistant Secretary for Employment and Training require Job Corps develop a centralized process to ensure deficiencies are timely mitigated and address their root causes.

MSHA Can Improve Its Pre-Assessment Conferencing Program

Audit Report to MSHA, 05-19-001-06-001 issued on 09/23/2019
9 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	MSHA	We recommend the Assistant Secretary for Mine Safety and Health provide training to Conference Litigation Representatives and district management on how to write specific supporting reasons for conference decisions in conference files and violation forms.
002	MSHA	We recommend the Assistant Secretary for Mine Safety and Health provide training to district management on how provide effective oversight over the pre-assessment conference program. The training should focus on reviewing the conference file and the system data for completeness and accuracy. Note: This recommendation applies to issues 1 (conference files) and 3 (system data).
003	MSHA	We recommend the Assistant Secretary for Mine Safety and Health review each district’s process to ensure Conference Litigation Representatives consistently, in a way that does not create embarrassment or conflict, communicate the reasons they modify or vacate violations with supervisors and issuing inspectors and participate in staff meetings and at district training sessions for inspection personnel.
004	MSHA	We recommend the Assistant Secretary for Mine Safety and Health develop MSHA Standardized Information System reports showing a summary of conference decisions that Conference Litigation Representatives can use as their monthly report and changes made to violation form attributes through conferencing decisions that MSHA can use to identify high-risk attributes and research the root causes for trends.
005	MSHA	We recommend the Assistant Secretary for Mine Safety and Health revise the Alternative Case Resolution Handbook to require districts to document reasons supporting conference decisions to uphold a violation. The reason for an uphold decision should explain why any new evidence presented by the operator at the conference did not persuade MSHA to change the violation.
006	MSHA	We recommend the Assistant Secretary for Mine Safety and Health revise the Alternative Case Resolution Handbook to clarify requirements for CLR monthly reporting. For example, the guidance should address the method(s) allowed and the minimum level of detail that CLRs should describe in the report.
007	MSHA	We recommend the Assistant Secretary for Mine Safety and Health provide training on how to populate MSHA’s Standardized Information System from the conference files and the importance of the importance of filling in all data fields. The training should focus on defining the required conferencing fields in MSIS to populate, identifying what documentation in the conference file to use when populating each field, and defining appropriate times to cancel a conference.
008	MSHA	We recommend the Assistant Secretary for Mine Safety and Health update MSHA’s Standardized Information System with two system controls that require users to populate all required fields and prevent personnel from entering dates in the wrong order.
009	MSHA	We recommend the Assistant Secretary for Mine Safety and Health perform periodic reviews of MSHA’s Standardized Information System data to ensure that districts are accurately populating it and marking conferences as completed in a timely manner.

Department Of Labor Needs Improvements in Managing Its Records Management Program to Capture Electronic Messages for Preserving Federal Records

Audit Report to OASAM, 17-19-001-07-001 issued on 09/20/2019
10 recommendations, of which 10 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 07/09/2020	001	OASAM	We recommend the Assistant Secretary for Administration and Policy revise policies and procedures to provide explicit guidance concerning text messages, Twitter Direct Message, Slack, Snapchat, WhatsApp, Pigeon, Yammer, Jive, and other internal collaboration networks.
Closed on 02/06/2020	002	OASAM	Revise policies and procedures to provide more emphasis on electronic messaging in the Records Management Training Program.
Closed on 07/09/2020	003	OASAM	Research a technical solution, to the extent possible, to allow personnel to capture and retain text messages on government-issued devices, or, if the resource requirement for this would be too significant, consider the signature of an affidavit by Senior Agency Officials on an annual basis to certify any Federal records from text messages have been retained.
Closed on 02/06/2020	004	OASAM	Emphasize in training and policies that if Skype for Business is used to create a Federal record, it should be captured by the creator and retained as a Federal record.
Closed on 02/06/2020	005	OASAM	On an annual basis, request a certification from employees that they have not utilized their personal e-mail to conduct Government business. In the event that employees have utilized their personal e-mail, request a certification that they have forwarded any e-mails to their Government e-mail account.
Closed on 02/06/2020	006	OASAM	Make every reasonable effort to provide training and ensure awareness of each employee to avoid use of personal e-mail.
Closed on 02/06/2020	007	OASAM	Add to its rules of behavior or similar document an explanation of the employees’ responsibility in preserving Federal records and require employees to sign the document indicating they have preserved all electronic messages that are potentially Federal records in accordance with DOL and NARA requirements.
Closed on 02/06/2020	008	OASAM	Revise policies and procedures to provide explicit guidance addressing the use of mobile applications.
Closed on 07/09/2020	009	OASAM	To improve awareness of guidance: a. Revise policies, procedures, and training to emphasize the requirements of maintaining Federal records; b. Monitor compliance with the requirements; and c. Require each employee to annually sign a statement certifying he or she has surrendered all documentation related to the official business of the Government and require a review of documents proposed for removal by the employee.
Closed on 09/30/2020	010	OASAM	Develop official procedures to provide concrete guidance on the Capstone Approach. The procedures should include guidance on official review of the listing of Capstone Officials on a recurring basis.

MSHA Did Not Evaluate Whether Civil Monetary Penalties Effectively Deterred Unsafe Mine Operations

Audit Report to MSHA, 23-19-002-06-001 issued on 08/16/2019
2 recommendations, of which 0 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	MSHA			Develop metrics for the CMP program that will allow review and measurement of its effect on changing operator behavior to deter unsafe mine operations.
	002	MSHA			Implement controls to ensure good standing of operators with regard to safety record and delinquency status prior to assigning a legal mine identification number or changing the legal ownership structure of a mine.

Report Title Contains Sensitive Information

Audit Report to OASAM, 50-19-002-07-725 issued on 06/17/2019
2 recommendations, of which 0 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	01	OASAM			This recommendation contains sensitive information and will not be posted.
	02	OASAM			This recommendation contains sensitive information and will not be posted.

OWCP Must Continue Strengthening Management of FECA Pharmaceuticals, Including Opioids

Audit Report to OWCP, 03-19-002-04-431 issued on 05/14/2019
7 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/23/2019	001	OWCP	Work with stakeholders to develop better guidelines to shorten the 60-day grace period for first fill opioid prescriptions.
Closed on 07/31/2019	002	OWCP	Implement controls to improve the reliablility of the ICD-10 codes for opioid additction, such as anlayzing prescription data and reaching out to physicians when claimants have long-term prescriptions and/or high MED levels.
Closed on 10/31/2019	003	OWCP	Establish procedures to conduct on-going analysis of ICD-10 codes and other related data to monitor opioid addiction and treatment.
	004	OWCP	Ensure the PBM contractor implement a Drug Utilization Review as specified in the contract.
	005	OWCP	Ensure the PBM, when developing its formulary, considers all classes of drugs to determine if prior authorization or LMNs would be appropriate.
Closed on 10/10/2019	006	OWCP	Report all excluded providers to HHS.
Closed on 07/31/2019	007	OWCP	Determine whether it is cost effective to use the information in the Data Bank to ensure FECA providers are qualified.

Better Strategies are Needed to Improve the Timeliness and Accuracy of Davis-Bacon Act Prevailing Wage Rates

Audit Report to WHD, 04-19-001-15-001 issued on 03/29/2019
8 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
	001	WHD	Continue efforts to reduce the amount of time to complete DBA wage surveys and identify additional strategies to improve timeliness such as the use of statistical sampling or a risk-based approach.
	002	WHD	Develop and mplement a risk-based strategy to manage rates over 10 years old.
	003	WHD	Consult with BLS and evaluate alternative methods to update wage rates such as the Consumer Price Index, and Occupational Employment Survey data.
Closed on 09/19/2019	004	WHD	Obtain an official opinion from the Administrative Review Board about the use of states’ non-highway prevailing wage rates.
	005	WHD	Continue efforts to identify new strategies to increase contractors' participation in order to obtain more relevant wage data.
	006	WHD	Develop performance goals and measures to gauge and improve the quality of DBA prevailing wage rates, inclulding the accuracy of information reported in WD-10s.
	007	WHD	Validate the accuracy of documentation that supported the Painter/Spray wage rate for the Kansas Heavy Survey and if warranted take necessary actions to remove the job classification from applicable wage determinations. Likewise, apply these actions to other surveys in which the documentation was used.
Closed on 09/19/2019	008	WHD	Seek regulatory changes if necessary for implementing any of these recommendations.

OSHA Procedures for Issuing Guidance Were Not Adequate and Mostly Not Followed

Audit Report to OSHA, 02-19-001-10-105 issued on 03/28/2019
4 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	OSHA	We recommend the Principal Deputy Assistant Secretary for Occupational Safety and Health: Establish procedures to require staff to demonstrate that issuing a document as guidance is appropriate under APA and OSH Act requirements.
002	OSHA	We recommend the Principal Deputy Assistant Secretary for Occupational Safety and Health: Maintain complete records to demonstrate compliance with OSHA criteria for issuance.
003	OSHA	We recommend the Principal Deputy Assistant Secretary for Occupational Safety and Health: Establish and enforce a monitoring function to ensure its staff fully comply with written procedures and maintain complete records that demonstrate guidance meets criteria for issuance.
004	OSHA	We recommend the Principal Deputy Assistant Secretary for Occupational Safety and Health: Train officials and staff as needed on their roles and responsibilities for internal controls related to the issuance of guidance and the potential risks of disregarding or circumventing controls.

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2018

Audit Report to OCFO, 22-19-006-13-001 issued on 03/15/2019
20 recommendations, of which 20 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 12/19/2019	001	OCFO	ETA	ETA ensure management and staff follow existing policies and procedures in the preparation and review of the grant accrual accuracy analysis.
Closed on 12/19/2019	002	OCFO	ETA	ETA require responsible personnel to adhere to existing policies and procedures; however, if any deviations from the policies and procedures are made they should document their rationale along with an assessment of whether the overall impact is immaterial to the estimate.
Closed on 12/19/2019	003	OCFO	ETA	ETA update policies and procedures to clarify when variances for allowance review should be investigated.
Closed on 12/19/2019	004	OCFO	ETA	ETA update policies and procedures to require only the use of actual data for the look back analysis.
Closed on 11/16/2020	005	OCFO	OIG	AIGA effectively implement and adhere to policies and procedures to enhance the monitoring controls to ensure all applicable reports from the FAC are downloaded, reviewed, accurately tracked and reported to the applicable agency, and resolved in accordance to the applicable guidance.
Closed on 12/19/2019	006	OCFO	ETA	ETA enhance policies and procedures for ensuring that grantee’s timely submit their Single Audit Reports into FAC.
Closed on 12/19/2019	007	OCFO		CFO implement policies and procedures to analyze, on a monthly basis, the total differences that have been outstanding for more than three months for the DOL consolidated FBWT balance, and to document management's considerations of whether such differences have a material impact on the consolidated FBWT balance and on the consolidated financial statements.
Closed on 12/19/2019	008	OCFO	ETA	ETA develop and implement monitoring controls to ensure FPOs are accepting ETA 9130s timely.
Closed on 12/19/2019	009	OCFO	ETA	ETA provide additional training to FPOs, as necessary.
Closed on 12/19/2019	010	OCFO	ETA	ETA provide additional training to grantees to ensure timely submission of reports or follow up to inquiries.
Closed on 12/19/2019	011	OCFO	ETA	ETA implement policies and procedures to ensure all Regions are properly assigned to the correct FPO.
Closed on 11/16/2020	012	OCFO	ETA	ETA provide training to staff on existing policies and procedures to ensure employees are performing desk reviews timely.
Closed on 11/16/2020	013	OCFO	ETA	ETA develop and implement monitoring controls to ensure that on-site monitoring review reports are timely issued and uploaded into GEMS with appropriate documentation.
Closed on 12/19/2019	014	OCFO	ETA	ETA provide training to employees to ensure compliance with ETA's written policies and procedures.
Closed on 11/16/2020	015	OCFO	ETA	ETA develop and implement policies and procedures to ensure a complete and accurate listing of grants to be monitored is maintained.
Closed on 12/19/2019	016	OCFO		ILAB communicate the retention policies to its grantees to ensure adequate supporting documentation is maintained and submitted to DOL to support daily grant activities.
Closed on 12/19/2019	017	OCFO	MULTI	VETS, ILAB, ETA educate the grantees to properly follow procedures related to the monitoring of the closeout process for grants that have expired and have not been closed within 365 days of expiration.
Closed on 12/19/2019	018	OCFO	MULTI	VETS, ILAB, ETA strengthen their communication with the grantees and service providers to follow up on issues or missing supporting documentation prior to the 365 days expiring.
Closed on 12/19/2019	019	OCFO	MULTI	VETS, ILAB, ETA implement routine edit checks on their systems to ensure that system issues do not cause the delays in the close out process.
Closed on 12/19/2019	020	OCFO	ETA	ETA properly document when estimated replacement data is used, as well as, the rationale and assumptions used to estimate the replacement data.

FY 2018 FISMA DOL Information Security Report

Audit Report to OASAM, 23-19-001-07-725 issued on 03/13/2019
5 recommendations, of which 0 are closed.

Show recommendations for 23-19-001-07-725

Rec.	Primary Agency Responsible	Recommendation
001	OASAM	Conduct a risk assessment to identify the root causes of the identified deficiencies;
002	OASAM	Document, track, and implement milestones and corrective actions to timely remediate all identified deficiencies that have been communicated to DOL management.
003	OASAM	Coordinate efforts among the DOL agencies to design and implement procedures and controls to address account management, system access settings, configuration management, system audit log configuration and reviews, and patching and vulnerability management control deficiencies in key financial feeder systems.
004	OASAM	Monitor the agencies’ ongoing progress to ensure that established procedures and controls are operating effectively;
005	OASAM	Develop and implement performance metrics that will be used to manage and measure the effectiveness of the DOL information security program.

Investigative Advisory Report Recommendations for Enhancing Forms Used For H-2B Non-Agricultural Temporary Workers

Audit Report to ETA, 50-19-001-03-321 issued on 01/30/2019
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/27/2020	001	ETA	ETA should incorporate a summation of key attestations into Appendix B so the petitioner can expressly identify its legal responsibilities. This information could be auto-populated during the form preparation process, which would eliminate additional burden for preparers and guard against tampering.
Closed on 05/27/2020	002	ETA	To demonstrate the petitioner has knowledge of the forms’ contents and to guard against the shifting of culpability between petitioners and/or preparers in administrative or criminal proceedings, ETA should incorporate all pages of Form ETA-9142B and Appendix B into the ttestation sections on page B.3 of Appendix B.
Closed on 05/27/2020	003	ETA	To provide authorized preparers with a full understanding of their culpability for their role in fraud schemes related to the filing of their applications, and to be consistent with the statutory language listed in the other accompanying Form ETA 9142B documents, ETA should add both the visa fraud and perjury statute code violations to the preparer declaration.
Closed on 05/27/2020	004	ETA	At paragraph one of the ETA-9142B – General Instructions, ETA should strengthen the language advising both petitioners and preparers that they are required to read the contents of the instructions before completing the form.
Closed on 05/27/2020	005	ETA	At page one, paragraph two of the General Instructions, ETA should include language advising of the consequences of misrepresentations made to the OFLC when filing the ETA Form 9142B.
Closed on 05/27/2020	006	ETA	At paragraph one of the ETA Form 9142B, ETA should strengthen the language advising both petitioners and preparers that they are required to read the contents of the instructions.

Special Report Relating to the Federal Employees' Compensation Act Special Benefit Fund

Audit Report to OWCP, 22-19-003-04-431 issued on 11/02/2018
4 recommendations, of which 3 are closed.

Show recommendations for 22-19-003-04-431

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 10/30/2020	001	OWCP	We recommend that the Director of OWCP complete follow-up actions to obtain the information required to determine the claimants' continuing eligibility ad recover any associated overpayments, if necessary.
Closed on 10/30/2020	002	OWCP	We recommend that the Director of OWCP require the PERs performed by the CEs to be reviewed by a second CE to ensure that such reviews are properly conducted.
	003	OWCP	We recommend that the Director of OWCP provide additional training to the CEs to address deficiencies identified.
Closed on 11/01/2019	004	OWCP	We recommend that the Director of OWCP update DFEC's policies and procedures to require that CEs scan signed copies of all schedule award decision letters into iFECS timely following certification of payment to ensure documentation is readily available.

EBSA Can Provide Greater Oversight of the Thrift Savings Plan by Strengthening its Audit Program.

Audit Report to EBSA, 05-18-001-12-001 issued on 10/11/2018
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/19/2019	001	EBSA	We recommend the Assistant Secretary for the Employee Benefits Security Administration tailor EBSA’s risk assessment process using criteria found in OMB Circular A-123, Management’s Responsibility for Enterprise Risk Management and Internal Control.
Closed on 09/19/2019	002	EBSA	We recommend the Assistant Secretary for the Employee Benefits Security Administration timely and publicly post to its website all audit reports not considered “sensitive” in their entirety after the final release and post reports considered “sensitive” either redacted as appropriate or listed only by title along with a caption indicating the report contains sensitive information and will not be published.
Closed on 09/18/2019	003	EBSA	We recommend the Assistant Secretary for the Employee Benefits Security Administration on at least an annual basis, post to the EBSA public website a listing of all unimplemented, non-sensitive audit recommendations, including, at a minimum, the date of and text of the recommendations, a summary of the comments provided and any corrective actions proposed by the Board, and expected implementation dates (when available).
Closed on 09/18/2019	004	EBSA	We recommend the Assistant Secretary for the Employee Benefits Security Administration seek amendments to FERSA granting EBSA injunctive authority similar to that EBSA has over private pension plans under ERISA.

ETA's Lack of Key Controls Over the H-2B Application Process Jeopardized Businesses That Depend on H-2B Workers.

Audit Report to ETA, 06-18-002-03-321 issued on 09/28/2018
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/27/2019	001	ETA	We recommended the Deputy Assistant Secretary for Employment and Training develop a comprehensive policy to ensure H-2B applications are processed at the Prevailing Wage and Processing Centers to provide enough time for other agencies to meet their requirements. When developing the policy, contact key personnel at the Departments of Homeland Security and State to identify the amount of time needed to fulfill their requirements and create a plan of action to implement the policy.
Closed on 03/27/2019	002	ETA	We recommended the Deputy Assistant Secretary for Employment and Training develop a method for tracking and reporting on the processing of H-2B applications within ETA and include strategies for monitoring and communication of performance results throughout ETA.
Closed on 07/24/2019	003	ETA	We recommended the Deputy Assistant Secretary for Employment and Training develop a staffing plan to address peak seasons for intake of H-2B applications, and include implementing a cross-training program for analysts.

Experience Works, Inc. Misused more than $4 million in SCSEP Funds

Audit Report to ETA, 26-18-002-03-360 issued on 09/28/2018
6 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 09/21/2020	001	ETA	$2,348,788	Principal Deputy Assistant Secretary for Employment and Training require EW toreturn $1.3 million to its employee leave account, and pay $294,577 of that amount in lump-sum annual leave payouts owed to former employees who separated from December 2016 through December 2017.
Closed on 01/14/2020	002	ETA		Principal Deputy Assistant Secretary for Employment and Training provide an updated accounting of its leave funds, including the leave liability for current employees and leave amounts owed to separated employees, as well as its payment plan to make these individuals whole, for ETA’s review and approval.
Closed on 09/21/2020	003	ETA	$1,831,166	Principal Deputy Assistant Secretary for Employment and Training use non-grant funds to reimburse DOL for $1.83 million in unallowable costs, which overlaps many of the disallowed costs noted in ETA’s Monitoring Report issued December 2015 and follow-up response issued in August 2016.
Closed on 01/14/2020	004	ETA		Principal Deputy Assistant Secretary for Employment and Training continue to improve internal controls to adequately safeguard federal resources.
Closed on 01/14/2020	005	ETA		Principal Deputy Assistant Secretary for Employment and Training require ETA to:ensure EW’s corrective actions to address recommendations 1 - 4 above are adequate to safeguard federal resources.
	006	ETA		Principal Deputy Assistant Secretary for Employment and Training require ETA to improve its monitoring of SCSEP grant funds to ensure grantee operations are consistent with the agency mission, in compliance with laws and regulations, and with minimal potential for waste, fraud, and mismanagement. This includes providing monitoring staff guidance and training to perform effective risk assessments and monitoring reviews.

Improved Oversight of States' Use of New Hire Tools Would Help Reduce Improper Payments

Audit Report to ETA, 04-18-003-03-315 issued on 09/27/2018
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/04/2019	001	ETA	We recommend the Deputy Assistant Secretary for Employment and Training develop and implement new procedures that identify states that are underutilizing NDNH and the SDNH tools and target those states for additional technical assistance.
Closed on 09/04/2019	002	ETA	We recommend the Deputy Assistant Secretary for Employment and Training revise and redistribute recommended operating procedures for state and national new hire cross-matching that includes the use of Enhanced NDNH procedures.
Closed on 09/04/2019	003	ETA	We recommend the Deputy Assistant Secretary for Employment and Training develop and implement improved oversight procedures to ensure the results of NDNH and SDNH investigations reported on the ETA 227 Overpayment Detection and Recovery Activities quarterly report are complete and accurate.

DOL Did Not Effectively Manage Mobile Devices and Related Telecommunication Services.

Audit Report to MULTI, 17-18-003-50-598 issued on 09/26/2018
9 recommendations, of which 9 are closed.

Show recommendations for 17-18-003-50-598

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/20/2019	001	MULTI	OASAM	$728,237	We recommend the Assistant Secretary for Administration and Management develop and implement a written plan to consolidate all of DOL’s minute and data requirements to one contract per carrier using a government-wide acquisition strategy.
Closed on 09/20/2019	002	MULTI	OASAM		We recommend the Assistant Secretary for Administration and Management use a consolidated approach to keep track of total spending on mobile telecommunication services.
Closed on 09/20/2019	003	MULTI	OASAM		We recommend the Assistant Secretary for Administration and Management confirm all component agencies submit quarterly mobile data and verify the data before submission to OMB.
Closed on 09/30/2020	004	MULTI	OASAM		We recommend that the Assistant Secretary for Administration and Management develop and implement an inventory management system for mobile devices.
Closed on 01/29/2020	005	MULTI	OASAM		We recommend that the Assistant Secretary for Administration and Management ensure component agencies secure their mobile devices using appropriate security software.
Closed on 09/20/2019	006	MULTI	OASAM		We recommend the Assistant Secretary for Administration and Management ensure component agencies have employees sign rules of behavior before issuing them mobile devices.
Closed on 09/20/2019	007	MULTI	OASAM		We recommend the Assistant Secretary for Administration and Management ensure mobile device users complete their required annual security training in a timely manner.
Closed on 04/29/2020	008	MULTI	OASAM		We recommend the Assistant Secretary for Administration and Management ensure mobile devices are disposed of properly and timely.
Closed on 09/30/2020	009	MULTI	OASAM		We recommendation and Management maintain documentation related to the disposal and/or transfer of all mobile devices.

OSHA Needs to Improve the Guidance for its Fatality and Severe Injury Reporting Program to Better Protect Workers

Audit Report to OSHA, 02-18-203-10-105 issued on 09/13/2018
4 recommendations, of which 0 are closed.

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Rec.	Primary Agency Responsible	Recommendation
001	OSHA	We recommend that the Acting Assistant Secretary for Occupational Safety and Health develop formal guidance and train staff on how to detect and prevent underreporting of fatalities and severe injuries.
002	OSHA	We recommend that the Acting Assistant Secretary for Occupational Safety and Health consistently issue citations for late reporting.
003a	OSHA	We recommend that the Acting Assistant Secretary for Occupational Safety and Health clarify OSHA’s guidance related to: a. documentation of essential decisions
003b	OSHA	We recommend that the Acting Assistant Secretary for Occupational Safety and Health clarify OSHA’s guidance related to: b. evidence required to demonstrate employers corrected all identified hazards,
003c	OSHA	We recommend that the Acting Assistant Secretary for Occupational Safety and Health clarify OSHA’s guidance related to. requirements for monitoring employer-conducted investigations.
004	OSHA	We recommend that the Acting Assistant Secretary for Occupational Safety and Health emphasize the necessity to conduct inspections on all Category 1 incidents.

Trade Adjustment Assistance Community College and Career Training: ETA Spent $1.5 Billion and Met Its Stated Capacity Development Goals, But is Challenged to Determine If the Investment Improved Employment Outcomes

Audit Report to ETA, 02-18-201-03-330 issued on 07/26/2018
4 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 08/07/2019	001	ETA		To improve future discretionary grant programs that use funds to develop new education and training programs, we recommend that the Deputy Assistant Secretary for Employment and Training strengthen the grant management process by identifying factors and patterns that inhibit grantees from achieving performance goals, and where appropriate re-evaluate and update performance goals.
	002	ETA		To improve future discretionary grant programs that use funds to develop new education and training programs, we recommend that the Deputy Assistant Secretary for Employment and Training explore new methods, similar to the Department of Education that changed administrative regulations to allow for data collection for an extended period after the end of the project, for the sole purpose of collecting, analyzing, and reporting performance data.
	003	ETA		To improve future discretionary grant programs that use funds to develop new education and training programs, we recommend that the Deputy Assistant Secretary for Employment and Training assist grantees to address the barriers that hindered their efforts to access wage data.
	004	ETA	$1,000,000	We also recommend the Deputy Assistant Secretary for Employment and Training provide additional guidance to grantees on documentation needed to support procurements exceeding the simplified acquisition threshold and recover questioned costs of $1 million associated with the marketing contract that did not provide benefit TAACCCT.

DOL Did Not Comply with Improper Payments Elimination and Recovery Act for FY 2017

Audit Report to OCFO, 03-18-002-13-001 issued on 05/15/2018
5 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 06/03/2019	001	OCFO	Chief Financial Officer and Director of OWCP take action to perform an analysis over the payments excluded from the sampled population used tocalculatethe FECA improper payment rate and document its assessment.
Closed on 06/03/2019	002	OCFO	Chief Financial Officer and Director of OWCP take action to amend for any FECA payment categories determined to have a material impact on the improper rate calculation, its methodology to include those payments in the sampled population.
Closed on 05/15/2020	003	OCFO	Develop and implement formalized policiesand procedures related to the maintenance of supporting documentation for the IPERA reporting process.
Closed on 05/15/2020	004	OCFO	Develop and implement formalized policies and procedures that require a detailed review of the IPERA information in the AFR, including the related calculations andsupporting documentation.
	005	OCFO	Maintain its current focus on increasing its technical assistance and funding to states to improve the improper payment reduction strategies in order to ensure compliance with the improper paymentsestimate rate threshold.

Job Corps Could Not Demonstrate Beneficial Job Training Outcomes

Audit Report to ETA, 04-18-001-03-370 issued on 03/30/2018
4 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 12/03/2019	001	ETA		We recommend the Employment and Training Administration Ensure outreach and admission contractors complete the forms identifying participants’ prior employment work history and use that information to evaluate training and placement.
Closed on 07/16/2018	002	ETA	$70,700,000	We recommend the Employment and Training Administration ensure transition services contractors provide effective and documented placement services.
Closed on 01/29/2019	003	ETA		We recommend the Employment and Training Administrationupdate the Job Corps Placement and Assistance Record to include whether students were self-placed.
	004	ETA	$51,750	We recommend the Employment and Training Administration determine and assess liquidated damages to contractors that misreported data based on invalid placements.

DOL Could Improve Exit Requirements and Participant Outcomes for the YouthBuild Program

Audit Report to ETA, 04-18-002-03-001 issued on 03/30/2018
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/05/2021	001	ETA	$12,600,000	We recommend the Assistant Secretary for Employment and Training clarify the definition of a “successful exit” and require its use by all grantees. At a minimum, this definition should require that the successful exiter earn a high school diploma or equivalency degree or an industry-recognized credential, have a job follow-up plan in place, and receive referrals to either an employer or school.
Closed on 07/16/2018	002	ETA		We recommend the Assistant Secretary for Employment and Training create an official YouthBuild manual that details the requirements for all aspects of the program and ensure its distribution to all YouthBuild grantees.
Closed on 02/05/2021	003	ETA	$1,390,498	We recommend the Assistant Secretary for Employment and Training recover $1,390,498 in questioned costs from the grantees for participants that remained in the program for more than 24 months.

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2017

Audit Report to OCFO, 22-18-006-13-001 issued on 03/29/2018
19 recommendations, of which 19 are closed.

Show recommendations for 22-18-006-13-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 03/15/2019	001	OCFO		OWCP require CEs to scan signed copies of all schedule award decision letters into iFECS to ensure documentation of such reviews are readily available.
Closed on 03/15/2019	002	OCFO		OWCP provide additional training to the CEs to address deficiencies identified in the review of schedule award payments
Closed on 03/15/2019	003	OCFO		CFO update the SF-133 to SBR reconciliation procedures to require that the reviewer ensure that all line items presented in the SBR are included in the reconciliation.
Closed on 03/15/2019	004	OCFO	OASAM	OASAM implement policies and procedures to address the enforcement and monitoring of the control requirement for the employee separation process.
Closed on 03/15/2019	005	OCFO	OASAM	OASAM implement trainings that reinforce the separated employee process and emphasize established timeframes on the Form DL1-107A.
Closed on 03/15/2019	006	OCFO	ETA	CFO coordinate with the OIG’s AIGA and ETA to effectively implement policies and procedures to enhance the supervisory review process to ensure all applicable reports from the FAC are downloaded, reviewed, accurately tracked and reported to the applicable agency, and resolved in accordance to the applicable guidance.
Closed on 03/15/2019	007	OCFO		OWCP amend the Coal Mine Black Lung Benefits Act Procedure Manual to include a specific and appropriate time frame for which the district offices are required to complete their review and approval of the weekly Transaction Balancing Package.
Closed on 03/15/2019	008	OCFO		OWCP monitor DCMWC district offices’ efforts to maintain segregation of duties in the review of the Transaction Balancing Packages.
Closed on 03/15/2019	009	OCFO		SOL, OSHA, ETA, and VETs develop and implement processes to effectively monitor the employee submission of confidential and public filers.
Closed on 03/15/2019	010	OCFO	SOL	SOL enhance its process for notifying employees of the filing requirements to ensure all notifications are made in a timely manner.
Closed on 03/15/2019	011	OCFO	OASAM	CIO coordinate with OASAM to continue implementing SolarWinds for full system monitoring functionality and to utilize Nagios until SolarWinds is fully implemented.
Closed on 12/19/2019	012	OCFO		CFO work with the other DOL agencies to improve communication so that the information needed to properly resolve aged FBWT differences is received timely and in accordance with DCAO’s established timeline.
Closed on 03/15/2019	013	OCFO	ETA	ETA provide sufficient resources to the Contract Review Board process to ensure that contract files include the required documentation and to confirm completeness of the contract file documentation.
Closed on 03/15/2019	014	OCFO	OASAM	OASAM and VETS evaluate resource needs and address any shortages to promptly address not only the grants backlog, but also current year expired grants and to properly follow procedures related to the monitoring of the closeout process for grants that have expired and have not been closed within 365 days of expiration.
Closed on 12/19/2019	015	OCFO	ETA	ETA update the FECA Existing Claims Accrual Methodology to require that outliers that fall outside of management expected range be properly researched and documented.
Closed on 12/19/2019	016	OCFO	ETA	ETA review and update the Due and Payable Accrual Methodology to include steps for reaching out to states identified as outliers or utilizing other information such as unemployment rates and/or state submitted reports to determine the accuracy of data obtained and the reasons for fluctuations. These reasons should be documented and detailed in management’s analysis of the quarterly accrual.
Closed on 03/15/2019	017	OCFO	OASAM	CIO increase the number of individuals in the DOLCSIRC or with Incident Response responsibilities.
Closed on 11/16/2020	018	OCFO	OASAM	CIO continue to periodically conduct training to review the Incident Management SOP and incident response reporting guidelines with all agencies, so they are aware of the procedures prior to incident occurrence.
Closed on 03/15/2019	019	OCFO	OASAM	CIO enforce the incident response monitoring process and procedures to ensure that incidents are reported timely to the DOLCSIRC and US-CERT upon occurrence.

OASAM Could Improve Oversight of Purchase Card Transactions.

Audit Report to OASAM, 17-18-002-07-001 issued on 03/23/2018
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 06/15/2018	001	OASAM	We recommend that the Assistant Secretary for Administration and Management issue further guidance reminding cardholders and A/OPCs to ensure that transactions are tax exempt.
Closed on 06/15/2018	002	OASAM	We recommend that the Assistant Secretary for Administration and Management review all purchases that have incurred taxes and attempt reimbursement by the service or sales provider.
Closed on 06/15/2018	003	OASAM	We recommend that the Assistant Secretary for Administration and Management ensure that cardholders properly document the receipt and acceptance of all purchases.

Review of Secretary Acosta's Travel

Audit Report to OSEC, 17-18-001-01-001 issued on 01/25/2018
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/23/2018	001	OSEC			We recommend that the Office of the Secretary develop and implement policies and procedures for documenting political appointee use of noncommercial flights.
Closed on 03/23/2018	002	OSEC			We recommend that the Office of the Secretary develop and implement policies and procedures for documenting trips that involve both official duties and political activities.

The Department Needs to Take Action to Improve the Quality of Its DATA Act Submissions.

Audit Report to OCFO, 03-18-001-13-001 issued on 01/19/2018
8 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 11/21/2019	001	OCFO	We recommend the Principal Deputy Chief Financial Officer review the errors identified by our audit and, where feasible, correct the errors in the Department’s source systems to improve the quality of future data submissions.
Closed on 02/12/2020	002	OCFO	We recommend the Principal Deputy Chief Financial Officer develop and implement a process to report URIs in File C for transactions that do not have a unique combination of Federal Award Identification Number and Modification Number.
Closed on 03/04/2019	003	OCFO	We recommend the Principal Deputy Chief Financial Officer develop and implement a formal process to appropriately address significant items on the broker Warnings Reports, which could indicate systemic issues.
Closed on 07/29/2019	004	OCFO	We recommend the Principal Deputy Chief Financial Officer develop and implement a process to ensure Contracting Officers appropriately update FPDS-NG “Signed Date” field when approving a contracting action.
Closed on 07/18/2019	005	OCFO	We recommend the Principal Deputy Chief Financial Officer ensure that training provided to staff on coding state-wide grants effectively addresses the quality of the data related to Primary Place of Performance.
	006	OCFO	We recommend the Principal Deputy Chief Financial Officer develop and implement a process to ensure agencies appropriately monitor and maintain adequate documentation of any data quality reviews conducted.
Closed on 04/15/2019	007	OCFO	We recommend the Principal Deputy Chief Financial Officer ensure revision of the script used to extract data from eGrants to allow for accurate reporting of CFDA Numbers.
	008	OCFO	We recommend the Principal Deputy Chief Financial Officer monitor the newly implemented process to ensure all new transactions entered into NCFMS include proper program activity and object class codes.

FY 2017 FISMA DOL Information Security Report

Audit Report to OASAM, 23-18-001-07-725 issued on 12/29/2017
4 recommendations, of which 0 are closed.

Show recommendations for 23-18-001-07-725

Rec.	Primary Agency Responsible	Recommendation
001	OASAM	Conduct a sufficient risk assessment to identify the root causes of the identified deficiencies.
002	OASAM	Document, track, and implement milestones and corrective actions to timely remediate all identified deficiencies that have been communicated to DOL management.
003	OASAM	Coordinate efforts among the DOL agencies to design and implement procedures and controls to address account management, system access settings, configuration management, system audit log configuration and reviews, and patching and vulnerability management control deficiencies in key financial feeder systems.
004	OASAM	Monitor the agencies' progress to ensure that established procedures and controls are operating effectively and maintained.

FY 2017 Independent Auditors' Report on DOL Consolidated Financial Statements

Audit Report to OCFO, 22-18-004-13-001 issued on 11/15/2017
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 11/15/2018	001a	OCFO			The Director of OWCP and Acting Director of ETA implement monitoring controls over their respective estimates to ensure management's review of the estimates are performed at a sufficient level of detail, including the underlying data, assumptions and formulas used.
Closed on 11/15/2018	001b	OCFO			The Director of OWCP and Acting Director of ETA provide additional training as necessary to the reviewers of the estimates to ensure they fully understand the components of the estimates that should be reviewed in detail.

Special Report Relating to the Federal Employees' Compensation Act Special Benefit Fund - September 30, 2016.

Audit Report to OWCP, 22-18-003-04-431 issued on 11/02/2017
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 12/14/2018	001	OWCP	We recommend the Director of the Division of Federal Employees Compensation (DFEC) complete follow-up action to obtain the information required to determine the claimant's continuing eligibility and recover any associated overpayments if necessary.
Closed on 12/14/2018	002	OWCP	We recommend the Director of the Division of Federal Employees Compensation (DFEC)require the PERS performed by the CEs to be reviewed by a second CE on a routine basis to ensure to ensure they are properly conducted.
Closed on 12/14/2018	003	OWCP	We recommend the Director of the Division of Federal Employees Compensation (DFEC)provide additional training to the CEs to address deficiencies identified in the PERs.

VETS Processing of USERRA Claims

Audit Report to VETS, 06-18-001-02-001 issued on 10/30/2017
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/28/2018	001	VETS			We recommend the Assistant Secretary for Veterans’ Employment and Trainingrevise the USERRA manual to include earlier reviews by supervisors to ensure adequate supporting documentation is obtained.
Closed on 09/28/2018	002	VETS			We recommend the Assistant Secretary for Veterans’ Employment and Training remind investigators of the importance of using the correct case closing code and ensure supervisors indicate their concurrence with the closing code before it is entered into VETS’ tracking system.

FY 2016 Longshore and Harbor Workers' Compensation Act Special Fund Financial Statements and Independent Auditors' Report

Audit Report to OWCP, 22-18-001-04-432 issued on 10/30/2017
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 11/14/2018	001a	OWCP			We recommend that the Director of OWCP develop and implement policies and procedures to address the accounting related to funds seized from carriers, including the accounting when the funds are related to more than one fund.
Closed on 11/14/2018	001b	OWCP			We recommend that the Director of OWCP design and implement a control to ensure that funds seized from defaulted carriers are properly reported in the general ledger.

FY 2016 District of Columbia Workmen's Compensation Act Special Fund Financial Statements and Independent Auditors' Report

Audit Report to OWCP, 22-18-002-04-432 issued on 10/30/2017
2 recommendations, of which 2 are closed.

Show recommendations for 22-18-002-04-432

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 11/14/2018	001a	OWCP	Lack of Sufficient Controls Over Defaulted Carriers' Security Deposits -- We recommend that the Director of Office of Workers' Compensation Program develop and implement policies and procedures to address the accounting related to funds seized from carriers, including the accounting when the funds are related to more than one fund.
Closed on 11/14/2018	001b	OWCP	Lack of Sufficient Controls Over Defaulted Carriers' Security Deposits -- We recommend that the Director of Office of Workers' Compensation Program design and implement a control to ensure that funds seized from defaulted carriers are properly reported in the general ledger.
Closed on 11/14/2018	002a	OWCP	Lack of Sufficient Controls Over the Accuracy of Compensation Payments - We recommend that the Director of the Division of Longshore Harbor Workers' Compensation complete corrective action to recover the overpayments
Closed on 11/14/2018	002b	OWCP	We recommend that the Director of the Division of Longshore Harbor Workers' Compensation develop monitoring to ensure are periodically reviewed for accuracy and compensation changes are timely entered in the claims payment system.

FY 2016 FISMA DOL Information Security Report

Audit Report to OASAM, 23-17-002-07-725 issued on 09/29/2017
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/04/2019	001	OASAM			We recommend the Chief Information Officer ensure the deficiencies identified are provided to agency management and they are remediated and closed in a timely manner.

BLS Could Enhance Data Collection Controls in the Current Employment Statistics Survey

Audit Report to BLS, 17-17-002-11-001 issued on 09/27/2017
3 recommendations, of which 3 are closed.

Show recommendations for 17-17-002-11-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/26/2019	001	BLS	We recommend that the Commissioner of the Bureau of Labor Statistics redesign the TopCATI system to allow data collectors to view the prior period data only after TopCATI has identified the current period data exceeds the expected change threshold.
Closed on 11/14/2018	002	BLS	We recommend that the Commissioner of the Bureau of Labor Statistics ensure re-interview and case review requirements are met at all Data Collection Centers.
Closed on 11/14/2018	003	BLS	We recommend that the Commissioner of the Bureau of Labor Statistics update the breach policy to include a requirement to inform respondents in the event that a breach involving their respondent identifiable data occurs.

Program Specific Performance Measures Are Needed to Better Evaluate the Effectiveness of the Reemployment Services and Eligibility Assessment Program

Audit Report to ETA, 04-17-002-03-315 issued on 09/26/2017
4 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
	001	ETA	We recommend the Deputy Assistant Secretary for Employment and Training develop and implement specific performance measures for the RESEA program.
	002	ETA	We recommend the Deputy Assistant Secretary for Employment and Training continue to work with states to update their worker profiling models to accurately identify claimants most likely to exhaust their UI benefits.
	003	ETA	We recommend the Deputy Assistant Secretary for Employment and Training continue to work with states to improve the accuracy of reported RESEA outcomes.
Closed on 01/29/2019	004	ETA	We recommend the Deputy Assistant Secretary for Employment and Training conduct periodic evaluations of RESEA outcomes, including a comparison of outcomes with the outcomes of non-RESEA participants.

ETA Violated the Bona Fide Needs Rule and the Antideficiency Act

Audit Report to ETA, 26-17-002-03-370 issued on 09/21/2017
5 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 04/10/2020	001	ETA		We recommended the Deputy Assistant Secretary for Employment and Training require ETA to develop and implement clear policies and procedures to prevent a reoccurrence of the bona fide needs and Antideficiency Act violations noted in this report. This includes establishing policies and procedures that direct compliance and detect and address potential violations.
Closed on 04/10/2020	002	ETA		We recommended the Deputy Assistant Secretary for Employment and Training require ETA to provide training to ETA contracting personnel on the bona fide needs rule and related Antideficiency Act requirements.
	003	ETA		We recommended the Deputy Assistant Secretary for Employment and Training require ETA to provide regular oversight of contract modifications and obligated funds to ensure proper contracting actions are taken and documentation is complete and accurate.
	004	ETA		We recommended the Deputy Assistant Secretary for Employment and Training require ETA to report, in accordance with 31 USC, §1351, §1517(b), the Antideficiency Act violations caused by the bona fide needs rule violations identified in this report.
Closed on 04/10/2020	005	ETA	$11,180,223	We recommended the Deputy Assistant Secretary for Employment and Training require ETA to develop and implement clear policies and procedures to improve funds management, which should include regularly monitoring obligations to identify unexpended Job Corps’ funds that can be deobligated during the periods of availability and used for program needs, instead of being left to expire.

