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

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2021

Audit Report to OCFO, 22-22-004-13-001 issued on 12/20/2021
9 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
001	OCFO		$0	We recommend the Director of OWCP reinforce existing policies and procedures requiring the completion of the review and approval of the Transaction Balancing sign-off sheet timely.
002	OCFO		$0	We recommend the Director of OWCP provide additional training to the reviewers regarding responsibilities and expectations when reviewing changes to claimant information to ensure reviews are completed timely and consistently.
003	OCFO		$0	We recommend the Chief Financial Officer update the policies and procedures to ensure that when adjustments are made to the financial statements any revised variances that exceed the acceptable threshold are properly investigated and documented, and the flux analysis is reviewed again.
004	OCFO	ETA	$0	We recommend the Principal Deputy Assistant Secretary for ETA provide reinforcement to reviewers to ensure reviews are performed at the appropriate level of precision.
005	OCFO	ETA	$0	We recommend that the Principal Deputy Assistant Secretary for ETA implement monitoring controls to periodically verify that management controls for estimates are operating effectively.
006	OCFO	VETS	$0	We recommend the Assistant Secretary for VETS monitor indirect cost schedule expiration dates and work with grantees to establish new cost allocation plans prior to grant closeout.
007	OCFO		$0	We recommend the Chief Financial Officer continue their efforts to fully implement the revised ERM process and ensure that all necessary risk assessments are completed at both the individual agency level and at the agency-wide level.
008	OCFO		$0	We recommend the Chief Information Officer enhance vulnerability scanning monitoring controls and procedures to track and remediate outstanding vulnerabilities in a timely manner.
009	OCFO		$0	We recommend the Chief Information Officer formally document decisions in a memorandum when accepting the risks of not remediating findings and obtain the necessary approvals from management.

Independent Auditors' Report on DOL's FY 2021 CFS

Audit Report to OCFO, 22-22-003-13-001 issued on 11/19/2021
5 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
001	OCFO	ETA	$0	We recommend that the Assistant Secretary for Employment and Training develop policies and procedures to coordinate with State Workforce Agencies to obtain the necessary information needed to support related balances and assumptions, and to perform benchmarking and/or other analyses to validate new assumptions.
002	OCFO	ETA	$0	We recommend that the Assistant Secretary for Employment and Training 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.
003	OCFO	ETA	$0	We recommend that the Assistant Secretary for Employment and Training 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.
004	OCFO		$0	We recommend the Acting Chief Financial Officer develop policies and procedures to ensure that the accounting treatment for significant transactions are appropriately researched and documented prior to recording the transaction to the general ledger.
005	OCFO		$0	We recommend the Acting Chief Financial Officer enhance management review controls over the amounts that are presented in the notes to the financial statements.

COVID-19: Safety and Remote Learning Challenges Remain for Job Corps

Audit Report to ETA, 19-22-001-03-370 issued on 11/12/2021
4 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA	$0	We recommend the Acting Assistant Secretary for Employment and Training require Job Corps: Implement continuous monitoring to ensure centers adhere to Job Corps COVID-19 safety protocols (e.g., use of social distancing markers, installation of barriers, and reconfiguration of furniture to accommodate social distancing).
002	ETA	$0	We recommend the Acting Assistant Secretary for Employment and Training require Job Corps: Develop and revise additional COVID-19 safety protocols as needed to align with current recommendations and advice from the CDC, other experts, and stakeholders to ensure the safety of students and staff at the campuses, including supporting efforts to attain a 100 percent vaccination rate for all students and staff.
003	ETA	$0	We recommend the Acting Assistant Secretary for Employment and Training require Job Corps: Identify learning gaps that occurred during campus closures and procedures Job Corps needs to take to help students fill in those gaps.
004	ETA	$0	We recommend the Acting Assistant Secretary for Employment and Training require Job Corps: Increase oversight of remote instructional programs to ensure students receive the training and resources to complete their programs in a timely way.

