UNITED STATES
DEPARTMENT OF LABOR

Background

The American Recovery and Reinvestment Act provided more than $70 billion to the Department of Labor (DOL) in four areas:

• Unemployment benefits - $66 billion (estimated),
• Employment and Training - $4.5 billion
• Job Corps construction and rehabilitation - $250 million, and
• Departmental oversight - $80 million.

The Office of Inspector General (OIG) received a separate appropriation of $6 million to carry out oversight activities of the expenditure of these funds.

Oversight Plan

The OIG’s plan for oversight is to conduct work in phases over the period during which Recovery Act funds will be expended.

Phase one addressed how DOL is planning its administration and oversight. The OIG’s work during this phase included assessing how DOL planned to account for Recovery Act funds, how it provided guidance to states and grantees, how it established performance measures for Recovery activities, and whether DOL had develop the required reporting requirements.

Phase two is focusing on how DOL awards funds to grantees and contractors. Of the $4.5 billion in grants, approximately $3.5 billion is formula and $1 billion is discretionary. Formula funds were awarded in FY 2009 while discretionary funds must be awarded by June 30, 2010. The OIG will look particularly at how discretionary grants are selected. During this phase the OIG will also review contract award decisions by Job Corps.

Phase three will assess how grantees and contractors performed and what was accomplished with Recovery Act funding. Formula grant funds must generally be spent by 2011, while discretionary grant funds will generally be spent through 2013. The OIG will audit states' utilization and accounting for the Federal share of unemployment benefits. Funding for unemployment benefits is through December 2009. Finally, the OIG will audit construction and rehabilitation contracts awarded by Job Corps. Job Corps funding is available through June 2010. This phase will also include a review of DOL's oversight of grantees and contractors.

The OIG has a team of OIG auditors devoted to ARRA oversight. Moreover, the  OIG is supplementing its own audit staff with independent audit firms. Finally, the OIG hired  2 full-time auditors to oversee these contracts as well as supervise work the OIG will conduct with its own appropriation.

OIG Plans and Reports

• Plans
  • FY 2009 Audit Work Plan Addendum
  • FY 2009 Work Plan [MS Excel] [PDF]
  • FY 2010 Work Plan [MS Excel] [PDF]
  • FY 2011 Work Plan [MS Excel] [PDF]
  • FY 2012 Work Plan [MS Excel] [PDF]
  • FY 2013 Work Plan [MS Excel] [PDF]


• Reports
  • Monthly Reports
    • March 2009 [MS Excel] [PDF]
    • April 2009 [MS Excel] [PDF]
    • May 2009 [MS Excel] [PDF]
    • June 2009 [MS Excel] [PDF]
    • July 2009 [MS Excel] [PDF]
    • August 2009 [MS Excel] [PDF]
    • September 2009 [MS Excel] [PDF]
    • October 2009 [MS Excel] [PDF]
    • November 2009 [MS Excel] [PDF]
    • December 2009 [MS Excel] [PDF]
    
    
    
    • January 2010 [MS Excel] [PDF]
    • February 2010 [MS Excel] [PDF]
    • March 2010 [MS Excel] [PDF]
    • April 2010 [MS Excel] [PDF]
    • May 2010 [MS Excel] [PDF]
    • June 2010 [MS Excel] [PDF]
    • July 2010 [MS Excel] [PDF]
    • August 2010 [MS Excel] [PDF]
    • September 2010 [MS Excel] [PDF]
    • October 2010 [MS Excel] [PDF]
    • November 2010 [MS Excel] [PDF]
    • December 2010 [MS Excel] [PDF]
    
    
    
    • January 2011 [MS Excel] [PDF]
    • February 2011 [MS Excel] [PDF]
    • March 2011 [MS Excel] [PDF]
    • April 2011 [MS Excel] [PDF]
    • May 2011 [MS Excel] [PDF]
    • June 2011 [MS Excel] [PDF]
    • July 2011 [MS Excel] [PDF]
    • August 2011 [MS Excel] [PDF]
    • September 2011 [MS Excel] [PDF]
    • October 2011 [MS Excel]
    • November 2011 [MS Excel]
    • December 2011 [MS Excel]
    