ETA Should Do More to Help States Curtail Unemployment Insurance Tax Avoidance Practices

Audit Report to ETA, 04-17-001-03-315 issued on 09/13/2017
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/18/2019	001	ETA	We recommend the Deputy Assistant Secretary for Employment and Training develop and offer additional training opportunities for states related to worker misclassification and SUTA dumping.
Closed on 01/18/2019	002	ETA	We recommend the Deputy Assistant Secretary for Employment and Training work with states to share best practice techniques for both worker misclassification and SUTA dumping investigations and promote the availability of such information on the WorkforceGPS website.
Closed on 01/18/2019	003	ETA	We recommend the Deputy Assistant Secretary for Employment and Training develop and implement adequate controls to ensure quarterly SUTA dumping data are reported accurately.
Closed on 08/01/2018	004	ETA	We recommend the Deputy Assistant Secretary for Employment and Training reconsider how Effective Audit Measure, Factor 3, is used to evaluate state performance.

OSHA's Voluntary Protection Programs Require Better Information to Identify Participants with Contract-Worker Fatalities and Catastrophes

Audit Report to OSHA, 02-17-202-10-105 issued on 09/11/2017
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 12/11/2020	001	OSHA	We recommend that the Acting Assistant Secretary for Occupational Safety and Health establish a system to collect and disseminate VPP contractor information to OSHA staff that monitor lists of its inspections and employer fatality and severe injury reports.
Closed on 04/15/2019	002	OSHA	We recommend that the Acting Assistant Secretary for Occupational Safety and Health establish controls to ensure VPP participants report complete and reliable contractor information on their annual self-assessment reports.
Closed on 12/11/2020	003	OSHA	We recommend that the Acting Assistant Secretary for Occupational Safety and Health collect contractor information from site-based construction and mobile workforce VPP participants.

Quality Control Review: Single Audit of the South Florida Workforce Investment Board D/B/A CareerSource South Florida for the Year Ended June 30, 2016

Audit Report to ETA, 24-17-001-03-320 issued on 08/22/2017
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 10/21/2017	001	ETA	We recommend CareerSource South Florida include the pass-through identifying numbers on the SEFA.
Closed on 10/21/2017	002	ETA	We recommend CareerSource South Florida emphasize Uniform Guidance requirements related to pass-through identifying numbers to those responsible for completing the SEFA.
Closed on 10/21/2017	003	ETA	We recommend the Firm correct the Type A threshold on the data collection form and Schedule of Findings and Questioned Costs.
Closed on 10/21/2017	004	ETA	We recommend the Firm comply with its quality control policies and procedures when performing single audits to ensure all elements are contained and correctly reported.
Closed on 10/21/2017	005	ETA	We recommend CareerSource South Florida and the Firm work together to resubmit the reporting package to the Federal Audit Clearinghouse including the pass-through identifying numbers on the SEFA and the correct Type A threshold.

DOL Needs to Do More to Reduce Improper Payments and Improve Reporting

Audit Report to OCFO, 03-17-002-13-001 issued on 06/13/2017
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/13/2019	001	OCFO			We recommend the Principal Deputy Chief Financial Officer and Acting Director of OWCP take action to improve the estimation methodology for the FECA program to ensure its accuracy and completeness by identifying and targeting high-risk areas for improper payments.

Interim Report on Audit of Pharmaceutical Management In DOL Benefit Programs OWCP Needs Better Controls Over Compounded Prescription Drugs

Audit Report to OWCP, 03-17-001-04-431 issued on 05/23/2017
16 recommendations, of which 8 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/16/2019	001	OWCP	Ensure Timely Removal of Questionable Providers From Program
Closed on 09/25/2018	002	OWCP	Perform Reviews of Questionable Provider Practices
	003	OWCP	Ensure the Existence of Prescriber/ Claimant Relationship
Closed on 05/23/2017	004	OWCP	Require Prior Authorization for Compounded Drugs
Closed on 05/23/2017	005	OWCP	Require Physician Certification of Medical Necessity
	006	OWCP	Implement drug exclusion lists for drugs and drug ingredients
	007	OWCP	Implement drug formulary lists
	008	OWCP	Implement a new pricing methodology
	009	OWCP	Verify cost controls (Generic Drug Usage) Effectiveness
	010	OWCP	Use of Preferred Providers
Closed on 05/16/2019	011	OWCP	Pursue inclusion into prices that drug manufacturers can charge
	012	OWCP	Improve reviews of costs
	013	OWCP	Implement quantity limits on initial fills and refills
Closed on 05/23/2017	014	OWCP	Assess Risks to the FECA Program
Closed on 05/23/2017	015	OWCP	Establish an Effective Program Integrity Unit
Closed on 05/16/2019	016	OWCP	Contract for Pharmacy Benefit Management

OSHA Could Do More to Ensure Employers Correct Hazards Identified During Inspections

Audit Report to OSHA, 02-17-201-10-105 issued on 03/31/2017
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 10/22/2018	001	OSHA	To better ensure the adequacy and timeliness of OSHA’s hazard abatement verification, we recommend the Deputy Assistant Secretary for Occupational Safety and Health reinforce OSHA’s policies to its staff regarding the documentation OSHA requires employers to submit as evidence they have abated a cited hazard.
Closed on 07/31/2017	002	OSHA	To better ensure the adequacy and timeliness of OSHA’s hazard abatement verification, we recommend the Deputy Assistant Secretary for Occupational Safety and Health reevaluate OSHA’s policy on timeframes for issuing citations, and determine if there is a need to develop different timeframes for different types of citations.
Closed on 10/31/2018	003	OSHA	To better ensure the adequacy and timeliness of OSHA’s hazard abatement verification, we recommend the Deputy Assistant Secretary for Occupational Safety and Health evaluate methods for smaller and transient construction employers to timely verify abatement when abatement cannot be obtained during the inspection.
Closed on 10/22/2018	004	OSHA	To better ensure the adequacy and timeliness of OSHA’s hazard abatement verification, we recommend the Deputy Assistant Secretary for Occupational Safety and Health Revise OSHA’s policies to provide clearer guidance on how to obtain abatement verification at smaller construction sites where contractors become inactive in a very short period of time.
Closed on 11/15/2019	005	OSHA	We recommended the Deputy Assistant Secretary for Occupational Safety and Health require CSHOs to document they conducted a pre-inspection history search on employers to help determine if a repeat or willful citation should be issued.

ETA Should Do More to Help States Curtail Unemployment Insurance Tax Avoidance Practices

Audit Report to ETA, 04-17-003-03-315 issued on 03/31/2017
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 08/01/2018	001	ETA		We recommend the Deputy Assistant Secretary for Employment and Training work with SWAs to increase the overall number of employers using SIDES.
Closed on 01/08/2019	002	ETA	$26,000,000	We recommend the Deputy Assistant Secretary for Employment and Training work with SWAs to track and enroll employers with the highest numbers of UI claims.
Closed on 08/01/2018	003	ETA		We recommend the Deputy Assistant Secretary for Employment and Training work with SWAs to find better marketing strategies for creating employers’ awareness and generating employers’ interest in SIDES.
Closed on 05/31/2017	004	ETA		We recommend the Deputy Assistant Secretary for Employment and Training work with SWAs to resolve technical challenges related to the use of SIDES.

MSHA Needs to Provide Better Oversight of Emergency Response Plans

Audit Report to MSHA, 05-17-002-06-001 issued on 03/31/2017
9 recommendations, of which 3 are closed.

Show recommendations for 05-17-002-06-001

Status	Rec.	Primary Agency Responsible	Recommendation
	001a	MSHA	We recommend the Deputy Assistant Secretary for Mine Safety and Health reissue PPL P16-V-01 to clarify the mine operators’ responsibility for local coordination under the MINER Act. The revision should inform mine operators to insert language in their ERP referencing the call lists posted at the mine if the ERP does not include them.
	001b	MSHA	We recommend the Deputy Assistant Secretary for Mine Safety and Health reissue PPL P16-V-01 to clarify the mine operators’ responsibility for local coordination under the MINER Act. The revision should clarify how a mine operator establishes procedures for coordination and communication between the operator, mine rescue teams, and local emergency response personnel and makes provisions for familiarizing local rescue personnel with surface functions that may be required in the course of mine rescue work.
	002	MSHA	Maintain an ERP review checklist on MSHA’s website that is updated when requirements change.
	003	MSHA	Standardize the ERP review and approval processes and tools across MSHA districts. At minimum, the procedures should specify the a. type of reviews (specialist and/or inspector) the districts should be completing and the frequency for each type of review, b. steps the reviewer should take for a specialist review versus an inspector review and the tools (e.g., standardized review checklist) to use during each review, and c. dates (e.g., Date Received and Decision Date) to enter into the tracking system and instructions on where to obtain each date.
	004	MSHA	Issue additional guidance and provide refresher training on how to enter ERP data into the tracking system and use the tracking system to provide oversight.
	005	MSHA	Implement a process for headquarters and district personnel to manage the ERP program more effectively by periodically (e.g., quarterly or semi-annually) reviewing reports from the tracking system.
Closed on 04/10/2019	006	MSHA	Complete periodic internal reviews to verify the accuracy and use of the tracking system.
Closed on 06/21/2019	007	MSHA	Issue additional guidance and provide refresher training on how to sufficiently document completion of inspection results in the inspection report and how to sufficiently review the inspection report and certify an inspection.
Closed on 04/11/2019	008	MSHA	Complete periodic internal reviews to verify the accuracy and completeness of inspection reports and first line supervisor certifications and ensure MSHA is meeting the requirement in the MINER Act to review ERPs every six months.
	009	MSHA	Issue regulations or guidance to make mine operators aware of tools currently available on MSHA’s website they can use when developing their ERPs and clarify when mine operators should submit an ERP and whether mine operators can exclude certain information from the ERP.

Review of Job Corps Center Safety and Security

Audit Report to ETA, 26-17-001-03-370 issued on 03/31/2017
9 recommendations, of which 9 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/31/2018	001	ETA	We recommend the Assistant Secretary for Employment and Training establish, clarify, and enforce policies that ensure Job Corps’ centers report potentially serious criminal misconduct to law enforcement.
Closed on 05/31/2018	002	ETA	We recommend the Assistant Secretary for Employment and Training establish, clarify, and ensure significant incidents are reported to Job Corps and correctly classified.
Closed on 05/31/2018	003	ETA	We recommend the Assistant Secretary for Employment and Training establish, clarify, and define when law enforcement is to be contacted and the center staff authorized to contact law enforcement.
Closed on 02/05/2020	004	ETA	We recommend the Assistant Secretary for Employment and Training establish, clarify, and define center authority to investigate potentially serious criminal activity, including conducting searches, interviewing suspects and witnesses, performing surveillance, and collecting evidence.
Closed on 02/05/2020	005	ETA	We recommend the Assistant Secretary for Employment and Training establish, clarify, and establish jurisdictional agreements that cover applicable federal, state, and local law enforcement for each center, including a determination of which LEO or combination of LEOs has jurisdiction based on type of criminal activity that occurs.
Closed on 02/05/2020	006	ETA	We recommend the Assistant Secretary for Employment and Training establish, clarify, and identify and address physical security challenges at centers.
Closed on 02/05/2020	007	ETA	We recommend the Assistant Secretary for Employment and Training establish, clarify, and implement methods to share best physical security practices systematically and timely.
Closed on 02/05/2020	008	ETA	We recommend the Assistant Secretary for Employment and Training establish, clarify, and require Job Corps to proactively and continuously evaluate and improve its efforts to mitigate violence and other serious crimes at its centers.
Closed on 08/01/2018	009	ETA	We recommend the Assistant Secretary for Employment and Training establish, clarify, and define the types and frequency of background checks needed for the different employment positions within centers and the criminal histories that would disqualify individuals from employment.

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2016

Audit Report to OCFO, 22-17-004-13-001 issued on 03/24/2017
25 recommendations, of which 25 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 03/29/2018	001	OCFO	ETA	ETA review and update the Due and Payable Accrual Methodology to clarify which outliers should be documented and the detail that should be used to document items outside of management’s reasonable range.
Closed on 03/29/2018	002	OCFO		OWCP design and implement formal policies to properly accrue for schedule award payments in the period incurred.
Closed on 03/29/2018	003	OCFO		OWCP design and implement formal policies and procedures to reconcile the CB-40 report to benefit expenses recorded in the general ledger. These policies and procedures should document a level of precision for the review that is at an appropriately low level to identify material errors in FECA benefit expenses.
Closed on 03/29/2018	004	OCFO		OWCP establish and implement documentation requirements for evidencing management’s review of the reconciliation
Closed on 03/29/2018	005	OCFO		OWCP require the service provider to correct the system coding error that prevented the medical bills from being blocked by the medical payment system prior to payment.
Closed on 03/29/2018	006	OCFO		OWCP implement policies and procedures to periodically monitor the medical bills paid by the service provider to verify that all medical bills exceeding management’s review threshold have been sent to the DOL EEOIC Medical Payment System manager for review prior to payment.
Closed on 03/29/2018	007	OCFO		OWCP finalize and implement formal policies that require management to a) periodically assess the assumptions used to estimate the EEOIC actuarial liability and Black Lund Disability Trust Fund projected future benefit payments to determine whether or not they continue to be appropriate based on the current circumstances and to document how the assessment should be performed, b) review the completeness of the underlying data, and c) validate the mathematical accuracy of the assumptions used.
Closed on 03/29/2018	008	OCFO		OWCP formally document a) which data elements the reviewer is required to review, b) what reports are used and how reliability of the data is determined, c) what constitutes an outlier (e.g., a percentage change versus previous quarter or forecasted amounts), and d) why the established metrics/criteria would detect a material misstatement.
Closed on 03/29/2018	009	OCFO	VETS	VETS consistently conduct monitoring procedures as outlined in the PAR Monitoring procedures.
Closed on 03/29/2018	010	OCFO	ETA	ETA review the E-Grants and AMS SSPs and perform a Risk Assessment over these applications on at least an annual basis, document the reviews, and upload latest versions of the documents to CSAM timely.
Closed on 03/29/2018	011	OCFO	ETA	ETA provide annual training to reiterate the annual SSP and Risk Assessment process to responsible supervisors/personnel.
Closed on 03/29/2018	012	OCFO	ETA	ETA update the FECA Existing Claims Accrual Methodology to include a threshold by which to explain variances identified when comparing the change in the accrual from quarter to quarter to the change in first payments from quarter to quarter. The threshold should be at an appropriately low level to identify material errors in the estimation methodology.
Closed on 03/29/2018	013	OCFO	VETS	VETS evaluate resource needs and address any shortages to timely address the backlog of expired grants and to properly follow procedures related to the monitoring of the closeout process for grants that have expired and have not been closed within 365 days of expiration.
Closed on 03/29/2018	014	OCFO	OSEC	ILAB complete and implement system enhancements to assist in monitoring the closeout process for grants that have expired and have not been closed within 365 days of expiration.
Closed on 03/29/2018	015	OCFO		CFO provide additional resources to assist other agencies in conducting timely research into proper financial statement accounting in order to record journal entries in the correct accounting period.
Closed on 03/29/2018	016	OCFO		CFO coordinate with OASAM to develop and implement a process to properly communicate, conduct, and track training for HROs and CORs to ensure a full understanding of their roles and responsibilities in accordance with the updated Personnel Suitability and Security Handbook.
Closed on 03/29/2018	017	OCFO	ETA	ETA develop and implement monitoring procedures to ensure compliance with the FAR regarding competitive contracts, including providing sufficient resources to the Contract Review Board process to ensure that contract files include the required documentation and to confirm completeness of the contract file documentation.
Closed on 04/05/2018	018	OCFO	ETA	ETA continue assessing and pursuing the resources needed to convene an ACUC and comply with Section 908 of the SSA.
Closed on 03/29/2018	019	OCFO	OASAM	CIO develop, implement, and maintain a centralized document repository for ROB acknowledgement forms until automation can be introduced into the process.
Closed on 03/29/2018	020	OCFO	OASAM	CIO develop and periodically conduct training to review incident response reporting guidelines and procedures with all agencies to ensure that they are aware of the procedures prior to incident occurrence.
Closed on 03/29/2018	021	OCFO	OASAM	CIO develop, document, and implement monitoring procedures over the incident response process to ensure that incidents are reported timely to the DOLCSIRC and US-CERT upon occurrence.
Closed on 03/29/2018	022	OCFO	OASAM	"Upload all FY 2016 POA&M quarterly snapshots and semi-annual scorecards to the CSAM system." [report pg 49]
Closed on 03/29/2018	023	OCFO	OASAM	"Reiterate and promulgate policies and procedures related to the POA&M review process to relevant personnel to ensure that quarterly snapshots and semi-annual scorecards are uploaded to the CSAM system timely." [report pg 49]
Closed on 03/29/2018	024	OCFO	OASAM	CIO review the job scheduling tool and remove the noted conflict to ensure that the daily incremental jobs are run to successfully back-up E-Grants data in the Catalogic backup tool.
Closed on 03/29/2018	025	OCFO	OASAM	CIO for aborted backups, ensure and document that a subsequent successful backup is run.

Job Training Grants to Community Colleges: Despite Participant Follow-up Difficulties, Most Were Placed in Training-related Jobs

Audit Report to ETA, 18-17-001-03-390 issued on 03/02/2017
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 06/14/2018	001	ETA	To improve its administration and oversight in similar grant programs, we recommend the Assistant Secretary for Employment and Training expand the use of best practices, such as those at San Jacinto Community College and University of Texas-Medical Branch, to improve performance outcomes and participant follow-up.
Closed on 10/20/2017	002	ETA	To improve its administration and oversight in similar grant programs, we recommend the Assistant Secretary for Employment and Training explore ways to obtain more complete placement and retention data for participants.
Closed on 06/14/2018	003	ETA	To improve its administration and oversight in similar grant programs, we recommend the Assistant Secretary for Employment and Training emphasize to ETA’s federal project officers the importance of working with new grantees to identify and correct the financial and programmatic issues they commonly experience.

FY 2016 Independent Auditors' Report on the U.S. Department of Labor's Consolidated Financial Statements.

Audit Report to OCFO, 22-17-002-13-001 issued on 12/15/2016
2 recommendations, of which 2 are closed.

Show recommendations for 22-17-002-13-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 11/15/2018	001a	OCFO	OCIO conduct a sufficient risk assessment to identify the root causes of identified deficiencies.
Closed on 11/15/2018	001b	OCFO	OCIO document, track, and implement milestones and corrective actions to timely remediate all identified deficiencies that have been communicated to DOL management.
Closed on 11/07/2017	002a	OCFO	DCFO identify and document the benchmarking information related to key economic assumptions that should be monitored and assessed throughout the year to determine the reasonableness of the assumptions used to determine the estimated future excise tax income projection.
Closed on 11/07/2017	002b	OCFO	DCFO establish documentation requirements for these periodic assessments, and develop and implement appropriate supervisory review of the assessment and the conclusions contained therein. This review should be documented.
Closed on 11/07/2017	002c	OCFO	DCFO clearly establish when changes in economic conditions warrant revisions to the underlying assumptions used in the estimated future excise tax income projection.
Closed on 11/07/2017	002d	OCFO	DCFO develop and implement a control to analyze changes to the estimated future excise tax income projection for reasonableness before changes are implemented. This analysis should be documented and retained.
Closed on 11/07/2017	002e	OCFO	DCFO develop and implement procedures and controls to obtain and review the details of OTA’s key excise tax assumptions to determine if the assumptions are reasonable. This review should be documented.

EBSA Did Not Have the Ability to Protect the Estimated 79 Million Plan Participants in Self-Insured Health Plans from Improper Denials of Health Claims

Audit Report to EBSA, 05-17-001-12-121 issued on 11/18/2016
5 recommendations, of which 4 are closed.

Show recommendations for 05-17-001-12-121

Status	Rec.	Primary Agency Responsible	Recommendation
	001	EBSA	We recommend the Assistant Secretary for Employee Benefits Security reduce or eliminate exemption thresholds for small plans.
Closed on 06/23/2017	002	EBSA	We recommend the Assistant Secretary for Employee Benefits Security require that aggregate claims information be reported for all reporting ERISA health and welfare benefit plans.
Closed on 09/18/2019	003	EBSA	We recommend the Assistant Secretary for Employee Benefits Security use reported claims data to discover and focus investigations of health plans.
Closed on 09/18/2019	004	EBSA	We recommend the Assistant Secretary for Employee Benefits Security establish external review reporting requirements for IROs through plan filings.
Closed on 06/23/2017	005	EBSA	We recommend the Assistant Secretary for Employee Benefits Security issue guidance to clarify the fiduciary status of IROs.

Special Report Relating to the Federal Employees' Compensation Act Special Benefit Fund - September 30, 2016.

Audit Report to OWCP, 22-17-001-04-431 issued on 11/03/2016
1 recommendations, of which 1 are closed.

Show recommendations for 22-17-001-04-431

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/29/2018	001a	OWCP	The OWCP Director should finalize and implement formal policies that require management to periodically assess the FECA actuarial liability assumptions to determine if they are still appropriate based on the current circumstances and to document how the assessment should be performed.
Closed on 01/29/2018	001b	OWCP	The OWCP Director should finalize and implement formal policies that require management to review the completeness of the underlying data.
Closed on 01/29/2018	001c	OWCP	The OWCP Director should finalize and implement formal policies that require management to validate the mathematical accuracy of the assumptions used to estimate the FECA actuarial liability.

MSHA Can Improve How It Responds to and Tracks Hazardous Condition Complaints

Audit Report to MSHA, 05-16-002-06-001 issued on 09/30/2016
5 recommendations, of which 5 are closed.

Show recommendations for 05-16-002-06-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/09/2019	001	MSHA	We recommend that the Assistant Secretary for Mine Safety and Health implement organization-wide consistent guidelines for handling hazardous condition complaints.
Closed on 09/30/2020	002	MSHA	We recommend that the Assistant Secretary for Mine Safety and Health establish standard completion goals for post-complaint inspections.
Closed on 05/02/2019	003	MSHA	We recommend that the Assistant Secretary for Mine Safety and Health provide refresher training to inspection personnel to ensure consistency in coding inspections.
Closed on 05/05/2017	004	MSHA	We recommend that the Assistant Secretary for Mine Safety and Health improve the call center scripts and training to ensure customer service representatives capture sufficient complaint information.
Closed on 05/09/2019	005	MSHA	We recommend that the Assistant Secretary for Mine Safety and Health establish a stronger triage mechanism for incoming complaints to better manage resources allocated to inspections.

The Department Needs To Ensure it is on Track To Implement DATA Act Requirements

Audit Report to OCFO, 17-16-002-13-001 issued on 09/30/2016
5 recommendations, of which 5 are closed.

Show recommendations for 17-16-002-13-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 06/13/2017	001	OCFO	We recommend the Principal Deputy Chief Financial Officer ensure that all tasks reported complete are accurately reported and documented.
Closed on 06/13/2017	002	OCFO	We recommend the Principal Deputy Chief Financial Officer ensure that the Implementation Plan submitted to OMB is updated as necessary to reflect actual work completed.
Closed on 06/13/2017	003	OCFO	We recommend the Principal Deputy Chief Financial Officer ensure that the Project Plan is updated as necessary and accurately maintained.
Closed on 06/13/2017	004	OCFO	We recommend the Principal Deputy Chief Financial Officer ensure that risks are identified using a risk register.
Closed on 06/13/2017	005	OCFO	We recommend the Principal Deputy Chief Financial Officer ensure that mitigation strategies are developed and documented for each risk.

FISMA FISCAL YEAR 2015: Ongoing Security Deficiencies Exist

Audit Report to OASAM, 23-16-002-07-725 issued on 09/30/2016
2 recommendations, of which 1 are closed.

Show recommendations for 23-16-002-07-725

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	01	OASAM			This recommendation contains sensitive information and will not be posted.
Closed on 09/04/2019	02	OASAM			This recommendation contains sensitive information and will not be posted.

Audit of Experience Works' Senior Community Service Employment Program Grant Interim Report

Audit Report to ETA, 26-16-001-03-360 issued on 09/30/2016
2 recommendations, of which 2 are closed.

Show recommendations for 26-16-001-03-360

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 08/01/2018	001	ETA			We recommend the Assistant Secretary for Employment and Training specifically consider the issues identified in ETA’s monitoring report and the current status of Experience Works’ financial stability when assessing the risks involved in any Experience Works’ grant proposal, or proposals from any prime grantee who may make a subaward to Experience Works.
Closed on 01/14/2020	002	ETA			We recommend the Assistant Secretary for Employment and Training ensure future grant solicitations’ award criteria provide for appropriate assessment of financial stability, quality of management systems, and history of performance.

OSHA Does Not Know If Special Emphasis Programs Have Long-term Industrywide Effect

Audit Report to OSHA, 02-16-201-10-105 issued on 09/28/2016
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/19/2019	001	OSHA	We recommend the Assistant Secretary for Occupational Safety and Health develop a performance measurement strategy inclusive of output and outcome measures to appropriately assess program goals and objectives.
Closed on 02/19/2019	002	OSHA	We recommend the Assistant Secretary for Occupational Safety and Health require and perform periodic program assessments using outcome-oriented measures to determine whether SEPs have a long-term impact on the targeted hazards and health conditions.
Closed on 11/21/2019	003a	OSHA	We recommend the Assistant Secretary for Occupational Safety and Health Establish a written policy for developing and executing NEPs that requires:a. A formal assessment of hazards that weighs all available information; defines “high-hazard” industries, occupations, and processes that are not sufficiently covered through other OSHA targeting programs; and uses a documentable methodology for targeting industries, occupations, and processes that have high potential for these hazards.
Closed on 11/21/2019	003b	OSHA	We recommend the Assistant Secretary for Occupational Safety and Health Establish a written policy for developing and executing NEPs that requires: b. An assessment of the nationwide risk exposure to support developing an NEP that includes a risk-based justification for mandating state implementation, taking into account the applicability of the program within each state’s area of coverage.
Closed on 11/21/2019	003c	OSHA	We recommend the Assistant Secretary for Occupational Safety and Health Establish a written policy for developing and executing NEPs that requires: c. Periodic review and update to ensure NEPs continually target the most significant industry, occupation, and process hazards.

Quality Control Review Single Audit of Senior Service America, Inc. for the Year Ended June 30, 2015

Audit Report to ETA, 24-16-003-03-360 issued on 09/19/2016
3 recommendations, of which 3 are closed.

Show recommendations for 24-16-003-03-360

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 12/19/2016	001	ETA	We recommend the Firm in conducting future audits, follow standards related to the report on compliance and the elements of an audit finding.
Closed on 12/19/2016	002	ETA	We recommend the Firm provide training to staff to ensure the report on compliance and findings elements include sufficient details.
Closed on 12/19/2016	003	ETA	We recommend SSAI in responding to future audit recommendations, follow A-133 to ensure its corrective action plans include anticipated completion dates and the title of the contact person responsible for corrective actions.

District of Columbia Workmen's Compensation Act Special Fund Financial Statement and Independent Auditors' Report September 30, 2015, and 2014

Audit Report to OWCP, 22-16-006-04-432 issued on 09/08/2016
2 recommendations, of which 2 are closed.

Show recommendations for 22-16-006-04-432

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/29/2018	001a	OWCP	We recommend that the Director of the Division of LSHWC complete corrective action to recover overpayments.
Closed on 01/29/2018	001b	OWCP	We recommend that the Director of the Division of LSHWC develop monitoring controls to ensure payments are periodically reviewed for accuracy and compensation rate changes identified by DOES are timely entered in the claims payment system.
Closed on 01/29/2018	002a	OWCP	We recommend the Director of the Division of LSHWC in coordination with the OWCP Comptroller implement procedures requiring a supervisory review of the assessment calculations, including support for the underlying data, before the bills are sent to carriers to ensure the assessment amount is accurate.
Closed on 01/29/2018	002b	OWCP	We recommend the Director of the Division of LSHWC in coordination with the OWCP Comptroller implement a periodic review of the accounts receivable subsidiary ledger by a supervisor to ensure transactions are accurately recorded.
Closed on 01/29/2018	002c	OWCP	We recommend the Director of the Division of LSHWC in coordination with the OWCP Comptroller develop a formal process for communicating operational matters that have a financial statement impact, such as billings, collections, disbursements, and overpayments, from the insurance examiner and his or her supervisor, to the OWCP accountant.

Recovery Act: States Challenged in Detecting and Reducing Unemployment Insurance Improper Payments

Audit Report to ETA, 18-16-005-03-315 issued on 08/02/2016
2 recommendations, of which 2 are closed.

Show recommendations for 18-16-005-03-315

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 06/01/2017	001	ETA			The Assistant Secretary for Employment and Training work with states to identify and collect data needed to determine which state-specific strategies and recovery methods are most effective.
Closed on 06/01/2017	002	ETA			The Assistant Secretary for Employment and Training use the data collected to promote the most effective state-specific strategies as National Strategies.

OWCP and ECAB Did Not Monitor the Representatives' Fees Process to Protect FECA Claimants From Excessive Fees

Audit Report to OWCP, 03-16-001-04-431 issued on 03/31/2016
3 recommendations, of which 3 are closed.

Show recommendations for 03-16-001-04-431

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 07/16/2018	001	OWCP	We recommend the Director of the Office of Workers’ Compensation Programs enforce OWCP’s policy to notify FECA claimants and representatives of the requirements for submitting fee applications early in the claims process, and monitor compliance with this policy.
Closed on 07/16/2018	002	OWCP	We recommend the Director of the Office of Workers’ Compensation Programs implement controls that monitor the receipt of fee applications and conduct appropriate follow up if they are not received in a timely manner after a claim determination or award.
Closed on 07/16/2018	003	OWCP	We recommend that the Chairman and Chief Judge of the Employees’ Compensation Appeals Board implement controls that monitor the receipt of fee applications and conduct appropriate follow up if not received in a timely manner after a decision.

Jobs for Veterans State Grants Program: VETS Need to Improve Financial Monitoring

Audit Report to VETS, 06-16-001-02-001 issued on 03/29/2016
3 recommendations, of which 3 are closed.

Show recommendations for 06-16-001-02-001

Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 10/04/2019	001	VETS		We recommend the Assistant Secretary for Veterans’ Employment and Training develop new monitoring guidance that requires states to submit and DVETs to review a detailed listing of JVSG expenditures and using a risk-based approach, review supporting documentation for a sample of JVSG expenditures to ensure states are charging allowable costs to the program.
Closed on 09/26/2018	002a	VETS		We recommend the Assistant Secretary for Veterans’ Employment and Training review a sample of Louisiana JVSG employee payroll transactions to ensure Louisiana is correctly recording and charging staff salary costs to the grant.
Closed on 09/26/2018	002b	VETS	$594	We recommend the Assistant Secretary for Veterans’ Employment and Training require Louisiana to return to VETS the $594 in questioned salary costs.
Closed on 09/26/2018	003a	VETS		We recommend the Assistant Secretary for Veterans’ Employment and Training review a sample of Oklahoma JVSG non-payroll transactions to ensure Oklahoma charged allowable costs to the grant.
Closed on 09/26/2018	003b	VETS	$59,781	We recommend the Assistant Secretary for Veterans’ Employment and Training require Oklahoma to return to VETS the $59,781 in questioned JVSG costs.
Closed on 09/26/2018	003c	VETS		We recommend the Assistant Secretary for Veterans’ Employment and Training require Oklahoma adjust the quarterly and final JVSG totals, based on the costs disallowed, and prepare amended financial reports.

ETA Needs Stronger Controls to Ensure That Only Eligible Claimants Receive Unemployment Compensation for Federal Employees

Audit Report to ETA, 04-16-001-03-315 issued on 03/28/2016
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/21/2019	001	ETA	We recommend the Assistant Secretary for Employment and Training develop and implement procedures for federal agencies to provide separated employees with a completed copy of ETA-931 at the time of their separation.
Closed on 03/21/2019	002	ETA	We recommend the Assistant Secretary for Employment and Training develop and disseminate a uniform list of reasons for separation to assist federal agencies in completing ETA-931.
Closed on 03/21/2019	003	ETA	We recommend the Assistant Secretary for Employment and Training complete its planned implementation of an electronic data exchange system for the UCFE program.

The Department Remains Vulnerable to Premature Release of Embargoed Economic Data

Audit Report to OSEC, 17-16-001-01-001 issued on 03/25/2016
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 06/19/2020	001	OSEC	We recommend the Senior Managing Director for Communications and Public Affairs work together with the Assistant Secretary for Administration and Management and the Commissioner for Labor Statistics to prohibit the use of software that queues data for transmission without human interaction and develop sanctions for non-compliance.
Closed on 10/19/2016	002	OSEC	We recommend the Senior Managing Director for Communications and Public Affairs work together with the Assistant Secretary for Administration and Management and the Commissioner for Labor Statistics to develop and implement policies and procedures for troubleshooting and controlling changes to network equipment supporting the lock-up to ensure all changes are documented, authorized, and tested prior to a lock-up.
Closed on 10/19/2016	003	OSEC	We recommend the Senior Managing Director for Communications and Public Affairs work together with the Assistant Secretary for Administration and Management and the Commissioner for Labor Statistics to develop and implement policies and procedures for a collaborative and structured training program to ensure all staff with lock-up responsibilities receive annual training covering the fundamental purpose of the lock-up and the importance of protecting embargoed data.
Closed on 10/19/2016	004	OSEC	We recommend the Senior Managing Director for Communications and Public Affairs work together with the Assistant Secretary for Administration and Management and the Commissioner for Labor Statistics to develop and implement policies and procedures to ensure it can identify and respond appropriately if an embargo is broken, including the establishment of clearly defined roles and responsibilities for staff responding to a premature release.
Closed on 11/06/2017	005	OSEC	We recommend the Senior Managing Director for Communications and Public Affairs work together with the Assistant Secretary for Administration and Management and the Commissioner for Labor Statistics to obtain an authority to operate the lock-up system to ensure appropriate information security controls are in place to protect embargoed data from premature release.

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements for the Year Ended September 30, 2015

Audit Report to OCFO, 22-16-004-13-001 issued on 03/25/2016
40 recommendations, of which 40 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 03/24/2017	001	OCFO		CFO design and implement policies and procedures to address the minimum documentation requirements needed to sufficiently support the estimates reported in SOSI and the underlying assumptions and provide training on these requirements to reviewers of the estimates and assumptions.
Closed on 03/24/2017	002	OCFO	ETA	ETA update the Due and Payable Accrual Methodology to include policies and procedures that require the periodic review of the assumptions used in the estimate, and implement such policies and procedures.
Closed on 03/24/2017	003	OCFO	ETA	ETA develop and implement a consistent methodology for classifying states that pay unemployment benefits both on a weekly basis and a biweekly basis.
Closed on 03/24/2017	004	OCFO	ETA	ETA update the FECA Existing Claims Accrual Methodology to include additional indicators by which to explain variances above the specified threshold, as deemed necessary by management.
Closed on 09/30/2019	005	OCFO	ETA	ETA develop and implement monitoring controls to enforce the management review requirements per the FECA Existing Claims Accrual Methodology and ensure that the results of the review are sufficiently documented.
Closed on 03/24/2017	006	OCFO		CFO develop and implement detailed policies and procedures to ensure agencies are performing a proper level of accounting review of contracts to ensure timely identification and reporting of new leases.
Closed on 03/24/2017	007	OCFO		CFO develop and implement written policies and procedures to properly monitor the timely clearance of the suspense account balances
Closed on 03/24/2017	008	OCFO		CFO identify all ALC owners at DOL’s regional offices, and develop and implement a process to identify subsequent changes to ALC owners.
Closed on 03/15/2019	009	OCFO	ETA	ETA develop and implement oversight procedures for all regions that address the timely assignment, review, analysis, and correction or acceptance of ETA 9130s when a change in personnel occurs to ensure ETA 9130s are appropriate.
Closed on 03/24/2017	010	OCFO		CFO revise the Process Document – UTF FBwT Variance Documentation Requirements to specify the required timing for documenting management’s review of the reconciliation.
Closed on 03/24/2017	011	OCFO		CFO develop and implement policies and procedures to ensure that the obligations extracts generated by ESC monthly are complete and accurate before being used in the review of outstanding obligations by individual DOL offices.
Closed on 03/24/2017	012	OCFO	OASAM	CIO document and maintain evidence of the performance of weekly full and daily incremental backups.
Closed on 03/24/2017	013	OCFO	OASAM	CIO enforce the DOL CSH to ensure AMS contingency plan testing is performed annually, including backup and restoration testing.
Closed on 03/24/2017	014	OCFO	OASAM	CIO document and maintain evidence of annual AMS contingency plan testing.
Closed on 03/24/2017	015	OCFO		Director of OWCP design and implement formal policies that require management to periodically assess the FECA actuarial liability assumptions to determine whether or not they continue to be appropriate based on the current circumstances and to document how the assessment should be performed, including the appropriate level of precision.
Closed on 03/24/2017	016	OCFO		Director of OWCP design and implement formal policies to review the completeness of the data underlying the FECA actuarial liability.
Closed on 03/24/2017	017	OCFO		Director of OWCP design and implement formal policies and procedures to validate the mathematical accuracy of the assumptions used to estimate the FECA actuarial liability.
Closed on 03/15/2019	018	OCFO	ETA	ETA develop and implement written policies and procedures to provide specific guidance on the timely reassignment of FPOs.
Closed on 03/15/2019	019	OCFO	VETS	VETS adhere to DOL retention policies to ensure adequate supporting documentation is maintained to support daily grant activities.
Closed on 03/24/2017	020	OCFO	ETA	ETA periodically remind responsible parties about the policies and procedures regarding the timely closeout of grants that have expired.
Closed on 03/24/2017	021	OCFO	OSEC	ETA and ILAB develop and implement policies and procedures to monitor the closeout process for grants that have expired and have not been closed within 365 days of expiration.
Closed on 03/24/2017	022	OCFO	ETA	ETA and OIG periodically compare Single Audit report tracking data to verify that all grantee audit findings are being tracked and communicated timely upon receipt of the Single Audit reports.
Closed on 03/24/2017	023	OCFO		CFO research and resolve system issues which allowed the journal entry preparer and reviewer to be the same individual.
Closed on 03/24/2017	024	OCFO		CFO amend the analysis related to Note 12, Liabilities not Covered by Budgetary Resources, to properly consider the different funding sources used to pay DOL’s liability for future workers’ compensation benefits.
Closed on 03/24/2017	025	OCFO		CFO complete the development and implementation of a DOL-wide policy to formalize the obligation review process for all agencies at the Department level.
Closed on 03/24/2017	026	OCFO		CFO enhance the Obligation Certification procedures to require agencies to submit corrective action plans related to their obligation analyses on a recurring basis.
Closed on 03/24/2017	027	OCFO		CFO monitor whether agencies are reviewing their obligations and tracking related corrective actions on a timely basis.
Closed on 03/24/2017	028	OCFO	OASAM	CIO enforce the DOL CSH to review, update, and submit POA&M report cards quarterly.
Closed on 03/24/2017	029	OCFO	OASAM	CIO document and maintain POA&M quarterly report cards timely.
Closed on 03/24/2017	030	OCFO	OASAM	CIO coordinate with the ETA to document and maintain evidence of the monthly data center physical access review.
Closed on 03/24/2017	031	OCFO	OASAM	CIO coordinate with the ETA to configure weekly full and daily incremental backup schedule configurations in accordance with the DOL CSH.
Closed on 03/24/2017	032	OCFO	OASAM	CIO coordinate with the ETA to perform a periodic review of the weekly full and daily incremental backup schedule configurations to ensure they remain in accordance with the DOL CSH.
Closed on 03/24/2017	033	OCFO	OASAM	CIO coordinate with the ETA to enforce the DOL CSH to ensure failed backups are monitored and re-initiated.
Closed on 03/24/2017	034	OCFO	OASAM	CIO coordinate with the ETA to document and maintain evidence of the performance of weekly full and daily incremental backups.
Closed on 03/24/2017	035	OCFO	OASAM	CIO enforce the DOL CSH to ensure that contingency plan testing is performed annually, including backup and restoration testing over all major and minor applications
Closed on 03/24/2017	036	OCFO	OASAM	CIO document and maintain evidence of annual contingency plan testing.
Closed on 03/29/2018	037	OCFO	OASAM	CIO complete POA&M efforts to develop and sign MOU and ISA between AMS and GSA’s System for Award.
Closed on 11/16/2020	038	OCFO	ETA	ETA correct the configuration of GEMS to ensure that multiple desk reviews for the same period are associated with the correct period, and in the interim, implement additional monitoring procedures to verify that desk review submission dates correspond with the appropriate quarterly review timeframe.
Closed on 03/15/2019	039	OCFO	ETA	ETA develop and implement a monitoring procedure to ensure changes to original regional monitoring plans are appropriate, accurately documented, and reported to the ETA National Office
Closed on 03/15/2019	039b	OCFO	ETA	ETA update written policies and procedures to include specific guidance on monitoring the timely completion of regional on-site monitoring
Closed on 03/29/2018	039c	OCFO	ETA	ETA develop and implement monitoring controls to determine that on-site monitoring review reports are timely issued and uploaded into GEMS with the appropriate documentation
Closed on 03/24/2017	040	OCFO	ETA	ETA develop and implement monitoring policies and procedures to ensure submission of final determination reports to the OIG within the required timeframe

Recovery Act: Effectiveness of Colorado in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies

Audit Report to ETA, 18-16-003-03-315 issued on 12/16/2015
4 recommendations, of which 4 are closed.