The U.S. Department of Labor Digital Accountability and Transparency Act Audit of 2014 Peformance Audit

Audit Report to OCFO, 22-22-002-13-001 issued on 11/08/2021
3 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	OCFO	$0	We recommend that the Acting Chief Financial Officer design and implement controls to validate that data files represent the appropriate period before they are uploaded to the Data Act broker system.
002	OCFO	$0	We recommend that the Acting Chief Financial Officer update its policies and procedures to require that warnings are promptly resolved prior the certification of the data files.
003	OCFO	$0	We recommend that the Acting Chief Financial Officer design and implement controls to enable the detection and correction of missing and inaccurate data elements in the data files and document the resolution of the findings.

ETA Did Not Sufficiently Plan and Execute the American Apprenticeship Initiative Program

Audit Report to ETA, 05-21-004-03-375 issued on 09/30/2021
7 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA	$155,582,864	We recommend the Assistant Secretary for Employment and Training Administration improve funding opportunity announcements for discretionary grant programs by: a. Evaluating program goals using the SMART concept or a similar approach, and including required metrics that directly measure the success of each program goal, are clear, and are easily verifiable; b. Having a scoring element covering completeness of applicant proposals for items requested in the announcement that reduces in points when the proposal is missing an element(s), significantly changes the wording of an element(s), or incorrectly addresses an element(s); and c. Identifying targeted occupations in the FOA language and/or scoring elements, or requiring submission of the career pathway to an H-1B occupation as support during apprenticeship program registrations or apprentice registrations.
002	ETA	$0	We recommend the Assistant Secretary for Employment and Training Administration develop standard operating procedures for discretionary grant programs, which include internal controls resulting in ETA: a. Identifying information needed from grantees for participant level data, quarterly reporting, or program evaluation, prior to submitting the information collection request to OMB; b. Having a complete system and supporting documentation (e.g., user guide, data dictionary, business rules) ready by day one of the grant program with appropriate system controls; c. Obtaining OMB approval numbers for any new information collections prior to collecting information from grantees, verifying the reporting system fields correlate to the approved OMB information collection request, and submitting violations timely to OMB; and d. Conducting compliance reviews prior to awarding grants; using the review results to change applicant scoring or include a condition of award in applicable grants; awarding each grant prior to or on the start of each grantee’s period of performance; and accurately reporting to the public on the grant program.
003	ETA	$0	We recommend the Assistant Secretary for Employment and Training Administration delete or oversee the deletion of duplicate apprentice and pre-apprentice records in the AAI reporting system, and populate missing or correct inaccurate Social Security numbers and contact information if the contractor can still use updated information for its AAI grant program evaluation.
004	ETA	$0	We recommend the Assistant Secretary for Employment and Training Administration provide training to ETA personnel on the key requirements and expected timeframes in submitting information collection requests to OMB.
005	ETA	$0	We recommend the Assistant Secretary for Employment and Training Administration submit ETA’s violation of the Paperwork Reduction Act to OMB in the annual information collection budget for OMB control number 1205-0528.
006	ETA	$0	We recommend the Assistant Secretary for Employment and Training Administration develop a process to perform data analysis and other sufficient checks to verify completeness and accuracy of data in ETA systems and achievement of desired outcomes during grant programs.
007	ETA	$0	We recommend the Assistant Secretary for Employment and Training Administration establish internal controls to verify participant eligibility, verify submitted ETA Forms 671 (Program Registration and Apprenticeship Agreement) are the current OMB approved version and completed correctly, and encourage use of interim credentials when the form indicates a competency or hybrid model apprenticeship.

COVID-19: The Pandemic Highlighted the Need to Strengthen Wage and Hour Division's Enforcement Controls

Audit Report to WHD, 19-21-008-15-001 issued on 09/30/2021
5 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	WHD	$0	We recommend the Acting Administrator for the Wage and Hour Division implement a control to perform periodic reviews to determine if staff properly handled potential complaints in accordance with WHD's complaint requirements.
002	WHD	$0	We recommend the Acting Administrator for the Wage and Hour Division develop a mechanism to enable the agency to determine how effective conciliations are at getting back wage payments to workers, and address any weaknesses identified in ensuring complainants received owed back wages prior to closing conciliations.
003	WHD	$0	We recommend the Acting Administrator for the Wage and Hour Division update its policy for selecting a conclude reason in its database to require staff to use a reason that would allow WHD to determine the outcome of the conciliation.
004	WHD	$0	We recommend the Acting Administrator for the Wage and Hour Division assess the effectiveness of remote investigations and incorporate best practices into its operating procedures.
005	WHD	$0	We recommend the Acting Administrator for the Wage and Hour Division develop a plan to monitor the results of the agency's updated directed investigation plan as identified in the FY2021 Operating Plan.