    
    
    • January 2012 [MS Excel]
    • February 2012 [MS Excel]
    • March 2012 [MS Excel]
    • April 2012 [MS Excel]
    • May 2012 [MS Excel]
    • June 2012 [MS Excel]
    • July 2012 [MS Excel]
    • August 2012 [MS Excel]
    • September 2012 [MS Excel]
    • October 2012 [MS Excel]
    • November 2012 [MS Excel]
    • December 2012 [MS Excel]
    
    
    
    • January 2013 [MS Excel]
    • February 2013 [MS Excel]
    • March 2013 [MS Excel]
    • April 2013 [MS Excel]
    • May 2013 [MS Excel]
    • June 2013 [MS Excel]
    • July 2013 [MS Excel]
    • August 2013 [MS Excel]
    • September 2013 [MS Excel]
    
    
    
    • FY 2014 First Quarter [MS Excel]
    • FY 2014 Second Quarter [MS Excel]
  
  
  • Funding Notifications
    • Audit Contracts [MS Excel] [PDF]
  
  
  • OIG Audit Reports
    • Recovery Act: States Challenged in Detecting and Reducing Unemployment Insurance Improper Payments
      Report No. 18-16-005-03-315 (August 2, 2016)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: Effectiveness of Colorado in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies
      Report No. 18-16-003-03-315 (December 16, 2015)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: Effectiveness of Indiana in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies
      Report No. 18-16-004-03-315 (November 24, 2015)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: Effectiveness of California in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies
      Report No. 18-16-001-03-315 (October 30, 2015)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: Effectiveness of Iowa in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies
      Report No. 18-16-002-03-315 (October 30, 2015)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: Effectiveness of North Carolina in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies
      Report No. 18-15-002-03-315 (September 30, 2015)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: Effectiveness of New York in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies
      Report No. 18-15-003-03-315 (September 30, 2015)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: Quality Control Review (QCR) Single Audit of the Puerto Rico Department of Labor and Human Resources for the Year Ended June 30, 2012
      Report No. 18-15-006-03-315 (September 28, 2015)
      No Summary | [ Full Report ] {570 KB}
    
    
    
    • Recovery Act: Effectiveness of Pennsylvania in Detecting and Reducing Unemployment Insurance Improper Payments and Implementation of Employment and Training Administration National Strategies
      Report No. 18-15-001-03-315 (March 31, 2015)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: Outcomes from WIA Training and Services to Adults and Dislocated Workers
      Report No. 18-14-002-03-390 (September 30, 2014)
      [ Summary ] | [ Full Report ] {570 KB}
    
    
    
    • Recovery Act: Quality Control Review Single Audit of the South Carolina Department of Employment and Workforce for the Year Ended June 30, 2012
      Report No. 18-14-003-03-315 (August 29, 2014)
      No Summary | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: Outcomes From On-The-Job Training National Emergency Grants
      Report No. 18-14-001-03-390 (March 25, 2014)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: Required Employment and Case Management Services Under the Trade and Globalization Adjustment Assistance Act of 2009
      Report No. 18-13-003-03-330 (August 6, 2013)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: OSHA Activities Under The Recovery Act
      Report No. 18-13-004-10-105 (July 16, 2013)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Georgia Department of Labor Missed Opportunities to Detect and Recover Unemployment Insurance Overpayments
      Report No. 04-13-001-03-315 (March 15, 2013)
      [ Summary ] | [ Full Report ] {570 KB} | [ Response ]
    
    
    
    • Recovery Act: In General, Grantees Properly Used Recovery Act SCSEP Funds to Train and Place Participants
      Report No. 18-13-002-03-360 (November 7, 2012)
      [ Summary ] | [ Full Report ] {471 KB} | [ Response ]
    
    
    
    • Recovery Act: Green Jobs Program Reports Limited Success in Meeting Employment and Retention Goals as of June 30, 2012
      Report No. 18-13-001-03-390 (October 25, 2012)
      [ Summary ] | [ Full Report ] {2.10 MB} | [ Response ]
    