Show recommendations for 18-16-003-03-315

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/23/2016	001	ETA	We recommend the Assistant Secretary for Employment and Training work with and encourage Colorado to establish controls to ensure any future ETA strategies are implemented timely.
Closed on 11/06/2017	002	ETA	We recommend that the Assistant Secretary for Employment and Training work with and encourage Colorado to enhance the UI claims system to capture activities of temporary UI funding that will allow the state in the future to produce reports of all UI Recovery Act overpayments, underpayments and recoveries.
Closed on 11/06/2017	003	ETA	We recommend that the Assistant Secretary for Employment and Training work with and encourage Colorado to continue the use of the Integrity Task Force to develop and implement state specific integrity strategies and reevaluate the data and resources needed to effectively monitor and implement strategies.
Closed on 11/06/2017	004	ETA	We recommend that the Assistant Secretary for Employment and Training work with and encourage Colorado to Maximize available state resources by reviewing and optimizing current cross-match processes to eliminate duplication and prioritize hits for review focusing on cases which provide for a high return on investment such as those with high-dollar overpayment.

Recovery Act: Effectiveness of Indiana in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies

Audit Report to ETA, 18-16-004-03-315 issued on 11/24/2015
2 recommendations, of which 2 are closed.

Show recommendations for 18-16-004-03-315

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/07/2017	001	ETA			Assistant Secretary for Employment and Training work with and encourage the Indiana Department of Workforce Development to develop measures for determining the effectiveness of cross-matching and other strategies.
Closed on 02/07/2017	002	ETA			We recommend that the Assistant Secretary for Employment and Training work with and encourage the Indiana Department of Workforce Development to include in its systems modernization effort the necessary applications and processes to enable the state to pass the ETA data validation requirements. Specific milestones for remedying data validation should be included in the Indiana Corrective Action Plan.

Independent Auditors' Report on the U.S. Department of Labor's FY 2015 Consolidated Financial Statements

Audit Report to OCFO, 22-16-002-13-001 issued on 11/19/2015
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/05/2017	001	OCFO	OASAM		Chief Information Officer should conduct appropriate root cause anlyses over previously identified issues.
Closed on 03/05/2017	002	OCFO	ETA		Assistant Secretary for ETA continue to develop and implement appropriate policies and procedures to prevent future violations.

Recovery Act: Effectiveness of California in Detecting and Reducing Unemployment Insuarnce Improper Payments and Implementation of Employment and Training Administration National Strategies

Audit Report to ETA, 18-16-001-03-315 issued on 10/30/2015
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/29/2019	001	ETA	Implement the NDNH core strategy.
Closed on 03/23/2016	002	ETA	The Assistant Secretary for Employment and Training work with andencourage California to enhance the UI claims system to capture activities related to temporary UI funding that will allow the state in the future to produce reports of all UI overpayments, underpayments and recoveries.
Closed on 07/21/2017	003	ETA	The Assistant Secretary for Employment and Training work with andencourage California to reactivate the Integrity Task Force and have it reevaluate the data and resources needed to effectively monitor and implement strategies.
Closed on 07/21/2017	004	ETA	The Assistant Secretary for Employment and Training work with andencourage California to Review current Employer Quarterly Wage and SDNH cross-match staffing and processes to identify a way to streamline this process and to make the process more efficient so that backlogs are less likely to occur.

Recovery Act: Effectiveness of Iowa in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies

Audit Report to ETA, 18-16-002-03-315 issued on 10/30/2015
2 recommendations, of which 2 are closed.

Show recommendations for 18-16-002-03-315

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/23/2016	001	ETA			The Assistant Secretary for Employment and Training work with andencourage Iowa to enhance the UI claims system to capture activities of temporary UI funding that will allow the state in the future to produce reports of all UI Recovery Act overpayments, underpayments, and recoveries.
Closed on 01/29/2018	002	ETA			The Assistant Secretary for Employment and Training work with andencourage Iowa to continue the use of the Integrity Task Force to develop and implement state-specific integrity strategies and reevaluate the data and resources needed to effectively monitor and implement strategies.

Alert Memorandum: Incorrect Telephone Numbers in Mine Emergency Response Plans

Audit Report to MSHA, 05-16-001-06-001 issued on 10/09/2015
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 05/17/2019	001	MSHA			The Assistant Secretary for Mine Safety and Health should immediately take steps to ensure that some the telephone numbers in the call lists in the Emergency Response Plans (ERPs) for underground coal mines are correct.

OSHA Needs to Continue to Strengthen Its Whistleblower Protection Programs

Audit Report to OSHA, 02-15-202-10-105 issued on 09/30/2015
7 recommendations, of which 7 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/05/2016	001	OSHA	Assistant Secretary for Occupational Safety and Health monitor the Whistleblower Programs to routinely assess their efficiency and effectiveness, and finalize and implement the draft checklist to assist in determining if investigators completed steps and collected documentation to support determinations.
Closed on 11/30/2016	002	OSHA	Assistant Secretary for Occupational Safety and Health develop and monitor specific performance measures or indicators to ensure Whistleblower Programs are working as intended.
Closed on 07/21/2017	003	OSHA	Assistant Secretary for Occupational Safety and Health provide complete and unified guidance to ensure appropriate methods are used to close investigations
Closed on 11/30/2016	004	OSHA	Assistant Secretary for Occupational Safety and Health issue an updated manual and implement controls to ensure the manual will continue to be updated in a timely manner to reflect current policies, procedures, and statutes.
Closed on 11/30/2016	005	OSHA	Assistant Secretary for Occupational Safety and Health Develop and provide a comprehensive training curriculum to investigators to ensure they have the proper skills, knowledge, and understanding of program requirements and goals.
Closed on 11/23/2020	006	OSHA	Assistant Secretary for Occupational Safety and Health develop and implement a process to ensure reasonable balance is applied between the quality and timeliness to complete investigations within statutory timeframes.
Closed on 11/30/2016	007	OSHA	Assistant Secretary for Occupational Safety and Health develop and implement a formal process and working relationships with other agencies to ensure information is shared in a timely manner to assist in the enforcement of the various statutes and correction of violations.

ETA Needs To Improve Awarding Of Year-End National Emergency s

Audit Report to ETA, 02-15-205-03-390 issued on 09/30/2015
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 05/12/2016	001	ETA		$106,991,000	We recommend the Assistant Secretary for Employment and Training review all year-end grants awarded during PYs 2012 and 2013 to verify whether or not they met solicitation requirements.
Closed on 04/16/2018	002	ETA			We recommend the Assistant Secretary for Employment and Training allow sufficient time to review grant applications and only award grants that fully meet the solicitation, or issue guidance to ensure grant modifications are made within a reasonable timeframe after award so grantees can incorporate the revised scope of work into their grants and properly serve participants.

Recovery Act: Effectiveness of North Carolina in Detecting and Reducing Unemployment Insuarnce Improper Payments and Implementation of Employment and Training Administration National Strategies

Audit Report to ETA, 18-15-002-03-315 issued on 09/30/2015
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/22/2017	001	ETA			We recommend the Assistant Secretary for Employment and Training work with and encourage North Carolina to fully develop a Cross-Functional Task Force within North Carolina that can enhance its strategic planning process for improving its improper payment rates.
Closed on 03/22/2017	002	ETA			We recommend the Assistant Secretary for Employment and Training work with and encourage North Carolina to develop measures for determining the effectiveness of its cross-match strategies and the related follow-up on identified matches.

Recovery Act: Effectiveness of New York in Detecting and Reducing Unemployment Insuarnce Improper Payments and Implementation of Employment and Training Administration National Strategies

Audit Report to ETA, 18-15-003-03-315 issued on 09/30/2015
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 11/25/2019	001	ETA			We recommend the Assistant Secretary for Employment and Training work with and encourage New York to develop controls for the periodic review and testing of its legacy systems’ data extraction and reporting process.
Closed on 11/25/2019	002	ETA			We recommend the Assistant Secretary for Employment and Training work with and encourage New York to include in its systems modernization effort the necessary applications and processes to enable the state to pass ETA data validation requirements. Specific milestones for remedying data validation should be included in the New York Corrective Action Plan.

OASAM Needs to Strengthen Controls over the Purchase Card Program

Audit Report to OASAM, 17-15-003-07-001 issued on 09/29/2015
9 recommendations, of which 9 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/17/2017	001	OASAM	Assistant Secretary for Administration and Management complete implementation of the new charge card management system to assist in monitoring the purchase card program, and develop policies and procedures to use the system to monitor DOL component agency compliance with federal and DOL policies for purchase card transactions.
Closed on 01/17/2017	002	OASAM	Assistant Secretary for Administration and Management complete implementation of the new charge card management system to: a) track when the card is issued, b) indicate when refresher training is necessary, and c) document that required training has been completed.
Closed on 06/12/2016	003	OASAM	Assistant Secretary for Administration and Management reemphasize to AOs and A/OPCs that their reviews must ensure purchase card transactions are conducted in compliance with the Handbook.
Closed on 01/17/2017	004	OASAM	Assistant Secretary for Administration and Management reemphasize to purchase cardholders that transaction documentation must be retained for 3 years, taxes should not be paid on government purchases, and purchases should only be made from approved vendors.
Closed on 01/28/2016	005	OASAM	Assistant Secretary for Administration and Management determine if Citibank can establish automated controls that will suspend a purchase card account once a cardholder’s spending limit is reached. If Citibank cannot establish automated controls, develop an internal system to flag accounts that reach their limits during the billing month.
Closed on 01/17/2017	006	OASAM	Assistant Secretary for Administration and Management Review training records of all purchase card program participants and suspend accounts for cardholders who have not completed required training.
Closed on 06/12/2016	007	OASAM	Assistant Secretary for Administration and Management Reemphasize the training requirements to all purchase card program participants.
Closed on 06/12/2016	008	OASAM	Assistant Secretary for Administration and Management establish policies and procedures to close the accounts of separated employees on or before their date of separation.
Closed on 01/28/2016	009	OASAM	Assistant Secretary for Administration and Management reemphasize to A/OPCs their responsibility to review purchase card holder accounts annually and close any accounts that are not needed.

Quality Control Review: Single Audit of the Puerto Rico Labor Development Administration for the Year ended June 30, 2013

Audit Report to ETA, 24-15-001-03-390 issued on 09/28/2015
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/23/2016	001	ETA			We recommend the Firm reissue the single audit report, including the questioned costs for the unallowable stipends, and work with PRLDA to resubmit the report to the Federal Audit Clearinghouse.

DOL Could Have Done More To Improve Controls Over Its VRAP Responsibilities

Audit Report to VETS, 06-15-001-02-001 issued on 09/02/2015
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/23/2016	001	VETS	Assistant Secretary for Veterans Employment and Training, in collaboration with the Assistant Secretary for Employment and Training for any future training programs that rely on applicant self-attestations, select a sample of applicants and verify attestations.
Closed on 03/23/2016	002	VETS	Assistant Secretary for Veterans Employment and Training, in collaboration with the Assistant Secretary for Employment and Training for any remaining VRAP participants whose outreach data still needs to be reported to Congress, disclose that DOL did not verify the accuracy of this data.
Closed on 03/23/2016	003	VETS	Assistant Secretary for Veterans Employment and Training, in collaboration with the Assistant Secretary for Employment and Training require states to confirm the type of job the VRAP participants who entered employment obtained to determine if the job was related to their high-demand training.

Information Security Concerns

Audit Report to OASAM, 23-15-009-07-725 issued on 07/31/2015
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2018	001	OASAM	OSEC		To further improve its information security program, we recommend DOL’s ChiefInformation Officer place a focus similar to the PIV card implementation onimplementing corrective actions related to the areas of significant deficiencies where we have repeatedly identified weaknesses.
Closed on 09/25/2018	002	OASAM	OSEC		To further improve its information security program, we recommend DOL’s ChiefInformation Officer take a proactive approach in assessing security controls and correcting identified deficiencies across all DOL systems.

Alert Memorandum: Vulnerability in OWCP FECA Bill Pay Processing System

Audit Report to OASAM, 50-15-002-07-725 issued on 07/28/2015
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 08/28/2015	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 08/02/2015	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 08/02/2015	03	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/27/2019	04	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 08/06/2015	05	OASAM	This recommendation contains sensitive information and will not be posted.

Investigative Advisory Report Weaknesses Contributing to Fraud in the Unemployment Insurance Program

Audit Report to ETA, 50-15-001-03-315 issued on 07/24/2015
6 recommendations, of which 0 are closed.

Show recommendations for 50-15-001-03-315

Rec.	Primary Agency Responsible	Recommendation
001	ETA	ETA should recommend that SWAs require that all claims be paid by physical check, direct deposited into a checking or savings account, or deposited on a debit card issued by state approved vendors, similar to the debit cards used by the USDASupplemental Nutrition Assistance Program (SNAP). These cards provide for account holder verification. USDA reports that the use of these debit cards has contributed to a significant reduction in benefit fraud over the last decade.
001a	ETA	ETA should consider a policy that requires all states to grant the OIG unfettered access to their UI records. This would eliminate the need for subpoenaing UI debit card transaction records by contractually providing OIG access to the following: 1) complete UI records, and 2) UI debit card transaction records, similar to the access given to USDA for the SNAP program. The USDA program uses an electronic "audit trail" from debit card transactions to identify suspicious activity. Their anti-fraud system monitors electronic transaction activity and identifies suspicious activity for analysis and investigation. Currently, some of the SWAs, to include NY, require a subpoena before OIG is permitted access to UI records. Other states, like VA for example, require the OIG to pay a service fee for access to the records. These added steps are cumbersome and often cause unnecessary delays in OIG criminal investigations.
002	ETA	ETA should recommend that SWAs develop a plan to identify multiple claims that originate from the same IP addresses, or from IP addresses from outside the United States, to minimize threats and fraud. In addition, consideration should be given to development of a database where all 53 SWAs will begin recording and sharing incoming IP addresses using a central data collection and exchange point, where common IP addresses can be researched using data analytics to identify and share information concerning potential fraud rings.
002a	ETA	In order to reduce claimant anonymity, ETA should recommend that SWAs consider additional verification within 30 days of initial filing if the claim was filed from an identified anonymous IP address or with other fraud indicators. Current regulations permit the SWAs to request photo IDs to validate identity. States should suspend payment of benefits and conduct further investigation if requested information is not provided or the information provided does not resolve identity concerns.
003	ETA	ETA should recommend that SWAs provide all identified fraudulent claimant information into a shared database that can be queried to identify the filing of fraudulent claims against multiple states. One possibility would be to use the existing ETA Fraud Portal, which would make the portal a powerful tool in UI Fraud detection for the SWAs.
004	ETA	ETA should recommend that SWAs remove auto-populating of any data, specifically employer data, in their systems. Claimants should be required to fill out all employer contact information correctly and completely.
005	ETA	ETA should work with all SWAs to strengthen existing systematic audit controls to track access to Pll information. This access data can then be used by investigators and/or a data analytics team to determine if an employee accessed an account that they should not have accessed, or to identify trends of employee access connected to fraudulent claims.
005a	ETA	ETA should recommend that SWAs conduct pre-employment and periodic background and credit checks for those employees with direct access to Pll data related to the UI program, and take appropriate actions with regards to employees who have negative results related to periodic suitability investigations.
006	ETA	ETA should identify best practices and strategies for communication between tax operations and benefit operations, and work with the SWAs to adopt them.
006a	ETA	ETA should consider as a part of their national strategy the establishment of a data analytics project that focuses on delinquent employers who have failed to pay unemployment taxes and cross match that data against existing UI claims. These projects should be consistent among the SWAs to ensure that data can be shared between the SWAs through the use of the fraud portal or the UI Integrity Center of Excellence.

Alert Memorandum: DOL Needs to Strengthen its Oversight of NCFMS to Control Costs

Audit Report to OSEC, 22-15-007-01-001 issued on 06/02/2015
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/31/2020	001	OSEC	OASAM		To strengthen its oversight of NCFMS to control costs, we recommend the Department develop and implement a process to review and approve the services and costs requested for reimbursement.
Closed on 06/09/2020	002	OSEC	OASAM		To strengthen its oversight of NCFMS to control costs, we recommend the Department negotiate a firm-fixed price agreement with DOT for a baseline of operation and maintenance services for NCFMS, including the Department developing its own cost estimate.

DOL Could Do More to Reduce Improper Payments and Improve Reporting

Audit Report to OCFO, 03-15-001-13-001 issued on 05/15/2015
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/25/2018	001	OCFO	We recommend that the Acting Chief Financial Officer, in coordination with the Director of the Office of Workers’ Compensation Programs, take action toimprove the estimation methodology for the FECA program to ensure its completeness by including the initial payments made in the first 90 days of compensation and compensation payments for non-imaged cases.
Closed on 09/25/2018	002	OCFO	We recommend that the Acting Chief Financial Officer, in coordination with the Director of the Office of Workers’ Compensation Programs, take action to report in the AFR any limitations with the sampling methodology for the FECA program.
Closed on 02/13/2019	003	OCFO	We recommend that the Acting Chief Financial Officer, in coordination with the Director of the Office of Workers’ Compensation Programs, take action to incorporate an estimate of undetected fraud in the FECA improper payment estimate.

Procedural Changes Could Reduce the Time Required To Adjudicate Federal Black Lung Benefit Claims

Audit Report to MULTI, 05-15-001-50-598 issued on 04/09/2015
23 recommendations, of which 23 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 06/01/2017	001	MULTI		OWCP Director continue to enhance and periodically evaluate the effectiveness of incentives to medical providers for turning in completed medical reports within certain timelines.
Closed on 03/23/2016	002	MULTI		OWCP Director explore the feasibility of seeking legislative authority for online access to SSA earnings records, and in the interim, attempt to renegotiate with SSA to allow OWCP to submit requests for earnings verification to SSA electronically.
Closed on 03/23/2016	003	MULTI		OWCP Director develop a program to periodically screen whether medical providers are properly licensed and in good standing in their state of practice and remove medical providers from the list in appropriate situations.
Closed on 03/23/2016	004	MULTI		Present claim statistics that show the number of claims approved, the number denied, the number abandoned, and the number withdrawn.
Closed on 03/23/2016	005	MULTI		OWCP Director coordinate with BRB and OALJ to evaluate the feasibility and costs of transmitting OWCP’s already digital case files via electronic means instead of hard copy.
Closed on 01/13/2020	006	MULTI		OWCP Director evaluate the results of OWCP’s pilot program aimed at strengthening the pulmonary evaluation upon its conclusion and decide which actions should be permanently included as part of the claims process.
Closed on 02/07/2017	007a	MULTI		OWCP Director conduct comprehensive analyses of the benefits and costs of pursuing statutory changes to BLBA to introduce referee medical examinations
Closed on 02/07/2017	007b	MULTI		OWCP Director conduct comprehensive analyses of the benefits and costs of pursuing statutory changes to BLBA to introduce methods for increasing claimant legal representation
Closed on 02/07/2017	007c	MULTI		OWCP Director conduct comprehensive analyses of the benefits and costs of pursuing statutory changes to BLBA to introduce compensation for partial disability
Closed on 02/07/2017	007d	MULTI		OWCP Director conduct comprehensive analyses of the benefits and costs of pursuing statutory changes to BLBA to introduce settlement of claims
Closed on 03/23/2016	008	MULTI	OSEC	We recommend OALJ’s Acting Chief Administrative Law Judge seek resources to replace outgoing judges and law clerks.
Closed on 03/23/2016	009	MULTI	OSEC	Add optional extensions to the term of law clerks and stagger the hiring of law clerks.
Closed on 03/23/2016	010	MULTI	OSEC	OALJ’s Acting Chief Administrative Law Judge reinstate the contract writer program.
Closed on 03/23/2016	011	MULTI	OSEC	Implement additional formalized training programs for incoming law clerks and judges.
Closed on 03/23/2016	012	MULTI	OSEC	Recommendation(s) depicted in the Draft Report: OALJ Establish and promulgate centralized, written policies, procedures, or templates to improve efficiency and communication among the districts
Closed on 09/26/2018	013	MULTI	OSEC	Recommendation(s) depicted in the Draft Report: OALJ Implement a distance hearing program, which could include video or telephone hearings, to reduce judges’ travel costs and time Coordinate with OWCP and BRB to evaluate the feasibility and costs of an electronic case management, tracking, and storage system that could exchange case file information electronically with OWCP and BRB BRB Coordinate with OWCP and OALJ to evaluate the feasibility and costs of an electronic case management, tracking, and storage system that could exchange case file information electronically with OWCP and OALJ
Closed on 03/23/2016	014	MULTI	OSEC	OALJ's Acting Chief Administrative Law Judge coordinate with OWCP and BRB to evaluate the feasibility and costs of an electronic case management, tracking, and storage system that could exchange case file information electronically with OWCP and BRB.
Closed on 09/26/2018	015	MULTI		Establish timelines and performance goals for the disposition of cases for OALJ as a whole and for its district offices individually.
Closed on 09/26/2018	016	MULTI	OSEC	OALJ's Acting Chief Administrative Law Judge consider transitioning the Cincinnati OALJ office to the case assignment methodology currently used by the Pittsburgh OALJ office.
Closed on 03/27/2019	017	MULTI	OSEC	OALJ's Acting Chief Administrative Law Judge implement a time tracking system for judges and law clerks to record the amount of time spent on each case.
Closed on 03/23/2016	018	MULTI	OSEC	Recommendation(s) depicted in the Draft Report: OALJ Coordinate with BRB to prepare and implement a plan for detailing all staff not directly required for the BRB’s own adjudicatory processes Implement recommendation #1 from GAO’s 2009 report and develop a system of regular communication with BRB leadership to better coordinate activities in which both have common interests. Coordinate with OWCP and BRB to evaluate the feasibility and costs of an electronic case management, tracking, and storage system that could exchange case file information electronically with OWCP and BRB. BRB Coordinate with OALJ to prepare and implement a plan for detailing all staff not directly required for BRB’s own adjudicatory processes (by extension, immediately recall detailees from other agencies) Develop a system of regular communication with OALJ leadership to better coordinate activities in which both have common interests. Coordinate with OWCP and OALJ to evaluate the feasibility and costs of an electronic case management, tracking, and storage system that could exchange case file information electronically with OWCP and OALJ. Develop a plan for preventing detailees returning from OALJ from working on cases they worked on at the OALJ.
Closed on 03/23/2016	019	MULTI	OSEC	OALJ's Acting Chief Administrative Law Judge Implement recommendation #1 from GAO’s 2009 report and develop a system of regular communication with BRB leadership to better coordinate activities in which both have common interests.
Closed on 03/23/2016	020	MULTI	OSEC	BRB’s Acting Chair and Chief Administrative Appeals Judge recall detailees from other agencies and coordinate with OALJ to prepare and implement a plan for detailing to OALJ all staff not directly required for BRB’s own adjudicatory processes.
Closed on 03/23/2016	021	MULTI	OSEC	BRB’s Acting Chair and Chief Administrative Appeals Judge develop a plan for preventing detailees returning from OALJ from working on cases they worked on at OALJ.
Closed on 03/23/2016	022	MULTI	OSEC	BRB’s Acting Chair and Chief Administrative Appeals Judge develop a system of regular communication with OALJ leadership to better coordinate activities in which BRB and OALJ have common interests.
Closed on 03/23/2016	023	MULTI	OSEC	BRB’s Acting Chair and Chief Administrative Appeals Judge coordinate with OWCP and OALJ to evaluate the feasibility and costs of an electronic case management, tracking, and storage system that could exchange case file information electronically with OWCP and OALJ.

Wage and Hour Division Needs to Strengthen Management Controls for Back Wage Distributions

Audit Report to WHD, 04-15-001-04-420 issued on 03/31/2015
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 07/16/2018	001	WHD		Administrator for Wage and Hour develop reporting tools that will support greater oversight and performance management of the back wage follow-up and distribution process.
Closed on 08/18/2016	002	WHD	$12,000,000	Administrator for Wage and Hour promote the continual exploration and use of alternative tools for locating employees due back wages.
Closed on 03/20/2019	003	WHD		Administrator for Wage and Hour update the FOH and establish uniform procedures for staff to utilize all existing available tools and resources for locating employees due back wages.

Small Pension Plans Receiving Audit Waivers Need More Frequent Review

Audit Report to EBSA, 05-15-002-12-121 issued on 03/31/2015
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/25/2015	001	EBSA	Assistant Secretary for Employee Benefits Security include SPPAW filers in its annual risk assessment process to determine how frequently to review a sample of filers
Closed on 09/25/2015	002	EBSA	Assistant Secretary for EBSA as determined by risk assessment, perform periodic comprehensive reviews of samples of small plans claiming the SPPAW to determine if plans have complied with all mandatory audit waiver requirements
Closed on 09/25/2015	003	EBSA	Perform a review of compliance with §412 bonding requirements.

Review of Department of Labor Conference Costs, Approvals, and Reporting

Audit Report to OCFO, 17-15-002-13-001 issued on 03/31/2015
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/29/2015	001	OCFO	Acting CFO ensure all conferences, including training conferences, are approved and reported as required.
Closed on 07/13/2018	002	OCFO	Acting CFO identify the total FY 2010 costs for each category identified in EO 13589 and determine if DOL achieved a 20 percent reduction in the combined costs.
Closed on 09/29/2015	003	OCFO	Acting CFO Reemphasize to agency heads that as soon as they realize actual conference costs are going to exceed the approved amount by more than 10 percent they should reengage in the conference review and clearance process.

Recovery Act: Effectiveness of Pennsylvania in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies

Audit Report to ETA, 18-15-001-03-315 issued on 03/31/2015
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/29/2020	001	ETA	Assistant Secretary for Employment and Training work with and encourage the Pennsylvania L&I to continue to make improvements and enhancements to its legacy system, while other alternatives to replacing the legacy system are researched.
Closed on 01/18/2019	002	ETA	Assistant Secretary for Employment and Training work with and encourage the Pennsylvania L&I to develop measures for determining the effectiveness of cross-matching and other strategies.
Closed on 07/16/2018	003	ETA	Assistant Secretary for Employment and Training work with and encourage the Pennsylvania L&I to explore the steps necessary to utilize state income tax offset as a method of recovery, and make legislative recommendations if necessary.

Fiscal Year 2014 Financial Statements Audit: General and Application Controls Testing Results for the Automated Support Package, Employee Compensation System, Employee Computer Network /Departmental Computer Network, and Integrated Federal Employee Compensation System

Audit Report to ESA, 22-15-010-04-001 issued on 03/31/2015
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2015	01	ESA			This recommendation contains sensitive information and will not be posted.

Fiscal Year 2014 Financial Statements Audit: General and Application Controls Testing Results for the Employee Computer Network/Departmental Computer Network; Acquisition Management System; and HRConnect/WebTA

Audit Report to OASAM, 22-15-011-07-001 issued on 03/31/2015
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2015	01	OASAM			This recommendation contains sensitive information and will not be posted.

Cyber Security Program Improvements Are Needed To Better Secure DOL's Major Information Systems

Audit Report to OASAM, 23-15-001-07-725 issued on 03/31/2015
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 07/16/2018	001	OASAM	We recommend the Chief Information Officer establish third-party oversight/monitoring processes and tools that guide information system owners on how to better monitor third-party service providers’ effectiveness in implementing NIST information security requirements and Administration priorities.
Closed on 07/16/2018	002	OASAM	We recommend the Chief Information Officer increase the OCIO’s oversight, testing, and verification of DOL’s cyber security program related to the Vulnerability and Configuration Management Significant Deficiency.
Closed on 07/16/2018	003	OASAM	We recommend the Chief Information Officer increase the OCIO’s oversight, testing, and verification of DOL’s cyber security program related to Contingency Planning / Disaster Recovery.
Closed on 07/16/2018	004	OASAM	We recommend the Chief Information Officer increase the OCIO’s oversight, testing, and verification of DOL’s cyber security program related to Access Management.

Fiscal Year 2014 Financial Statement Audit: General and Application Controls Testing Results for the New Core Financial Management System

Audit Report to OCFO, 22-15-009-13-001 issued on 03/30/2015
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2015	01	OCFO			This recommendation contains sensitive information and will not be posted.

Fiscal Year 2014 Financial Statements Audit: General and Application Controls Testing Results for the Employment Training Administration's E-Grants, Unemployment Insurance Database Management, and General Support Systems

Audit Report to ETA, 22-15-012-03-001 issued on 03/30/2015
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2015	01	ETA			This recommendation contains sensitive information and will not be posted.

Superstorm Sandy National Emergency Grants: ETA Awarded Funds Promptly, But Could Improve Grant Modification and Eligibility Verification Processes

Audit Report to ETA, 02-15-204-03-390 issued on 03/26/2015
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 04/13/2018	001	ETA		Assistant Secretary for Employment and Training track modification requests to determine if the revised modification review procedures address systemic problems that delay timely decisions on NEG modification requests.
Closed on 04/03/2020	002	ETA	$7,811,286	Assistant Secretary for ETA reinstate the policy to require disaster NEG grantees to have systems in place to review eligibility determinations once needed documentation becomes available.
Closed on 04/13/2018	003	ETA	$3,234,897	Assistant Secretary for Employment and Training require grantees to recover $3,234,897 ($3,197,599 for SBS, $9,367 for Westchester, and $27,931 for Essex) of funds due to unallowable costs, inaccurate financial reporting, and problematic payroll records.
Closed on 04/13/2018	004	ETA		Ensure sub-grantees have controls in place to adequately account for costs and draw-down funds.

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2014

Audit Report to OCFO, 22-15-006-13-001 issued on 03/26/2015
27 recommendations, of which 27 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/26/2016	001	OCFO	ETA		We recommend the Acting Chief Financial Officer (CFO) coordinate with the Employment and Training Administration (ETA) to revise the Due and Payable Accrual Methodology to specify the minimum requirements needed to document the Actuarial Team Leader’s review.
Closed on 03/25/2016	002	OCFO	ETA		We recommend the Acting Chief Financial Officer (CFO) coordinate with the Employment and Training Administration (ETA)to revise the Due and Payable Accrual Methodology to provide sufficient detail as to how the Actuarial Team Leader’s review of key inputs should be performed.
Closed on 03/25/2016	003	OCFO	ETA		Acting CFO coordinate with ETA to integrate procedures regarding the timely notification and recording of asset disposals into the Fixed Asset Management Policies and Procedures.
Closed on 03/25/2016	004	OCFO	ETA		Acting CFO coordinate with ETA to develop and implement management review procedures to ensure asset disposals are timely identified and recorded in NCFMS.
Closed on 03/25/2016	005	OCFO			Acting CFO modify the DCAO Payroll Reconciliation Procedures to include current dollar thresholds above which differences must be investigated when performing the reconciliations of payroll expense and payroll accrual.
Closed on 03/25/2016	006	OCFO			Acting CFO modify the DCAO Payroll Reconciliation Procedures to include periodic review of the dollar thresholds against the OCFO’s materiality levels.
Closed on 03/24/2017	007	OCFO	VETS		We recommend the Acting CFO coordinate with VETS to implement the DLMS policies and procedures designed to close backlogged and recently-expired grants in a timely manner.
Closed on 03/25/2016	008	OCFO	ETA		Acting CFO coordinate with ETA to revise the UTF – AR from the Public SOP to include the minimum requirements for documenting the results of the retrospective review.
Closed on 03/25/2016	009	OCFO	ETA		Acting CFO coordinate with ETA to develop monitoring procedures to ensure the procedures included within the UTF – AR from the Public SOP are performed as intended.
Closed on 03/25/2016	010	OCFO	ETA		We recommend the Acting CFO coordinate with ETA’s OJC to develop and implement policies and procedures to document management’s methodology for timely researching and resolving all differences in the OJC HHS-PMS to NCFMS Synch reconciliation.
Closed on 03/24/2017	011	OCFO			We recommend the Acting CFO update policies and procedures to include appropriate definitions of each crosscutting program and to ensure the definitions match those included in the AFR.
Closed on 03/25/2016	012	OCFO	ETA		CFO coordinate with ETA to revise the UTF – AR from the Public SOP, to include requirements for comparing the estimate, by state, to the prior-period balance to identify variances above a specified threshold.
Closed on 03/25/2016	013	OCFO	ETA		Acting CFO coordinate with ETA to revise the UTF – AR from the Public SOP, to include an appropriate timeline to investigate and resolve variances above the specified threshold prior to recording the estimate in the GL.
Closed on 03/24/2017	014	OCFO			We recommend the Acting CFO coordinate with OWCP and Treasury to obtain an approved scenario for the recording of BLDTF capitalized interest.
Closed on 03/25/2016	015	OCFO			Acting CFO coordinate with OWCP to develop and implement policies and procedures to investigate and address differences greater than an appropriate threshold established by management in the look back analysis for all SOSI line items.
Closed on 03/25/2016	016	OCFO			Acting CFO coordinate with OWCP to develop and implement policies and procedures to review the estimated excise tax revenue data provided by OTA for reasonableness.
Closed on 03/25/2016	017	OCFO			Acting CFO develop and implement policies and procedures for all DOL agencies over the UDO review process.
Closed on 03/25/2016	018	OCFO		$104,300,000	Acting CFO periodically obtain and review the results of agencies’ review, validation, and correction and/or de-obligation of UDO balances to ensure sufficiency.
Closed on 03/29/2018	019	OCFO			The Acting CFO monitor DOL agencies’ efforts to properly resolve prior-year differences in accordance with DCAO’s established timeline.
Closed on 03/25/2016	020	OCFO			The Acting CFO Enhance the DCAO Fund Balance with Treasury Procedures to specify that all differences identified in the reconciliation process must have an explanation describing the nature of the difference, the action plan for solving the difference, and expected date of resolution within the three-month time period.
Closed on 03/25/2016	021	OCFO			The Acting CFO validate and document the immateriality determinations made related to required disclosures and the completeness and accuracy of the data used to make such determinations.
Closed on 03/25/2016	022	OCFO			The Acting CFO Validate that the reclassified amounts are presented on the appropriate lines in accordance with TFM Part 2 – Chapter 4700.
Closed on 03/25/2016	023	OCFO			The Acting CFO assess the assumptions used to prepare the closing package.
Closed on 03/24/2017	024	OCFO	OASAM		The Acting CFO coordinate with OASAM to communicate new policies and procedures, including timeliness requirements, to each Human Resource Officer responsible for initiating and tracking background investigations within his/her agency.
Closed on 03/24/2017	025	OCFO	OASAM		The Acting CFO coordinate with OASAM to train Human Resource Officers and contracting officers’ representatives to ensure a full understanding of their roles and responsibilities in accordance with the updated Personnel Security and Suitability Handbook.
Closed on 03/24/2017	026	OCFO	OIG		The Acting CFO coordinate with OIG’s Assistant Inspector General for Audit toenhance the supervisory review process to ensure all applicable reports from the Federal Audit Clearinghouse are identified, reviewed, accurately tracked, and reported to the applicable agency.
Closed on 03/25/2016	027	OCFO			Acting CFO update the Departmental Management NCFMS Accounting Classification Booklet to include all object classes used in the daily operations of DOL, including those for manual adjustments and journal entries.

Job Corps Needs to Improve Enforcement and Oversight of Student Disciplinary Policies to Better Protect Students and Staff at Centers

Audit Report to ETA, 26-15-001-03-370 issued on 02/27/2015
6 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/03/2020	001	ETA	$398,729	Require Job Corps’ centers and their respective operators to strengthen policies and procedures to ensure serious student misconduct is promptly reported, investigated, and resolved in accordance with Job Corps’ disciplinary policies.
Closed on 11/08/2017	002	ETA		The Assistant Secretary for Employment and Training clearly define all student misconduct infraction categories to ensure the infractions are properly classified, zero tolerance infractions include all significant violent offences, and all infractions are appropriately addressed. This includes providing specific definitions and/or examples for serious infractions such as physical assault with bodily harm, fighting, physical assault with intent to harm, threat of assault with intent to intimidate or coerce, and sexual harassment.
Closed on 03/03/2020	003	ETA		The Assistant Secretary for Employment and Training require regular monitoring and prompt investigation of significant increases in reported serious student misconduct.
Closed on 11/08/2017	004	ETA		Eliminate the backlog of unaddressed Level I zero tolerance and Level II infractions identified by this audit.
Closed on 03/03/2020	005	ETA		Develop and implement an effective deterrent, such as financial penalty, to better enforce centers compliance with Job Corps’ student disciplinary requirements.
	006	ETA	$48,404	Determine and work with their respective contracting personnel to recover liquidated damages for prolonging disciplinary separations and overstating on-board strength.

Allegation of Wasteful Spending Related to a Contract with Concepts, Inc.

Audit Report to OASAM, 17-15-001-07-001 issued on 11/21/2014
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/28/2015	001	OASAM	Assistant Secretary for Administration and Management ensure adequate time is allowed in planning for all acquisitions to promote and provide for full and open competition (or to obtain competition to the maximum extent practicable), sufficiently define requirements, and select the appropriate contract type.
Closed on 02/28/2015	002	OASAM	The ASAM ensure all acquisitions, including those under the simplifiedacquisition threshold, receive sufficient oversight to ensure eachacquisition is administered in accordance with the terms andconditions of the contract.
Closed on 02/28/2015	003	OASAM	The ASAM Remind agencies they are required to monitor contractors inaccordance with contract requirements.

Independent Auditors' Report on the U.S. Department of Labor's FY 2014 Consolidated Financial Statements

Audit Report to OCFO, 22-15-002-13-001 issued on 11/17/2014
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 11/19/2015	001	OCFO	OASAM	The Chief Information Officer should establish and implement formal policies, procedures, and processes to monitor third party service providers that host and operate financially relevant systems used by DOL and document these monitoring efforts.
Closed on 11/19/2015	002a	OCFO	ETA	The Assistant Secretary for ETA should correct the configuration of GEMS to ensure that multiple desk reviews for the same period are associated with the correct period, and in the interim, implement additional monitoring procedures to verify that desk review submission dates correspond with the appropriate quarterly review timeframe.
Closed on 11/19/2015	002b	OCFO	ETA	The Assistant Secretary for ETA complete the process of creating an SOP manual for all regions that will address documentation requirements for FPO follow-up communications with delinquent grantees
Closed on 11/19/2015	002c	OCFO	ETA	The Assistant Secretary for ETA upon completion and dissemination of the SOP manual, provide appropriate training to FPOs to ensure consistency in documentation of delinquent grantee communications across regions
Closed on 11/19/2015	002d	OCFO	ETA	The Assistant Secretary for ETA should provide notification to all regions that all communication with grantees should be properly documented and retained in the interim until the SOP manual is complete

Fiscal Year 2014 Federal Information Security Management Act: Bureau of Labor Statistics National Longitudinal Survey.

Audit Report to BLS, 23-15-002-11-001 issued on 11/14/2014
9 recommendations, of which 9 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 07/16/2018	01	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2015	02	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	03	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2015	04	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	05	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	06	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	07	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	08	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2015	09	BLS	This recommendation contains sensitive information and will not be posted.

Fiscal Year 2014 Federal Information Security Management Act: Job Corps Local Area Network and Wide Area Network.

Audit Report to ETA, 23-15-003-03-370 issued on 11/14/2014
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/25/2018	01	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2015	02	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2015	03	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2015	04	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2015	05	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2015	06	ETA	This recommendation contains sensitive information and will not be posted.

Fiscal Year 2014 Federal Information Security Management Act: Office of Labor Management Standards Electronic Labor Organization Reporting System.

Audit Report to OLMS, 23-15-004-04-421 issued on 11/14/2014
7 recommendations, of which 7 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 07/16/2018	01	OLMS	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	02	OLMS	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2018	03	OLMS	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	04	OLMS	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	05	OLMS	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2018	06	OLMS	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	07	OLMS	This recommendation contains sensitive information and will not be posted.

Special Report Relating to the Federal Employees' Compensation Act Special Benefit Fund.

Audit Report to OWCP, 22-15-001-04-431 issued on 11/03/2014
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/25/2016	001	OWCP			Design and implement policies and procedures, at an appropriate level of precision, to periodically assess the assumptions used to estimate the FECA actuarial liability, and to revise its methodology, if needed, based on the outcome of the assessment.
Closed on 03/25/2016	002	OWCP			Design and implement policies and procedures to validate the completeness and accuracy of benefit payment data used to estimate the FECA actuarial liability.

The District of Columbia's Department of Employment Services Has Not Implemented Key Recommendations That Addressed Causes of Improper Payments and Fraud.

Audit Report to ETA, 03-14-003-03-315 issued on 09/30/2014
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 08/05/2015	001	ETA	We recommend that the Assistant Secretary for Employment and Training require DC DOES to develop and implement policies and procedures to track the status of all audit report recommendations. These policies and procedures should prioritize the corrective actions to be taken, set milestones, and assign responsibility to the appropriate senior DC DOES official to ensure the recommendations are implemented timely and functioning as intended.
Closed on 03/26/2015	002	ETA	We recommend that the Assistant Secretary for Employment and Training require DC DOES to Regarding the first recommendation cited in Results A, determine to the extent possible, the number of claims for which issues were not detected when indicators were disabled from February 2009 through July 2010 to ensure that only eligible individuals received unemployment benefits and take necessary actions to recoup unemployment benefits that were improperly issued.
Closed on 03/26/2015	003	ETA	We recommend that the Assistant Secretary for Employment and Training require DC DOES to complete corrective actions related to the remaining eight recommendations made in the DC OIG and NASWA reports that we found were either not fully implemented or were implemented after our fieldwork.

Limited-Scope Audits Provide Inadequate Protections to Retirement Plan Participants

Audit Report to EBSA, 05-14-005-12-121 issued on 09/30/2014
5 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/05/2018	001	EBSA	We recommend the Assistant Secretary for Employee Benefits Security seek repeal of the limited-scope audit provision.
	002	EBSA	We recommend the Assistant Secretary for Employee Benefits Security provide additional formal guidance to plan administrators to identify and adequately support the fair value of plan assets.
Closed on 02/26/2020	003	EBSA	We recommend the Assistant Secretary for Employee Benefits Security establish a timetable to evaluate the feasibility of ERISA Advisory Council recommendations on limited scope audits.
Closed on 02/26/2020	004	EBSA	We recommend the Assistant Secretary for Employee Benefits Security collaborate with federal and state regulators to determine the level of examination and supervision they exercise for ERISA plans assets certified and held by custodians by:a. Establishing memoranda of understanding with, at minimum, federal regulators to share information on regulatory and examination practices and evaluating those practices; andb. Obtaining access to reports of examination by federal and state regulators to evaluate audit assurances and identify areas of concern for ERISA plan assets held and certified by qualified custodians.
Closed on 02/26/2020	005	EBSA	We recommend the Assistant Secretary for Employee Benefits Security determine whether EBSA can issue guidance on the level or form of supervision and examination by federal and state regulators needed to provide appropriate assurances for ERISA assets held in trust.