DOL’s IT Governance Lacked the Framework Necessary to Support the Overall Mission

Audit Report to OSEC, 23-21-002-01-001 issued on 09/30/2021
5 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	OSEC	$0	We recommend the Deputy Secretary reorganize the CIO position to have a direct reporting relationship to the Deputy Secretary and independent of ASAM.
002	OSEC	$0	We recommend the Deputy Secretary Ensure the CIO is a lead member with voting rights of DOL’s executive strategy and management boards and committees including but not limited to the MRB, ESS Governance Board, COVID-19 Coordination team, and ERMC.
003	OSEC	$0	We recommend the Deputy Secretary reassess the incorporation of BLS and OCFO as part of IT Shared Services within 2021, and document the reasoning for the decision reached.
004	OSEC	$0	We recommend the Deputy Secretary establish an MOU or other agreement between the OCIO and all departmental agencies to establish and state the roles and responsibilities of IT between each set of respective agencies.
005	OSEC	$0	We recommend the Deputy Secretary codify the policies and procedures that define IT governance and key supporting IT elements.

OSHA’s Diminished Enforcement Left More Workers at Risk for Exposure to Silica

Audit Report to OSHA, 02-21-003-10-105 issued on 09/29/2021
3 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	OSHA	$0	We recommend that the Acting Assistant Secretary for Occupational Safety and Health implement a policy for future emphasis programs, that minimizes the lapse in enforcement between canceled, revised or new programs.
002	OSHA	$0	We recommend that the Acting Assistant Secretary for Occupational Safety and Health provide the OIG with “read-only” access to OIS to facilitate data requests on future audits.
003	OSHA	$0	We recommend that the Acting Assistant Secretary for Occupational Safety and Health establish meaningful goals and processes to assess whether OSHA’s outreach events are achieving the desired results, in reaching a targeted number of workers at risk of exposure to silica.

Unemployment Insurance Overpayments Related to Work Search Underscore the Need for More Consistent State Requirements

Audit Report to ETA, 04-21-001-03-315 issued on 09/29/2021
4 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA	$0	We recommend the following to the Principal Deputy Assistant Secretary of Employment and Training: Develop and implement cause-level reduction targets to gauge and monitor the effectiveness of strategies implemented by states to reduce work search overpayments.
002	ETA	$0	We recommend the following to the Principal Deputy Assistant Secretary of Employment and Training: Examine the effectiveness of Benefit Accuracy Measurement’s contact verification process to ensure it reflects the current methods claimants use to seek work.
003	ETA	$0	We recommend the following to the Principal Deputy Assistant Secretary of Employment and Training: Provide guidance to states notifying them that formal and informal warnings are not permissible under Federal work search law.
004	ETA	$0	We recommend the following to the Principal Deputy Assistant Secretary of Employment and Training: Include in the UI improper payment estimate: (1) overpayments related to work search formal and informal warnings; and (2) payments to claimants who provide no or insufficient documentation to support eligibility with respect to work search, consistent with the Middle Class Tax Relief and Job Creation Act and OMB guidance that defines improper payments.

COVID-19: Pandemic Causes Delays in FECA Claims Adjudication

Audit Report to OWCP, 19-21-007-04-431 issued on 09/23/2021
1 recommendations, of which 0 are closed

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	OWCP		$0	We recommend that the Director, Office of Workers’ Compensation Programs require FECA to review IHME projections in the fourth quarter of calendar year 2021 and, if necessary, update its contingency plan to ensure claims are adjudicated as promptly as possible while continuing to consider potential negative impacts on opioid claimants.