    
    
    • ETA Did Not Use Compatible Data Which Overstated the Effectiveness of Its Overpayment Detections
      Report No. 04-12-001-03-315 (September 28, 2012)
      [ Summary ] | [ Full Report ] {788 KB} | [ Response ]
    
    
    
    • ETA Can Improve Oversight of States' UI Administrative Costs
      Report No. 04-12-002-03-315 (September 19, 2012)
      [ Summary ] | [ Full Report ] {350 KB} | [ Response ]
    
    
    
    • Recovery Act: Quality Control Review Single Audit of the New England Farm Workers' Council, Inc. for the Year Ended June 30, 2011
      Report No. 18-12-006-03-001 (September 27, 2012)
      No Summary | [ Full Report ] {2.80 KB} | [ Response ]
    
    
    
    • Recovery Act: Quality Control Review Single Audit of the County of Cumberland for the Year Ended June 30, 2011
      Report No. 18-12-007-03-390 (August 29, 2012)
      No Summary | [ Full Report ] {127 KB} |
    
    
    
    • Recovery Act: Quality Control Review Single Audit of the National Council on Aging, Inc. for the Year Ended June 30, 2011
      Report No. 18-12-005-03-360 (June 19, 2012)
      No Summary | [ Full Report ] {82 KB} |
    
    
    
    • Recovery Act: Quality Control Review Single Audit of the Michigan Department of Energy, Labor and Economic Growth for October 1, 2008 through September 30, 2010
      Report No. 18-12-004-03-390 (March 16, 2012)
      No Summary | [ Full Report ] {188 KB} |
    
    
    
    • Recovery Act: ETA is Missing Opportunities to Detect and Collect Billions of Dollars in Overpayments Pertaining to Federally-Funded Emergency Benefits
      Report No. 18-12-001-03-315 (January 31, 2012)
      [ Summary ] | [ Full Report ] {2.10 MB} | [ Response ]
    
    
    
    • Recovery Act: Planning and Coordination of Workforce Development Activities with Federal Infrastructure Investments Needed Improvement
      Report No. 18-11-010-03-001 (September 30, 2011)
      [ Summary ] | [ Full Report ] {996 KB} | [ Response ]
    
    
    
    • Recovery Act: Quality Control Review Single Audit of Job Service North Dakota for the Year Ended June 30, 2010
      Report No. 18-11-008-03-001 (September 30, 2011)
      No Summary | [ Full Report ] {1.64 MB} | [ Response ]
    
    
    
    • Recovery Act: Slow Pace Placing Workers Into Jobs Jeopardizes Employment Goals of The Green Jobs Program
      Report No. 18-11-004-03-390 (September 30, 2011)
      [ Summary ] | [ Full Report ] {1.64 MB} | [ Response ]
    
    
    
    • Recovery Act: DOL Could Have Better Monitored the Use of Re-employment Services Funds to Adhere to Standards for Transparency and Accountability
      Report No. 18-11-005-03-315 (March 31, 2011)
      [ Summary ] | [ Full Report ] {3.08 MB} | [ Response ]
    
    
    
    • Recovery Act: ETA Needs to Strengthen Management Controls to Meet YouthBuild Program Objectives Report
      Report No. 18-11-001-03-001 (March 31, 2011)
      [ Summary ] | [ Full Report ] {1.40 MB} | [ Response ]
    
    
    
    • Recovery Act: Workforce Investment Act Youth Program
      Report No. 18-11-006-03-390 (March 31, 2011)
      [ Summary ] | [ Full Report ] {503 KB} | [ Response ]
    
    
    
    • Recovery Act: Enforcement of Federal Equal Employment Opportunity Laws
      Report No. 18-11-007-04-410 (March 31, 2011)
      [ Summary ] | [ Full Report ] {415 KB} | [ Response ]
    
    
    
    • Recovery Act: Enforcement of Davis-Bacon Act Prevailing Wage Rate Determinations
      Report No. 18-11-009-04-420 (March 31, 2011)
      [ Summary ] | [ Full Report ] {244 KB}
    