Alleged Waste of Government Funds by MSHA Employees

Audit Report to MSHA, 05-14-004-06-001 issued on 09/29/2014
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/24/2015	001	MSHA			We recommend that MSHA follow the Department of Labor’s October 2011 proceduresfor travel to conferences, contests, and meetings, as well as the MSHA clearanceprocesses implemented in 2012 and 2013. Among other things, these proceduresrequire documentation of the reason and estimated costs of the trip, and writtenjustification for the location of the event and the necessity of each traveler at the event.

DOL Compliance with Federal Environmental and Energy Performance Requirements

Audit Report to OASAM, 17-14-002-07-001 issued on 09/29/2014
3 recommendations, of which 3 are closed.

Show recommendations for 17-14-002-07-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 03/23/2016	001	OASAM	ETA	We recommend the Assistant Secretary of Administration and Management finalize protocols for tracking construction and demolition waste diversion at Job Corps centers.
Closed on 03/23/2016	002	OASAM	ETA	We recommend the Assistant Secretary of Administration and Management work with Job Corps to determine if any unused maintenance funds can be used to help meet the EO 13514 goal of 15 percent sustainable building stock by 2015.
Closed on 06/03/2015	003	OASAM		We recommend the Assistant Secretary of Administration and Management establish and implement departmental policies and procedures for regional and local planning requirements

Job Corps Contractor and DOL Procurement Practices Need Improvement

Audit Report to ETA, 26-14-002-03-370 issued on 09/24/2014
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/23/2021	001	ETA	$126,500,000	We recommend that the Assistant Secretary for Employment and Training require the Regional Job Corps Offices and respective ETA COs to refer the 4 small business set-aside contracts we identified held by AET and APS to SBA for review and guidance on corrective action, if warranted.
Closed on 03/23/2021	002	ETA		We recommend that the Assistant Secretary for Employment and Training require the Regional Job Corps Offices and respective ETA COs develop and implement a mechanism or procedures for ensuring each small business set-aside contract is free of potential violations of affiliation rules
Closed on 02/11/2021	003	ETA		We recommend that the Assistant Secretary for Employment and Training require the Regional Job Corps Offices and respective ETA COs develop and implement a comprehensive training plan for procurement staff, including training on affiliation, ostensible subcontracting, and the scope of privity
Closed on 12/17/2020	004	ETA		We recommend that the Assistant Secretary for Employment and Training require the Regional Job Corps Offices and respective ETA COs conduct the new CPSR planned for ResCare in FY 2015, or, if the new CPSR is cancelled or delayed, follow up on ResCare’s CAP, as well as the procurement weaknesses identified in ETA’s 2012 CPSR report and this OIG audit report
Closed on 03/05/2015	005	ETA	$80,465	We recommend that the Assistant Secretary for Employment and Training require the Regional Job Corps Offices and respective ETA COs develop and implement procedures to ensure ResCare complies with its center operator contract provisions and its own procurement policies and procedures, such as a memorandum to ResCare reinforcing that the centers it operates receive the required approval and documentation for purchases and that center purchases are free of micro-purchase violations.

The Charlotte Works Reorganized One-Stop Delivery System Met Most Workforce Investment Act Requirements.

Audit Report to ETA, 03-14-002-03-390 issued on 09/19/2014
9 recommendations, of which 9 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/18/2015	001	ETA		We recommend the Assistant Secretary for Employment and Training direct the NC Department of Commerce, Division of Workforce Solutions to require Charlotte Works to update its MOU with partner agencies to reflect the changes in responsibilities for its reorganized one-stop system. (Results A)
Closed on 03/18/2015	002	ETA		We recommend the Assistant Secretary for Employment and Training direct the NC Department of Commerce, Division of Workforce Solutions require Charlotte Works to procure a contractor to provide WIA services and operate the Employment Engagement Center. (Results A)
Closed on 03/18/2015	003	ETA		We recommend the Assistant Secretary for Employment and Training direct the NC Department of Commerce, Division of Workforce Solutions to require Charlotte Works to develop and implement policies and procedures to ensure that when new leases are negotiated, rent reductions are obtained and documented if there is a need for capital improvements to be made to the leased property. (Results B)
Closed on 03/18/2015	004	ETA		We recommend the Assistant Secretary for Employment and Training direct the NC Department of Commerce, Division of Workforce Solutions to require Charlotte Works to develop and implement policies and procedures requiring that the WDB’s Executive Committee is annually provided a staff salary listing for evaluation and approval. (Results E)
Closed on 03/18/2015	005	ETA		We recommend the Assistant Secretary for Employment and Training direct the NC Department of Commerce, Division of Workforce Solutions to require Charlotte Works to develop and implement policies and procedures to ensure administrative costs are properly classified and allocated to the benefiting function so they do not exceed the WIA 10 percent limitation. (Results C)
Closed on 03/18/2015	006	ETA	$59,187	We recommend the Assistant Secretary for Employment and Training direct the NC Department of Commerce, Division of Workforce Solutions to require Charlotte Works to repay $59,187 improperly used for capital leasehold improvements related to construction of the Employer Engagement Center. (Results B)
Closed on 03/18/2015	007	ETA	$66,972	We recommend the Assistant Secretary for Employment and Training direct the NC Department of Commerce, Division of Workforce Solutions to require Charlotte Works to Repay $66,972 in administrative costs that exceeded the WIA 10 percent limitation for PYs 2009 through 2011. (Results C)
Closed on 03/18/2015	008	ETA		We recommend the Assistant Secretary for Employment and Training direct the NC Department of Commerce, Division of Workforce Solutions to require Charlotte Works to review PY 2012 expenditures to identify misclassified costs between the program and administrative cost categories and determine if the WIA administrative cost limitation was exceeded and if so, repay the excess amount. (Results C)
Closed on 03/18/2015	009	ETA		We recommend the Assistant Secretary for Employment and Training direct the NC Department of Commerce, Division of Workforce Solutions to require Charlotte Works to Develop and implement policies and procedures to ensure staff salaries that exceed its market salary study are justified and documented and provided to the Board for approval. (Results E)

MSHA Laboratories Have Improved Timeliness, But the Overall Sampling Process Could Be Enhanced

Audit Report to MSHA, 05-14-002-06-001 issued on 09/19/2014
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/24/2015	001	MSHA	We recommend the Assistant Secretary for MSHA re-evaluate the appropriateness of the TATs for mine air/gas and MNM total dust samples
Closed on 09/11/2018	002	MSHA	We recommend the Assistant Secretary for MSHA establish and implement collection and mailing time standards for MNM total dust, MNM respirable dust, coal quartz, and coal respirable dust samples not overnighted by an inspector or submitted by a mine operator
Closed on 02/05/2019	003	MSHA	We recommend the Assistant Secretary for MSHA establish agency performance standards and supporting policies based on full life cycle sampling, from sample collection through lab processing, and implement a system for tracking life cycle samples exceeding the goals for all sample types;
Closed on 03/24/2015	004	MSHA	We recommend the Assistant Secretary for MSHA consider pursuing accreditation for the mobile labs if practical and economically feasible
Closed on 02/05/2019	005	MSHA	We recommend the Assistant Secretary for MSHA Take steps needed to ensure IPAL uploads occur within specific timeframes by defining timeliness goals for all sample types and addressing any technical issues that may prevent timely and successful IPAL uploads.

Recovery Act: Quality Control Review Single Audit of the South Carolina Department of Employment and Workforce for the Year Ended June 30, 2012.

Audit Report to ETA, 18-14-003-03-315 issued on 08/29/2014
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 08/29/2014	001	ETA	We recommend the Firm comply with its audit documentation policy when performing and reviewing single audits to ensure single audit projects are documented in accordance with GAGAS.
Closed on 08/29/2014	002	ETA	We recommend the Firm ensure SC DEW submits a reporting package for FY 2013 that as of March 31, 2014, was late; and reports the late FAC submissions for FYs 2010, 2011, 2012, and 2013, as a finding and recommendation.
Closed on 08/29/2014	003	ETA	We recommend SC DEW ensure future single audits submitted to FAC include in the corrective action plan anticipated completion dates for each reportedrecommendation.

The Department Has Made Significant Progress in Developing Financial Management Continuity Plans, But Critical Parts Need to Be Finalized

Audit Report to OSEC, 22-14-007-01-001 issued on 08/15/2014
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 11/26/2014	001	OSEC	The Department finalize the Playbook to include additional details around the processes, addressing at a minimum the vulnerabilities identified in this report.
Closed on 02/10/2016	002	OSEC	The Department finalize plans for the reconstitution of manually processed, interim data into a financial system of record.
Closed on 11/26/2014	003	OSEC	The Department finalize plans for the transition of NCFMS assets and processes to a new service provider.
Closed on 11/26/2014	004	OSEC	The Department continue to timely communicate to key stakeholders the results and updates to the Playbook and other service continuity plan documents.
Closed on 11/26/2014	005	OSEC	The Department continue to seek and incorporate guidance from key stakeholders, such as the EMC, during development of comprehensive plans for the continuity and recovery of the essential financial activities.
Closed on 11/26/2014	006	OSEC	The Department finalize the consideration of using an available shared service provider offering a standardized integrated financial management system as recommended by OMB.

Job Corps Needs to Improve Controls Over Student Travel Funds

Audit Report to ETA, 26-14-001-03-370 issued on 04/29/2014
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/28/2015	001	ETA		Assistant Secretary for Employment and Training require Job Corps' centers toimprove internal controls to ensure center student travel expenses are allowable, necessary, prudent, and competitively bid. This includes reviewing student travel expenses for compliance with the FTR, OMB, DLMS, and Job Corps’ requirements and adherence to the competitive sourcing requirements provided in the FAR, as well as ensuring adequate supporting evidence (e.g., invoices, receipts, bid documentation) is maintained and readily available for examination.
Closed on 02/28/2015	002a	ETA		Assistant Secretary for Employment and Training require Job Corps to improve Job Corps’ internal controls, such as management processes and oversight, to ensure center student travel expenses are allowable, necessary, prudent, and competitively bid. These improvements include requiring centers to utilize discounted government airfares whenever possible; establishing budgets for each center and ensuring adherence to established spending limits; and regularly reviewing expenses claimed by centers for compliance with the FTR, OMB, DLMS, and Job Corps’ requirements, adherence to the competitive sourcing requirements provided in the FAR, and adequate supporting documentation (e.g., invoices, receipts, bid documentation).
Closed on 02/28/2015	002b	ETA	$5,062,368	This amount was derived from the total of $249,477 in questioned prepaid debit card costs, $116,633 in wasteful spending, $496,258 in lost discounts, and $4.2 million in estimated questioned purchase card transactions.
Closed on 09/25/2015	003	ETA		Assistant Secretary for ETA require JC to determine why its centers’ government purchase card accounts were suspended and improve necessary controls to ensure the corresponding bills are reviewed for compliance with the FTR, OMB, DLMS, and Job Corps’ requirements and paid timely.
Closed on 09/21/2020	004	ETA	$289,224	Assistant Secretary for ETA require JC to collect $289,224 ($249,477 + $39,747) in questioned costs from the applicable center operators.

MSHA Has Taken Steps to Detect and Deter Underreporting of Accidents and Occupational Injuries and Illnesses, But More Action Is Still Needed

Audit Report to MSHA, 05-14-001-06-001 issued on 03/31/2014
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/28/2015	001	MSHA			Assistant Secretary for MSHA expand upon and enhance MSHA’s knowledge of underreporting by deriving better estimates of its overall occurrence
Closed on 02/05/2016	002	MSHA			Assistant Secretary for MSHA develop and implement policy guidance on operator programs relating to the reporting of work-related injuries or illnesses, addressing retaliation against miners for reporting, and encouraging miner reporting of work-related injuries or illnesses.

EBSA Could Improve Its Usage of Form 5500 Data

Audit Report to EBSA, 05-14-003-12-121 issued on 03/31/2014
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/25/2018	001	EBSA	Assistant Secretary for Employee Benefits Security include deficiency trends identified by 5500 data as a component of a multi-pronged approach to determining OCA’s case mix.
Closed on 02/26/2020	002	EBSA	Assistant Secretary for EBSA determine which Form 5500 data items are not currently searchable and add appropriate data fields to the Form 5500 to allow mining of this data.
Closed on 09/25/2018	003	EBSA	Assistant Secretary for EBSA maintain a log or other form for tracking change proposals for the Form 5500, along with their ultimate disposition.
Closed on 09/18/2019	004	EBSA	Assistant Secretary for EBSA improve EFAST 2’s public search function by making searches more user-friendly and by building logic into the search algorithms.

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements for the Year Ended September 30, 2013

Audit Report to OCFO, 22-14-006-13-001 issued on 03/31/2014
28 recommendations, of which 28 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 03/29/2018	001	OCFO		CFO monitor journal entries and provide training to applicable supervisors to ensure they are performing sufficient reviews of journal entries and related documentation before the entries are posted.
Closed on 08/27/2018	002	OCFO		CFO develop and implement procedures for all agencies to assess the aggregate impact of all entries that were made during the current fiscal year to correct prior-year balances.
Closed on 11/17/2014	003	OCFO		CFO develop and implement an automated log of instances of the manual override of the funds controls and related management review procedures. Until an automated solution can be achieved, enhance policies and procedures to include procedures addressing the completeness of the listing of instances of the manual override of the funds control.
Closed on 11/17/2014	004a	OCFO	ETA	CFO Coordinate with ETA to ensure the completeness and accuracy of the OJC HHS-PMS reconciliation.
Closed on 11/17/2014	004b	OCFO	ETA	CFO Coordinate with ETA to ensure the OJC HHS-PMS reconciliation is reviewed by an individual other than the preparer and that this review is documented.
Closed on 11/17/2014	005	OCFO	BLS	CFO coordinate with respective angencies to ensure that procedures for BLS grants are developed and implemented to clearly demonstrate appropriate segregation of duties in the grant award and modification process.
Closed on 11/17/2014	006	OCFO	VETS	CFO coordinate with respective angencies to ensure that VETS and OSHA work with the Assistant Secretary for Employment and Training to research and identify why E-Grants does not consistently require an accountant’s review prior to a grant modification’s approval, and implement appropriate corrective action.
Closed on 03/29/2018	007	OCFO	OASAM	CFO coordinate with OASAM to enforce minimum documentation requirements to support compliance with the FAR.
Closed on 03/24/2017	008	OCFO	OASAM	CFO coordinate with OASAM to develop and implement monitoring procedures to ensure compliance with the FAR regarding competitive contracts
Closed on 11/17/2014	009	OCFO		CFO develop and implement policies and procedures related to the minimum documentation requirements when differences are identified in performing the reconciliation of UTF to BPD ending FBWT
Closed on 02/28/2015	010	OCFO		CFO design OCFO’s net present value calculation of projected cash flows for the Black Lung program to properly calculate average duration of cash flows, and utilize the interest rates published by Treasury as of the start of the projection period for Treasury loans to government agencies.
Closed on 11/17/2014	011	OCFO	OIG	CFO Coordinate with OIG to ensure single audit desk review procedures are updated to include a supervisory review process that ensures all applicable reports from the FAC are identified, reviewed, accurately tracked, and resolved.
Closed on 11/17/2014	012	OCFO		CFO develop and implement formal policies and procedures to describe the UDO review process, including the appropriate level of detail and minimum documentation requirements.
Closed on 11/17/2014	013	OCFO		CFO implement a plan of action to record correcting entries in both the subsidiary ledger and the general ledger, as appropriate, based on the results of its analysis over non-federal accounts payable.
Closed on 11/17/2014	014	OCFO	OASAM	CFO coordinate with OASAM to develop and implement policies and procedures that require a review of batch transactions subsequent to their posting to ensure accuracy.
Closed on 11/17/2014	015	OCFO		CFO specify a threshold for identifying significant differences in the monthly GWA reconciliation that will be prioritized for resolution and periodically review the threshold for reasonableness
Closed on 11/17/2014	016	OCFO		CFO update the SF-224 Reporting Procedures Manual to include a requirement that follow-up with agencies that do not submit the FMS 6652 reconciliations by the established due date occur the day after the reconciliation is due.
Closed on 03/25/2016	017	OCFO		CFO develop and implement formal policies and procedures to assess the aggregate impact of correcting prior year errors in the current year and to document the materiality analysis of such errors.
Closed on 11/17/2014	018	OCFO		CFO expand future years’ MD&A to include forward-looking information identified in SFFAS No. 15 and OMB Circular A-136.
Closed on 11/17/2014	019	OCFO		CFO analyze and revise as needed internal timelines for agencies to provide performance measure information to the OCFO for the MD&A to allow sufficient time for OCFO review and coordination of any appropriate changes to submitted information.
Closed on 03/25/2016	020	OCFO		CFO develop and implement procedures to identiffy, analyze, and document significant fluctuations in closing package data from year to year.
Closed on 11/17/2014	021	OCFO		CFO develop and implement policies and procedures requiring the COR to notify accountants of the substantial completion of a project within a specified timeframe (e.g., within five business days of certifying substantial completion).
Closed on 11/17/2014	022	OCFO		CFO develop and implement procedures to inventory land on a periodic basis.
Closed on 11/17/2014	023	OCFO		CFO develop and implement review procedures to ensure that a complete set of supporting documentation for each PP&E addition is readily available.
Closed on 11/17/2014	024	OCFO	OASAM	CFO coordinate with OASAM to develop policies and procedures monitor HROs to ensure compliance with ICD HRC-3 procedures.
Closed on 03/25/2016	025	OCFO	OASAM	CFO coordinate with OASAM Security Center to ensure appropriate resources are dedicated to update existing policies and procedures to (a) reflect current roles and responsibilities; (b) specify the appropriate time period for completing and reviewing the PIC form; and (c) implement monitoring procedures over the bi-weekly report of all recent Federal hires and the status of each new employee’s background investigation.
Closed on 03/25/2016	026	OCFO	OASAM	CFO coordinate with OASAM Security Center to ensure department-wide policies and procedures are developed and implemented to monitor the initiation of background investigations for DOL contractors. Specifically, these policies and procedures should address (a) the development and maintenance of a tracking mechanism for all contractors placed into position that captures their start dates and dates of background investigation initiation, and (b) monitoring activities to be performed by the OASAM Security Center to ensure compliance with 5 CFR 731.106 and DOL policies for contractors.
Closed on 11/17/2014	027	OCFO	ETA	CFO review the current procedures for grant accrual reversals within NCFMS and develop procedures that require accrual reversals prior to the recording of actual cost reports
Closed on 11/17/2014	028	OCFO	ETA	CFO develop and implement procedures to determine if invoices received prior to year end that could not be processed until the next fiscal year were properly included in the applicable expense accrual (e.g., though a look-back analysis in the case of accrual estimates).

FY 2013 Audit of Consolidated Financial Statements - Information Technology Control Deficiencies Related to the Office of the Chief Financial Officer New Core Financial Management System and PeoplePower

Audit Report to OCFO, 22-14-013-13-001 issued on 03/31/2014
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 08/01/2018	001	OCFO			This recommendation contains sensitive information and will not be posted.

FY 2013 Audit of the Consolidated Financial Statements - Information Technology Control Deficiencies Related to the OWCP Automated

Audit Report to ESA, 22-14-014-04-001 issued on 03/31/2014
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 08/01/2018	001	ESA			This recommendation contains sensitive information and will not be posted.

FY 2013 Audit of the Consolidated Financial Statements - Information Technology Control Deficiencies Related to the ETA E-Grants System, Unemployment Insurance Database Management System, and General Support System

Audit Report to ETA, 22-14-015-03-001 issued on 03/31/2014
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2018	001	ETA			This recommendation contains sensitive information and will not be posted.

FY 2013 Audit of the Consolidated Financial Statements - Information Technology Control Deficiencies Related to the OASAM E-Procurement System and Employee Computer Network/Departmental Computer Network

Audit Report to OASAM, 22-14-016-07-001 issued on 03/31/2014
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 08/01/2018	001	OASAM			This recommendation contains sensitive information and will not be posted.

VETS' Oversight of Florida's Jobs for Veterans State Grants Program Needs to be Strengthened

Audit Report to VETS, 06-14-001-02-001 issued on 03/27/2014
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/19/2014	001	VETS	Assistant Secretary for Veterans’ Employment and Training develop new JVSG guidance to ensure DVOP specialists provide and document intensive services for eligible veterans who have significant barriers to employment by requiring DVOP specialists to identify and document the veterans’ barriers, and use the case management approach when providing intensive services.
Closed on 05/19/2014	002	VETS	Assistant Secretary for Veterans' Employment and Training develop new JVSG monitoring procedures for reviewing intensive services documentation maintained by DVOP specialists. These new procedures should require the review of case notes and supporting intensive services documentation as part of DVETS’ monitoring activities.
Closed on 05/19/2014	003	VETS	Assistant Secretary for Veterans' Employment and Training develop new JVSG procedures that verify state JVSG performance data.

Recovery Act: Outcomes From On-The-Job Training National Emergency GrantsReport

Audit Report to ETA, 18-14-001-03-390 issued on 03/25/2014
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 10/20/2014	001	ETA			Acting Assistant Secretary for Employment and Training require grantees to follow ETA guidance and ensure OJT contracts are designed in compliance with the terms and conditions of the grant, including documentation requirements.
Closed on 03/05/2019	002	ETA		$362,267	Acting Assistant Secretary for ETA recover $362,267 in questioned costs, as appropriate. This includes making a final determination of unsupported costs and inaccurate payments or overpayments.

Improvements Needed to DOL’s Capital Planning and Investment Controls for Managing Information Technology Investments

Audit Report to OASAM, 23-14-009-07-723 issued on 03/25/2014
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/25/2019	001	OASAM	We recommended the Chief Information Officer perform a DOL-wide review of the IT Portfolio and the Investment Management Process to verify classification of all IT investments meets DOL’s policies and procedures.
Closed on 09/25/2019	002	OASAM	We recommended the CIO update IT capital planning and investment control policies, procedures, and documentation to reflect and clarify: (a) use of the capital planning tool, and (b) the comprehensiveness of the investment management process and enforcement to maintain required eCPIC documentation for critical processes involving select, control, and evaluate phases.
Closed on 09/25/2019	003	OASAM	We recommended the CIO implement an investment management framework consistent with NIST SP 800-65 and which aligns with GAO’s ITIM maturity framework to strengthen DOL’s approach to IT investment management.

HR Works Implementation Review

Audit Report to OASAM, 23-14-011-07-727 issued on 02/10/2014
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/25/2014	001	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2014	002	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2014	003	OASAM	This recommendation contains sensitive information and will not be posted.

Cloud Email Services Implementation Review

Audit Report to OASAM, 23-14-010-07-727 issued on 01/31/2014
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/25/2015	001	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2015	002	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2015	003	OASAM	This recommendation contains sensitive information and will not be posted.

Controls Over the Release of the UI Weekly Claims Report Need Improvement

Audit Report to ETA, 17-14-001-03-315 issued on 01/02/2014
7 recommendations, of which 7 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 06/22/2020	001	ETA		Acting Assistant Secretary for ETA in consultation with OMB and other federal agencies who provide pre-release access via press lock-ups, develop and implement a strategy to achieve an equitable release of the Claims Report and eliminate any competitive advantage that news organizations inside the lock-up and their clients may have; or, absent a viable solution, consider discontinuing the use of the press lock-up to provide news organizations pre-release access to the Claim Report
Closed on 07/14/2014	002	ETA		Develop written policies and procedures for its Claims Report release process, including practices for data collection, report compilation and review, data security/handling, and breach handling.
Closed on 11/19/2014	003	ETA		Ensure policies and procedures require embargoed data be encrypted prior to being removed from the physically secure office or e-mailed in electronic format.
Closed on 11/19/2014	004	ETA		Strengthen ETA’s confidentiality policy to cover unauthorized use, require affidavits be signed by all personnel with pre-release access, define “proper authority,” identify consequences of non-compliance, and require annual recertification or refresher training.
Closed on 11/19/2014	005	ETA		Develop policies and procedures to periodically review affidavits on file to ensure all individuals with potential access to embargoed data have signed an affidavit and ETA’s records are accurate and current.
Closed on 02/25/2015	006	ETA		Strengthen procedures for testing and posting the Claims Report to address issues with the current procedures identified in this report.
Closed on 02/25/2015	007	ETA	BLS	The Bureau of Labor Statistics (BLS) also uses a press-lock up to provide pre-release access to Principal Federal Economic Indicators it publishes, such as the Employment Situation Report and the Consumer Price Index, as do other federal. Accordingly, we recommend that BLS also work with OMB, which provides guidance on pre-release access to final statistical products and other federal agencies who provide pre-release access via press lock-ups, to implement a strategy designed to eliminate any competitive advantage that news organizations present in the lock-up and/or their clients may have; or, absent a viable solution, consider discontinuing the use of the press lock-up that provides news organizations pre-release access.

Voluntary Protection Program: Controls Are Not Sufficient to Ensure Only Worksites With Exemplary Safety and Health Systems Remain in the Program

Audit Report to OSHA, 02-14-201-10-105 issued on 12/16/2013
7 recommendations, of which 7 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 12/11/2020	001	OSHA	Assistant Secretary for Occupational Safety and Health reevaluate the policy of allowing worksites with high injury and illness rates to stay in VPP for up to 6 years to ensure that only employers who operate systems which meet the objective of the VPP program are allowed to participate.
Closed on 10/29/2018	002	OSHA	Assistant Secretary for OSHA improve data reliability by using one database with appropriate information controls, or implement processes ensuring reconciliations of VPP databases are conducted regularly and before reports on VPP statistics are generated.
Closed on 10/26/2015	003	OSHA	The Assistant Secretary for OSHA monitor implementation of VPP Memorandum #7 to ensure sites with fatalities and enforcement actions are addressed consistently and timely.
Closed on 12/11/2020	004	OSHA	Assistant Secretary for OSHA establish a system to analyze inspection information for continuous improvement of VPP.
Closed on 10/26/2015	005	OSHA	Assistant Secretary for OSHA establish a control to monitor whether sites with higher than industry average injury and illness rates are consistently and timely addressed within VPP.
Closed on 10/29/2018	006	OSHA	Assistant Secretary for OSHA develop and implement processes and priorities that will ensure participants are evaluated timely for continuing eligibility for VPP. In developing these processes and priorities, OSHA should evaluate all viable options to ensure that the integrity of the program is maintained given the constraints of its available resources.
Closed on 10/29/2018	007	OSHA	Assistant Secretary for OSHA ensure reliable injury and illness data are used to report VPP successes tied with injury and illness statistics.

Independent Auditors' Report on the U.S. Department of Labor's FY 2013 Consolidated Financial Statements

Audit Report to OCFO, 22-14-002-13-001 issued on 12/16/2013
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 11/19/2015	001a	OCFO	ETA	The Assistant Secretary for ETA should revise current management review procedures to ensure that all aspects of the grant accrual accuracy analysis are properly reviewed and approved to prevent potential errors in the preparation of the analysis
Closed on 11/17/2014	001b	OCFO	ETA	The Assistant Secretary for ETA should update grant accrual review procedures to include assessing and documenting the reasonableness of management’s expectations for the grant accrual each period by comparing historical accrual data to actual recorded grant expenses and taking relevant changes into consideration; estimated grant accruals outside the range of management’s expectations should be investigated and resolved
Closed on 11/17/2014	001c	OCFO	ETA	The Assistant Secretary for ETA should require individuals performing supervisory reviews to verify the accuracy of the grant accrual data and calculations
Closed on 08/27/2018	001d	OCFO	ETA	The Assistant Secretary for ETA should develop and implement a monitoring procedure to ensure changes to original regional site visit plans are appropriate and accurately documented
Closed on 11/19/2015	001e	OCFO	ETA	The Assistant Secretary for ETA should update written policies and procedures to include specific guidance on monitoring the timely completion of regional on-site monitoring
Closed on 11/17/2014	001f	OCFO	ETA	The Assistant Secretary for ETA should update written policies and procedures to include specific documentation requirements for GEMS to support the conclusions included in the on-site monitoring review reports
Closed on 11/19/2015	001g	OCFO	ETA	The Assistant Secretary for ETA should develop and implement monitoring controls to determine that on-site monitoring review reports are timely issued and uploaded into GEMS with the appropriate documentation
Closed on 11/17/2014	001h	OCFO	ETA	The Assistant Secretary for ETA should adhere to existing written policies and procedures for evaluating and documenting grantee risk
Closed on 11/17/2014	001i	OCFO	ETA	The Assistant Secretary for ETA should develop and implement monitoring procedures to review FPOs’ risk factors quarterly on a sample basis
Closed on 11/17/2014	001j	OCFO	ETA	The Assistant Secretary for ETA should develop and implement a staffing contingency plan to address potential future FPO turnover or staff shortages
Closed on 11/17/2014	001k	OCFO	ETA	The Assistant Secretary for ETA should update written policies and procedures to require FPOs to document communication with delinquent grantees in a standardized manner

Fiscal Year 2013 Federal Information Security Management Act: DOL Entity-wide Testing

Audit Report to OASAM, 23-14-006-07-725 issued on 11/14/2013
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/28/2018	01	OASAM			This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2019	02	OASAM			This recommendation contains sensitive information and will not be posted.

Navajo Nation Did Not Adequately Manage Workforce Investment Act Grants and Could Serve More Participants with Available Funds

Audit Report to ETA, 02-13-202-03-355 issued on 09/30/2013
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/26/2020	001	ETA		Acting Assistant Secretary for Employment and Training require NDWD to:1. Implement accounting policies and procedures to properly allocate personnel and non-personnel costs. Furthermore, the NNOOC Policy Manual should be implemented and include practices for identifying unallowable costs.
Closed on 12/20/2018	002	ETA		Acting Assistant Secretary for Employment and Training require NDWD to conduct training with staff on accurate data reporting, and participant follow-up procedures.
Closed on 03/05/2017	003	ETA	$8,000,000	Acting Assistant Secretary for Employment and Training recover questioned costs of $8 million, or obtain appropriate support.
Closed on 12/20/2018	004a	ETA	$8,500,000	Acting Assistant Secretary for Employment and Training develop a policy for recapture and reallocation of excess carryover funds for INAP grants.For NDWD, ensure that all NDWD’s carryover funds are either better used to serve participants or recouped and redistributed. This can be accomplished by providing technical assistance to NDWD to serve additional eligible participants as appropriate or by recouping $8.5 million of excess carryover funds to be put to better use by other INAP grantees.
Closed on 12/20/2018	004b	ETA	$2,700,000	Develop a policy for recapture and reallocation of excess carryover funds for INAP grants.For other INAP grantees, evaluate the $2.7 million in excess carryover funds and recover funds, as appropriate. In doing so, ETA should try to reallocate or re-obligate funds before the period of availability expires so funds could be better used to assist tribes that are in need. If not, funds should be returned to the Treasury
Closed on 12/20/2018	005	ETA		Ensure appropriate follow-up is performed to resolve findings and corrective actions after on-site monitoring reviews.

Improvements are Needed by the Northwest Pennsylvania Workforce Investment Board to Ensure Services are Documented and Participants Find Jobs Related to the Training Received

Audit Report to ETA, 03-13-002-03-390 issued on 09/30/2013
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 11/30/2016	001	ETA	Acting Assistant Secretary for Employment and Training direct L&I to require the Board to develop and implement policies and procedures requiring caseworkers to document in participant case files the services they provide.
Closed on 11/30/2016	002	ETA	Acting Assistant Secretary for Employment and Training direct L&I to require the Board to develop and implement policies and procedures to ensure caseworkers comply with ETA requirements that WIA participants are exited from the program after 90 days without a service, using the last date of service as the exit date.
Closed on 11/30/2016	003	ETA	Acting Assistant Secretary for Employment and Training direct L&I to require the Board to develop and implement policies and procedures for monitoring contractors who provide WIA services to ensure they comply with the requirements for documenting services in the case files and exiting WIA participants from the program after 90 days without a service, using the last date of service as the exit date.
Closed on 11/19/2014	004	ETA	Acting Assistant Secretary for Employment and Training direct L&I to require the Board to conduct a study or analysis to determine why participants did not obtain employment related to the training received and use results to develop strategies to increase the percentage of participants who receive training services find related employment.

MSHA Should Continue to Reassess and Make Improvements to its Role in Mine Rescue Contests

Audit Report to MSHA, 05-13-004-06-001 issued on 09/30/2013
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/11/2014	001	MSHA		Assistant Secretary for Mine Safety and Health issue guidance requiring that MSHA’s contracting officials are involved in procurement actions from the outset and throughout the process.
Closed on 03/11/2014	002	MSHA		Assistant Secretary for MSHA further develop policies and controls that ensure the contests are operated in compliance with laws and regulations or relinquish MSHA’s role as organizer and host of all future contests.
Closed on 03/11/2014	003	MSHA	$326,308	Assistant Secretary for MSHA ensure the $326,308 balance in the coal fund is secured and none of the funds are spent until a decision has been made as to the appropriate disposition of those funds.
Closed on 03/11/2014	004	MSHA		Assistant Secretary for MSHA Request a decision from the GAO as to (a) whether MSHA could legally charge and retain fees for its mine rescue contests pursuant to the Independent Offices Appropriations Act, or any other statute, and (b) the appropriate disposition of the existing coal fund balance.

MSHA Can Improve Its Section 110 Special Investigations Process

Audit Report to MSHA, 05-13-008-06-001 issued on 09/30/2013
3 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
	001	MSHA	We recommend that MSHA: Review goal monitoring activities and assess the validity of established §110 special investigations goals and implement either revised activities or goals to ensure MSHA initiates and submits cases on a more timely basis.
	002	MSHA	We recommend that MSHA: Review and assess the documentation requirements in the current Handbook, revise it as appropriate, and provide documentation training for Special Investigators and TCIO personnel.
Closed on 09/25/2015	003	MSHA	We recommend that MSHA: Pending planned enhancements to MSIS, take steps to consolidate information from various systems (ad hoc and MSIS) into a single source to facilitate the management of all aspects of investigations.

EBSA Needs to Provide Additional Guidance and Oversight to ERISA Plans Holding Hard-to Value Alternative Investments

Audit Report to EBSA, 09-13-001-12-121 issued on 09/30/2013
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/26/2020	001a	EBSA	Assistant Secretary for Employee Benefits Security improve current protections under current authority to provide guidance to plan administrators to identify and adequately support the fair market value of hard-to-value plan assets
Closed on 02/26/2020	001b	EBSA	Assistant Secretary for Employee Benefits Security improve current protections under current authority to evaluate and determine the feasibility of ERISA Advisory Council recommendations on hard-to-value alternative investments
Closed on 01/15/2015	002a	EBSA	Assistant Secretary for Employee Benefits Security Improve enforcement case file reviews by adding procedures to ensure that plan administrators obtain independent valuations or use an analytical process to determine their fair market value of hard-to-value plan assets.
Closed on 01/15/2015	002b	EBSA	Assistant Secretary for Employee Benefits Security improve enforcement case file reviews by adding procedures to evaluate the type of audit performed, testing of valuation by plans’ IQPAs for to hard-to-value investments, and make referrals to the Office of Chief Accountant when issues arise regarding potential substandard audit quality.
Closed on 01/15/2015	002c	EBSA	Assistant Secretary for Employee Benefits Security Improve enforcement case file reviews by adding procedures to ensure regions share best practices as a result of their regional enforcement initiatives for hard-to-value investments.
Closed on 02/26/2020	003	EBSA	Assistant Secretary for Employee Benefits Security improve Form 5500 data collection, analysis, and targeting of plans with hard-to-value investments.

Fiscal Year 2013 Federal Information Security Management Act: EBSA General Support System Testing

Audit Report to EBSA, 23-13-012-12-001 issued on 09/30/2013
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/05/2018	01	EBSA			This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2018	02	EBSA			This recommendation contains sensitive information and will not be posted.

Fiscal Year 2013 Federal Information Security Management Act: Mine Safety and Health Administration General Support System Testing

Audit Report to MSHA, 23-13-013-06-001 issued on 09/30/2013
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 04/21/2014	01	MSHA			This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	02	MSHA	OASAM		This recommendation contains sensitive information and will not be posted.

Fiscal Year 2013 Federal Information Security Management Act: Appeals Management System Testing

Audit Report to OSEC, 23-13-010-01-100 issued on 09/27/2013
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/30/2014	01	OSEC			This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	02	OSEC			This recommendation contains sensitive information and will not be posted.

Fiscal Year 2013 Federal Information Security Management Act: Mine Safety and Health Administration Standardized Information System Testing

Audit Report to MSHA, 23-13-027-06-001 issued on 09/27/2013
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 04/21/2014	01	MSHA			This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	02	MSHA			This recommendation contains sensitive information and will not be posted.

Job Corps National Contracting Needs Improvement to Ensure Best Value

Audit Report to ETA, 26-13-004-03-370 issued on 09/27/2013
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/05/2017	001	ETA		Develop and implement procedures and provide training as needed to ensure contracting officers, contracting specialists, and contracting officers’ representatives are up-to-date on applicable FAR and DOL requirements before awarding and managing sole source or competitive contracts.
Closed on 03/05/2017	002	ETA		Review future Job Corps’ National contracts for FAR and DOL compliance prior to approving any procurement actions.
Closed on 03/05/2017	003	ETA		Develop standard operating procedures using the Standards for Internal Control in the Federal Government to develop and implement the missing procedures for requesting and reviewing invoices from Job Corps’ national training contractors.
Closed on 09/28/2018	004	ETA	$351,207	Recover questioned costs as appropriate on the amount of costs claimed that lacked supporting documentation for the other eight Job Corps national contracts.

Fiscal Year 2013 Federal Information Security Management Act: Employee Retirement Income Security Act Filing Acceptance System Testing

Audit Report to EBSA, 23-13-026-12-001 issued on 09/26/2013
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2014	001	EBSA			This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2014	002	EBSA			This recommendation contains sensitive information and will not be posted.

Fiscal Year 2013 Federal Information Security Management Act: Matter Management System Testing

Audit Report to SOL, 23-13-011-08-001 issued on 09/24/2013
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/26/2014	01	SOL			This recommendation contains sensitive information and will not be posted.
Closed on 09/26/2014	02	SOL			This recommendation contains sensitive information and will not be posted.

Controls Over Travel Card Accounts Need Strengthening

Audit Report to OCFO, 17-13-001-13-001 issued on 09/13/2013
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/25/2014	001	OCFO	We recommend the CFO require A/OPCs to close the travel card accounts of separated employees that are still open and develop policies and procedures for informing A/OPCs to close travel card accounts on or before date of separation to meet the requirements of the U.S. DOL Charge Card Management Plan for Travel Card Services.
Closed on 02/25/2014	002	OCFO	We recommend the CFO enforce established policies and procedures to conduct periodic reviews of travel card accounts to ensure cards are needed by the employees to which they are issued.
Closed on 02/25/2014	003	OCFO	The CFO increase monitoring of the travel card program to ensure A/OPCs receive required training and are closing travel card accounts timely.
Closed on 02/25/2014	004	OCFO	The CFO increase monitoring of the charge card reports and E2 to ensure travel card accounts are being used in accordance with regulations and guidance.
Closed on 09/18/2014	005	OCFO	The CFO follow up with component agency officials to ensure that appropriate actions are taken against employees who have used their travel card for unauthorized transactions.
Closed on 02/25/2014	006	OCFO	Provide reminder to DOL component agency staff on their responsibilities when reviewing travel vouchers and increase monitoring of E2 to ensure documentation for expenses over $75 dollars are included with the vouchers

Audit of Recovery Act: Required Employment and Case Management Services Under the Trade and Globalization Adjustment Assistant Act of 2009”

Audit Report to ETA, 18-13-003-03-330 issued on 08/06/2013
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/28/2015	001	ETA	Develop a process to notify states to provide evidence of compliance in meeting future legislative requirements.
Closed on 02/28/2015	002	ETA	Complete the data validation program for FY 2013 TAPR data in accordance with OMB Circular A-11. This should include validation procedures for ETA to compare a sample of state reported data to source documentation, as well as establish procedures to ensure states are accountable for correcting data if ETA identifies significant error rates.
Closed on 02/28/2015	003	ETA	Require states to conduct internal assessments of data integrity established by ETA, and comply with accountability procedures if ETA identifies significant error rates.
Closed on 02/28/2015	004	ETA	Include calculation formulas and actual participant numbers for computing performance measures in ETA’s published reports and on its website.

Recovery Act, OSHA Activities Under the Recovery Act

Audit Report to OSHA, 18-13-004-10-105 issued on 07/16/2013
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/05/2016	001	OSHA			Assistant Secretary for Occupational Safety and Health develop and provide a clearly defined framework for implementing a temporarily funded inspection program. The process should specify the criteria and supporting documentation necessary for the program.
Closed on 04/21/2014	002	OSHA			Assistant Secretary for OSHA ensure the origin of all inspections, including those temporarily funded, is documented, and that this data is captured in OIS.