DEEOIC Could Do More To Prevent Improper Payments Of Home Health Care Costs

Audit Report to OWCP, 03-21-001-04-437 issued on 09/16/2021
3 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	OWCP	$0	We recommend the Director for OWCP require DEEOIC to - Develop a data tracking and analysis system to track and analyze trends and causes of improper payments for home health care
002	OWCP	$0	We recommend the Director for OWCP require DEEOIC to - finalize the PIU SOP and train staff on procedures.
003	OWCP	$0	We recommend the Director of OWCP require DEEOIC to - Work with OWCP on exploring solutions to improve death matches, such as supplementing the Treasury death file with other data sources

The U.S. Department of Labor Complied with the PIIA for FY 2020, but Reported Unemployment Insurance Did Not Represent Total Program Year Expenses

Audit Report to OCFO, 22-21-007-13-001 issued on 08/06/2021
1 recommendations, of which 0 are closed

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	OCFO		$0	We recommend that DOL management develop procedures to ensure changes to its improper payment process are communicated to OMB in a timely manner and those communications are properly maintained for subsequent review and inspection.

Alert Memorandum: The Employment and Training Administration Does Not Require the National Association of State Workforce Agencies to Report Suspected Unemployment Insurance Fraud Data to the Office of Inspector General or DOL’s Employment and Training Administration.

Audit Report to ETA, 19-21-006-03-315 issued on 07/01/2021
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		$0	We recommend the Principal Deputy Assistant Secretary of Employment and Training take immediate action to require NASWA to refer information to ETA and the OIG on suspected fraud, waste, abuse, mismanagement, or misconduct, per DLMS 8-106(D)(3). Such actions could include modification of ETA’s grant award or issuance of unemployment insurance program policy guidance to ensure ETA complies with the notice requirement and its grantees comply with the reporting requirements of the DLMS.
	002	ETA		$0	We recommend the Principal Deputy Assistant Secretary of Employment and Training continue to work with the OIG and, within 30 days of this memorandum, meet with the OIG to develop a permanent approach to OIG access to IDH data.

Alert Memorandum: The Employment and Training Administration Needs to Issue Guidance to Ensure State Workforce Agencies Provide Requested Unemployment Insurance Data to the Office of Inspector General

Audit Report to ETA, 19-21-005-03-315 issued on 06/18/2021
5 recommendations, of which 1 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA	$0	We recommend the Principal Deputy Assistant Secretary of Employment and Training: Amend 20 CFR 603.5 and 603.6(a) through the rulemaking process to reinforce that UI information must be provided to DOL OIG for all IG engagements authorized under the IG Act, including audits, evaluations, and investigations.
002	ETA	$0	We recommend the Principal Deputy Assistant Secretary of Employment and Training: Issue a new UIPL within 15 days of this memorandum to instruct SWAs that disclosure of information to the OIG for audits, evaluations, and investigations is mandatory without need for a subpoena, and that the OIG will notify SWAs directly of current and future information disclosure requirements, to include data elements.
003	ETA	$0	We recommend the Principal Deputy Assistant Secretary of Employment and Training: Ensure the new UIPL guidance advises SWAs that they may not require the OIG to enter into data sharing agreements as a prerequisite to disclosure of information to the OIG for audits, consistent with the IG Act and federal law.
005	ETA	$0	We recommend the Principal Deputy Assistant Secretary of Employment and Training: Continue to work with the OIG, and within 30 days of the memorandum, meet with the OIG to develop a permanent approach for OIG access to UI data.

Covid-19: States Struggled To Implement Cares Act Unemployment Insurance Programs

Audit Report to ETA, 19-21-004-03-315 issued on 05/28/2021
4 recommendations, of which 0 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA	$0	We recommend the following to the Principal Deputy Assistant Secretary for Employment and Training conduct a study to assess the technological needs of the UI programs to determine the capabilities that need to be upgraded or replaced; the features necessary to effectively respond to rapid changes in the volume of claims in times of emergency or high unemployment; the capabilities needed to ensure effective and equitable delivery of benefits; and the capabilities to minimize fraudulent activities.
002	ETA	$33,745,677,576	Continue to work with states to develop, operate, and maintain a modular set of technological capabilities to modernize the delivery of UI benefits that is sufficient to manage and process sudden spikes in claims volume during emergencies or high unemployment.
003	ETA	$0	Assist states with claims, overpayment, and fraud reporting to create clear and accurate information. Then use the overpayment and fraud reporting to prioritize and assist states with fraud detection and recovery.
004	ETA	$0	Develop standards for providing clear and reasonable timeframes to implement temporary programs to establish expectations for prompt benefit payments to claimants.

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	Monetary Findings	Recommendation
001	MSHA	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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 1 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA	$0	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	$0	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	$0	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.

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	Monetary Findings	Recommendation
001	OSHA	$0	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	$0	We recommend the Principal Deputy Assistant Secretary for Occupational Safety and Health. Ensure remote inspections are tracked retroactive to February 1, 2020.
003	OSHA	$0	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	$0	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		$0	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 1 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA	$0	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	$0	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	$0	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.
005	ETA	$0	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	Monetary Findings	Recommendation
001	OASAM	$0	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	$0	Complete, approve, and implement its Enterprise Architecture and related artifacts.
003	OASAM	$0	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	$0	Review NIST SP 800-160 Vol. 1 and 2 and update the CSH to integrate security engineering principles, as appropriate.
005	OASAM	$0	Review, revise as necessary, finalize, and implement their revised SDLC Manual.
006	OASAM	$0	Provide training to responsible personnel over the third-party continuous monitoring review checklist.
007	OASAM	$0	Validate that the classification of DOL systems is in accordance with policy, and that system interconnections are appropriately documented within its inventory.
008	OASAM	$0	Develop, define, implement, and monitor change management key performance indicators that align DOL’s goals and objectives.
009	OASAM	$0	Enforce DOL policies and procedures regarding separation of duties so developers do not possess the ability to migrate changes to production.
010	OASAM	$0	Enforce DOL security baseline polices with DOL’s CSPs and develop a security configuration checklist for the CSPs.
011	OASAM	$0	Implement a process for approving deviations from established configuration settings.
012	OASAM	$0	Provide training to responsible personnel addressing the new guidance for operational activities, including the patch management process.
013	OASAM	$0	Provide additional resources to support operational activities during unforeseen circumstances.
014	OASAM	$0	Update the patching process to ensure patches are applied within appropriate timeframes.
015	OASAM	$0	Reinforce the PIV Exemption approval process through training.
016	OASAM	$0	Implement a process for periodic review or monitoring of PIV Exemptions to ensure the process is operating effectively.
017	OASAM	$0	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	$0	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	$0	Provide training on removing access for separated DOL employees to all DOL officials in the oversight role.
020	OASAM	$0	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	$0	Provide training over the application user activity review process.
022	OASAM	$0	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	$0	Develop sufficiently defined quantitative and qualitative metrics that provide meaningful indications of security status and trend analysis at all risk management tiers.
024	OASAM	$0	Monitor contingency plan testing and exercises through examination of after-action reviews.
025	OASAM	$0	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

Show recommendations for 22-21-005-13-001

Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
001	OCFO		$0	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		$0	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		$0	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		$0	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		$0	We recommend that the Director of OWCP provide additional training to the MCS to address the deficiency identified.
006	OCFO		$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	We recommend the Assistant Secretary for VETS provide continued training to staff, emphasizing the revised expectations of the corrective action plan.
020	OCFO	VETS	$0	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

Show recommendations for 17-21-001-15-001

Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
01	WHD	MULTI	$0	Develop policies and procedures to document its rationale and supporting evidence for key decisions in the development of economic regulatory analysis.
02	WHD	MULTI	$0	Develop policies and procedures to document its rationale and supporting evidence when DOL determines the prescribed regulatory guidance does not apply
03	WHD		$0	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		$0	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.