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements For the Year Ended September 30, 2012

Audit Report to OCFO, 22-13-006-13-001 issued on 06/04/2013
16 recommendations, of which 16 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/25/2016	001	OCFO			CFO develop and implement monitoring controls to ensure that individuals are performing sufficient reviews of expenses and related documentation before expenses are posted to ensure they are adequately supported.
Closed on 11/17/2014	001b	OCFO			CFO develop and implement a process to identify and accumulate prior period errors that management determined to be immaterial and corrected through the current year activity. Management’s materiality assessment should be documented.
Closed on 03/25/2016	002a	OCFO			CFO work with other DOL agencies to provide training to address the minimum procedures that should be performed to complete an adequate supervisory review of transactions prior to entry in the general ledger.
Closed on 03/25/2016	002b	OCFO			CFO work with other DOL agencies to provide training to address the minimum procedures that should be performed to monitor obligation balances for validity.
Closed on 03/25/2016	002c	OCFO			CFO work with other DOL agencies to provide training to address the minimum documentation requirements needed to sufficiently support recorded transactions
Closed on 11/17/2014	002d	OCFO		$428,900,000	CFO should perform an analysis of UDOs to identify remaining errors that resulted from the migration to NCFMS, and make corrections as necessary.
Closed on 11/17/2014	003a	OCFO			CFO develop and implement formal policies and procedures to periodically obtain and review the results of the agencies’ review of their UDOs.
Closed on 03/25/2016	003b	OCFO			CFO develop and implement formal policies and procedures to confirm that agencies have deobligated expired and invalid UDOs timely in the general ledger or deobligate them on the agencies’ behalf.
Closed on 12/16/2013	004	OCFO			CFO perform a comprehensive analysis over non-federal accounts payable to identify transactions that are not supported and record correcting entries both in the subsidiary ledger and the general ledger, as appropriate.
Closed on 12/16/2013	005a	OCFO			CFO enhance policies and procedures to require the performance of an annual analysis of cost allocations among programs and agencies.
Closed on 12/16/2013	005b	OCFO			CFO enhance policies and procedures to require the maintenance of documentation supporting this analysis and related revisions made, if necessary, to the cost allocation methodology.
Closed on 11/17/2014	006a	OCFO			CFO develop and implement policies and procedures requiring batch transactions processed by the shared service provider to be approved in NCFMS by a separate individual to ensure the transactions were properly posted.
Closed on 11/17/2014	006b	OCFO			CFO periodically review the privileges of NCFMS approvers to ensure their privileges are configured appropriately.
Closed on 12/16/2013	007	OCFO			CFO develop formal policies and procedures over the budgetary to proprietary reconciliation that require the investigation of all material variances and the documentation of the rationale for each material variance that is determined to have no material impact on budgetary to proprietary relationships.
Closed on 12/16/2013	008a	OCFO			CFO record journal entries to correct the misclassified amounts identified above to their proper USSGL accounts in the general ledger.
Closed on 12/16/2013	008b	OCFO			CFO develop and implement procedures to properly record these transactions in the future.
Closed on 11/17/2014	008c	OCFO			CFO assign one agency to be responsible for recording both the budgetary and proprietary journal entries for economic events, or if separate agencies continue to record the entries, develop and implement procedures that require those agencies to coordinate appropriately to ensure almost simultaneous recording.
Closed on 11/17/2014	009a	OCFO			CFO enhance documentation of DOL’s final internal control assessment and related rationale.
Closed on 11/17/2014	009b	OCFO			CFO enhance documentation of DOL’s consideration of relevant external audit results.
Closed on 11/17/2014	009c	OCFO			CFO enhance the FMFIA process to include additional testing of controls for DOL IT systems not covered by SSAE No. 16 reports to ensure all significant deficiencies and material weaknesses are identified.
Closed on 12/16/2013	009d	OCFO			CFO revise the OCFO internal financial reporting timeline to include a separate deliverable for a preliminary draft FMFIA assurance statement and SADs due annually in September.
Closed on 12/16/2013	010a	OCFO	OASAM		Director of HRC continue implementation and monitoring of ICD HRC-3 and its requirements for reviewing, researching, certifying, and reporting items identified on the Reconciliation Reports.
Closed on 07/16/2020	010b	OCFO	OASAM		Director of HRC develop, implement, and monitor policies and procedures for reconciling deductions data provided by NFC on a bi-weekly basis to DOL’s records to arrive at an employee’s net pay and total benefits expense.
Closed on 12/16/2013	011a	OCFO			CFO enhance and fully implement the new quality control process for reviewing monthly GWA Account Statement reconciliations prepared by other DOL agencies to ensure that sufficient documentation to support the research and resolution of individual differences is maintained
Closed on 11/17/2014	011b	OCFO			CFO enhance DOL’s GWA Account Statement reconciliation policies and procedures to specify that (a) all differences identified in the reconciliation process be resolved within three months and (b) monthly reconciliations be prepared and reviewed within a certain timeframe that allows for timely identification and resolution of differences (e.g., within 30 days of month-end).
Closed on 11/17/2014	012a	OCFO			Acting Commissioner of the Bureau of Labor Statistics, the Acting Director of the Office of Workers’ Compensation Programs, the Acting Administrator of the Wage and Hour Division, the Assistant Secretary for Employment and Training, the Assistant Secretary for Administration and Management, the Chief Financial Officer, and the Director of the Office of Federal Contract Compliance Programs dedicate appropriate resources to resolve all prior period differences, consulting with Treasury personnel as needed.
Closed on 03/25/2016	012b	OCFO			Assistant Secretary for Administration and Management, the Acting Commissioner of the Bureau of Labor Statistics, the Assistant Secretary for Employment and Training, the Chief Financial Officer, and the Director of the Office of Federal Contract Compliance Programs implement procedures to perform, document, and review timely the monthly FMS 6652 reconciliations to demonstrate that the differences identified on the Statement of Differences reports have been identified and investigated, and that appropriate corrective actions have been initiated
Closed on 11/17/2014	012c	OCFO			CFO enhance department-wide policies and procedures over the FMS 6652 reconciliation process to (a) require the proper completion of the monthly reconciliations, including documented research and resolution of all identified differences in current and prior months; (b) require the resolution of all FMS 6652 differences within three months; and (c) specify a threshold for identifying significant differences in the monthly FMS 6652 reports that will be prioritized for resolution. OCFO management should periodically review the threshold for reasonableness.
Closed on 12/16/2013	013	OCFO	OASAM		Director of HRC continue to implement procedures to initiate and monitor background investigations for all federal employees’ and contractors, which should include following up on outstanding background investigations to ensure their timely completion, and periodically reviewing individuals in sensitive job positions to confirm appropriate background investigations were completed.
Closed on 12/16/2013	014	OCFO			Acting Director of OWCP continue to implement the policies and procedures that require the CEs to review the information entered by the CCCs and to update information in ECS as applicable.
Closed on 12/16/2013	015a	OCFO			CFO formally document the procedures for generating detailed general ledger transactions from NCFMS.
Closed on 03/25/2016	015b	OCFO			CFO formally document the process for promptly researching and resolving significant financial reporting issues that are identified.
Closed on 12/16/2013	016	OCFO	VETS		Acting Assistant Secretary for VETs formally document policies and procedures regarding how the PAR should be used to ensure that changes to obligating documents are supported by documentation that is retained and readily available upon request.

The U.S. Department of Labor's Employment and Training Administration Needs to Strengthen Controls Over Job Corps Funds

Audit Report to ETA, 22-13-015-03-370 issued on 05/31/2013
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/28/2015	001	ETA	Assistant Secretary for ETA establish necessary criteria and thresholds for detecting potential financial and program risks to be routinely documented and communicated, and identify the appropriate personnel within DOL to receive this periodic information.
Closed on 02/28/2015	002a	ETA	Assistant Secretary for ETA develop and implement formal policies and procedures or enhance existing policies and procedures to standardize OJC Regional Office standard operating procedures to reflect current processes and systems and define roles and responsibilities, including deadlines and general timing requirements pertinent to those roles and responsibilities, of OFA, OCM, and OJC
Closed on 04/16/2014	002b	ETA	Assistant Secretary for ETA develop and implement formal policies and procedures or enhance existing policies and procedures to define precision of detail required for contractors to explain variances between budget and actual expenses on their cost reports
Closed on 02/28/2015	002c	ETA	Assistant Secretary for ETA develop and implement formal policies and procedures or enhance existing policies and procedures to identify required monitoring procedures to ensure that CORs are performing their duties properly
Closed on 02/28/2015	002d	ETA	Assistant Secretary for ETA develop and implement formal policies and procedures or enhance existing policies and procedures to establish timing requirements for processing Job Corps vouchers, and monitor delinquent vouchers to be received and processed for payment
Closed on 02/28/2015	002e	ETA	Assistant Secretary for ETA develop and implement formal policies and procedures or enhance existing policies and procedures to retain readily available relevant documentation associated with Job Corps funds’ processes and controls, including spending plans
Closed on 02/28/2015	002f	ETA	Assistant Secretary for ETA develop and implement formal policies and procedures or enhance existing policies and procedures to adequately support and document key plan assumptions and data inputs in initial Operations spending plans
Closed on 02/28/2015	002g	ETA	Assistant Secretary for ETA develop and implement formal policies and procedures or enhance existing policies and procedures to analyze and document quarterly apportionment requirements for Operations funds
Closed on 02/08/2015	002h	ETA	Assistant Secretary for ETA develop and implement formal policies and procedures or enhance existing policies and procedures to monitor budget contract costs to actual contract costs at the National Office on a recurring basis using established variance thresholds
Closed on 02/28/2015	003	ETA	Assistant Secretary for ETA conduct a formal assessment of human capital resources needed for processes and internal controls over Job Corps funds, and periodically update the assessment
Closed on 02/28/2015	004	ETA	Assistant Secretary for ETA periodically review and update the policy for developing cost models applied in determining the IGCE used in Job Corps center contracting activities to incorporate the use of more current guidance and assumptions
Closed on 02/28/2015	005	ETA	Assistant Secretary for ETA formally reconcile data on a routine basis between NCFMS, JFAS, and JC-FMS.
Closed on 02/28/2015	006	ETA	Assistant Secretary for ETA evaluate the cost-benefit of creating system interfaces between NCFMS, JFAS, and JC-FMS

MSHA is Making Progress to Implement the Upper Big Branch Internal Review Recommendations and is Undertaking Actions on the Independent Panel Report

Audit Report to MSHA, 05-13-003-06-001 issued on 03/31/2013
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/28/2015	001	MSHA			Assistant Secretary for Mine Safety and Health direct MSHA to build a process into its internal review framework to rank and prioritize recommendations.
Closed on 06/12/2014	002	MSHA			The Assistant Secetary for Mine Safety and Health direct MSHA to Continue work on those recommendations that do not currently have anticipated due dates to ensure they are being diligently pursued.

MSHA Has Improved Its Roof Control Plan Review and Monitoring Process But Could Do More

Audit Report to MSHA, 05-13-002-06-001 issued on 03/29/2013
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/19/2017	001a	MSHA	Assistant Secretary for Mine Safety and Health Develop a centralized policy and procedure process for all program areas that requires Districts to update SOPs for all new or revised guidance
Closed on 09/19/2017	001b	MSHA	Develop a centralized policy and procedure process for all program areas that includes a review of new or updated District-issued SO
Closed on 02/28/2015	001c	MSHA	Assistant Secretary for MSHA develop a centralized policy and procedure process for all program areas that incorporates a periodic review of all Districts’ SOPs to ensure they include all mandated policies.
Closed on 03/10/2014	002a	MSHA	Assistant Secretary for MSHA require Districts to immediately implement steps that ensure roof control plan files contain complete documentation to support the rationale for roof control plan decisions
Closed on 03/10/2014	002b	MSHA	Assistant Secretary for MSHA require districts to immediately implement steps to ensure E01 and E20 documentation includes all required activities.
Closed on 03/05/2014	003	MSHA	Assistant Secretary for MSHA Esure future training for roof control personnel involved in reviewing, approving, and monitoring roof control plans includes file documentation requirements and documentation of required discussions with miners.

Longshore and Harbor Workers' Compensation Act Special Fund Financial Statement and Independent Auditors' Report

Audit Report to OWCP, 22-13-004-04-432 issued on 03/29/2013
7 recommendations, of which 7 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/23/2015	001	OWCP	OWCP Acting Director should Update the Reconciliation Checklist to include procedures for ensuring new financial reporting requirements are properly incorporated into the financial statements and notes.
Closed on 02/23/2015	002	OWCP	OWCP Acting Director should establish appropriate due dates to ensure key financial reporting controls, such as the budgetary to proprietary account relationship analysis, and the preparation of draft financial statements are completed in a timely manner.
Closed on 02/23/2015	003	OWCP	Re-configure the benefit payment summary report so that the payment data is properly presented in the appropriate expense category, and implement procedures to correct any subsequent misclassification errors resulting from the incorrect configuration of the benefit payment summary report until the report is re-configured.
Closed on 02/23/2015	004	OWCP	OWCP Acting Director should develop and implement a formal process for promptly researching and resolving significant financial reporting issues that are identified. In addition, resolution of each issue should be formally documented and retained to support the financial statements’ compliance with U.S. generally accepted accounting principles.
Closed on 02/23/2015	005	OWCP	OWCP Acting Director should provide training to applicable supervisors to ensure they are performing sufficient reviews of journal entries and related documentation before the entries are posted.
Closed on 02/23/2015	006	OWCP	OWCP Acting Director should develop and implement procedures to properly record transactions related to the change in overpayments from claimants in the future.
Closed on 02/23/2015	007	OWCP	OWCP Acting Director should develop and implement policies and procedures that require someone other than the prepare to periodically review the subsidiary ledger to ensure all required amount, including the final assessment are accurately recorded for the carrier.

District of Columbia Workmen's Compensation Act Special Fund Financial Statements and Independent Auditors' Report

Audit Report to OWCP, 22-13-005-04-432 issued on 03/29/2013
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/23/2015	001	OWCP	OWCP Acting Director should Update the Reconciliation Checklist to include procedures for ensuring new financial reporting requirements are properly incorporated into the financial statements and notes.
Closed on 02/23/2015	002	OWCP	OWCP Acting Director should establish appropriate due dates to ensure key financial reporting controls, such as the budgetary to proprietary account relationship analysis, and the preparation of draft financial statements are completed in a timely manner.
Closed on 02/23/2015	003	OWCP	Develop and implement a formal process for promptly researching and resolving significant financial reporting issues that are identified. In addition, resolution of each issue should be formally documented and retained to support the financial statements’ compliance with U.S. generally accepted accounting principles.
Closed on 08/01/2013	004	OWCP	OWCP Acting Director should develop and implement procedures to properly record transactions related to the change in overpayments from claimants in the future.
Closed on 02/23/2015	005	OWCP	OWCP Acting Director should provide training to applicable supervisors to ensure they are performing sufficient reviews of journal entries and related documentation before the entries are posted.
Closed on 02/23/2015	006	OWCP	OWCP Acting Director should develop and implement policies and procedures that require someone other than the prepare to periodically review the subsidiary ledger to ensure all required amount, including the final assessment are accurately recorded for the carrier

The Department of Labor Needs a Better Process to Sanitize Electronic Media Prior to Disposal

Audit Report to OASAM, 23-13-006-07-001 issued on 03/29/2013
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2013	01	OASAM			This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	02	OASAM			This recommendation contains sensitive information and will not be posted.

Department's Information Technology Security Program Is Weakened By Deficiencies

Audit Report to OASAM, 23-13-008-07-001 issued on 03/29/2013
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2013	01	OASAM			This recommendation contains sensitive information and will not be posted.

District of Columbia Department of Employment Services Did Not Have Adequate Controls for the Financial Management of Funds for s Awarded by ETA

Audit Report to ETA, 03-13-001-03-315 issued on 03/27/2013
8 recommendations, of which 8 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/31/2014	001	ETA		Assistant Secretary for Employment and Training require DC DOES to comply with established policies and procedures for allocating non-personnel services fixed costs based on FARS actual labor distributions, including monthly adjustments to actual amounts when estimates are used.
Closed on 03/31/2014	002	ETA		Assistant Secretary for ETA require DC DOES to improve established policies and procedures to ensure they sufficiently describe the process for adjusting allocated non-personnel services fixed costs from budget to actual using the FARS data and the detailed documentation to be maintained for the journal vouchers used to record the adjustments in the SOAR general ledger.
Closed on 03/31/2014	003	ETA		Assistant Secretary for ETA require DC DOES to comply with established policies and procedures requiring adequate documentation be maintained with journal vouchers that provide a basis for the transactions.
Closed on 03/24/2015	004	ETA		The Assistant Secretary for ETA require DC DOES to develop and implement policies and procedures requiring employees to charge their time based on actual hours worked or ensure they adjusted their time to actual when estimates were used.
Closed on 03/31/2014	005	ETA		The Assistant Secretary for ETA require DC DOES to develop and implement policies and procedures to ensure administrative, support, and technical costs charged to ETA grants are based on actual time charges.
Closed on 03/31/2014	006	ETA		The Assistant Secretary for ETA require DC DOES to calculate the proper administrative, support, and technical costs for DC OFCO staff that should have been charged to ETA grants for FYs 2009 and 2010, and recover any overcharges.
Closed on 03/31/2014	007	ETA		The Assistant Secretary for ETA require DC DOES to develop and implement policies and procedures requiring that adequate support be maintained that provides a basis for splitting costs for purchase orders for services that benefit multiple grants.
Closed on 03/31/2014	008	ETA	$8,853,820	Assistant Secretary for Employment and Training determine and recover any overcharges relating to the $5,055,841 of indirect non-personnel services costs questioned that should have been charged to ETA grants based on FARS actual labor distributions; recover $2,833,589 representing the net increase to ETA grants for the journal vouchers that DC DOES could not support; recover $957,661 in personnel services expenses charged to ETA grants for the 15 employees whose hours were based on estimates; and recover $6,729 charged to ETA grants for invoices split among multiple grants that DC DOES could not support.

Georgia Department of Labor Missed Opportunities to Detect and Recover Unemployment Insurance Overpayments

Audit Report to ETA, 04-13-001-03-315 issued on 03/15/2013
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/27/2014	001	ETA	Assistant Secretary for Employment and Training ensure GDOL has implemented NDNH cross matching for detecting overpayments.
Closed on 01/27/2014	002	ETA	Assistant Secretary for Employment and Training ensure GDOL conducts data validation of overpayment data in accordance with ETA Handbook 361 requirements.
Closed on 01/27/2014	003	ETA	Assistant Secretary for Employment and Training ensure GDOL submits CAPs that contain sufficient, detailed milestones to track and access progress in correcting identified deficiencies in accordance with ET Handbook 336 requirements.
Closed on 01/27/2014	004	ETA	Assistant Secretary for Employment and Training ensure ETA regional reviewers ensure CAPs meet the requirements of ET Handbook 336 before accepting them.
Closed on 01/27/2014	005	ETA	Assistant Secretary for Employment and Training ensure ETA develops an acceptable level of performance for recovery of overpayments.

FY 2012 Audit of Consolidated Financial Statements - Information Technology Control Deficiencies Related to the OWCP Automated Support Package, Energy Compensation System, Longshore Disbursement System, and Integrated Federal Employees' Compensation System and the OASAM Division of Information Technology Management Services General Support System

Audit Report to ESA, 22-13-011-04-001 issued on 02/26/2013
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/31/2014	01	ESA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	02	ESA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	03	ESA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	04	ESA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	05	ESA	This recommendation contains sensitive information and will not be posted.

FY 2012 Audit of Consolidated Financial Statements - Information Technology Control Deficiencies Related to the ETA E-s System, Unemployment Insurance Database Management System, and General Support System

Audit Report to ETA, 22-13-012-03-001 issued on 02/26/2013
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/31/2014	01	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	02	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	03	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	04	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	05	ETA	This recommendation contains sensitive information and will not be posted.

FY 2012 Audit of Consolidated Financial Statements - Information Technology Control Deficiencies Related to the Office of Chief Financial Officer New Core Financial Management System and People Power

Audit Report to OCFO, 22-13-010-13-001 issued on 02/23/2013
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/31/2014	01	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	02	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	03	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	04	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	05	OCFO	This recommendation contains sensitive information and will not be posted.

FY 2012 Audit of Consolidated Financial Statements - Information Technology Control Deficiencies Related to the OASAM E-Procurement System and Employee Computer Network/Departmental Computer Network

Audit Report to OASAM, 22-13-013-07-001 issued on 01/30/2013
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/31/2014	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	03	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	04	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	05	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	06	OASAM	This recommendation contains sensitive information and will not be posted.

ETA Needs to Enhance its Performance Evaluation Process for Discretionary Grantees at Closeout and Use Results for Future Grant Investments

Audit Report to ETA, 02-13-201-03-390 issued on 12/20/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 10/22/2018	001	ETA			Assistant Secretary for Employment and Training develop criteria for determining acceptable performance for discretionary grant programs that lack such criteria.
Closed on 10/22/2018	002	ETA			The Assistant Secretary for ETA implement a process that captures grantee performance results for use in future grant investments.

Job Corps Needs To Improve Timeliness Of And Accountability For Maintenance Repairs At Its Centers

Audit Report to ETA, 26-13-002-03-370 issued on 12/07/2012
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 09/05/2018	001	ETA	$32,875,455	Assistant Secretary for Employment and Training require Job Corps to improve management processes to ensure maintenance deficiencies are identified, tracked, and repaired appropriately and timely.
Closed on 09/20/2019	002	ETA	$9,215,666	Assistant Secretary for ETA require Job Corps to improve management processes related to monitoring and tracking the status of funds obligated for center repairs to ensure funds are used for the intended purposes or to address other maintenance deficiencies within the funds’ period of availability and/or five-year expired period.
Closed on 09/20/2019	003	ETA		Assistant Secretary for ETA require Job Corps to identify and timely use, or return to the U.S. Treasury unused funds obligated for center repairs.
Closed on 03/03/2020	004	ETA		Assistant Secretary for ETA require Job Corps to determine and accurately report its total deferred maintenance costs and repairs in the DOL Financial Report for FY 2012.

Independent Auditors' Report on the U.S. Department of Labor's FY 2012 Consolidated Financial Statements

Audit Report to OCFO, 22-13-002-13-001 issued on 11/16/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 12/16/2013	001a	OCFO	ETA	Assistant Secretary for Employment and Training should develop and implement policies and procedures to ensure all grants are properly and timely added to GEMS. Specifically, the policies and procedures should require the FPOs to 1) notify the GEMS Point of Contact when a new grant needs to be added to GEMS and 2) review GEMS on a monthly basis to confirm all grants have been properly included
Closed on 12/16/2013	001b	OCFO	ETA	Assistant Secretary for Employment and Training should update written policies and procedures to include specific guidance on monitoring the timely completion of FPO desk reviews. The guidance should require supervisors to periodically review the GEMS exception report and document these reviews.
Closed on 12/16/2013	001c	OCFO	ETA	Assistant Secretary for Employment and Training should revise the Delinquent Filers Monitoring Procedures to include 1) a control procedure designed to ensure that the quarterly notification of delinquent filers is distributed timely, 2) deadlines for required follow-up of delinquent filers, 3) procedures to identify all grantees that are delinquent in filing their costs reports, and 4) procedures that require the use of the most current appropriate data in the delinquent monitoring analysis.
Closed on 12/16/2013	001d	OCFO	ETA	Assistant Secretary for Employment and Training should revise the methodology for calculating the grant accrual accuracy analysis to capture all submitted cost reports as of September 30, including those that report cumulative costs of $0.
Closed on 12/16/2013	001e	OCFO	ETA	Assistant Secretary for Employment and Training should develop and implement policy and procedures to reconcile the expenses obtained from the general ledger to the expenses reported by the grantees in E-Grants prior to uploading the expenses into the grant accrual accuracy analysis.
Closed on 12/16/2013	001f	OCFO	ETA	Assistant Secretary for Employment and Training should enhance its policies and procedures related to closing out grants to ensure that issues identified during the closeout process are resolved and grant closeout documentation is finalized in a timely manner.
Closed on 12/16/2013	001g	OCFO	ETA	Assistant Secretary for Employment and Training should allocate the necessary resources to timely resolve the mapping issues between HHS-PMS and NCFMS to allow the systems to communicate properly.
Closed on 12/16/2013	001h	OCFO	ETA	Assistant Secretary for Employment and Training should develop and implement policies and procedures designating roles and responsibilities for reviewing the OJC HHS-PMS Synch Report to ensure that differences for authorized amount (obligation amount) and the advance amount (disbursement) are properly identified, resolved, and documented.
Closed on 12/16/2013	001i	OCFO	ETA	Assistant Secretary for Employment and Training should update written policies and procedures to include specific guidance on monitoring the timely completion of regional on-site monitoring, including establishing a specific timeline to complete the Monitoring Review Reports.
Closed on 12/16/2013	001j	OCFO	ETA	Assistant Secretary for Employment and Training should update written policies and procedures to include specific documentation requirements in GEMS to support the conclusions included in the Monitoring Review Reports.
Closed on 12/16/2013	001k	OCFO	ETA	Assistant Secretary for Employment and Training should develop monitoring controls to determine that Monitoring Review Reports are issued timely and are properly supported with documentation in GEMS.
Closed on 12/16/2013	002a	OCFO		The Chief Financial Officer should formalize and implement policies and procedures for assigning preparer and approver rights to individuals for posting journal entries in NCFMS.
Closed on 12/16/2013	002b	OCFO		The Chief Financial Officer should continue to monitor journal entries and provide training to applicable supervisors to ensure they are performing sufficient reviews of journal entries and related documentation before the entries are posted.

Recovery Act: In General, ees Properly Used Recovery Act SCSEP Funds to Train and Place Participants

Audit Report to ETA, 18-13-002-03-360 issued on 11/07/2012
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/19/2015	001	ETA	$11,573	Assistant Secretary for ETA direct the two grantees to reimburse the government for ARRA funds spent on behalf of ineligible participants.
Closed on 09/25/2013	002	ETA		Assistant Secretary for ETA advise grantees to collaborate with their respective sub-grantees to ensure that they fully understand and comply with regulatory requirements to document participants’ employment skills and needs in IEP.
Closed on 09/25/2013	003	ETA		Assistant Secretary for ETA advise grantees to implement internal controls to ensure that verifiable documentation, such as employment training documentation and IEP are prepared and retained in participants’ case files.
Closed on 09/25/2013	004	ETA		Assistant Secretary for ETA develop a process to report and measure the placement rate for temporary funding that may be provided by Congress in the future.
Closed on 09/25/2013	005	ETA		Assistant Secretary for ETA advise grantees to implement internal controls to ensure timely monitoring and accurate reporting of retention in unsubsidized employment placement and that participants meet eligibility requirements.
Closed on 02/28/2015	006	ETA		Assistant Secretary for ETA develop and implement computer controls to prevent invalid information from entering its management information system.

Special Report Relating to the Federal Employees' Compensation Act Special Benefit Fund

Audit Report to OWCP, 22-13-001-04-431 issued on 10/26/2012
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 11/19/2013	001	OWCP			OWCP management emphasize the importance of performing and documenting a detailed review of the accrued benefit expense calculation, including but not limited to, verifying the use of correct number of days to accrue for, and verifying the accuracy of the calculation. This detailed review by OWCP should be explicitly documented.

Recovery Act: Green Jobs Program Reports Limited Success in Meeting Employment and Retention Goals as of June 30, 2012

Audit Report to ETA, 18-13-001-03-390 issued on 10/25/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/12/2019	001a	ETA	Assistant Secretary for Employment and Training develop and utilize lessons learned from the Recovery Act - Green Jobs Training Program to improve future discretionary grant programs by ensuring that training, placement and retention goals contained in grant agreements are sufficiently comparable among grantees to fully contribute to the overall success and cost efficiency of the program
Closed on 03/12/2019	001b	ETA	Assistant Secretary for Employment and Training develop and utilize lessons learned from the Recovery Act - Green Jobs Training Program to improve future discretionary grant programs by developing a clear strategy for serving incumbent workers to ensure that grant funds are only expended on those most in need of services to obtain new employment or retain their current jobs
Closed on 03/12/2019	001c	ETA	Assistant Secretary ETA develop and utilize lessons learned from the Recovery Act - Green Jobs Training Program to improve future discretionary grant programs by for evaluating the benefits of short (1-5 days) and long-term (6+months) training toward improving the job prospects of incumbent and unemployed workers
Closed on 03/12/2019	001d	ETA	Assistant Secretary for Employment and Training develop and utilize lessons learned from the Recovery Act - Green Jobs Training Program to improve future discretionary grant programs by evaluating the criteria for ETA approved “credentials” to ensure that they add value to participants’ career development and job prospects
Closed on 03/12/2019	002a	ETA	Improve the quality of grantee reported performance data by clarifying grantee data collection and reporting expectations
Closed on 09/25/2013	002b	ETA	Improve the quality of grantee reported performance data by improving monitoring and controls over grant performance and financial data

Department eReruit/DOORS System Testing

Audit Report to OASAM, 23-13-004-07-001 issued on 10/10/2012
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/04/2019	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	03	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/04/2019	04	OASAM	This recommendation contains sensitive information and will not be posted.

OSHA's Site Specific Targeting Program has Limitations on Targeting and Inspecting High-Risk Worksites

Audit Report to OSHA, 02-12-202-10-105 issued on 09/28/2012
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/30/2016	001	OSHA	Assistant Secretary for Occupational Safety and Health include the highest risk worksites in the 001 survey and the SST program targeting
Closed on 09/30/2016	002	OSHA	Assistant Secetary for OSHA prioritize and complete inspections of the highest risk worksites to ensure effective and efficient use of resources
Closed on 09/30/2016	003	OSHA	Assistant Secretary for OSHA complete the evaluation of the SST program, and implement a monitoring system to evaluate efficiency and effectiveness on an on-going basis.

Controls Over Transportation Cost Reimbursements to FECA Claimants Need Strengthening

Audit Report to OWCP, 03-12-003-04-431 issued on 09/28/2012
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 11/04/2013	001	OWCP		Acting Director of the Office of Workers' Compensation Programs implement a monitoring procedure over the contractor to ensure it is obtaining claims examiner authorizations and receipts for non-mileage travel costs, asappropriate, prior to making payments.
Closed on 01/15/2015	002	OWCP		Acting Director of OWCP implement procedures requiring claims examiners to determine whether mileage requiring authorization is reasonable and to document the basis for their determination
Closed on 11/04/2013	003	OWCP		Acting Director of OWCP revise the threshold requiring authorization for mileage to obtain medical services from 200 miles to 100 miles in accordance with FECA regulations
Closed on 01/15/2015	004	OWCP	$3,771	Acting Director of OWCP recover the $3,771 identified as overpayments as a result of ACS processing errors
Closed on 03/20/2013	005	OWCP		The Acting Director of OWCP develop and implement a surveillance report process to identify claimants who receive large annual transportation cost reimbursements to determine if there is potential abuse and/or fraud and single travel cost reimbursement payment over $500 to determine if any were improperly paid

Changes Can Provide ETA Better Information On Participants Co-Enrolled In Workforce Investment Act And Wagner-Peyser Programs

Audit Report to ETA, 03-12-004-03-390 issued on 09/28/2012
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 11/19/2014	001	ETA	Assistant Secretary for ETA work with workforce investment stakeholders in conceptualizing and developing a plan for a comprehensive unified reporting and performance measurement system for participants receiving services through the workforce system as a whole, regardless of the funding source.
Closed on 11/19/2014	002	ETA	Assistant Secretary for ETA identify and share practices used by SWAs to address the challenges of efficiently providing services by staff funded under WIA and Wagner-Peyser at the one-stop centers
Closed on 11/19/2014	003	ETA	Assistant Secretary for ETA notify SWAs that when co-enrolling it is important to ensure all one-stop center staff can access information on services provided to participants to avoid duplication of services

ETA Did Not Use Compatible Data Which Overstated the Effectiveness of Its Overpayment Detections

Audit Report to ETA, 04-12-001-03-315 issued on 09/28/2012
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/20/2013	001	ETA	$142,000,000	Assistant Secretary for ETA continue efforts to ensure the overpayment detection management information measure for EB is implemented and accurately report detectable overpayment activities.
Closed on 03/20/2013	002	ETA		The Assistant Secretary for ETA continue efforts to ensure that states properly cross match BAM samples to NDNH.
Closed on 03/20/2013	003	ETA		The Assistance Secretary for ETA continue efforts to develop and implement clear guidance for states on properly conducting data validation
Closed on 03/20/2013	004	ETA		The Assistant Secretary for ETA continue efforts to ensure all states conduct data validation for actual overpayment data as required by ETA Handbook 361
Closed on 03/20/2013	005	ETA		The Assistant Secretary for ETA continue efforts to ensure regional offices perform effective monitoring of states’ efforts for conducting data validation properly
Closed on 01/27/2014	006	ETA		The Assistant Secretary for ETA continue efforts to ensure regional offices timely close reviews of the states’ sampled BAM survey cases used in their estimates of detectable overpayments

MSHA's Accountability Program Faces Challenges, But Makes Improvements

Audit Report to MSHA, 05-12-002-06-001 issued on 09/28/2012
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/28/2015	001	MSHA	Assistant Secretary for Mine Safety and Health develop a robust oversight function that includes risk-based contingency planning for resource management when it is necessary to temporarily assign enforcement personnel to conduct major accident investigations and internal reviews
Closed on 06/12/2014	002	MSHA	Assistant Secretary for MSHA provide management oversight of enforcement activities that will ensure compliance with MSHA policies and procedures
Closed on 02/28/2015	003	MSHA	Assistant Secretary for MSHA develop and implement a comprehensive root cause analysis training program for those who will be part of an accountability review team
Closed on 03/05/2014	004	MSHA	Assistant Secretary for MSHA require district managers and supervisors to document the implementation of corrective actions

Interim Report: MSHA Needs to Strengthen Planning and Procurement for Metal and Non Metal Mine Rescue Contests

Audit Report to MSHA, 05-12-004-06-001 issued on 09/28/2012
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 04/10/2013	001	MSHA	Assistant Secretary for Mine Safety and Health design and implement controls to ensure all conferences are properly planned and no commitmentof resources is made prior to approval by required officials
Closed on 04/10/2013	002	MSHA	Assistant Secretary for MSHA partner with its procurement team from the outset to ensure contracts contain all appropriate clauses and exclude impermissible clauses
Closed on 09/10/2013	003	MSHA	Assistant Secretary for MSHA determine Contest fees and properly match feeamounts to expected costs to the Government
Closed on 04/10/2013	004	MSHA	Assistant Secretary for MSHA review and approve all expected costs before they are incurred
Closed on 09/10/2013	005	MSHA	Assistant Secretary for MSHA account for all funds, whether derived fromContest fees or MSHA funds, expended in connection with Contests

Management of H-2B Program Needs to Be Strengthened to Ensure Adequate Protections for U.S. Workers

Audit Report to ETA, 06-12-001-03-321 issued on 09/28/2012
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/17/2014	001	ETA	Assistant Secretary for ETA develop an alternative audit methodology regarding payroll areas when conducting post-adjudication audits. For example, ETA should request and review payroll source documentation to ensure purported wages are actual wages paid. ETA should refer all identified payroll non-compliance to DOL's Wage and Hour Division for enforcement
Closed on 05/31/2019	002	ETA	Assistant Secretary for ETA Collaborate with DHS to explore ways for ETA to review USCIS documents during their post-adjudication audits. ETA's immigration review methodology should include referrals to DHS if they determine any errors with the immigration documentation
Closed on 01/17/2014	003	ETA	Assistant Secretary for ETA begin post-adjudication audits no later than 120 days into the approved employment period of the selected application and complete within 70 days, not only to deter potential fraud within the program, but also to allow the employer to take corrective action for any deficiencies identified
Closed on 01/17/2014	004	ETA	Assistant Secretary for ETA continue pursuing regulatory action and explore other ways to ensure the integrity of the program including, but not limited to, legislative changes designed to expand ETA's pre-approval validation authority and discourage the submission of inaccurate and potentially fraudulant information

Changes Are Still Needed in the ERISA Audit Process to Increase Protections for Employee Benefit Plan Participants

Audit Report to EBSA, 09-12-002-12-121 issued on 09/28/2012
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/23/2014	001	EBSA	Assistant Secretary for Employee Benefits Security renew efforts to seek repeal of limited scope audit exemption
Closed on 02/26/2020	002a	EBSA	Assistant Secretary for EBSA improve current protections under current authority by:a. Clarifying the requirements needed to hold and certify plan assets for limitedscope audits.
Closed on 02/26/2020	002b	EBSA	Providing guidance to plan administrators to identify and adequately supportcurrent value of plan assets in limited scope audits.
Closed on 02/26/2020	002c	EBSA	Evaluating the recommendations from the ERISA Advisory Council on limitedscope audits.
Closed on 05/23/2014	003	EBSA	Assistant Secretary for EBSA renew efforts to obtain authority over plan auditors and make better use available enforcement tools.
Closed on 10/25/2013	004a	EBSA	Assistant Secretary for EBSA improve the quality of EBSA audit documentation reviews by adding procedures to ensure: a. For limited scope audits, all plan assets are either certified by a qualifying financial institution or tested by the IQPA
Closed on 10/25/2013	004b	EBSA	b. IQPAs do not rely on client statements for existence and valuation for fullscope audits.
Closed on 09/25/2018	005	EBSA	Assistant Secretary for EBSA prform a reassessment of audit quality to determine if audit quality has improved

BLS Needs to Strengthen Security of Pre-Release Economic Data in the BLS/State Labor Market Information Cooperative Programs

Audit Report to BLS, 17-12-005-11-001 issued on 09/28/2012
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/25/2014	001	BLS	Acting Commissioner for BLS provides clear guidance to the States and BLS Regional Offices for granting agent agreements and granting access to pre-release information
Closed on 02/25/2014	002	BLS	Acting Commissioner for BLS amends the cooperative agreement to require that individuals with access to confidential pre-release information be informed annually of their responsibilities to protect that information and acknowledge their acceptance of those responsibilities in writing.
Closed on 02/25/2014	003	BLS	Acting Commissioner for BLS amends the cooperative agreement to fully incorporate the requirements of OMB SPD No. 4.
Closed on 02/25/2014	004	BLS	Acting Commissioner for BLS ensures that BLS increases its monitoring of States to include adherence to the confidentiality requirements established by the cooperative agreement
Closed on 02/25/2014	005	BLS	Acting Commissioner for BLS clarifies which estimates and statistical products are BLS-owned in each of the LMI cooperative programs, and provides clear definitions of pre-release information and related terms to the States and BLS Regional Offices

WHD Lacked Effective Financial Management of Back Wage and Civil Monetary Penalty Receivables

Audit Report to WHD, 22-12-013-04-420 issued on 09/28/2012
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/18/2018	001	WHD	Deputy Administrator for Wage and Hour develop and implement policies and procedures to account and report on the status of back wage and CMP receivables
Closed on 04/30/2018	002	WHD	Deputy Administrator for Wage and Hour improve monitoring of the work performed by contractors to ensure accuracy andcompleteness
Closed on 09/18/2018	003	WHD	Deputy Administrator for Wage and Hour update the agency's policies regarding segregation of duties over the initiation, review, and approval of write-off transactions
Closed on 09/18/2018	004	WHD	Deputy Administrator for Wage and Hour modify the user guides for the back wage and CMP systems to include the reportsused in the TROR preparation process and their purpose

Personal Identity Verification II(PIV-II) System Testing

Audit Report to OASAM, 23-12-020-07-001 issued on 09/28/2012
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/28/2015	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	03	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 03/20/2013	04	OASAM	This recommendation contains sensitive information and will not be posted.

LABSTAT System Testing

Audit Report to BLS, 23-12-021-11-001 issued on 09/28/2012
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/20/2013	01	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 03/20/2013	02	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	03	BLS	This recommendation contains sensitive information and will not be posted.

Occupational Safety and Health Administration Information System Testing

Audit Report to OSHA, 23-12-022-10-001 issued on 09/28/2012
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/04/2013	01	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 09/05/2019	02	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	03	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 03/04/2013	04	OSHA	This recommendation contains sensitive information and will not be posted.

Job Corps SPAMIS System Testing

Audit Report to ETA, 23-12-023-03-370 issued on 09/28/2012
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/06/2020	01	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/06/2020	02	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/20/2013	03	ETA	This recommendation contains sensitive information and will not be posted.

Department-wide Security Issues

Audit Report to OASAM, 23-12-024-07-001 issued on 09/28/2012
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/05/2019	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	03	OASAM	This recommendation contains sensitive information and will not be posted.

Conflict Of Interest Complaint on A Job Corps Center Operator Subcontract Award Had Merit

Audit Report to ETA, 26-12-004-03-370 issued on 09/28/2012
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/20/2013	001	ETA	$385,000	Assistant Secretary for Employment and Training require the Regional Job Corps Office and ETA CO to recover the fees the Department has reimbursed ResCare for HLS' services at Homestead
Closed on 03/20/2013	002	ETA		The Assistant Secretary for ETA require the Regional Job Corps Office and ETA CO to take further action against the individuals and companies involved as allowed by the FAR and ResCare's contract
Closed on 03/20/2013	003	ETA		Assistant Secretary for Employment and Training require the Regional Job Corps Office and ETA CO to review all future ResCare subcontracts for procurement compliance and ETA approval prior to award, and ensure Res Care complies with its center operator contract provisions and its own procurement policies and procedures
Closed on 03/20/2013	004	ETA		The Assistant Secretary for ETA require the Regional Job Corps Office and ETA CO to implement procedures for ensuring each subcontract issued by a Job Corpscenter operator is free of potential conflicts of interest, such as a conflict of interest certification or other documentation to demonstrate no conflict of interest exists

Job Corps Oversight of Center Performance Needs Improvement

Audit Report to ETA, 26-12-006-03-370 issued on 09/28/2012
5 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 11/26/2013	001	ETA	$155,000,000	Assistant Secretary for Employment and Training require JobCorps to develop processes and controls to ensure Job Corps issues PIPs to centers for each underperforming CTT program as required by WIA and Job Corps policy
Closed on 10/30/2013	002	ETA		Assistant Secretary for ETA require Job Corps to revise the grading system used to initiate PIPs to ensure it effectively identifies underperforming CTT programs
	003	ETA		Assistant Secretary for ETA require Job Corps to develop processes and controls to ensure that underperforming HSD/GED programs receive appropriate oversight, including PIPs
Closed on 02/28/2015	004	ETA		Assistant Secretary for ETA require Job Corps to develop processes and controls to ensure Job Corps conducts ROCAs as required by Job Corps policy and that CTT and HSD/GED performance issuesare identified and addressed
Closed on 09/25/2013	005	ETA		Assistant Secretary for ETA require Job Corp to develop processes and controls to ensure Job Corps documents and reviews for effectiveness all oversight activities conducted so that internal and external stakeholders can make informed decisions regarding the oversight's effectiveness

OSHA Needs to Improve Oversight Over The Management Accountability Program

Audit Report to OSHA, 02-12-204-10-105 issued on 09/27/2012
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/22/2013	001	OSHA	Assistant Secretary for Occupational Safety and Heath strengthen DEA's oversight by prioritizing the development and enforcement of procedures for planning and reporting results to ensure that report results are consistent and comparable
Closed on 03/22/2013	002	OSHA	Assistant Secretary for OSHA strengthen DEA's oversight by holding DEA management responsible for disseminating MAP analyses to OSHA management as required.
Closed on 03/22/2013	003	OSHA	Assistant Secretary for OSHA srengthen DEA's oversight by determining how best to reallocate resources so that DEA is able to perform its monitoring oversight.

Recovery Act: Quality Control Review Single Audit of the New England Farm Workers' Council, Inc. for the Year Ended June 30, 2011

Audit Report to ETA, 18-12-006-03-001 issued on 09/27/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/28/2012	001	ETA			The Firm ensures the Council submits a revised reporting package to the FAC thatincludes the missing program identifying number, a high-risk status for theauditee in the Schedule of Findings and Questioned Costs, and a revised data collection form showing the Council did not qualify as low risk and CFDA 17.259WIA - Youth Activities was not a major program.
Closed on 09/28/2012	002	ETA			The Firm reports the subsequent discovery of a finding to ensure users of the Council single audit reporting package are aware of the untimely submission

Department's Information Technology Security Program is Weakened by Deficiencies

Audit Report to OASAM, 23-12-007-07-001 issued on 09/27/2012
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/31/2014	01	OASAM			This recommendation contains sensitive information and will not be posted.

Federal Information Security Management Act of OALJ General Support System Testing

Audit Report to OSEC, 23-12-011-01-060 issued on 09/27/2012
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 12/19/2012	01	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/26/2013	02	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/26/2013	03	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 12/19/2012	04	OSEC	This recommendation contains sensitive information and will not be posted.

Alert Memorandum: OALJ is Using Unauthorized Apple iPads that are not FIPS 140-2 Compliant

Audit Report to OASAM, 23-12-010-07-001 issued on 09/26/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/31/2014	01	OASAM			This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	02	OASAM			This recommendation contains sensitive information and will not be posted.

ETA Can Improve Oversight of States' UI Administrative Costs

Audit Report to ETA, 04-12-002-03-315 issued on 09/19/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 07/01/2014	001a	ETA	$550,179	Assistant Secretary for Employment and Training recover $550,179 in questioned costs from Maine.
Closed on 05/23/2014	001b	ETA	$40,982	The Assistant Secretary for Employment and Training Administration recover questioned costs of $40,982 from Florida.
Closed on 12/08/2017	002	ETA		The Assistant Secretary for Employment and Training develop and implement a program-specific monitoring guide that includes detailed transaction testing of state UI administrative costs as part of ETA's periodic comprehensive monitoring reviews.

OLMS Could do More to Improve the Effectiveness of the Compliance Audit Program

Audit Report to OLMS, 09-12-001-04-421 issued on 09/13/2012
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 07/08/2014	001	OLMS	OLMS Director develop performance measures that evaluate the effectiveness of the CAP in safeguarding union assets by verifying LMRDA compliance.
Closed on 07/08/2014	002	OLMS	OLMS Director implement arisk-based process that will define the most significant LMRDA violations and use strategies to direct OLMS CAP resources to unions with the mostsignificant LMRDA violations.
Closed on 09/25/2015	003	OLMS	OLMS Director develop a process that documentsunions correct financial controls over recordkeeping.

Alert Memorandum: DOL Needs to Take Immediate Action to Correct Security Weaknesses in the PIV-II System

Audit Report to OASAM, 23-12-009-07-001 issued on 09/07/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/31/2014	01	OASAM			This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	02	OASAM			This recommendation contains sensitive information and will not be posted.

Education and Training Resources Did Not Ensure Best Value in Awarding Sub-Contracts at the Oneonta Job Corps Center

Audit Report to ETA, 26-12-001-03-370 issued on 06/22/2012
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/20/2013	001	ETA	$515,543	Assistant Secretary require the Regional Job Corps Office and ETA Contracting Officers to determine the fair value of services received under the procurements we questioned and recover any difference in actual costs claimed.
Closed on 03/05/2019	002	ETA	$21,864	Assistant Secretary require the Regional Job Corps Office and ETA Contracting Officers strengthen procedures to ensure ETR Oneonta complies with its own procurement guidance when awarding sub-contracts and purchase orders, and claiming related costs. This should include reviewing ETR Oneonta’s procurement activities for adequate compliance during on-site center assessments
Closed on 02/28/2015	003	ETA		Assistant Secretary require the Regional Job Corps Office and ETA Contracting Officers review all future ETR Oneonta sub-contracts for adequate procurement compliance prior to approval.
Closed on 02/28/2015	004	ETA		Strengthen ETR Oneonta’s SOPs pertaining to procurement. Revisions need to include the required documentation, evaluator signatures, and the specific steps to ensure all sub-contracts and expenditures are advertised, evaluated awarded, and costs supported.
Closed on 02/28/2015	005	ETA		Provide training as needed to ensure procurement staff is proficient on its own ETR Oneonta procurement requirements.
Closed on 02/28/2015	006	ETA		Develop procedures for providing and documenting supervisory oversight of ETR Oneonta procurements.

Alert Memorandum: DOL Needs to Immediately Take Corrective Action to Safeguard BLS Information

Audit Report to OASAM, 23-12-006-07-001 issued on 06/19/2012
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 04/09/2020	01	OASAM			Undertake and document a full Department-wide review of all sanitization policies and procedures, including accountability for IT equipment disposals.

Department Oversight Needs To Be Strengthened To Minimize Procurement Risk

Audit Report to OASAM, 17-12-002-07-711 issued on 03/30/2012
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 04/10/2019	001	OASAM			We recommend that the Assistant Secretary for Administration and Management update DOL’s procurement regulations and guidance and develop detailed and standardized procurement procedures using the Standards for Internal Control in the Federal Government and input from component agency officials.

BLS Controls Over Training Data Collection Workers Need Strengthening

Audit Report to BLS, 17-12-004-11-001 issued on 03/30/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 01/14/2014	001	BLS			Acting Commissioner for BLS ensure that OFO implements a common learning management system, which will promote improved record keeping for training.
Closed on 01/14/2014	002	BLS			Acting Commissioner for BLS ensure that OFO improves the monitoring of regional offices to enforce the maintenance of OJT training records to fully support that they have provided required training to entry-level data collectors.

DOL Successfully Implementing Outstanding Recommendations, But Timeliness and Accuracy Are Issues

Audit Report to OASAM, 23-12-003-07-001 issued on 03/30/2012
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2018	01	OASAM			This recommendation contains sensitive information and will not be posted.

Management & Training Corporation Did Not Ensure Best Value In Awarding Sub-Contracts At The Paul Simon Job Corps Center

Audit Report to ETA, 26-12-002-03-370 issued on 03/30/2012
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 11/19/2014	001	ETA		Assistant Secretary for Employment and Training require the Management and Training Corporation to strengthen MTC Paul Simon SOPs pertaining to procurement. Revisions need to include the required documentation and evaluator signatures and the specific steps to ensure sub-contracts and expenditures are advertised, evaluated, awarded, and costs supported.
Closed on 11/19/2014	002	ETA	$1,325,612	Assistant Secretary for Employment and Training require the Management and Training Corporation to repay questioned costs as appropriate. This includes ETA making a final determination as to the amount of excess funds paid by the contractor to be recovered while recognizing the value of goods and services received. This also includes a final determination pertaining to the inadequately documented invoice payments.
Closed on 11/19/2014	003	ETA		Assistant Secretary for Employment and Training require the Management and Training Corporation provide training as needed to ensure procurement staff is proficient on its own MTC Paul Simon procurement requirements.
Closed on 11/19/2014	004	ETA		Assistant Secretary for Employment and Training require the Management and Training Corporation develop procedures for providing and documenting supervisory oversight of MTC Paul Simon procurements.
Closed on 11/19/2014	005	ETA		Assistant Secretary require the Regional Job Corps Office and ETA Contracting Officers to strengthen procedures to ensure MTC Paul Simon complies with its own procurement guidance when awarding sub-contracts and purchase orders and claiming related cost. This should include reviewing MTC Paul Simon’s procurement activities during on–site center assessments.
Closed on 11/19/2014	006	ETA		Assistant Secretary require the Regional Job Corps Office and ETA Contracting Officers to review all future MTC Paul Simon sub-contracts for adequate procurement compliance prior to approval.

Management & Training Corporation Did Not Ensure Best Value In Awarding Sub-Contracts At The Clearfield Job Corps Center

Audit Report to ETA, 26-12-003-03-370 issued on 03/30/2012
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 11/19/2014	001	ETA		Assistant Secretary for Employment and Training require the Management & Training Corporation to strengthen MTC Clearfield SOPs pertaining to procurement. Revisions need to include the required documentation and evaluator signatures and the specific steps to ensure sub–contracts and expenditures are advertised, evaluated, awarded, and costs supported.
Closed on 11/19/2014	002	ETA	$3,036,067	Assistant Secretary for Employment and Training require the Management & Training Corporation to repay questioned costs as appropriate. This includes ETA making a final determination on the amount of excess funds paid by the contractor to be recovered while recognizing the value of goods and services received. This also includes a final determination pertaining to the inadequately documented invoice payments.
Closed on 11/19/2014	003	ETA		Assistant Secretary for Employment and Training require the Management & Training Corporation to provide training as needed to ensure procurement staff is proficient on its own MTC Clearfield procurement requirements.
Closed on 11/19/2014	004	ETA		Assistant Secretary for Employment and Training require the Management & Training Corporation to develop procedures for providing and documenting supervisory oversight of MTC Clearfield procurements.
Closed on 11/19/2014	005	ETA		Assistant Secretary require the Regional Job Corps Office and ETA Contracting Officers to strengthen procedures to ensure MTC Clearfield complies with its own procurement guidance when awarding sub–contracts and purchase orders and claiming related costs. This should include reviewing MTC Clearfield’s procurement activities for adequate compliance during on-site center assessments.
Closed on 11/19/2014	006	ETA		Assistant Secretary require the Regional Job Corps Office and ETA Contracting Officers to review all future MTC Clearfield sub–contracts for adequate procurement compliance prior to approval.

Management Advisory Comments Identified In An Audit of the Consolidated Financial Statements For The Year Ended September 30, 2011

Audit Report to OCFO, 22-12-006-13-001 issued on 03/29/2012
13 recommendations, of which 13 are closed.

Show recommendations for 22-12-006-13-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 06/04/2013	001	OCFO		CFO review DOL’s FMFIA assessment process and implement enhancements to (a) better document its final internal control assessments and related rationale, (b) document its consideration of relevant external audit results, and (c) more timely complete its draft FMFIA assurance statement and SAD.
Closed on 06/04/2013	002a	OCFO		CFO enhance the new quality control process for reviewing PBC items prior to submission to the auditors to ensure each item addresses all required elements per the request.
Closed on 06/04/2013	002b	OCFO		CFO continue efforts to improve monitoring of the PBC list by periodically reviewing it for items due in the upcoming weeks and following up with the responsible individuals at least one week prior to the due date to ensure they are tracked and to identify potential delays and ensure the appropriate resources are in place to adequately fulfill the PBC list.
Closed on 06/04/2013	002c	OCFO		CFO improve accountability for PBC items by continuing to coordinate with the appropriate Agency Heads to ensure they are properly monitoring those individuals responsible for delivering PBC items and taking appropriate corrective actions when PBC requests are not delivered timely.
Closed on 06/04/2013	002d	OCFO		CFO consistently communicate PBC delays, which should be rare, as soon as they are identified, and provide a realistic alternative delivery date based on consultation with the individual or agency responsible for providing the item.
Closed on 06/04/2013	003	OCFO		CFO identify the specific cause of the NCFMS posting error and develop and implement corrective actions to ensure modifications are posted for the correct amount to the appropriate accounting line in NCFMS.
Closed on 06/04/2013	004	OCFO	VETS	Acting Asst. Sec. for VETS enhance policies and procedures to require that changes made to obligating documents are supported by documentation that is retained and readily available upon request.
Closed on 12/16/2013	005a	OCFO		CFO develop and implement procedures for supervisory review of the intragovernmental quarterly confirmation and reconciliation prior to submission to Treasury in IFCS. These procedures should require that the reviewer physically or electronically document his or her review and approval and the date of review.
Closed on 06/04/2013	005b	OCFO		CFO update the NCFMS configuration to properly crosswalk object class codes for employee benefit program and operating expenses based on United States Government Standard General Ledger requirements.
Closed on 06/04/2013	006	OCFO	OASAM	Director of HRC provide training to reinforce with applicable DOL personnel the procedures to be followed and documentation to be prepared when processing separated employees.
Closed on 12/16/2013	007a	OCFO	OASAM	Director of HRC provide training to reinforce with applicable DOL personnel the procedures to be followed and documentation to be prepared when processing separated employees.
Closed on 12/16/2013	007b	OCFO	OASAM	Director of HRC monitor compliance with the Standard Operating Procedures Guidelines for the HR Suspense Process.
Closed on 11/17/2014	008a	OCFO		CFO complete efforts to configure NCFMS so it can be used to record PP&E additions and deletions and to accurately calculate current year depreciation and accumulated depreciation.
Closed on 06/04/2013	008b	OCFO		CFO identify and train alternate personnel to perform the financial reporting functions assigned to the PP&E contractors in the contractors’ absence.
Closed on 12/16/2013	008c	OCFO		CFO formally document the policies and procedures necessary to monitor the work of its contractors.
Closed on 06/04/2013	009a	OCFO		CFO analyze CIP detail to identify all improperly capitalized consulting fees, and reclassify them from CIP to Operating Expense in the general ledger.
Closed on 12/16/2013	009b	OCFO		CFO develop and implement review procedures over the CIP detail quarterly to ensure that all items are appropriately capitalized.
Closed on 06/04/2013	010	OCFO		Acting Director of OWCP revise policies and procedures for the review of the EEOICB actuarial model to mitigate the risk that errors within the actuarial model may cause a material misstatement.
Closed on 06/04/2013	011	OCFO		Acting Director of OWCP refine the discount rate selection methodology to incorporate guidance provided in federal accounting standards to ensure discounted liabilities and cash flows presented in DOL’s financial statements continue to meet federal accounting standards.
Closed on 03/24/2017	012	OCFO	ETA	Asst. Sec. of ETA continue to pursue have the SSA amended.
Closed on 12/16/2013	013	OCFO		CFO revise the policies and procedures related to the annual preparation and review of the FAM 2010. The policies and procedures should include the following, at a minimum: a) the date by which the checklist should be completed and reviewed; b) requirements for preparers to support their responses to questions in the checklist with detailed explanations, in accordance with GAO’s instructions; and c) requirements for a supervisor to review the completed FAM 2010 checklist for completeness, accuracy, and validity.

Audit of Federal Employees' Compensation Act, Durable Medical Equipment Payments

Audit Report to OWCP, 03-12-002-04-431 issued on 03/26/2012
5 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 06/05/2013	001	OWCP		OWCP Acting Director direct that the procedures performed during the provider enrollment process be documented to ensure controls as to who performed the verification, when it was done, and what procedures were performed are supported.
Closed on 12/09/2014	002	OWCP		OWCP Acting Director establish additional procedures to ensure CEs perform and document OWCP’s requirement for an analysis of cost reasonableness when authorizing payments for items coded as E1399 – Miscellaneous, as well as any other item that is “paid as billed” and not subject to fee schedule limitations.
	003	OWCP		OWCP Acting Director direct CEs to perform and document a rental versus new purchase analysis for any rentals exceeding a certain time period and/or certain dollar threshold.
Closed on 12/09/2014	004	OWCP		OWCP Acting Director examine controls over bills paid for catastrophic cases to identify additional controls needed to reduce the risk of improper payments and excessive costs without negatively impacting the beneficiaries of the FECA program.
Closed on 03/20/2013	005	OWCP	$68,546	OWCP Acting Director initiate overpayment recovery procedures to recover the $68,546 overpayments identified in this audit.

Federal Information Security Management Act Departmental Security Issues

Audit Report to OASAM, 23-12-002-07-001 issued on 03/19/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2019	01	OASAM			This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2019	02	OASAM			This recommendation contains sensitive information and will not be posted.

The Department of Labor’s Compliance with the Improper Payment Elimination and Recovery Act of 2010 in the Fiscal Year 2010 Agency Financial Report

Audit Report to OCFO, 22-12-016-13-001 issued on 03/15/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/28/2015	001	OCFO			The Department consider methods for improving the WIA sampling methodology to provide a more complete estimate of improper payments, and include information on the limitations of the data used in the estimation of WIA overpayments in the AFR.
Closed on 03/20/2013	002	OCFO			The Department consider developing and including cost benefit and return on investment analyses for the various improper payment reduction strategies.

Longshore and Harbor Workers' Compensation Act Special Fund Financial Statements and Independent Auditors' Report

Audit Report to OWCP, 22-12-004-04-432 issued on 03/01/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/29/2013	001	OWCP			Design and implement policies and procedures that require a comprehensive and detailed review of all financial information in the draft financial statements.
Closed on 03/29/2013	002	OWCP			Develop monitoring controls to ensure that sufficient supervisory review controls over journal entries and the related documentation are being performed before the journal entries are posted to the general ledger.

District of Columbia Workers' Compensation Act Special Fund Financial Statements and Independent Auditors' Report

Audit Report to OWCP, 22-12-005-04-432 issued on 03/01/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 08/29/2012	001	OWCP			Design and implement policies and procedures that require a comprehensive and detailed review of all financial information in the draft financial statements.
Closed on 03/29/2013	002	OWCP			Develop monitoring controls to ensure that sufficient supervisory review controls over journal entries and the related documentation are being performed before the journal entries are posted to the general ledger.

Alert Memorandum: DOL Needs to Immediately Take Corrective Action to Safeguard Information Technology Equipment

Audit Report to OASAM, 23-12-005-07-001 issued on 03/01/2012
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 04/09/2020	01	OASAM			The Department should immediately stop disposal of any IT equipment Department-wide until it can ensure that 100 percent of the equipment has been properly sanitized.

Consolidated Financial Statements Audit of OCFO's New Core Financial Management System and People Power

Audit Report to OCFO, 22-12-009-13-001 issued on 02/22/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/20/2013	01	OCFO			This recommendation contains sensitive information and will not be posted.
Closed on 03/20/2013	02	OCFO			This recommendation contains sensitive information and will not be posted.

Consolidated Financial Statements Audit of OWCP&aposs Division of Information Technology Management Services General Support System, Automated Support Package, Energy Case Management System, Longshore Disbursement System, and Integrated Federal Employees&apos Compensation System

Audit Report to ESA, 22-12-010-04-001 issued on 02/22/2012
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/20/2013	01	ESA			This recommendation contains sensitive information and will not be posted.
Closed on 03/20/2013	02	ESA			This recommendation contains sensitive information and will not be posted.

Consolidated Financial Statements Audit of ETA's E-s System, Unemployment Insurance Database Management System, and General Support System

Audit Report to ETA, 22-12-011-03-001 issued on 02/22/2012
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/20/2013	01	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/20/2013	02	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/20/2013	03	ETA	This recommendation contains sensitive information and will not be posted.

Consolidated Financial Statements Audit of OASAM's E-Procurement System and Employee Computer Network/Departmental Computer Network

Audit Report to OASAM, 22-12-012-07-001 issued on 02/22/2012
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/31/2014	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2014	03	OASAM	This recommendation contains sensitive information and will not be posted.

OWCP's Efforts to Detect and Prevent FECA Improper Payments Have Not Addressed Known Weaknesses

Audit Report to OWCP, 03-12-001-04-431 issued on 02/15/2012
5 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/23/2016	001	OWCP	OWCP Acting Director develop a process for improper payment estimates that is compliant with IPERA.
Closed on 03/23/2016	002	OWCP	OWCP Acting Director develop a program performance measure on payment accuracy.
Closed on 03/23/2016	003	OWCP	OWCP Acting Director provide SSA death match reports to the District Offices in a timely manner and monitor those reports that show multiple payments made after claimants’ date of death to verify timely action was taken to terminate benefits.
	004	OWCP	OWCP Acting Diretor develop effective procedures, including seeking legislative authority to conduct matches with SSA retirement records, to ensure that claimants who receive SSA retirement benefits are identified timely and their FECA benefits are adjusted accordingly.
Closed on 03/23/2016	005	OWCP	OWCP Acting Director implement a requirement for training on improper payments for all claims examiners.

Recovery Act: ETA is Missing Opportunities to Detect and Collect Billions of Dollars in Overpayments Pertaining to Federally-Funded Emergency Benefits

Audit Report to ETA, 18-12-001-03-315 issued on 01/31/2012
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/28/2015	001	ETA		Develop and implement a valid and reliable method for estimating the rate of overpayment in federally-funded emergency program
Closed on 09/28/2012	002	ETA	$2,150,000,000	Establish a valid performance measure for federall-funded emergency programs.
Closed on 09/28/2012	003	ETA		Increase monitoring regarding improper payment detection
Closed on 09/28/2012	004	ETA		Develop and implement a plan to increase detection efforts over the estimated $5.6 billion in detectable overpayments related to federally-funded emergency benefits that states did not identify in the past 3 years.

MSHA Needs to Improve its Civil Penalty Collection Practices

Audit Report to MSHA, 05-12-001-06-001 issued on 11/18/2011
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/30/2012	001	MSHA	Revise existing procedures to assure timely application of civil penalty payments, particularly when applying payments to the oldest debt if the violator does not identify how to9 apply the payment.
Closed on 04/30/2012	002	MSHA	Revise procedures to assure consistent referrals to Treasury.
Closed on 03/30/2012	003	MSHA	Finalize policies and procedures to identify all potential scofflaw violators.
Closed on 03/30/2012	004	MSHA	Implement controls to assure appropriate and consistent write-off of uncollectable civil penalties.

Independent Auditors' Report on the U.S. Department of Labor's FY 2011 Consolidated Financial Statements

Audit Report to OCFO, 22-12-002-13-001 issued on 11/14/2011
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 11/16/2012	001a	OCFO		CFO should develop and implement procedures to prop;erly complete and document the monthly GWB FBWT reconciliations, including (1) reinstatement of the previous reconciliation process that reconciled the ending balances reported on the GWA Acccount Statements to the ending FBW balances recorded in the general ledger and (2) documented research and resolujtion of identified differences.
Closed on 11/16/2012	001b	OCFO		CFO should dedicate adequate resources to complete the monthly FBWT reconciliations and supervisor reviews timely.
Closed on 11/16/2012	001c	OCFO		CFO should perform, document and review timely the monthly FMS 6652 reconciliations to demonstrate that the differences identified on the FMS 6652 reports have been resolved.
Closed on 11/16/2012	001d	OCFO		Chief Financial Officer should update policies and procedures to properly complete and document the monthly FMS 6652 reconciliations, including documented research and resolution of all identified differences.
Closed on 11/16/2012	001e	OCFO		Chief Financial Officer should formalize procedures for generating data extracts of detailed general ledger transactions from NCFMS, and enhance the procedures for reviewing data extracts prior to submission for audit to ensure they reconcile to the consolidated trial balance
Closed on 11/16/2012	001f	OCFO		Chief Financial Officer should develop and implement a formal process for promptly researching and resolving significant financial reporting issues that are identified. In addition, resolution of each issue should be formally documented and retained to support the consolidated financial statements’ compliance with GAAP
Closed on 11/16/2012	001g	OCFO		Chief Financial Officer should finalize draft DLMS policies and procedures requiring detailed review of all financial information in the financial statements, and ensure that OCFO personnel adhere to these policies. Financial statement review should include procedures for comparing financial data reported on the different statements to ensure accuracy and consistency; agreeing the financial data to the general ledger to ensure existence, completeness, and accuracy of financial data reported; and analyzing significant variances between current period and prior period financial information
Closed on 11/16/2012	001h	OCFO		Chief Financial Officer should formally document comprehensive policies and procedures related to the financial reporting process under NCFMS
Closed on 11/16/2012	001i	OCFO		Chief Financial Officer should develop and implement policies and procedures to address the minimum documentation requirements needed to support adjustments recorded by DOL’s shared service provider, provide training to the agencies to address the minimum documentation requirements needed to sufficiently support recorded transactions, and develop and implement monitoring controls to ensure that individuals are performing sufficient reviews of expenses and related documentation before they are posted in NCFMS to ensure they are adequately supported
Closed on 11/16/2012	001j	OCFO		Chief Financial Officer should investigate the specific cause of the grant expense misclassification issue, and develop and implement appropriate corrective action
Closed on 11/16/2012	001k	OCFO		Chief Financial Officer should record journal entries to correct the misclassified amounts identified above to their proper USSGL accounts in the general ledger, develop and implement procedures to properly record these transactions in the future, review significant transactions for USSGL compliance, and make any necessary corrections.
Closed on 11/16/2012	001l	OCFO	OASAM	Assistant Secretary for Administration and Management should perform, document, and review timely the monthly FMS 6652 reconciliations to demonstrate that the differences identified on the FMS 6652 reports have been resolved
Closed on 11/16/2012	001m	OCFO	ETA	National Director for the Office of Job Corps continue working to resolve the mapping issues between HHS-PMS and NCFMS to allow the systems to communicate properly, and develop and implement procedures to investigate, resolve, and document differences identified through the quarterly HHS-PMS Synch Report
Closed on 11/16/2012	001n	OCFO	ETA	Assistant Secretary for Employment and Training develop and implement written policies and procedures regarding the quarterly reconciliation of E-Grants to NCFMS and resolution of identified differences, including an expected timeframe to ensure errors are detected and corrected to avoid a misstatement. Documentation should be maintained to support these activities
Closed on 11/16/2012	001o	OCFO	ETA	Assistant Secretary for Employment and Training develop and implement comprehensive procedures for the preparation and review of the UTF disbursements accrual that address the minimum documentation needed to support management’s conclusions and require individuals performing supervisory reviews to verify the accuracy of the accrual data and calculations and the adequacy of documentation maintained to substantiate management’s conclusion
Closed on 11/16/2012	001p	OCFO	ETA	Assistant Secretary for Employment and Training update written policies and procedures to include guidance on monitoring the timely completion of FPO desk reviews, which should include requirements for supervisors to periodically review a sample of active grantees to confirm that the FPO desk reviews are being completed timely. This review should be documented
Closed on 11/16/2012	001q	OCFO	ETA	Assistant Secretary for Employment and Training update the Delinquent Filers Monitoring Procedures to include 1) a control procedure designed to ensure that the quarterly notification of delinquent filers is distributed timely, 2) a deadline by which the notification of delinquent filers must be sent to the responsible individuals for follow-up, and 3) deadlines for required follow-up
Closed on 04/16/2012	002a	OCFO		Chief Financial Officer should provide adequate resources to complete all necessary budgetary reconciliations timely
Closed on 11/16/2012	002b	OCFO		Chief Financial Officer should update policies and procedures over budgetary reconciliations 1) to address the minimum documentation requirements needed to substantiate that identified differences are properly researched and resolved, and 2) to outline the necessary steps to complete adequate supervisory reviews
Closed on 11/16/2012	002c	OCFO		Chief Financial Officer should provide training on the updated policies and procedures over budgetary reconciliations, including timing and frequency of reconciliation preparation
Closed on 11/16/2012	002d	OCFO		Chief Financial Officer should update the NCFMS configuration so that all recorded transactions are subject to the system’s automated funds control
Closed on 11/16/2012	002e	OCFO		Chief Financial Officer should provide training to the agencies to address the minimum documentation requirements needed to sufficiently support the validity of UDOs.
Closed on 11/16/2012	002f	OCFO		Chief Financial Officer should update the NCFMS Budget Module configuration to allow appropriations that are exempt from apportionment to be posted to the correct general ledger account. Until the NCFMS Budget Module is properly configured, procedures should be developed and implemented to periodically review funds with appropriations exempt from apportionment to ensure amounts improperly reported as Unapportioned Authority are properly reclassified to Unobligated Funds Exempt from Apportionment
Closed on 11/16/2012	002g	OCFO		Chief Financial Officer should require that one agency be responsible for recording both the budgetary and proprietary journal entries for economic events, or if separate agencies continue to record the entries, develop and implement procedures that requires those agencies to coordinate appropriately to ensure almost simultaneous recording
Closed on 11/16/2012	002h	OCFO	ETA	Assistant Secretary for Employment and Training evaluate E-Grants to determine the cause of the continuing system errors related to the acceptance of ETA 9130s, and implement the appropriate corrective action
Closed on 11/16/2012	002i	OCFO	ETA	Assistant Secretary for Employment and Training identify and correct the E-Grants coding issue that prevented timely and proper grant closeout
Closed on 11/16/2012	002j	OCFO	ETA	Assistant Secretary for Employment and Training develop and implement alternative procedures to properly post refunds to appropriate grants in NCFMS
Closed on 11/19/2019	003a	OCFO		Chief Information Officer should coordinate efforts among the DOL agencies to develop procedures and controls to address access and vulnerability management control deficiencies in financial and support systems
Closed on 11/18/2019	003b	OCFO		Chief Information Officer should monitor the agencies’ progress to ensure that procedures and controls are appropriately implemented and maintained.
Closed on 03/05/2017	003c	OCFO		Chief Information Officer should ensure that sufficient resources are available to develop, implement, and monitor the procedures and controls that address access and vulnerability management control deficiencies
Closed on 11/16/2012	004a	OCFO		Chief Financial Officer should provide training on the updated policies and procedures implemented in June 2011 to address the minimum documentation requirements needed to adequately support journal entries
Closed on 11/16/2012	004b	OCFO		Chief Financial Officer should develop monitoring controls to ensure that supervisors or individuals other than the preparer are performing sufficient reviews of journal entries and related documentation before the entries are posted to ensure they are adequately supported and are in compliance with the USSGL and Federal accounting standards
Closed on 11/16/2012	005a	OCFO		Chief Financial Officer should design the Payroll/Time and Attendance Reconciliation Reports to reflect the necessary payroll-related information to conduct an adequate reconciliation
Closed on 11/16/2012	005b	OCFO		Chief Financial Officer should complete periodic monitoring procedures to ensure that the July 2009 policy and procedures are implemented and complied with throughout DOL
Closed on 11/16/2012	005c	OCFO		Chief Financial Officer should revise procedures related to the monthly payroll reconciliations to require the preparer and the reviewer to document the preparation and review dates, respectively, and to sign the reconciliations once they have completed their work

Program Design Issues Hampered ETA's Ability to Ensure the H-2B Visa Program Provided Adequate Protections for U.S. Forestry Workers In Oregon

Audit Report to ETA, 17-12-001-03-321 issued on 10/17/2011
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/25/2015	001	ETA	Reassess the requirements for employers to only recruit U.S. workers in the state of initial employment.
Closed on 09/25/2015	002	ETA	Develop and implement procedures to strengthen the application and post-adjudication process.
Closed on 09/25/2015	003	ETA	Develop and implement controls to better monitor SWAs compliance with program requirements.

Additional Information Needed to Measure the Effectiveness and Return on Investment of Training Services Funded Under the WIA Adult and Dislocated Worker Programs

Audit Report to ETA, 03-11-003-03-390 issued on 09/30/2011
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/29/2013	001	ETA		Pursue legislative authority in the WIA reauthorization to develop performance measures for training outcomes.
Closed on 12/18/2018	002	ETA		Require SWAs to report training costs and funding sources at the participant level in WIASRD so stakeholders have adequate information to make return-on-investment decisions for WIA services.
Closed on 01/13/2014	003	ETA		Provide guidance to SWAs and LWAs regarding the best methodology for collecting and reporting data for training-related employment.
Closed on 01/13/2014	004	ETA	$124,000,000	Exercise oversight over SWAs to ensure they develop and/or identify best practices to increase the percentage of exiters who find employment related to the training they receive. An estimated $124 million was spent on training Adult and Dislocated Worker exiters who did not obtain training-related employment or there was insufficient information to make the determination.

Further Action By EBSA Could Help Ensure PPACA Implementation and Compliance

Audit Report to EBSA, 09-11-003-12-121 issued on 09/30/2011
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/23/2014	001	EBSA	Work with the Departments of HHS, Treasury, and OMB to establish specific timetables to respond to public comments and issue final regulations.
Closed on 03/30/2012	002	EBSA	Incorporate PPACA requirements immediately into the enforcement program to assist plans in complying with PPACA.
Closed on 03/30/2012	003	EBSA	Provide HHS with the results of a survey of benefits typically covered by employers that is sufficiently broad to enable HHS to determine benefits provided under a typical employer plan
Closed on 05/23/2014	004	EBSA	Proceed with a rulemaking to implement PPACA section 6604.

Recovery Act: Slow Pace Placing Workers Into Jobs Jeopardizes Employment Goals of The Green Jobs Program

Audit Report to ETA, 18-11-004-03-390 issued on 09/30/2011
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/30/2012	001	ETA			The Assistant Secretary for Employment and Training evaluate the Green Jobs program, obtain an estimate of funds each grantee will realistically spend given the current demand for green job-related skills and the job market for green jobs.
Closed on 03/30/2012	002	ETA		$327,300,000	Any of the remaining $327.3 million of funds determined not to be needed should be recouped as soon as practicable and to the extent permitted by law so that they can be available for other purposes.

Recovery Act: Quality Control Review Single Audit of Job Service North Dakota for the Year Ended June 30, 2010

Audit Report to ETA, 18-11-008-03-001 issued on 09/30/2011
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/20/2012	001	ETA	Follow GAS 5.26 through 5.31 related to subsequent discovery of facts existing at the date of the auditor’s report to ensure users of JSND’s Single Audit reporting package are aware of the reporting errors. This would include reporting the appropriate findings noted in this report.
Closed on 01/20/2012	002	ETA	Work with JSND to correct and reissue the Single Audit report to the Federal Audit Clearinghouse.
Closed on 01/20/2012	003	ETA	Emphasize the Firm’s audit documentation policy to those performing Single Audits to ensure Single Audit projects are documented in accordance with GAS.
Closed on 01/20/2012	004	ETA	Provide additional training targeting supervisory review of audit documentation and quality control over reviewing Single Audit reports.

Recovery Act: Planning and Coordination of Workforce Development Activities with Federal Infrastructure Investments Needed Improvement

Audit Report to ETA, 18-11-010-03-001 issued on 09/30/2011
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/30/2012	001	ETA			We recommend the Assistant Secretary for Employment and Training continue to strengthen cross-collaboration efforts across federal and state agencies and encourage states and local areas to continue to pursue collaboration as part of their regular practice.

Federal Information Security Management Act Audit of OASAM's Safety & Health Information Management System

Audit Report to OASAM, 23-11-025-07-001 issued on 09/30/2011
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/28/2015	01	OASAM			This recommendation contains sensitive information and will not be posted.

Federal Information Security Management Act Audit of EBSA’s Technical Assistance and Inquiry System

Audit Report to EBSA, 23-11-026-12-001 issued on 09/30/2011
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/05/2018	01	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2018	02	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	03	EBSA	This recommendation contains sensitive information and will not be posted.

Federal Information Security Management Act Audit of ETA's E-s System and Unemployment Insurance Database Management System

Audit Report to ETA, 23-11-027-03-001 issued on 09/30/2011
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 07/16/2018	01	ETA			This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	02	ETA			This recommendation contains sensitive information and will not be posted.

Federal Information Security Management Act Audit of the OCFO PeoplePower and New Core Financial Management System

Audit Report to OCFO, 23-11-028-13-001 issued on 09/30/2011
3 recommendations, of which 3 are closed.

Show recommendations for 23-11-028-13-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/20/2013	01	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	02	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	03	OCFO	This recommendation contains sensitive information and will not be posted.

Federal Information Security Management Act Audit of OASAM E-Procurement System and Employee Computer Network/Departmental Computer Network

Audit Report to OASAM, 23-11-029-07-001 issued on 09/30/2011
3 recommendations, of which 3 are closed.

Show recommendations for 23-11-029-07-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 02/28/2015	01	OASAM		This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	02	OASAM	OIG	This recommendation contains sensitive information and will not be posted.
Closed on 08/31/2012	03	OASAM		This recommendation contains sensitive information and will not be posted.

Federal Information Security Management Act Audit of OCIO Entity-wide IT Security Controls

Audit Report to OASAM, 23-11-030-07-001 issued on 09/30/2011
4 recommendations, of which 4 are closed.

Show recommendations for 23-11-030-07-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 07/16/2018	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	03	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	04	OASAM	This recommendation contains sensitive information and will not be posted.

Adams and Associates Did Not Ensure Best Value in Awarding Sub-Contracts at the Red Rock Job Corps Center

Audit Report to ETA, 26-11-002-03-370 issued on 09/30/2011
6 recommendations, of which 6 are closed.

Show recommendations for 26-11-002-03-370

Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/28/2015	001	ETA		Strengthen Adams Red Rock SOPs pertaining to procurement. Revisions need to include the required documentation and evaluator signatures and the specific steps to ensure all sub-contracts and purchases resulting in expenditures between $3,000 and $25,000 are advertised, evaluated, awarded, and costs supported as required by the FAR.
Closed on 05/04/2015	002	ETA	$334,675	Repay questioned costs as appropriate. This includes ETA making a final determination as to the amount of excess funds paid by the contractor to be recovered while recognizing the value of goods and services received.
Closed on 02/28/2015	003	ETA		Provide training as needed to ensure procurement staff are proficient on FAR requirements.
Closed on 02/28/2015	004	ETA		Develop procedures for providing and documenting supervisory oversight of center procurement.
Closed on 02/28/2015	005	ETA		Strengthen procedures to ensure Adams Red Rock complies with the FAR when awarding sub-contracts and purchase orders and claiming related costs. This should include reviewing Adams Red Rock’s procurement activities for FAR compliance during on-site center assessments.
Closed on 02/28/2015	006	ETA		Review all future Adams Red Rock sub-contracts for FAR compliance prior to approval.

ETR Did Not Ensure Best Value In Awarding Sub-Contracts At The Turner Job Corps Center

Audit Report to ETA, 26-11-003-03-370 issued on 09/30/2011
6 recommendations, of which 6 are closed.

Show recommendations for 26-11-003-03-370

Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/28/2015	001	ETA		Strengthen ETR Turner SOPs pertaining to procurement. Revisions need to include the required documentation and evaluator signatures and the specific steps to ensure sub-contracts and expenditures are advertised, evaluated, awarded, and costs supported as required by the FAR.
Closed on 05/22/2015	002	ETA	$1,029,415	Repay questioned costs as appropriate. This includes ETA making a final determination as to the amount of excess funds paid by the contractor to be recovered while recognizing the value of goods and services received.
Closed on 02/28/2015	003	ETA		Provide training as needed to ensure procurement staff is proficient on FAR requirements.
Closed on 02/28/2015	004	ETA		Develop procedures for providing and documenting supervisory oversight of center procurement.
Closed on 02/28/2015	005	ETA		Strengthen procedures to ensure ETR Turner complies with the FAR when awarding sub-contracts and purchase orders and claiming related cost. This should include reviewing ETR Turner procurement activities for FAR compliance during on-site center assessments.
Closed on 02/27/2015	006	ETA		Review all future ETR Turner sub-contracts for FAR compliance prior toapproval.

Job Corps Needs to Improve Reliability of Performance Metrics and Results

Audit Report to ETA, 26-11-004-03-370 issued on 09/30/2011
4 recommendations, of which 4 are closed.

Show recommendations for 26-11-004-03-370

Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 10/30/2013	001	ETA		Assistant Secretary for Employment and Training require Job Corps to review and improve its performance metrics to provide decision-makers with useful and reliable information to make informed decisions regarding the program’s performance and costs. This includes ensuring metrics are complete and accurate, comply with WIA, and have reported results and established targets.
Closed on 02/27/2015	002	ETA		Assistant Secretary for Employment and Training require Job Corps to improve oversight of its service providers to increase the number of students who find employment that relate to and utilize the vocational training received.
Closed on 09/25/2013	003	ETA		Assistant Secretary for Employment and Training Administration require Job Corps to Develop a process to ensure the scope of work contracted for and conducted by consultants is managed appropriately to maximize value, ensure such investments work as planned, and result in meaningful improvements.
Closed on 02/28/2015	004	ETA	$61,200,000	$61.18 million in funds put to better use if Job Corps improves oversight of its service providers to increase the number of students who find employment that relate to and utilize the vocational training received.

Job Corps Must Strengthen Controls to Ensure Low-Income Eligibility of Applicants

Audit Report to ETA, 26-11-005-03-370 issued on 09/30/2011
5 recommendations, of which 5 are closed.

Show recommendations for 26-11-005-03-370

Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/28/2015	001	ETA		Job Corps should determine the eligibility of all active students with recorded family incomes above the established income thresholds and take appropriate action.
Closed on 03/25/2020	002	ETA	$2,274,303	Recover questioned costs totaling $2.27 million from OA service providers
Closed on 09/28/2012	003	ETA	$164,600,000	Develop policies, procedures, training and oversight to ensure OA service providers comply with established eligibility criteria and other Job Corps policies for enrollment in the program.
Closed on 02/28/2015	004	ETA		Direct OA service providers to develop policies, procedures and oversight to ensure compliance with established eligibility criteria and other Job Corps policies for enrollment in the program.
Closed on 09/28/2012	005	ETA		Implement 100 percent applicant income verification procedures.

MSHA Must More Consistently Determine The Number Of Required Inspections And More Transparently Report Inspection Results For Metal And Nonmetal Mines

Audit Report to MSHA, 05-11-004-06-001 issued on 09/29/2011
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/30/2012	001	MSHA	Assistant Secretary for Mine Safety and Health Administration design objective, national criteria for assigning a mine status and implement a system of controls to assure the consistent implementation of these criteria.
Closed on 03/30/2012	002	MSHA	Assistant Secretary for Mine Safety and Health Administration design and implement procedures to assure that information on all new mines is communicated to the responsible field office in a timely manner.
Closed on 03/30/2012	003	MSHA	Assistant Secretary for Mine Safety and Health Administration examine and implement ways to increase the probability that inspectors will arrive for regular safety and health inspections on days that a mine is operational.
Closed on 04/11/2013	004	MSHA	Assistant Secretary for Mine Safety and Health Administration more clearly and completely report the actual results of its efforts to conduct regular safety and health inspections, including the number of mines that reported miner work hours, but did not receive a regular safety and health inspection.
Closed on 05/14/2012	005	MSHA	Assistant Secretary for Mine Safety and Health require supervisors to document their review and acceptance of each regular safety and health inspection report before it is included in MNMS&H’s computation of its inspection completion rate.

Verification of ETA and JC Remediation Efforts of Prior-Year IT Security Recommendations

Audit Report to ETA, 23-11-017-03-001 issued on 09/22/2011
6 recommendations, of which 6 are closed.

Show recommendations for 23-11-017-03-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/29/2011	01	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	02	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	03	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	04	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	05	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	06	ETA	This recommendation contains sensitive information and will not be posted.

Significant Deficiencies Persist in DOL's Information Technology Security Program

Audit Report to OASAM, 23-11-005-07-001 issued on 09/21/2011
2 recommendations, of which 2 are closed.