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

Show recommendations for 02-21-001-10-105

Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	OSHA	$0	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	$0	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	$0	Continue efforts to find solutions to developing a reasonable balance between the quality and timeliness of investigations.
004	OSHA	$0	Ensure OSHA issues an updated WIM by the end of FY 2021 and complete desk guides for all applicable statutes.

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

Show recommendations for 05-21-001-06-001

Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	MSHA	$0	Adopt a lower legal exposure limit for silica in coal mines based on current scientific evidence.
002	MSHA	$0	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	$0	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

Show recommendations for 22-21-001-04-431

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	OWCP		$0	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		$0	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.

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 1 are closed

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Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
001	ETA	WHD	$0	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	$0	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	$0	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.

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
	002	OSEC		$0	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

Show recommendations for 04-20-002-03-315

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	$0	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.

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

Show recommendations for 23-20-003-13-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	OCFO		$0	Establish and implement procedures to ensure E2 account management practices enforce DOL’s security policies.
	002	OCFO		$0	Establish and implement procedures to ensure E2 is managed in compliance with contractual security requirements and DOL computer security policies for contracted information systems.

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

Show recommendations for 19-20-010-10-105

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	002	OSHA		$0	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		$0	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

Show recommendations for 19-20-008-03-315

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	002	ETA		$0	Include CARES Act UI transactions in the BAM or develop an alternative methodology to reliably estimate improper payments for those programs.
	004	ETA		$0	Issue guidance directing states to provide routine access to state UI claimant data, in order to prevent and detect fraud.

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

Show recommendations for 19-20-007-03-370

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	003	ETA		$0	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.
	005	ETA		$0	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

Show recommendations for 19-20-006-06-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	MSHA		$0	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.

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		$0	This recommendation contains sensitive information and will not be posted.

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

Show recommendations for 04-20-001-14-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	002	OFCCP		$0	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

Show recommendations for 22-20-006-10-001

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	003	OSHA		$0	We recommend the Assistant Secretary for OSHA revise OSHA’s Debt Collection Procedures to comply with OMB Circular A-129.

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

Show recommendations for 23-20-002-07-725

Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	OASAM	$0	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	$0	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	$0	Verify that annual assessments of third-party providers, including cloud service providers, are formally documented, reviewed, and signed by appropriate levels of management.
005	OASAM	$0	Develop and implement performance metrics for configuration management.
006	OASAM	$0	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	$0	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	$0	Enhance vulnerability scanning monitoring controls and procedures to track and remediate outstanding vulnerabilities in a timely manner.
011	OASAM	$0	Finalize the implementation of the access control technologies.
012	OASAM	$0	Develop and implement access control performance metrics.
013	OASAM	$0	Design and implement controls to perform and document a periodic review of audit logs that report privileged user activity.
015	OASAM	$0	Implement data encryption configurations/solutions at the server level for data at rest for sensitive information (PII).
016	OASAM	$0	Update the ISCM strategy guide with current ISCM performance metrics.
019	OASAM	$0	Develop and implement contingency planning performance metrics.

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

Show recommendations for 22-20-005-13-001

Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
009	OCFO	OASAM	$0	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	$0	The Chief Information Officer monitor the agencies’ progress to ensure that established procedures and controls are operating effectively and maintained.
011	OCFO	OASAM	$0	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	$0	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.
015	OCFO	OASAM	$0	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	$0	The Chief Information Officer enhance vulnerability scanning monitoring controls and procedures to track and remediate outstanding vulnerabilities in a timely manner.

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

Show recommendations for 23-20-001-07-725

Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	OASAM	$0	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	$0	Review and update DOL POA&M policy to ensure agency corrective actions and timeframes are implemented.
003	OASAM	$0	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.

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

Show recommendations for 06-19-001-03-391

Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	002	ETA		$0	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.

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

Show recommendations for 26-19-001-03-370

Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA	$0	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	$0	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	$0	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	$0	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	$0	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

Show recommendations for 05-19-001-06-001

Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	MSHA	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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.