Show recommendations for 23-11-005-07-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/21/2012	01	OASAM			This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	02	OASAM			This recommendation contains sensitive information and will not be posted.

Verification of BLS Remediation Efforts of Prior-Year IT Security Recommendations

Audit Report to BLS, 23-11-008-11-001 issued on 09/20/2011
3 recommendations, of which 3 are closed.

Show recommendations for 23-11-008-11-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/29/2011	01	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	02	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	03	BLS	This recommendation contains sensitive information and will not be posted.

Improvements are Needed in DOL IT Security Remediation Efforts

Audit Report to OASAM, 23-11-002-07-001 issued on 09/14/2011
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/05/2019	01	OASAM			This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2019	02	OASAM			This recommendation contains sensitive information and will not be posted.

to the International Association of Nanotechnology

Audit Report to ETA, 02-11-203-03-390 issued on 09/12/2011
3 recommendations, of which 3 are closed.

Show recommendations for 02-11-203-03-390

Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/25/2015	001	ETA	$1,500,000	The Assistant Secretary for Employment and Training recover questioned costs of $1.5 million
Closed on 03/12/2012	002	ETA		The Assistant Secretary for Employment and Training ensure first time grantees have systems in place to provide grant products and services.
Closed on 03/12/2012	003	ETA		The Assistant Secretary for ETA ensure grants are clear in regard to which entities provide services and cost categories associated with deliverables

Information Technology Security Conditions Needing Management Action Exist for DOL Support Portal File Share

Audit Report to OASAM, 23-11-018-07-001 issued on 09/02/2011
1 recommendations, of which 1 are closed.

Show recommendations for 23-11-018-07-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/28/2015	01	OASAM			This recommendation contains sensitive information and will not be posted.

Verification of MSHA Remediation Efforts of Prior-Year IT Security Recommendations

Audit Report to MSHA, 23-11-015-06-001 issued on 09/01/2011
15 recommendations, of which 15 are closed.

Show recommendations for 23-11-015-06-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 07/06/2012	01	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/06/2012	02	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2013	03	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2013	04	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/06/2012	05	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/06/2012	06	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/06/2012	07	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/06/2012	08	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/06/2012	09	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/06/2012	10	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/06/2012	11	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 10/01/2012	12	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	13	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	14	MSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	15	MSHA	This recommendation contains sensitive information and will not be posted.

Verification of OALJ Remediation Efforts of Prior-Year IT Security Recommendations

Audit Report to OSEC, 23-11-011-01-060 issued on 08/26/2011
34 recommendations, of which 34 are closed.

Show recommendations for 23-11-011-01-060

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 09/29/2011	01	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	02	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	03	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	04	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	05	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	06	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	07	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2011	08	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	09	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	10	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	11	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	12	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	13	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	14	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	15	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	16	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	17	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	18	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	19	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	20	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	21	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	22	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	23	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	24	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	25	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	26	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	27	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	28	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	29	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	30	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	31	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	32	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	33	OSEC	SOL	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	34	OSEC	SOL	This recommendation contains sensitive information and will not be posted.

Verification of Wage and Hour Division Remediation Efforts of Prior-Year IT Security Recommendations

Audit Report to WHD, 23-11-013-04-420 issued on 08/26/2011
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/29/2011	01	WHD	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	02	WHD	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	03	WHD	This recommendation contains sensitive information and will not be posted.

Verification of EBSA Remediation Efforts of Prior-Year IT Security Recommendations

Audit Report to EBSA, 23-11-009-12-001 issued on 08/25/2011
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/28/2015	01	EBSA			This recommendation contains sensitive information and will not be posted.

Verification of ODEP Remediation Efforts of Prior-Year IT Security Recommendations

Audit Report to OSEC, 23-11-020-01-080 issued on 08/25/2011
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/29/2011	01	OSEC			This recommendation contains sensitive information and will not be posted.

Longshore and Harbor Workers' Compensation Act Special Fund Financial Statements and Independent Auditors' Report

Audit Report to OWCP, 22-11-004-04-432 issued on 06/10/2011
4 recommendations, of which 4 are closed.

Show recommendations for 22-11-004-04-432

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/10/2012	001	OWCP	DOL improve it’s internal controls over financial reporting toensure that:1. Reconciliations between the Fund’s general ledger account balances andbalances reflected in subsidiary ledgers are being prepared and reviewedconsistently throughout the year
Closed on 02/10/2012	002	OWCP	Supervisory review controls, including those over journal entries are beingeffectively performed.
Closed on 02/10/2012	003	OWCP	SF-224’s are being thoroughly reviewed prior to submission to Treasury.
Closed on 02/10/2012	004	OWCP	Differences identified by Treasury are resolved on a timely basis.

District of Columbia Workmen's Compensation Act Special Fund Financial Statements and Independent Auditors' Report

Audit Report to OWCP, 22-11-005-04-432 issued on 06/10/2011
4 recommendations, of which 4 are closed.

Show recommendations for 22-11-005-04-432

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/10/2012	001	OWCP	1. Reconciliations between the Fund’s general ledger account balances and balances reflected in subsidiary ledgers are being prepared and reviewed consistently throughout the year
Closed on 02/10/2012	002	OWCP	Supervisory review controls, including those over journal entries are being effectively performed.
Closed on 02/10/2012	003	OWCP	Controls over the preparation and submission of the SF-224, Statement of Transactions, are not consistently completed
Closed on 02/10/2012	004	OWCP	Controls need to be performed consistently to ensure that differences identified by Treasury are resolved on a timely basis

OSHA Has Not Determined If State OSH Programs Are at Least as Effective in Improving Workplace Safety and Health as Federal OSHA's Programs

Audit Report to OSHA, 02-11-201-10-105 issued on 03/31/2011
4 recommendations, of which 4 are closed.

Show recommendations for 02-11-201-10-105

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/05/2019	001	OSHA	Define effectiveness in terms of the impact of State OSH programs on workplace safety and health.
Closed on 03/06/2019	002	OSHA	Design measures to quantify the impact of State OSH on workplace safety and health.
Closed on 11/25/2019	003	OSHA	Measure Federal OSH program to establish a baseline to evaluate State OSH effectiveness.
Closed on 03/06/2019	004	OSHA	Assure effectiveness by revising the monitoring processes to include comparison of the impact of State OSH and Federal OSHA.

Whistleblower Protection Program Complaint

Audit Report to OSHA, 02-11-202-10-105 issued on 03/31/2011
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/16/2012	001	OSHA			The Assistant Secretary for Occupational Safety and Health implement controls to ensure that supervisors review all complaints for coverage and the presence of a prima facie allegation prior to beginning an investigation.

The Department Could Do More To Strengthen Controls Over Its Personal Identity Verification System

Audit Report to OASAM, 04-11-001-07-001 issued on 03/31/2011
7 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/29/2019	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 04/10/2019	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 04/10/2019	03	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2019	04	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 04/10/2019	05	OASAM	This recommendation contains sensitive information and will not be posted.
	06	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 04/10/2019	07	OASAM	This recommendation contains sensitive information and will not be posted.

Kansas' Controls Over Jobs for Veteran State Contract Reporting and Monitoring Need To be Strengthened

Audit Report to VETS, 04-11-002-02-201 issued on 03/31/2011
2 recommendations, of which 2 are closed.

Show recommendations for 04-11-002-02-201

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/20/2013	001	VETS		$167,065	Assistant Secretary for Veterans’ Employment and Training Service recover unsupported questioned costs of 167,065.
Closed on 03/20/2013	002	VETS			VETS direct Kansas DOC to develop and implement internal control policies and procedures to improve program management and to ensure that JVSG funds are properly recorded and reported.

Proxy-Voting May Not be Solely for the Economic Benefit of Retirement Plans

Audit Report to EBSA, 09-11-001-12-121 issued on 03/31/2011
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/23/2014	001	EBSA	Assistant Secretary for Employee Benefits Security Administration: (1) Propose amending ERISA to give the Secretary of Labor the authority to assess monetary penalties against fiduciaries for failure to comply with proxy-voting requirements;
Closed on 03/05/2018	002	EBSA	(2) Revise proxy-voting requirements in 29 CFR 2509.08-2 to require documented support for fiduciary monitoring and the economic benefit for proxy-voting decisions
Closed on 05/23/2014	003	EBSA	(3) Include fiduciary proxy vote monitoring in enforcement investigations to ensure that the economic benefit for proxy-voting decisions are appropriately documented.

EBSA Needs to Monitor the Projected Impact of the Qualified Default Investment Alternative Regulation

Audit Report to EBSA, 09-11-002-12-121 issued on 03/31/2011
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 05/23/2014	001	EBSA			Assistant Secretary for Employee Benefits Security develop and implement a process to monitor if employee participation and average investment returns in retirement plans increase over time and take appropriate action if needed to determine if any modifications to the regulation is warranted.

BLS Could Do More To Ensure That Labor Force Statistics Program Funds Are Expended and Reported in Accordance With the Labor Market Information Agreements

Audit Report to BLS, 17-11-001-11-001 issued on 03/31/2011
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/26/2013	001	BLS		Commissioner for BLS improve monitoring of State LMI financial transactions to ensure records are maintained that fully support LMI program expenditures.
Closed on 02/14/2012	002	BLS		Commissioner for BLS enforce policies and procedures currently in place to ensure the States’ timely submission of monthly financial reports.
Closed on 11/09/2011	003	BLS	$39,273	Recover questioned costs totaling $39,273 for non personnel service transaction that State could not support.

Recovery Act: ETA Needs to Strengthen Management Controls to Meet Youthbuild Program Objectives

Audit Report to ETA, 18-11-001-03-001 issued on 03/31/2011
8 recommendations, of which 8 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 01/31/2012	001	ETA		Assistant Secretary for ETA determine how youth ages 16 to 17 are best served.
Closed on 03/30/2012	002	ETA	$5,700,000	ETA should develop and implement controls to ensure that program eligibility and reporting requirements are met.
Closed on 01/02/2014	003	ETA	$214,124	Assistant Secretary for ETA recover 214,124 questioned costs for ineligibles participants.
Closed on 07/24/2012	004	ETA		ETA develop and implement controls to ensure that grantee agreements include performance goals.
Closed on 07/24/2012	005	ETA		ETA develop controls to ensure performance measures are accurately reported.
Closed on 07/24/2012	006	ETA		ETA develop and implement controls to ensure participants receive industry recognized certification.
Closed on 07/24/2012	007	ETA		ETA develop and implement controls to measure the increase number of affordable housing unit.
Closed on 07/24/2012	008	ETA		Ensure grantees meet the 25 percent matching requirement.

Recovery Act: DOL Could Have Better Monitored the Use of Re-employment Services Funds to Adhere to Standards for Transparency and Accountability

Audit Report to ETA, 18-11-005-03-315 issued on 03/31/2011
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/28/2015	001	ETA	Establish priorities, outcome measures and effective data collection systems for future Wagner-Peyser funding to address program weaknesses and better measure the services states provide to UI claimants
Closed on 01/19/2012	002	ETA	Develop monitoring and financial reporting requirements to enable DOL to report how effectively federal funds were spent by states employment and reemployment services
Closed on 02/28/2015	003	ETA	Determine from independent analysis what state experiences were and identify best practices, areas for improvement, and short and long term achievements

Management Advisory Comments Identified in the Engagement to Audit the Consolidated Financial Statements for the Year Ended September 30, 2010

Audit Report to OCFO, 22-11-006-13-001 issued on 03/31/2011
8 recommendations, of which 8 are closed.

Show recommendations for 22-11-006-13-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 11/15/2011	001a	OCFO		CFO develop and implement a quality control process for reviewing PBC items prior to submission to the auditors.
Closed on 11/15/2011	001b	OCFO		CFO improve monitoring of the PBC list by periodically reviewing it for items due in the upcoming weeks and following up.
Closed on 11/15/2011	001c	OCFO		CFO improve accountability for PBC items by coordinating with the appropriate agency heads.
Closed on 11/15/2011	001d	OCFO		CFO communicate PBC delays which should be rare as soon as they are identified and provide realistic alternatives.
Closed on 11/15/2011	002a	OCFO		CFO properly resolve all Facts II edit checks issued and only record adequately supported adjusting entries to the general ledger.
Closed on 11/15/2011	002b	OCFO		CFO update the system configuration in NCCFMS to record a credit to account 4801 for activities related to new obligations.
Closed on 11/15/2011	003a	OCFO	ETA	ETA reinforce policies and procedures and provide related training to address the minimum documentation requirements.
Closed on 11/15/2011	003b	OCFO	ETA	NDJC reinforce policies and procedures to ensure supporting documentation for transactions are properly managed.
Closed on 11/15/2011	003c	OCFO	VETS	VETS and the NDJC reinforce procedures to satisfy audit requests in a timely manner.
Closed on 11/15/2011	004	OCFO	VETS	VETS enhance policies and procedures to ensure that changes made to obligating documents are supported by documentation
Closed on 11/15/2011	005a	OCFO	ETA	ETA evaluate GEMS to determine the cause of the system error and develop appropriate corrective action to ensure that
Closed on 11/15/2011	005b	OCFO	ETA	ETA establish procedures in GEMS such that a confirmation is provided to the FPO upon review submission
Closed on 11/15/2011	005c	OCFO	ETA	ETA require supervisors to periodically review a sample of active grantees to confirm that the reports are being complete
Closed on 11/15/2011	005d	OCFO	ETA	ETA work with OCFO to ensure all interface issues have been resolved between E-grants and NCFMS
Closed on 11/15/2011	005e	OCFO	ETA	ETA develop and implement procedures to monitor grantees delinquent cost reports using data from E-grants
Closed on 11/15/2011	006a	OCFO	ETA	ETA evaluate E-grants to determine the cause of the continuing system errors related to the acceptance of ETA 9130s
Closed on 11/15/2011	006b	OCFO	ETA	ETA develop and implement alternative procedures to closeout ETA grants until the system issues are corrected
Closed on 11/15/2011	007	OCFO		OWCP correct the system configuration INIFECS so it accurately calculates the full amount of schedule awards payments
Closed on 11/15/2011	010	OCFO	OASAM	OASAM update the standard operating procedures guidelines for the human resources payroll suspense process to include

OWCP - Notification of Findings and Recommendations (NOFRs) Related to the General and Application Controls Testing Pertaining to Fiscal Year 2010 Audit of the DOL's Consolidated Financial Statements

Audit Report to OWCP, 22-11-010-04-430 issued on 03/31/2011
21 recommendations, of which 21 are closed.

Show recommendations for 22-11-010-04-430

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/27/2014	01a	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	01b	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	02a	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	02b	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	02c	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	03	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	04a	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	04b	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	04c	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	05	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	06	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	07	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	08	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	09	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	10	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	11	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	12	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	13	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	14	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	15	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	16	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	17	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	18	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	19	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	20a	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	20b	OWCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	21	OWCP	This recommendation contains sensitive information and will not be posted.

ETA - Notification of NOFRs Related to the General and Application Controls Testing Pertaining to the Fiscal Year 2010 Audit of the Department of Labor's (DOL) Consolidated Financial Statement Audit

Audit Report to ETA, 22-11-011-03-001 issued on 03/31/2011
11 recommendations, of which 11 are closed.

Show recommendations for 22-11-011-03-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/27/2014	01	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	02	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	03a	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	03b	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	03c	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	04	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	05a	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	05b	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	06	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	07a	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	07b	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	08	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	09	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	10	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	11	ETA	This recommendation contains sensitive information and will not be posted.

OASAM - Notification of NOFRs Related to the General and Application Controls Testing Pertaining to the Fiscal Year 2010 Audit of the Department of Labor's (DOL) Consolidated Financial Statement Audit

Audit Report to OASAM, 22-11-012-07-001 issued on 03/31/2011
8 recommendations, of which 8 are closed.

Show recommendations for 22-11-012-07-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/10/2012	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	02a	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	02b	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	03	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	04	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	05	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	06	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	07	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	08	OASAM	This recommendation contains sensitive information and will not be posted.

Ineffective Accounting for Sensitive Information Technology Hardware and Software Assets Places DOL at Significant Risk

Audit Report to OASAM, 23-11-001-07-001 issued on 03/31/2011
6 recommendations, of which 0 are closed.

Show recommendations for 23-11-001-07-001

Rec.	Primary Agency Responsible	Recommendation
001	OASAM	Assess and take appropriate measures to ensure reports of lost, missing or stolen sensitive IT assets have not resulted.
002	OASAM	Perform a full inventory of the Department’s IT assets that is accurate and complete including an update of the information into a viable inventory management system.
003	OASAM	Consolidate all inventory systems though out DOL to eliminate duplication, realize cost savings, and strengthen inventory.
004	OASAM	Perform required reviews of program agencies’ inventory practices and procedures to ensure full participation in the inventory process across the Department and compliance with Federal information system requirements.
005	OASAM	Develop policies for disposal of sensitive IT assets that presently lack coherent policy.
006	OASAM	Integrate a reliable electronic procurement system with a viable inventory system along with the financial systems to ensure seamless interoperability.

Los Angeles JCC Did Not Ensure Best Value In Awarding Sub-Contracts

Audit Report to ETA, 26-11-001-03-370 issued on 03/31/2011
6 recommendations, of which 6 are closed.

Show recommendations for 26-11-001-03-370

Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/27/2015	001	ETA		Update and revise center SOP pertaining to procurement.
Closed on 05/04/2015	002	ETA	$2,475,460	Repay questioned costs totaling $2,475,460
Closed on 02/28/2015	003	ETA		Provide training as needed to ensure procurement staff are proficient on FAR requirements.
Closed on 02/28/2015	004	ETA		Develop procedures for providing and documenting supervisory oversight of center procurement.
Closed on 09/28/2012	005	ETA		Strengthen procedures to ensure LAJCC complies with the FAR when awarding sub-contracts and purchase orders and claiming related cost. This should include reviewing LAJCC procurement activities for FAR compliance during on-site center assessments.
Closed on 02/28/2015	006	ETA		Review all future LAJCC sub-contracts for FAR compliance prior to approval.

OWCP Needs to Improve Its Monitoring and Managing of Defense Base Act Claims

Audit Report to OWCP, 03-11-001-04-430 issued on 03/23/2011
5 recommendations, of which 5 are closed.

Show recommendations for 03-11-001-04-430

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 04/18/2013	001	OWCP	OWCP seek legislative changes to the DBA reporting and payment requirement to reflect DBA claims processing in the current environment with the increased use of contractors and foreign nationals in the war conditions.
Closed on 04/18/2013	002	OWCP	OWCP identify LCMS data fields that could be used to generate reports that would assist management and claims examiners in identifying the problems found by this audit, and require that they be used and verified for accuracy.
Closed on 04/18/2013	003	OWCP	Establish a quality control process by improving the management reporting capabilities in LCMS that would lead to enhanced DBA program oversight so management can monitor DBA case activity and identify problems and take appropriate corrective action.
Closed on 04/18/2013	004	OWCP	Notify the insurance industry of OWCP’s expectations for the submission of the LS-206, especially in claims involving a previously submitted Notice of Controversion.
Closed on 03/02/2016	005	OWCP	OWCP standardize within each District Office the use of penalty assessments when dealing with noncompliant employers and insurers.

Recovery Act: Quality Control Review Single Audit of New Mexico Department of Workforce Solutions for the Year Ended June 30, 2009

Audit Report to ETA, 18-11-002-03-001 issued on 03/21/2011
3 recommendations, of which 3 are closed.

Show recommendations for 18-11-002-03-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/07/2014	001	ETA	Provide additional training in relevant A-133 and Guide requirements and overall report quality control processes to Firm supervisory and management personnel responsible for audits related to entities required to report under the Act.
Closed on 01/07/2014	002	ETA	Follow GAS 5.26 through 5.31 related to subsequent discovery of facts existing at the date of the auditor’s report to ensure users of NMDWS’s single audit reporting package are aware of the reporting errors.
Closed on 01/07/2014	003	ETA	Submit a revised reporting package to the Federal Audit Clearinghouse.Submit a revised reporting package to the Federal Audit Clearinghouse.

OCFO - Notification of NOFRs Related to the General and Application Controls Testing Pertaining to the Fiscal Year 2010 Audit of the Department of Labor's (DOL) Consolidated Financial Statement Audit

Audit Report to OCFO, 22-11-009-13-001 issued on 03/21/2011
12 recommendations, of which 12 are closed.

Show recommendations for 22-11-009-13-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/10/2012	09	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	10	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	11	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	12	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	13	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	14	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	15	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	16	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	17	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	18	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	19	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	20	OCFO	This recommendation contains sensitive information and will not be posted.

MSHA's Controls over Contract Awards Need Strengthening

Audit Report to MSHA, 05-11-001-06-001 issued on 02/06/2011
4 recommendations, of which 4 are closed.

Show recommendations for 05-11-001-06-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 08/05/2011	001	MSHA	We recommend that the Assistant Secretary for Mine Safety and Health Administration ensure MSHA procurement officials comply with procedures for PRB review and CAO approval as required by DOL policy.
Closed on 08/05/2011	002	MSHA	We recommend that the Assistant Secretary for Mine Safety and Health Administration require the Director of A&M to document, prior to final contract award, supervisory review of all contracts awarded without full and open competition, all contracts with a value of $100,000 or more, and a representative sample of contracts valued from $25,000 – $100,000.
Closed on 08/05/2011	003	MSHA	We recommend that the Assistant Secretary for Mine Safety and Health Administration define and implement a program to provide refresher training on procurement requirements contained in the FAR, DOLAR, and DLMS to all MSHA contracting personnel at least annually.
Closed on 08/05/2011	004	MSHA	We recommend that the Assistant Secretary for Mine Safety and Health Administration develop and implement controls to track AMD’s compliance with the provisions of the MOA with the Department’s SOL.

Independent Auditors' Report on the U.S. Department of Labor's FY 2010 Consolidated Financial Statements

Audit Report to OCFO, 22-11-002-13-001 issued on 11/15/2010
6 recommendations, of which 6 are closed.

Show recommendations for 22-11-002-13-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/23/2011	001a	OCFO	CFO should complete all necessary initial reconciliations of module and subsystem data to the NCFMS General Ledger
Closed on 11/15/2011	001b	OCFO	CFO should ensure that routine reconciliation controls are implemented and performed.
Closed on 11/15/2011	001c	OCFO	CFO should ensure that all necessary financial reports are developed and available to the agencies.
Closed on 11/15/2011	001d	OCFO	CFO should ensure that any remaining interface errors are promptly resolved.
Closed on 11/15/2011	001e	OCFO	CFO should fully document and implement all business processes and controls required.
Closed on 11/15/2011	001f	OCFO	CFO should promptly resolve the classification issues related to intragovernmental balances.
Closed on 11/15/2011	001g	OCFO	CFO should develop and implement policies and procedures to monitor the work of OCFO contractors.
Closed on 11/15/2011	001h	OCFO	CFO should ensure that someone other than the preparer is properly reviewing grant accrual calculation and the UTF.
Closed on 11/15/2011	001i	OCFO	CFO should review significant transactions for USSGL compliance and make any necessary corrections.
Closed on 11/15/2011	001j	OCFO	CFO should review its FMFIA assessment process and implement enhancements to better ID material weaknesses in internal controls.
Closed on 11/15/2011	001k	OCFO	CFO should ensure draft DLMS policies and procedures requiring detailed review of all financial information in the draft.
Closed on 05/23/2011	002a	OCFO	CFO should ensure that unresolved errors identified above are properly researched and resolved.
Closed on 11/15/2011	002b	OCFO	CFO should ensure that policies and procedures over the SF-132 and SF-133 reconciliations are enhanced.
Closed on 05/23/2011	002c	OCFO	Chief Financial Officer should ensure an evaluation is performed over FECA and UTF Federal receivables to determine the proper recording of the corresponding budgetary receivable in the general ledger.
Closed on 11/15/2011	002d	OCFO	CFO should ensure that individuals performing supervisory reviews are required to check the reconciliations for appropriateness.
Closed on 11/15/2011	002e	OCFO	CFO should ensure that adequate resources are in place to complete all necessary reconciliations timely.
Closed on 11/15/2011	002f	OCFO	CFO procedures are implemented to periodically obtain and review the results of the agencies' review of unliquidated
Closed on 11/15/2011	002g	OCFO	Chief Financial Officer should ensure that appropriate corrective actions are performed to ensure that the identifying information and balances for obligations are correct, and that the posting logic in NCFMS is properly configured.
Closed on 11/15/2011	002h	OCFO	CFO should ensure preparers of the budgetary entries are properly trained.
Closed on 11/15/2011	002i	OCFO	CFO should ensure that one agency is responsible for recording both the budgetary and proprietary jouran entires.
Closed on 11/15/2011	002j	OCFO	Chief Financial Officer should ensure that procedures are developed and implemented for multi-year and no-year funds to ensure that post-closing entries for unobligated balances are properly recorded at year end, and reapportionments are promptly recorded to the general ledger in the subsequent year.
Closed on 11/15/2011	003a	OCFO	CFO evaluate the system errors that are preventing certain journal entires from being routed.
Closed on 11/15/2011	003b	OCFO	Chief Financial Officer enhance policies and procedures and provide related training to address the minimum documentation requirements needed to sufficiently support journal entries.
Closed on 11/15/2011	003c	OCFO	Chief Financial Officer develop monitoring controls to ensure that supervisors or individuals other than the preparer are performing adequate reviews of journal entries and related documentation before the entries are posted to ensure they are properly supported.
Closed on 11/15/2011	004a	OCFO	Chief Information Officer should coordinate efforts among the DOL agencies to develop procedures and controls to address access control weaknesses in current financial management systems.
Closed on 11/15/2011	004b	OCFO	Chief Information Officer should monitor the agencies’ progress to ensure that procedures and controls are appropriately implemented and maintained.
Closed on 11/15/2011	004c	OCFO	Chief Information Officer should ensure that sufficient resources are available to develop, implement, and monitor the procedures and controls that address access control weaknesses.
Closed on 11/15/2011	005a	OCFO	Chief Financial Officer should ensure that the Payroll/Time and Attendance Reconciliation Reports are properly designed to reflect the necessary payroll-related information to conduct an adequate reconciliation.
Closed on 11/15/2011	005b	OCFO	Chief Financial Officer should ensure that proper monitoring is routinely completed by the OCFO to ensure that the July 2009 policy and procedures are implemented and complied with throughout DOL.
Closed on 11/15/2011	006a	OCFO	Chief Financial Officer dedicate the appropriate resources to implement the documented process for identifying and recording PP&E additions and deletions in NCFMS to ensure that these transactions are accurately and timely recorded
Closed on 11/15/2011	006b	OCFO	Chief Financial Officer configure NCFMS to accurately calculate both accumulated depreciation balances and current year depreciation expense amounts.

Notifications of Findings and Recommendations Related to the Federal Information Security Management Act Audit

Audit Report to OASAM, 23-11-003-07-001 issued on 11/01/2010
4 recommendations, of which 4 are closed.

Show recommendations for 23-11-003-07-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/28/2015	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	03	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	04	OASAM	This recommendation contains sensitive information and will not be posted.

OSHA Needs to Evaluate the Impact and Use of Hundreds of Millions of Dollars in Penalty Reductions as Incentives for Employers to Improve Workplace Safety and Health

Audit Report to OSHA, 02-10-201-10-105 issued on 09/30/2010
11 recommendations, of which 11 are closed.

Show recommendations for 02-10-201-10-105

Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 06/18/2014	001	OSHA	$224,200,000	Evaluate impact of penalty reductions as incentives for employers to improve workplace safety and health.
Closed on 06/18/2014	002	OSHA		Fully implement MAP and institute changes based on results.
Closed on 06/18/2014	003	OSHA		Evaluate EISA policy.
Closed on 06/18/2014	004	OSHA		Determine if the national quick-fix programs should be expanded or eliminated
Closed on 06/18/2014	005	OSHA	$1,100,000	OSHA Needs to Evaluate the Impact and Use of Hundreds of Millions of Dollars in Penalty Reductions as Incentives for Employers to Improve Workplace Safety and Health
Closed on 06/18/2014	006	OSHA		Increase transparency of CSHO reductions.
Closed on 02/05/2016	007	OSHA		Revise directives to consider employer overall character while coordinating reductions as a whole before individually applying the size, good faith, and informal settlement reductions.
Closed on 06/18/2014	008	OSHA	$94,000,000	Establish clear policy on limiting the size reduction for small employers and ensure this deterrent provision is used. This policy should address factors such as fatalities/hospitalized injuries, and multiple high-gravity, serioius, repeat, or willful violations.
Closed on 06/18/2014	009	OSHA	$31,800,000	Provide formal training on informal settlement reductions.
Closed on 06/18/2014	010	OSHA		Revise the policy of good faith reductions for employers with prior violations of the same standard, which were not classified as repeat, so that their status can be appropriately considered before granting penalty reductions.
Closed on 06/18/2014	011	OSHA		Establish clear policy and guidance to determine when CSAs are to be used for employers with prior violations to ensure comprehensive and company-wide abatement of hazards.

Complainants Did Not Always Receive Appropriate Investigations Under the Whistleblower Protection Program

Audit Report to OSHA, 02-10-202-10-105 issued on 09/30/2010
6 recommendations, of which 6 are closed.

Show recommendations for 02-10-202-10-105

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/11/2012	001	OSHA	Implement controls to ensure all investigations are adequately reviewed by supervisors, and all supervisors are adequately trained in both the legal and highly technical issues unique to whistleblower investigations and statutes.
Closed on 01/11/2012	002	OSHA	Implement controls to oversee and monitor caseloads in the regions to ensure adequate caseload management so that all complainants receive quality investigations in a timely manner.
Closed on 01/12/2012	003	OSHA	Implement controls to ensure all investigations are adequately reviewed by supervisors, and all supervisors are adequately trained in both the legal and highly technical issues unique to whistleblower investigations and statutes.
Closed on 12/18/2015	004	OSHA	Develop and monitor specific performance measures or indicators to ensure the whistleblower program is working as intended.
Closed on 01/11/2012	005	OSHA	Issue an updated Whistleblower Investigations Manual incorporating the recommendations contained in this report, and implement controls to ensure the manual will continue to be updated in a timely manner to reflect current policies, procedures, and statute
Closed on 01/11/2012	006	OSHA	We recommend the Assistant Secretary for Safety and Health designate subject matter experts — with technical and legal competencies in specific whistleblower statutes — whom investigators may contact for technical assistance.

Debarment Authority Should Be Used More Extensively in Foreign Labor Certification Programs

Audit Report to ETA, 05-10-002-03-321 issued on 09/30/2010
3 recommendations, of which 3 are closed.

Show recommendations for 05-10-002-03-321

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 08/17/2018	001	ETA		Implement procedures and controls to assure that the Program Office and Wage and Hour assess and document the appropriateness of debarring each individual convicted of an FLC violation resulting from an OIG investigation.
Closed on 08/17/2018	002	ETA	WHD	Implement procedures and controls to assure that the Program Office and Wage and Hour report FLC suspensions and debarments to designated Department personnel for inclusion on the governmentwide exclusion system.
Closed on 10/03/2011	003	ETA		Strengthen FLC application processing controls to ensure the detection and resolution of applications with invalid EINs.

VETS Needs to Strengthen Management Controls Over the Transition Assistance Program

Audit Report to VETS, 06-10-002-02-001 issued on 09/30/2010
6 recommendations, of which 6 are closed.

Show recommendations for 06-10-002-02-001

Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 04/21/2014	001	VETS		Develop and implement procedures on participant monitoring contracts. Develop and implenent procedures for: (a) reporting and documenting participant attandance, (b) A monitoring process, (c) Controls for contract and administration
Closed on 04/21/2014	002	VETS		Ensure VETS personnel adequately monitor TAP workshops
Closed on 10/26/2016	003	VETS		Retain participant information needed to measure and report outcome goals.
Closed on 04/21/2014	004	VETS		Develop and implement procedures to report and document participant attendance, a monitoring process, and controls for contract activities and administration.
Closed on 04/21/2014	005	VETS	$713,000	Revise methods for contractor cost justification cost comparisons. VETS needs to strengthen management controls over the Transition Assistance Program
Closed on 03/05/2016	006	VETS	$2,300,000	Recover unsupported and questioned contract costs

The Homeless Veterans Reintegration Program Needs to Make Improvements to Ensure Homeless Veterans' Employment Needs Are Met

Audit Report to VETS, 06-10-003-02-001 issued on 09/30/2010
4 recommendations, of which 4 are closed.

Show recommendations for 06-10-003-02-001

Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 07/03/2012	001	VETS	$5,900,000	Develop and implement policies and procedures at the national and regional levels requiring greater oversight of grantees.
Closed on 08/26/2011	002	VETS		Ensure underperforming grantees are properly placed on a CAP and adequately monitored.
Closed on 07/03/2012	003	VETS		Develop and implement a standardized methodology for GOTRs to use in performing grant-level monitoring of operations and performance
Closed on 08/26/2011	004	VETS		Develop and implement a reliable primary reporting system to ensure the accuracy and integrity of performance reporting.

EBSA Needs to Do More to Protect Retirement Plan Assets From Conflicts of Interest

Audit Report to EBSA, 09-10-001-12-121 issued on 09/30/2010
2 recommendations, of which 2 are closed.

Show recommendations for 09-10-001-12-121

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/05/2018	001	EBSA			We recommended EBSA broaden the definition of a fiduciary to align the definition with the current environment of investment financial services.
Closed on 01/15/2015	002	EBSA			We recommended EBSA develop regulations requiring full disclosure of all conflicts of interest by service providers to create transparency and accountability in plan activities for plan assets and participant benefits.

Recovery Act: Job Corps Could Not Demonstrate that the Acquisition of the New Facility at the Los Angeles Job Corps Center Using a Multi-Year Lease was the Least Expensive Option

Audit Report to ETA, 18-10-009-03-370 issued on 09/30/2010
2 recommendations, of which 2 are closed.

Show recommendations for 18-10-009-03-370

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/25/2011	001	ETA		$31,000,000	We recommend the Assistant Secretary for Employment and Training work with the Assistant Secretary for Administration and Management to demonstrate, in accordance with OMB Circular A-94, that the multi-year lease with the YWCA to acquire a new facility at the LAJCC was the least expensive option to the Government and if appropriate, renegotiate the multi-year lease agreement to ensure that the total cost of the lease including the bargain purchase option is the least expensive option to the Government.
Closed on 07/13/2015	002	ETA			Update Departmental and Job Corps policies and procedures for facility leasing to incorporate the requirements of OMB Circular A-94.

Recovery Act: More Than $1.3 Billion in Unemployment Insurance Modernization Incentive Payments Are Unlikely to Be Claimed by States

Audit Report to ETA, 18-10-012-03-315 issued on 09/30/2010
2 recommendations, of which 2 are closed.

Show recommendations for 18-10-012-03-315

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/29/2011	001	ETA		$1,300,000,000	Keep Congress informed on the status of the unused funds, and as appropriate, make recommendations to the Secretary to work with Congress to reinstate those funds into the Federal Unemployment Account to help offset the cost of borrowing.
Closed on 02/25/2014	002	ETA			Request detailed spending plans from the states for the $500 million of administrative funds, and for those states without adequate plans, provide assistance, as appropriate, to help ensure these funds are spent as intended.

Recovery Act: Employment and Training Administration Issuance and Monitoring Policies and Procedures for Discretionary s Including Green Jobs are Comprehensive but Funding Challenges Threaten the Quality of Future Monitoring Activities

Audit Report to ETA, 18-10-013-03-390 issued on 09/30/2010
2 recommendations, of which 2 are closed.

Show recommendations for 18-10-013-03-390

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 01/16/2014	001	ETA			Take the necessary actions to continue to identify and prioritize workloads and funding levels to ensure grants are adequately monitored. These efforts may or may not need to focus exclusively on Recovery Act funding streams.
Closed on 01/16/2014	002	ETA			Take the necessary actions to provide a comprehensive policy framework for its training and employment programs in carrying out its responsibilities in the green jobs area.

Review of Report on Improper Payments in the Unemployment Insurance Program

Audit Report to ETA, 22-10-020-03-315 issued on 09/30/2010
2 recommendations, of which 2 are closed.

Show recommendations for 22-10-020-03-315

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/11/2014	001	ETA			The UI Progam Accountable Official should modify the improper payment reduction plan to include specific details regarding rate reduction by utlizing corrective actions with clear milestones illustrating the impact the rate reduction will have on improper payments, targeted reduction strategies to include specific guidelines that encourage collaborative efforts between the Department and the states to ensure reductions of improper payments are achieved, financial impacts and cost benefit analyses that show corrective actions will bring about a rate of return on investment, and specific targeted reduction strategies and ways to ensure state participation and compliance with initiatives to meet or exceed reduction targets.
Closed on 02/11/2014	002	ETA			The UI Program Accountable Official should consider the use of a more accurate presentation of the reduction plan's progress in reducing improper payments. For example, consider using other reports that provide real-time data, as well as a more accurate count of the entire improper payments universe than the current methodology.

Notifications of Findings and Recommendations Related to the Federal Information Security Management Act Audit of: Bureau of Labor Statistics' Consumer Price Index

Audit Report to BLS, 23-10-015-11-001 issued on 09/30/2010
16 recommendations, of which 16 are closed.

Show recommendations for 23-10-015-11-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/30/2014	01	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	02	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	03	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 02/28/2015	04	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	05	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	06	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	07	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	08	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	09	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	10	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	11	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	12	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	13	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	14	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	15	BLS	This recommendation contains sensitive information and will not be posted.
Closed on 09/30/2014	16	BLS	This recommendation contains sensitive information and will not be posted.

Notifications of Findings and Recommendations Related to the Federal Information Security Management Act Audit of: Office of Disability Employment Policys Disability.gov System

Audit Report to OSEC, 23-10-016-01-080 issued on 09/30/2010
34 recommendations, of which 34 are closed.

Show recommendations for 23-10-016-01-080

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 09/25/2013	01	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	02	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	03	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	04	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	05	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	06	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	07	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	08	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	09	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	10	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	11	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	12	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	13	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	14	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	15	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	16	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	17	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	18	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	19	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	20	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	21	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	22	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	23	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	24	OSEC	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	25	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	26	OSEC	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	27	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	28	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	29	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	30	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	31	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	32	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	33	OSEC		This recommendation contains sensitive information and will not be posted.
Closed on 09/25/2013	34	OSEC		This recommendation contains sensitive information and will not be posted.

Notifications of Findings and Recommendations Related to the Federal Information Security Management Act Audit of: Office of Federal Contract Compliance Programs' Information System

Audit Report to OFCCP, 23-10-017-04-410 issued on 09/30/2010
37 recommendations, of which 37 are closed.

Show recommendations for 23-10-017-04-410

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/29/2011	01	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	02	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	03	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	04	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	05	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	06	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	07	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	08	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	09	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	10	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	11	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	12	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	13	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	14	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	15	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/27/2015	16	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	17	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	18	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	19	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	20	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	21	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	22	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	23	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	24	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	25	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	26	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	27	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	28	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	29	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	30	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	31	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	32	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	33	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	34	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	35	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	36	OFCCP	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2016	37	OFCCP	This recommendation contains sensitive information and will not be posted.

Notifications of Findings and Recommendations Related to the Federal Information Security Management Act Audit of: Occupational Safety and Health Administration's Technical Information Management System

Audit Report to OSHA, 23-10-018-10-001 issued on 09/30/2010
28 recommendations, of which 28 are closed.

Show recommendations for 23-10-018-10-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/23/2015	01	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	02	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	03	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2014	04	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	05	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	06	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	07	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	08	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	09	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	10	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	11	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	12	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	13	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	14	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	15	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	16	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	17	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	18	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	19	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	20	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	21	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	22	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	23	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	24	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	25	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	26	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 07/16/2018	27	OSHA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	28	OSHA	This recommendation contains sensitive information and will not be posted.

Notifications of Findings and Recommendations Related to the Federal Information Security Management Act Audit of: Employee Benefits Security Administration's General Support System

Audit Report to EBSA, 23-10-020-12-001 issued on 09/30/2010
21 recommendations, of which 21 are closed.

Show recommendations for 23-10-020-12-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/20/2013	01	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	02	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	03	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	04	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	05	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	06	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	07	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	08	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 09/20/2013	09	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	10	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	11	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	12	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	13	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	14	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	15	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	16	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2018	17	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2018	18	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	19	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 02/23/2015	20	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	21	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	21a	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	21b	EBSA	This recommendation contains sensitive information and will not be posted.
Closed on 08/22/2011	21c	EBSA	This recommendation contains sensitive information and will not be posted.

Notifications of Findings and Recommendations Related to the Federal Information Security Management Act Audit of: Veterans' Employment and Training's User Interface Management System

Audit Report to VETS, 23-10-021-02-001 issued on 09/30/2010
35 recommendations, of which 35 are closed.

Show recommendations for 23-10-021-02-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/09/2011	01	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 05/09/2011	02	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 05/09/2011	03	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 05/09/2011	04	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 05/09/2011	05	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 05/09/2011	06	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 05/09/2011	07	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	08	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	09	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	10	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	11	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 05/09/2011	12	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	13	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	14	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	15	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	16	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	17	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	18	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	19	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	20	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	21	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	22	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	23	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	24	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	25	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	26	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	27	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	28	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	29	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	30	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	31	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	32	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	33	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	34	VETS	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	35	VETS	This recommendation contains sensitive information and will not be posted.

Hotline Complaint Against the Sierra Nevada Job CORPS Center

Audit Report to OSEC, 26-10-007-01-370 issued on 09/30/2010
3 recommendations, of which 3 are closed.

Show recommendations for 26-10-007-01-370

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 04/15/2019	001	OSEC	ETA	We recommend that the Assistant Secretary for Employment and Training require Sierra Nevada to establish procedures that verify the center’s compliance with Job Corps’ requirements for reporting significant incidents within 24 hours of the center being made aware of the incident.
Closed on 04/15/2019	002	OSEC	ETA	We recommended the Assistant Secretary for Employment and Training direct Job Corps to require Sierra Nevada to establish procedures that verify the center’s compliance with its own requirements for Activity Reports and for the Dispatch Log.
Closed on 04/15/2019	003	OSEC	ETA	We recommended the Assistant Secretary for Employment and Training direct Job Corps to require Sierra Nevada to establish procedures that provide adequate assurance that center work hours reported for exempt (i.e., salaried) employees represent actual hours worked.