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		$0	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		$0	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		$0	This recommendation contains sensitive information and will not be posted.
	02	OASAM		$0	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	Implementing Agency (if different)	Monetary Findings	Recommendation
	004	OWCP		$0	Ensure the PBM contractor implement a Drug Utilization Review as specified in the contract.
	005	OWCP		$0	Ensure the PBM, when developing its formulary, considers all classes of drugs to determine if prior authorization or LMNs would be appropriate.

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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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	WHD	$0	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	$0	Develop and mplement a risk-based strategy to manage rates over 10 years old.
003	WHD	$0	Consult with BLS and evaluate alternative methods to update wage rates such as the Consumer Price Index, and Occupational Employment Survey data.
005	WHD	$0	Continue efforts to identify new strategies to increase contractors' participation in order to obtain more relevant wage data.
006	WHD	$0	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	$0	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.

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	Monetary Findings	Recommendation
001	OSHA	$0	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	$0	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	$0	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	$0	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.

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

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	OASAM	$0	Conduct a risk assessment to identify the root causes of the identified deficiencies;
002	OASAM	$0	Document, track, and implement milestones and corrective actions to timely remediate all identified deficiencies that have been communicated to DOL management.
003	OASAM	$0	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	$0	Monitor the agencies’ ongoing progress to ensure that established procedures and controls are operating effectively;
005	OASAM	$0	Develop and implement performance metrics that will be used to manage and measure the effectiveness of the DOL information security program.

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	Implementing Agency (if different)	Monetary Findings	Recommendation
	006	ETA		$0	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.

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 3 are closed

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	OSHA		$0	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.

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	Implementing Agency (if different)	Monetary Findings	Recommendation
	005	OCFO		$0	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	Implementing Agency (if different)	Monetary Findings	Recommendation
	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.

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	Implementing Agency (if different)	Monetary Findings	Recommendation
	006	OCFO		$0	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.
	008	OCFO		$0	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.

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 4 are closed

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	004	ETA		$0	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.

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 10 are closed

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
003	OWCP	$0	Ensure the Existence of Prescriber/ Claimant Relationship
006	OWCP	$0	Implement drug exclusion lists for drugs and drug ingredients
007	OWCP	$0	Implement drug formulary lists
009	OWCP	$0	Verify cost controls (Generic Drug Usage) Effectiveness
012	OWCP	$0	Improve reviews of costs
013	OWCP	$0	Implement quantity limits on initial fills and refills

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

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001a	MSHA	$0	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	$0	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	$0	Maintain an ERP review checklist on MSHA’s website that is updated when requirements change.
003	MSHA	$0	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	$0	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	$0	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.
009	MSHA	$0	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.

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

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	001	EBSA		$0	We recommend the Assistant Secretary for Employee Benefits Security reduce or eliminate exemption thresholds for small plans.

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

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Status	Rec.	Primary Agency Responsible	Implementing Agency (if different)	Monetary Findings	Recommendation
	01	OASAM		$0	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

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	ETA	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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	$0	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.

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	Implementing Agency (if different)	Monetary Findings	Recommendation
	002	EBSA		$0	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.

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	Implementing Agency (if different)	Monetary Findings	Recommendation
	003	ETA		$0	Assistant Secretary for ETA require Job Corps to develop processes and controls to ensure that underperforming HSD/GED programs receive appropriate oversight, including PIPs

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	Implementing Agency (if different)	Monetary Findings	Recommendation
	004	OWCP		$0	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.

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

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Rec.	Primary Agency Responsible	Monetary Findings	Recommendation
001	OASAM	$0	Assess and take appropriate measures to ensure reports of lost, missing or stolen sensitive IT assets have not resulted.
002	OASAM	$0	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	$0	Consolidate all inventory systems though out DOL to eliminate duplication, realize cost savings, and strengthen inventory.
004	OASAM	$0	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	$0	Develop policies for disposal of sensitive IT assets that presently lack coherent policy.
006	OASAM	$0	Integrate a reliable electronic procurement system with a viable inventory system along with the financial systems to ensure seamless interoperability.

UNITED STATES
DEPARTMENT OF LABOR

OFFICE OF INSPECTOR GENERAL

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