In 32 Years MSHA Has Never Successfully Exercised Its Pattern of Violations Authority

Audit Report to MSHA, 05-10-005-06-001 issued on 09/29/2010
10 recommendations, of which 10 are closed.

Show recommendations for 05-10-005-06-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 02/16/2011	001	MSHA		Evaluate the appropriateness of eliminating or modifying limitations in the current regulations, including the use of only final orders in determining a pattern of violations and the issuance of a warning notice prior to exercising POV authority.
Closed on 02/16/2011	002	MSHA		Seek stakeholders’ input (e.g., miners, miner representatives, mine operators, etc.) in the development of POV screening criteria, but assure that the process, including rulemaking, is not stalled or improperly affected because of competing viewpoints.
Closed on 04/07/2011	003	MSHA		Assure that POV selection criteria are sufficiently transparent to allow stakeholders to reasonably determine an individual mine’s status at any point in time.
Closed on 02/16/2011	004	MSHA		Assure that POV decisions are based solely on the health and safety conditions at each mine.
Closed on 02/16/2011	005	MSHA		Implement a standard process for documenting all factors – both quantitative and non-quantitative – used to make POV decisions.
Closed on 02/16/2011	006	MSHA		Establish guidance on the preparation, review, and monitoring of mine operators’ POV corrective action plans.
Closed on 02/16/2011	007	MSHA		Eliminate the requirement that mines be in an “active” status to be screened for a pattern of violations.
Closed on 12/20/2011	008	MSHA		Use system development life cycle techniques (analysis, design, test, implement, and maintain) to reduce the risk of errors in any POV-related computer application.
Closed on 11/01/2012	009	MSHA	BLS	Re-evaluate the performance standard for timely completion of laboratory tests on rock dust or any other samples that yield enforcement related data, including addressing workload fluctuations and resources needs.
Closed on 02/16/2011	010	MSHA		Examine its current process and metrics for monitoring the improvement of potential POV mines to increase the likelihood that improvements are not temporary.

Recovery Act: Quality Control Review Single Audit of Human Resources and Occupational Development Council of Puerto Rico for Year Ended June 30, 2009

Audit Report to ETA, 18-10-008-03-390 issued on 09/29/2010
4 recommendations, of which 4 are closed.

Show recommendations for 18-10-008-03-390

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 01/07/2014	001	ETA	Diaz-Martinez, P.S.C., should follow AU Section 561 of the Codification of SAS and GAS 5.26 through 5.31 related to the subsequent discovery of facts existing at the date of the auditor's report to ensure users of the Human Resources and Occupational Development Council of Puerto Rico are aware of the reporting errors. This would include issuing the appropriate opinion on the financial statements and accompanying information based on whether or not the entity amends the statements and information, and reporting the appropriate findings noted in this report.
Closed on 01/07/2014	002	ETA	Ensure proper reporting
Closed on 01/07/2014	003	ETA	Provide additional training
Closed on 01/07/2014	004	ETA	Submit revised reporting package

Notifications of Findings and Recommendations Related to the Federal Information Security Management Act Audit of: Office of Public Affairs National Contact Center

Audit Report to OSEC, 23-10-019-01-001 issued on 09/29/2010
27 recommendations, of which 27 are closed.

Show recommendations for 23-10-019-01-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/29/2011	01	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	02	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	03	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	04	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	05	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	06	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	07	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	08	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	09	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	10	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	11	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	12	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	13	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	14	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	15	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	16	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	17	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	18	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	19	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	20	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	21	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/26/2014	22	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 09/26/2014	23	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 10/10/2011	24	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 10/10/2011	25	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 10/10/2011	26	OSEC	This recommendation contains sensitive information and will not be posted.
Closed on 10/10/2011	27	OSEC	This recommendation contains sensitive information and will not be posted.

DOL Needs to Establish a Central Point of Accountability Over The Department's Working Capital Fund Operations to Ensure It Meets the Legislative Intent

Audit Report to OCFO, 03-10-002-13-001 issued on 09/28/2010
9 recommendations, of which 9 are closed.

Show recommendations for 03-10-002-13-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 07/23/2013	001	OCFO	Revise the DLMS 6, Chapter 1200 to assign a single authority over WCF operations from budget formulation to execution.
Closed on 02/26/2019	002	OCFO	Formalize the process for reviewing WCF services and activities to include involvement of the WCF Committee and ensuring that the determination that the services are appropriate and advantageous to the WCF is documented and available to the customer agency.
Closed on 07/23/2013	003	OCFO	Review, with the WCF Committee, the 20 services cited in the report to determine if they are appropriate and advantageous, and document the determination.
Closed on 07/23/2013	004	OCFO	Ensure that the Pricing Pamphlet includes all WCF services and activities and provides an adequate description of the services provided so that the user agencies understand how they are benefitting from the services being charged.
Closed on 07/23/2013	005	OCFO	DOL Needs to Establish a Central Point of Accountability Over The Department's Working Capital Fund Operations to Ensure It Meets the Legislative Intent
Closed on 02/26/2019	006	OCFO	Develop policies and procedures for staff to follow when preparing WCF budget estimates. This should include procedures for: Involving the WCF Committee in the budget process; • validating the estimates submitted by the service providers;
Closed on 07/23/2013	007	OCFO	Develop and implement procedures for reviewing the allocation methodologies which includes involvement of the WCF Committee.
Closed on 07/23/2013	008	OCFO	Develop a process to provide customer agencies sufficient information to support cost assessment.
Closed on 07/23/2013	009	OCFO	Develop and implement procedures for performing periodic reviews of costs charged to the WCF by service providers

Recovery Act: Data Quality in Recipient Reporting

Audit Report to ETA, 18-10-002-03-390 issued on 09/27/2010
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/25/2011	001	ETA			Instruct EDD to make full use of the correction period to ensure the reasonableness and of data reported to FederalReporting.gov.
Closed on 03/25/2011	002	ETA			Consult with OMB on the issuance of guidance for a) sub-recipient and lower-tier sub-recipient reporting of jobs created or retained resulting from sub-awards; and b) the meaning of current OMB guidance that directs sub-recipients to report such data “to the maximum extent practicable.”

Applied Technology Systems, Inc. Overcharged Job Corps for Indirect Costs

Audit Report to OSEC, 26-10-006-01-370 issued on 09/24/2010
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/05/2017	001	OSEC	ETA	$2,368,274	Recover applicable contractor $1.8 MILLION JC was overcharged by ATSI. Renegotiate rates as needed.
Closed on 03/20/2013	002	OSEC	ETA		Clarify policy and provide guidance and training to ensure that contracting officers monitor contractor compliance with the FAR regarding the requirement to submit indirect cost proposals to OASAM within 6 months of the conclusion of each of the contractor’s fiscal years.
Closed on 02/28/2015	003	OSEC	ETA		Establish process to ensure timely reimbursement of overcharges resulting from provisions and approved rates.
Closed on 02/28/2015	004	OSEC	ETA		Establish procedures to ensure prime contractor billed for subcontractor overchages.

Recovery Act: Quality Control Review Single Audit of Upper Rio Grande Workforce Development Board, Inc. for the Year Ended June 30, 2009

Audit Report to ETA, 18-10-007-03-390 issued on 09/16/2010
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 05/05/2011	001	ETA	We recommend the Firm implement review procedures and update audit documentation to show the: a. reasons a compliance requirement does not apply to a major program. b. sampling methodologies used for all compliance requirements tested. c. utilization of dual-purpose testing and separate conclusions on the internal control and compliance testing results. d. auditor judgments for noted exceptions and provide a clear understanding of the significance of exceptions noted during testing.
Closed on 05/05/2011	002	ETA	We recommend the Firm emphasize the importance of clear and concise audit documentation through increased supervisory involvement.
Closed on 05/05/2011	003	ETA	We recommend the Firm strengthen review procedures over the SEFA and data-collection form and submit a revised data-collection form to the Federal Audit Clearinghouse to accurately show the WIA cluster as major programs, auditee’s name, and the ARRA prefix.
Closed on 05/05/2011	004	ETA	We recommend the Firm inform the auditee of the need to accurately complete the SEFA and data-collection form.
Closed on 05/05/2011	005	ETA	We recommend the Firm implement established quality control policies; document auditor judgments on noted exceptions; and provide additional training, if necessary, for those responsible for audit report quality control.

Audit of State Workforce Agency Evaluations of Workforce Investment Act Title IB Program

Audit Report to ETA, 03-10-003-03-390 issued on 08/31/2010
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/28/2015	001	ETA	Develop and Implement procedures to ensure that SWAS conduct evaluations and when conducted, include them and best practice
Closed on 12/18/2018	002	ETA	Assistant Secretary for Employment and Training: 2. Develop in ETA a process to analyze evaluation results so that it can improve delivery of services nationally and be a proactive clearinghouse to the SWAs for best practices.
Closed on 02/28/2015	003	ETA	Implement a forum, such as a website, where ETA AND SWAS can easily access and share best practices described in the evaluations.

Performance Audit of MINACT, Inc., Job Corps Center Operator

Audit Report to OSEC, 26-10-004-01-370 issued on 08/10/2010
7 recommendations, of which 7 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/30/2012	001	OSEC	ETA		We recommend that the Assistant Secretary for Employment and Training direct Job Corps to require MINACT improve corporate-level controls and monitoring over all centers to identify and correct any non-compliance with applicable Federal regulations, contract agreements, Job Corps requirements, and MINACT policies for managing and reporting financial activity.
Closed on 03/30/2012	002	OSEC	ETA	$203,921	We recommend that the Assistant Secretary for Employment and Training direct Job Corps to require MINACT require MINACT to provide the necessary documentation to show Excelsior Springs received all of the services for the $203,921 in questioned costs, or reimburse the amounts it is not able to support.
Closed on 02/28/2015	003	OSEC	ETA		We recommend that the Assistant Secretary for Employment and Training direct Job Corps to require MINACT improve controls and monitoring over all centers to identify and correct any noncompliance with Job Corps student misconduct requirements and periodically test those controls to determine effectiveness. The controls and monitoring should ensure FFBs are convened
Closed on 02/28/2015	004	OSEC	ETA		We recommend that the Assistant Secretary for Employment and Training direct Job Corps to require MINACT periodically validate whether the safety and health program at its centers are managed in accordance with Job Corps requirements. This includes ensuring all safety and health inspections and committee meetings are conducted and documented as required.
Closed on 02/28/2015	005	OSEC	ETA		We recommend that the Assistant Secretary for Employment and Training direct Job Corps to require MINACT improve the effectiveness of training and supervisory oversight to staff responsible for complying with Job Corps’ safety and health program.
Closed on 02/27/2015	006	OSEC	ETA		We recommend that the Assistant Secretary require Job Corps to determine whether additional unallowable costs were charged at all MINACT operated centers without the required approvals and support, and require reimbursement as appropriate
Closed on 02/28/2015	007	OSEC	ETA		We recommend that the Assistant Secretary require Job Corps to ensure the reliability of Job Corps’ CIS data pertaining to student misconduct indicators such as Level I and II infractions and FFBs at all MINACT operated centers.

Alert Memorandum: MSHA Set Limits on the Number of Potential Pattern of Violation Mines to be Monitored

Audit Report to MSHA, 05-10-004-06-001 issued on 07/06/2010
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/16/2011	001	MSHA			MSHA immediately re-evaluate the appropriate POV status of the 10 mines that were previously removed from POV oversight and monitoring based on the CMS&H limits.
Closed on 02/16/2011	002	MSHA			MSHA assure that on future POV analysis all decisions to include or remove mines from POV-related enforcement efforts are based solely on the health and safety conditions at each mine.

Alert Memorandum: Delays in Meeting Critical Deadlines Associated with the U.S. Department of Labor Fiscal Year 2010 Consolidated Financial Statement Audit

Audit Report to OCFO, 22-10-018-13-001 issued on 06/23/2010
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 11/15/2010	001	OCFO			We request that the Department review and confirm the due dates of the key documents and provide the OIG with additional details for the third and fourth quarter documents within 7 days from the date of this letter.

Quality Control Review: Single Audit of South Carolina Employment Security Commission for the Year Ended June 30, 2008

Audit Report to ETA, 24-10-003-03-315 issued on 06/07/2010
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/20/2010	001	ETA	Document five components of internal control and test
Closed on 10/20/2010	002	ETA	Document understanding of the TAA program
Closed on 10/20/2010	003	ETA	Include audit procedure steps on SEFA clustering

Texas Veterans Commission Could Enhance Services to Veterans with Barriers to Employment

Audit Report to VETS, 06-10-001-02-201 issued on 05/28/2010
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/17/2012	001	VETS			Provide training to all DVOP staff on accurately assessing veterans’ needs and documenting intensive service activities.
Closed on 11/04/2013	002	VETS		$2,900,000	Implement a policy that requires states to enhance their existing oversight to ensure DVOP specialists provide case management services for homeless veterans and/or veterans with disabilities.

Alert Memorandum: Critical Deadlines Associated with the U.S. Department of Labor Fiscal Year 2010 Consolidated Financial Statement Audit

Audit Report to OCFO, 22-10-017-13-001 issued on 04/25/2010
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/10/2012	001	OCFO			CFO commit resources to adhere to all deliverable due dates
Closed on 02/10/2012	002	OCFO			CFO complete reconciliation between NCFMS and subsystem and NCFMS AND US Treasury

WHD Northeast Region's Management of Civil Money Penalties and Back Wages Could Be Improved

Audit Report to WHD, 04-10-001-04-420 issued on 03/31/2010
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 05/16/2013	01	WHD	$227,733	This recommendation contains sensitive information and will not be posted.
Closed on 07/30/2015	02	WHD		This recommendation contains sensitive information and will not be posted.
Closed on 05/16/2013	03	WHD		This recommendation contains sensitive information and will not be posted.
Closed on 11/19/2014	04	WHD		This recommendation contains sensitive information and will not be posted.
Closed on 05/16/2013	05	WHD	$76,492	This recommendation contains sensitive information and will not be posted.

Recovery Act: The U.S. Department of Labor Needs to Evaluate its Role in The Health Coverage Tax Credit (HCTC) Program

Audit Report to ETA, 18-10-003-03-390 issued on 03/31/2010
5 recommendations, of which 5 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 03/25/2011	001	ETA	$142,000,000	ASSESS NEEDFOR $142 MILLION BY OBTAINING ESTIMATE FROM STATE
Closed on 01/14/2014	002	ETA		Coordinate with PBGC to identify eligible PBGC recipients for targeted outreach and potential enrollment.
Closed on 01/14/2014	003	ETA		Provide effective outreach activities to ensure all 50 states, District of Columbia, and Puerto Rico are aware and knowledgeable of the Recovery Act HCTC NEG program
Closed on 03/25/2011	004	ETA		ISSUE GUIDANCE ON AVAILABILITY AND USE OF RECOVERY ACT HCTC
Closed on 03/25/2011	005	ETA		RECONCILE CONFLICT WITH RECOVERY ACT ON NO YEAR FUNDS

Recovery Act: Actions Needed to Better Ensure Congressional Intent Can Be Met in the Workforce Investment Act Adult and Dislocated Worker Programs

Audit Report to ETA, 18-10-004-03-390 issued on 03/31/2010
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 01/14/2014	001	ETA			Assistant Secretary for Employment and Training take actions to better ensure Recovery Act funds for the WIA Adult and Dislocated Worker programs are spent as intended by the Congress.

Updated Status of Prior-Year Recommendations Related to Wage and Hour IT Security

Audit Report to WHD, 23-10-005-04-420 issued on 03/31/2010
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/31/2011	01	WHD			This recommendation contains sensitive information and will not be posted.

Journeyman Mine Inspectors Do Not Receive Required Periodic Retraining

Audit Report to MSHA, 05-10-001-06-001 issued on 03/30/2010
7 recommendations, of which 7 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/23/2011	001	MSHA	Implement procedures and controls to hold supervisors accountable (e.g., policies, performance standards, etc.) for assuring that all journeyman inspectors complete required periodic retraining.
Closed on 02/23/2011	002	MSHA	Revise MSHA’s training policy to suspend an individual’s health and safety inspection activities if designated retraining is not completed as required.
Closed on 02/23/2011	003	MSHA	Re-emphasize to all personnel, in writing, MSHA’s training requirements, the importance of training, and MSHA management’s commitment to training.
Closed on 02/23/2011	004	MSHA	Develop and implement written policies and procedures to justify and document cases in which completion of minimum training requirements are waived for an inspector.
Closed on 07/19/2010	005	MSHA	Revise automated training records to include the date that OJT modules are completed.
Closed on 07/05/2012	006	MSHA	Implement controls to assure that training records are fully supported to validate training as it is completed.
Closed on 09/12/2011	007	MSHA	Re-emphasize to all inspectors, in writing, the importance of entry-level inspectors performing OJT tasks under proper supervision of an experienced inspector.

Recovery Act: OASAM Needs to Ensure that Job Corps Contract Modifications Meet Recovery Act Requirements

Audit Report to OASAM, 18-10-005-07-001 issued on 03/30/2010
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 02/10/2011	001	OASAM	$122,103	For the modification totaling $122,103 that OASAM could not demonstrate was issued based on merit, either issue a modification incorporating a SOW that is within the scope of the original contract or re-compete the work.
Closed on 02/10/2011	002	OASAM	$122,523	Provide documentation that $122,523 of Recovery Act funds was de-obligated.
Closed on 02/10/2011	003	OASAM		Modify the contracting actions that did not properly include Recovery Act required clauses.
Closed on 08/03/2011	004	OASAM		Re-communicate and monitor the Department’s policy for using the pre-award checklist

Alert Memorandum: Risks to Timely Completion of the U.S. Department of Labor Fiscal Year 2010 Consolidated Financial Statement Audit

Audit Report to OCFO, 22-10-015-13-001 issued on 03/30/2010
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/10/2012	001	OCFO			Ensure project plan addresses risks identified by OIG

Actions Required to Resolve Significant Deficiencies and Improve DOL's Overall IT Security Program

Audit Report to OASAM, 23-10-001-07-001 issued on 03/30/2010
3 recommendations, of which 3 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 09/29/2011	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 09/29/2011	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 10/01/2012	03	OASAM	This recommendation contains sensitive information and will not be posted.

Updated Status of Prior-Year Recommendations Related to EBSA IT Security

Audit Report to EBSA, 23-10-004-12-001 issued on 03/30/2010
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 03/31/2011	01	EBSA			This recommendation contains sensitive information and will not be posted.

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements for the Year Ended September 30, 2009

Audit Report to OCFO, 22-10-006-13-001 issued on 03/18/2010
25 recommendations, of which 25 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 02/26/2015	001a	OCFO	OASAM	OASAM develop and implement procedures to better link the SNC to DOL’s strategic goals.
Closed on 02/28/2015	001b	OCFO	OASAM	OASAM follow-up with OMB to reach a conclusion on whether or not PBGC performance information should be reported in DOL’s PAR.
Closed on 02/28/2015	002a	OCFO		CFO Complete the implementation of comprehensive quarterly budgetary to proprietary relationship analyses (including documented resolution of identified differences). These analyses should be documented, reviewed, and approved by an appropriate supervisor in a timely manner. In addition, documentation should be maintained to support these activities.
Closed on 02/28/2015	002b	OCFO		CFO Formally document the relationship analyses procedures and the expected timeframe for completion and review for each quarter
Closed on 02/28/2015	003	OCFO	OASAM	OASAM provide DBC staff and supervisors with specific guidance on proper preparation and review of the SF-132s and SF-133s prior to submitting the forms to OMB and Treasury.
Closed on 02/28/2015	004a	OCFO		CFO Combine the transaction codes used to record budget authority so that such proprietary and budgetary entries are posted simultaneously.
Closed on 02/28/2015	004b	OCFO		CFO Establish a transaction code to record budgetary resources approved by OMB for which Treasury Warrants had not yet been received in compliance with the USSGL.
Closed on 02/28/2015	004c	OCFO	OASAM	OASAM Develop and implement procedures to consult with the OCFO for guidance on appropriate transaction codes to be used to record economic events when the information is not available for DBC staff.
Closed on 02/28/2015	005a	OCFO	ETA	ETA Closeout supervisors review of the Closeout Inventory Tracking System (CITS) with the closeout specialists periodically to (a) determine the status of grant closeouts in conjunction with and/or in addition to regular monthly meetings, (b) follow-up on any grants that have not been closed within the established time frames to ensure timely resolution, and (c) initiate deobligations of invalid UDO balances for grants experiencing closeout delays.
Closed on 02/28/2015	005b	OCFO	ETA	ETA Identification of grants with programs having varying expiration dates, and designation of appropriate personnel to initiate deobligations for these programs at the time of the program’s expiration.
Closed on 02/28/2015	005c	OCFO	ETA	ETA Tracking and prompt resolution of rejected expiration notifications.
Closed on 02/28/2015	005d	OCFO	ETA	ETA Review of all grants on a more frequent basis (e.g., quarterly) to (a) ensure that all grants nearing or past expiration are properly identified and assigned to a Closeout Specialist and (b) make appropriate deobligations when it is reasonably expected that the grantee will not be reporting any additional expenses even if the grant has not been fully closed out.
Closed on 02/28/2015	005e	OCFO	VETS	VETS Continuing “clean up” of all expired grants to bring all grant closeouts up to date.
Closed on 02/28/2015	005f	OCFO	VETS	VETS Deobligating funds when it is reasonably expected that the grantee will not be reporting any additional expenses.
Closed on 02/28/2015	006a	OCFO	ETA	ETA Require supervisors to periodically review a sample of FPO desk reviews to confirm that the reviews are being completed timely. This review should be documented.
Closed on 02/28/2015	006b	OCFO	ETA	ETA develop an exception report in GEMS
Closed on 02/28/2015	006c	OCFO	ETA	ETA Reinforce procedures, especially in the national office, which require a detailed review of the “Delinquent Reporting Analysis” by the FPOs each quarter. In addition, develop and implement procedures for supervisors to perform a quarterly review of a sample of delinquent cost reports from the “Delinquent Reporting Analysis” to confirm that the FPOs are resolving delinquent reporting situations timely; this review should be documented,
Closed on 02/28/2015	006d	OCFO	ETA	ETA Develop and implement procedures for FPOs, or other individuals contacting delinquent grantees, to maintain accurate and complete records of the communication and results.
Closed on 02/28/2015	007a	OCFO	ETA	ETA develop and implement procedures to identify the appropriate personnel to provide requested supporting documentation timely.
Closed on 02/28/2015	007b	OCFO	OASAM	HRC identifying the appropriate personnel to handle audit request timely..
Closed on 02/28/2015	007c	OCFO	OASAM	HRC obtaining and providing supporting documentation to the auditors timely.
Closed on 02/28/2015	007d	OCFO	OASAM	HRC providing answers to follow-up questions regarding audit samples timely.
Closed on 02/28/2015	007e	OCFO	OASAM	HRC requiring designated supervisors to regularly monitor the progress of audit request responses.
Closed on 02/28/2015	008a	OCFO	ETA	NDJC review the detail of JC advances at November 30, 2009
Closed on 02/28/2015	008b	OCFO	ETA	NDJC develop and implement procedures to monitor JC centers.
Closed on 02/28/2015	009a	OCFO		OCFO reinforce procedures with the regional office that invoiced received date
Closed on 02/25/2018	009b	OCFO		OCFO develop and implement periodic review process to verify that proper invoice
Closed on 02/28/2015	010a	OCFO		OCFO direct DCAS to reinforce formal policies and procedures to distribute the Unliquidated Obligation Report the last week of each month.
Closed on 02/28/2015	010b	OCFO	MULTI	CFO, OSHA, ETA OWCP, and BLS reinforce formal policies for each agency to adequately and timely review the monthly Unliquidated Obligation Report to identify expired UDOs for deobligation as necessary.
Closed on 02/28/2015	010c	OCFO		OWCP reinforce policies and procedures to maintain proper supporting documentation for all accounting transactions and balances.
Closed on 02/28/2015	011a	OCFO	OASAM	OASAM ensure that staff implement existing procedures to ensure FMS-6652 reconciliations are being performed timely.
Closed on 02/28/2015	011b	OCFO	OASAM	OASAM & CFO ensure that staff implement existing procedures that require the preparation and retention of supporting documentation evidencing timely completion and supervisory review of the FMS-6652 reconciliations, in order to substantiate that reconciliations were performed properly and that they were reviewed by personnel other than the preparer.
Closed on 02/28/2015	012a	OCFO		CFO Develop and implement procedures to retain supporting documentation evidencing supervisory review of the quarterly FBWT reconciliation, whether in electronic or hard copy format, to substantiate the reviews performed by personnel other than the preparer.
Closed on 02/28/2015	012b	OCFO		CFO Implement procedures to ensure that the monthly GWA Account Expenditure Activity reconciliation is performed timely (i.e., before the end of the subsequent month) and supporting documentation is retained evidencing the timely performance of the reconciliation, whether in electronic or hard copy format.
Closed on 02/28/2015	013a	OCFO		CFO Develop and implement formal policies and procedures requiring CAMOs to perform the review and clearing of CATARS holding file items timely (e.g., within 2 weeks after the end of the month). Documentation should be maintained to support these activities.
Closed on 02/28/2015	013b	OCFO		CFO Monitor agencies’ compliance with the developed policies and procedures.
Closed on 02/28/2015	014a	OCFO	BLS	BLS and OSHA develop and implement procedures to properly record capitalized costs in accordance with SFFAS No. 6 and No.10.
Closed on 02/28/2015	014b	OCFO		CFO develop and implement procedures to monitor all DOL agencies' compliance with SFFAs nos. 6 and 10.
Closed on 02/28/2015	014c	OCFO	OASAM	OASAM ensure that the staff in OASAM maintain a complete set of supporting documentation for each transaction
Closed on 02/28/2015	015a	OCFO	ETA	NDJC implement policies and procedures requiring All parties reviewing the substantial completion document to complete their review within a specified timeframe (e.g., within 5 business days of receiving the document).
Closed on 02/28/2015	015b	OCFO	ETA	NDJC implement policies and procedures requiring The CAMO entering the asset into CATARS and DOLAR$ to use the date of substantial completion as the depreciation start date.
Closed on 02/28/2015	015c	OCFO	ETA	NDJC implement policies and procedures requiring The periodic review of CIP balances to identify any items that should be transferred to a depreciable asset account. This review should be documented.
Closed on 02/28/2015	016	OCFO		CFO enhance the Certification process by having agencies certify that software costs incurred in prior years continue to be valid capitalized costs for projects still in development or that those costs should be removed from software in development.
Closed on 02/28/2015	017	OCFO	ETA	NDJC implement policies and procedures to perform a periodic review of asset disposals recorded during the fiscal year to ensure they are properly authorized.
Closed on 02/28/2015	018a	OCFO		CFO Reinforce policies and procedures requiring all agencies to provide completed CATARS to DOLAR$ reconciliations to the OCFO within 10 work days following the end of the quarter, including explanation of the identified reconciling items.
Closed on 02/28/2015	018b	OCFO		CFO Amend the existing documented policies and procedures to include procedures that require the OCFO staff to complete the quarterly DOLAR$ to CATARS reconciliation by IAC timely.
Closed on 02/28/2015	019	OCFO		OWCP implement procedures to ensure that the review of all Accountability Review reports is completed in accordance with the Manual.
Closed on 02/28/2015	020	OCFO		OWCP continue to stress the importance of CE compliance with the Manual related to timely claim file review, follow-up on obtaining the information supporting claimants’ continuing eligibility (medical evidence and CA-1032 or CA-12), and updates to the claimants’ pay rate based on the information provided in the CA-1032.
Closed on 02/28/2015	021	OCFO		OWCP revise existing policies and procedures to require management to develop and implement a methodology for estimating the FECA year-end accrual and allowance for doubtful accounts receivable that is supported by a documented analysis of historical trends. This analysis should be updated annually to take into consideration actual results and changes in the industry.
Closed on 02/28/2015	022a	OCFO	ETA	CFO and NDJC determine appropriate personnel to perform the reconciliation between Form 2110F and child agency
Closed on 02/28/2015	022b	OCFO		Formalize policies and procedures in writing related to the reconciliation.
Closed on 02/28/2015	022c	OCFO		Require in the procedures that the reconciliation be completed and reviewed prior to the end of subsequent quarter
Closed on 02/28/2015	022d	OCFO		Require in the procedures that a supervisor review the reconciliation for timeliness
Closed on 02/28/2015	023	OCFO		CFO amend the current Department-wide policies and procedures in place to require that all manual journal entries generated by internally-developed programs are reviewed and approved by a supervisor or someone other than the preparer before they are posted to the general ledger.
Closed on 02/28/2015	024	OCFO	ETA	ETA continue to pursue having the social security act amended.
Closed on 02/28/2015	025	OCFO	OASAM	OASAM, as the policy owner, continue to implement procedures to actively manage the background investigation process for all new hires. These procedures should ensure that the electronic-Office of Personnel Folder contains evidence that background investigations are initiated within 14 days of the individual’s hire date as required by the DOL Personnel Suitability and Security Handbook.

Audit of Education and Training Resources, Job Corps Center Operator

Audit Report to OSEC, 26-10-003-01-370 issued on 03/18/2010
9 recommendations, of which 9 are closed.

Show recommendations for 26-10-003-01-370

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/29/2010	001	OSEC	ETA		Implement corporate and center controls to identify and correct non-compliance with ETR policy and the FAR for imprest fund disbursements
Closed on 03/20/2013	002	OSEC	ETA	$11,228	Pay DOL $11,228 in liquidated damages
Closed on 09/29/2010	003	OSEC	ETA		Implement corporate and center controls to identify and correct non-compliance with ETR policy for petty cash disbursements.
Closed on 09/29/2010	004	OSEC			We recommend that the National Director, Office of Job Corps require ETR to implement corporate and center controls to identify and correct non-compliance with Job Corps safety and health program requirements, including safety inspections, safety committee meetings, and significant incident reporting.
Closed on 09/29/2010	005	OSEC	ETA		Implement corporate and center controls to identify and correct non-compliance with Job Corps requirements for separating students due to ineligible enrollment and exceeding the 2-year enrollment limit without Job Corps approval.
Closed on 09/29/2010	006	OSEC	ETA		Implement policy and procedures to ensure imprest funds are used appropriately at all Job Corps centers.
Closed on 03/30/2012	007a	OSEC	ETA		Determine improperly changed holiday party costs
Closed on 03/30/2012	007b	OSEC	ETA	$11,530	Recover $11,530 in questioned costs
Closed on 06/17/2011	008a	OSEC	ETA		Determine noncompliance for student separations
Closed on 06/17/2011	008b	OSEC	ETA	$5,193	Determine whether non-compliance with Job Corps requirements for separating students due to improper enrollment and exceeding the 2-year enrollment limit is occurring at other ETR centers and recover liquidated damages as appropriate. This includes the $5,193 in liquidated damages for not separating students as required at Iroquois.
Closed on 09/20/2019	009	OSEC	ETA		Implement procedures for incentive plan holiday parties.

Performance Audit for ResCare, Inc., Job Corps Centers

Audit Report to OSEC, 26-10-002-01-370 issued on 03/03/2010
9 recommendations, of which 9 are closed.

Show recommendations for 26-10-002-01-370

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 02/15/2011	001	OSEC	ETA		Improve corporate-level controls and monitoring over all centers to identify and correct any non-compliance with applicable Federal regulations, contract agreements, Job Corps requirements and ResCare policies for managing and reporting financial activity
Closed on 09/29/2011	002	OSEC	ETA	$116,794	We recommend the National Director, Office of Job Corps, require ResCare to reimburse $116,794 in unallowable costs charged to Job Corps for the Treasure Island CD’s personal housing ($55,474) and travel expenses ($10,079) and other goods and services for both centers ($51,241).
Closed on 09/29/2010	003	OSEC	ETA		Adhere to ResCare’s corporate and center policies regarding the use of imprest funds to purchase goods and services.
Closed on 09/29/2010	004	OSEC	ETA		Improve controls and monitoring over all centers to identify and correct any non-compliance with Job Corps safety and health program requirements and periodically test those controls to determine effectiveness. The controls and monitoring should ensure FFBs are convened, all significant incidents are reported to Job Corps, all safety and health observations, inspections, and committee meetings are conducted and documented as required.
Closed on 02/15/2011	005	OSEC	ETA		Periodically validate whether the safety and health program at its centers are managed in accordance with Job Corps requirements.
Closed on 09/29/2010	006	OSEC	ETA		Improve the effectiveness of training and supervisory oversight to staff responsible for complying with Job Corps safety and health program.
Closed on 09/29/2010	007	OSEC	ETA		We recommend the Interim National Director, Office of Job Corps, require ResCare to implement corrective action plans when PRH non-compliance is identified during data integrity audits. The corrective action should include providing Job Corps with any adjustments to previously reported performance.
Closed on 02/15/2011	008	OSEC	ETA	$1	Determine whether additional unallowable costs were charged without the required approvals and support, and require reimbursement as appropriate.
Closed on 01/15/2020	009	OSEC	ETA	$10,115	We recommend the National Director, Office of Job Corps, determine the extent of any liquidated damages resulting from overstated CTT completions and OBS at all <?xml:namespace prefix = "st1" ns = "urn:schemas-microsoft-com:office:smarttags" />Job Corps Center and require ResCare to pay liquidated damages for any overstatements. This includes liquidated damages totaling $53,250 ($24,750 + $26,250 + $2,250) for incomplete CTT completions and $8,866.20 ($8,064.84 + $801.36) for not separating students as required by Job Corps

Audit of DOL's Fiscal Year 2008 Procurement Data Reported in the Federal Procurement Data System - Next Generation

Audit Report to OASAM, 03-10-001-07-711 issued on 02/22/2010
4 recommendations, of which 4 are closed.

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Status	Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
Closed on 07/27/2011	001	OASAM		Provide training to procurement staff on understanding and entering data into the FPDS-NG to ensure it is complete and accurate for all contract actions.
Closed on 01/20/2011	002	OASAM		Establish a mechanism within OASAM by which DOL procurement staff can address questions or problems related to entering procurement data into the FPDS-NG.
Closed on 04/01/2010	003	OASAM	$190,718	Ensure the contract requirements are specific and include time lines, staff qualifications/key personnel, and schedule of progress reports and other deliverables if DOL plans to use a contractor for future FPDS-NG reviews.
Closed on 04/01/2010	004	OASAM		Require the assigned COTR to monitor the contactor to ensure the work complies with the contract requirements if DOL plans to use a contractor for future FPDS-NG reviews.

Notifications of Findings and Recommendations Related to the Federal Information Security Management Act Audit

Audit Report to OASAM, 23-10-002-07-001 issued on 01/29/2010
5 recommendations, of which 5 are closed.

Show recommendations for 23-10-002-07-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 03/05/2015	01	OASAM		This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2015	02	OASAM	OIG	This recommendation contains sensitive information and will not be posted.
Closed on 03/05/2015	03	OASAM	OIG	This recommendation contains sensitive information and will not be posted.
Closed on 07/05/2019	04	OASAM		This recommendation contains sensitive information and will not be posted.
Closed on 07/05/2019	05	OASAM		This recommendation contains sensitive information and will not be posted.

Department of Labor (DOL) New Core Financial Management System (NCFMS) Pre-Implementation Performance Audit Report

Audit Report to OCFO, 22-10-014-13-001 issued on 01/13/2010
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 01/13/2010	001	OCFO			We recommend the OCFO take into consideration these risks when making its decision to implement NCFMS

Wage and Hour's Management Oversight of the FLSA's Minimum wage and Overtime Exemption Provisions Under 29 CFR Part 541 Could Be Strengthened

Audit Report to WHD, 04-10-002-04-420 issued on 12/16/2009
6 recommendations, of which 6 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 04/07/2016	01	WHD	This recommendation contains sensitive information and will not be posted.
Closed on 04/16/2013	02	WHD	This recommendation contains sensitive information and will not be posted.
Closed on 04/07/2016	03	WHD	This recommendation contains sensitive information and will not be posted.
Closed on 09/19/2012	04	WHD	This recommendation contains sensitive information and will not be posted.
Closed on 04/16/2013	05	WHD	This recommendation contains sensitive information and will not be posted.
Closed on 03/29/2011	06	WHD	This recommendation contains sensitive information and will not be posted.

Independent Auditors' Report on the U.S. Department of Labor's FY 2009 Consolidated Financial Statements

Audit Report to OCFO, 22-10-002-13-001 issued on 11/15/2009
2 recommendations, of which 2 are closed.

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Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 11/18/2010	001	OCFO	Revise the department-wide policies and procedures to require that all manual entries, including top-side adjustment entries, be documented and reviewed and approved by a supervisor or someone other than the preparer before the financial statements are adjusted.
Closed on 11/18/2010	002a	OCFO	Chief Financial Officer implement procedures to require that OCFO staff reconcile the amount of distributed offsetting receipts reported on DOL’s quarterly SBR to distributed offsetting receipts reported on Treasury’s Quarterly Distributed Offsetting Receipts by Department Report.
Closed on 11/18/2010	002b	OCFO	Chief Financial Officer ensure that OCFO personnel perform a more detailed review of all financial information in the Performance and Accountability Report (PAR) including financial statements, notes, supplementary information, and supplementary stewardship information.
Closed on 11/18/2010	002c	OCFO	Chief Financial Officer complete the quarterly reconciliations of the SBR to SF-133, including the completion of documented supervisory reviews over these reconciliations, by a certain date that facilitates timely identification and correction of potential SBR misstatements.
Closed on 11/18/2010	002d	OCFO	Chief Financial Officer update DLMS to include guidance for DOL supervisors to follow during their financial statement reviews, including procedures for comparing financial data reported on the different statements and notes to ensure accuracy and consistency.

OCFO Information System Recommendations Pertaining to the Financial Reporting in the Department's Performance and Accountability Report

Audit Report to OCFO, 22-10-009-13-001 issued on 11/09/2009
8 recommendations, of which 8 are closed.

Show recommendations for 22-10-009-13-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/10/2012	01	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	02	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	03	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	04	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	05	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	06	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	07	OCFO	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	08	OCFO	This recommendation contains sensitive information and will not be posted.

Status of ETA Information System Recommendations Pertaining to the Financial Reporting in the Department's Performance and Accountability Report

Audit Report to ETA, 22-10-011-03-001 issued on 11/09/2009
21 recommendations, of which 21 are closed.

Show recommendations for 22-10-011-03-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 03/31/2011	01	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	02	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	03	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	04	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	05	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	06	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	07	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	08	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	09	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	10	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	11	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	12	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	13	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	14	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	15	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	16	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	17	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	18	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	19	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 03/31/2011	20	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	21	ETA	This recommendation contains sensitive information and will not be posted.

OASAM Information System Recommendations Pertaining to the Financial Reporting in the Department's Performance and Accountability Report

Audit Report to OASAM, 22-10-012-07-001 issued on 11/09/2009
10 recommendations, of which 10 are closed.

Show recommendations for 22-10-012-07-001

Status	Rec.	Primary Agency Responsible	Recommendation
Closed on 02/10/2012	01	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	02	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2013	03	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	04	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	05	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	06	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	07	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	08	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	09	OASAM	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	10	OASAM	This recommendation contains sensitive information and will not be posted.

Special Report Relating to the Federal Employees' Compensation Act Special Benefit Fund

Audit Report to OWCP, 22-10-001-04-431 issued on 10/29/2009
1 recommendations, of which 1 are closed.

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 09/29/2010	001	OWCP			OWCP to establish policies and procedures for proper supervisory review of schedule

Status of ETA Information System Recommendations Pertaining to the Financial Reporting in the Department's Performance and Accountability Report

Audit Report to ESA, 22-10-010-04-001 issued on 10/22/2009
21 recommendations, of which 21 are closed.

Show recommendations for 22-10-010-04-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Recommendation
Closed on 12/05/2009	01	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	02	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	03	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	04	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	05	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	06	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	07	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	08	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	09	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	10	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	11	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2014	12	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 01/27/2013	13	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	14	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	15	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	16	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 12/05/2009	17	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	18	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	19	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 02/10/2012	20	ESA	ETA	This recommendation contains sensitive information and will not be posted.
Closed on 12/05/2009	21	ESA	ETA	This recommendation contains sensitive information and will not be posted.

Performance Audit of DEL-JEN, Incorporated Job Corps Centers

Audit Report to OSEC, 26-10-001-01-370 issued on 10/15/2009
7 recommendations, of which 7 are closed.

Show recommendations for 26-10-001-01-370

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
Closed on 05/03/2010	001	OSEC	ETA		We recommend that the National Director, Office of Job Corps require DEL-JEN to introduce and improve controls (such as SOPs) and monitoring over all centers to identify and correct any non-compliance with Job Corps safety and health program requirements and periodically test those controls to determine effectiveness. The controls and monitoring should ensure safety and health inspections are thorough and result in timely identification and correction of unsafe and unhealthy conditions.
Closed on 05/03/2010	002	OSEC	ETA		We recommend that the National Director, Office of Job Corps improve the effectiveness of supervisory oversight to staff responsible for complying with Job Corps performance reporting requirements.
Closed on 05/03/2010	003	OSEC	ETA		We recommend that the National Director, Office of Job Corps improve the effectiveness of data integrity audits conducted at each DEL-JEN center to identify any systemic non-compliance with Job Corps performance reporting requirements. These audits should continue to assess PRH compliance with all elements of performance reporting including student achievement, student OBS, and student attendance.
Closed on 05/03/2010	004	OSEC	ETA		We recommend that the National Director, Office of Job Corps implement corrective action plans when PRH non-compliance is identified during data integrity audits. The corrective actions should include providing Job Corps with any adjustments to previously reported performance data.
Closed on 05/03/2010	005	OSEC	ETA		We recommend that the National Director, Office of Job Corps improve controls and monitoring over the segregation of duties in the procurement of supplies and materials.
Closed on 05/03/2010	006	OSEC	ETA		We recommend that the National Director, Office of Job Corps improve controls and monitoring over payroll system access.
Closed on 05/03/2010	007	OSEC	ETA	$19,740	We recommend that the National Director, Office of Job Corps, determine the extent of any liquidated damages resulting from overstated CTT completions and OBS at each Job Corps Center operated by DEL-JEN and require DEL-JEN to pay liquidated damages for any overstatements. This includes liquidated damages we estimated to be in the range of $9,000 to $27,000 at a 90 percent confidence level for incomplete CTT completions at Gainesville, and $1,740 for not separating students at Gainesville as required by Job Corps.