    
    
    • Recovery Act: Quality Control Review Single Audit of New Mexico Department of Workforce Solutions for the Year Ended June
      Report No. 18-11-002-03-001 (March 31, 2011)
      No Summary | [ Full Report ] {225 KB} | [ Response ]
    
    
    
    • Recovery Act: Quality Control Review of the Single Audit of PathStone Corporation and Affiliates for the Year Ended September 30, 2009
      Report No. 18-11-008-03-365 (March 8, 2011)
      No Summary | [ Full Report ] {46 KB}
    
    
    
    • Recovery Act: Quality Control Review of the Single Audit of the State of Michigan Unemployment Insurance Agency Administration Fund for the Year Ended September 30, 2009
      Report No. 18-11-003-03-315 (February 24, 2011)
      No Summary | [ Full Report ] {46 KB}
    
    
    
    • Recovery Act: More Than $1.3 Billion in Unemployment Insurance Modernization Incentive Payments Are Unlikely to Be Claimed by States
      Report No. 18-10-012-03-315 (September 30, 2010)
      [ Summary ] | [ Full Report ] {306 KB} | [ Response ]
    
    
    
    • Recovery Act: Employment and Training Administration Grant Issuance and Monitoring Policies and Procedures for Discretionary Grants Including Green Jobs are Comprehensive but Funding Challenges Threaten the Quality of Future Monitoring Activities
      Report No. 18-10-013-03-390 (September 30, 2010)
      [ Summary ] | [ Full Report ] {306 KB} | [ Response ]
    
    
    
    • 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
      Report No. 18-10-009-03-370 (September 30, 2010)
      [ Summary ] | [ Full Report ] {306 KB} | [ Response ]
    
    
    
    • Recovery Act: Quality Control Review Single Audit of Human Resources and Occupational Development Council of Puerto Rico for Year Ended June 30, 2009
      Report No. 18-10-008-03-390 (September 29, 2010)
      [ No Summary ] | [ Full Report ] {306 KB} | [ Response ]
    
    
    
    • Recovery Act: Data Quality in Recipient Reporting
      Report No. 18-10-002-03-390 (September 27, 2010)
      [ Summary ] | [ Full Report ] {306 KB} | [ Response ]
    
    
    
    • Recovery Act: Use of Departmental Management Funds
      Report No. 18-10-011-07-001 (September 17, 2010)
      [ Full Report ] {50 KB} |
    
    
    
    • Recovery Act: Quality Control Review Single Audit of Upper Rio Grande Workforce Development Board, Inc. for the Year Ended June 30, 2009
      Report No. 18-10-007-03-390 (September 16, 2010)
      [ No Summary ] | [ Full Report ] {712 KB} | [ Response ]
    
    
    
    • Recovery Act: Quality Control Review Single Audit of State of Michigan Unemployment Compensation Fund for the Year Ended September 30,2009
      Report No. 18-10-010-03-315 (September 16, 2010)
      
      [ No Summary] | [ Full Report ]{712 KB}
      
      
    • Recovery Act: Actions Needed to Better Ensure Congressional Intent Can Be Met in the Workforce Investment Act Adult and Dislocated Worker Programs
      Report No. 18-10-004-03-390 (March 31, 2010)
      [ Summary ] | [ Full Report ] {712 KB} | [ Response ]
    
    
    
    • Recovery Act: The U.S. Department of Labor Needs to Evaluate its Role in The Health Coverage Tax Credit (HCTC) Program
      Report No. 18-10-003-03-390 (March 31, 2010)
      [ Summary ] | [ Full Report ] {620 KB} | [ Response ]
    
    
    
    • Recovery Act: OASAM Needs to Ensure that Job Corps Contract Modifications Meet Recovery Act Requirements
      Report No. 18-10-005-07-001 (March 30, 2010)
      [ Summary ] | [ Full Report ] {280 KB} | [ Response ]
    
    
    
    • Recovery Act: ETA Took Recommended Corrective Action to Ensure Congressional Intent Could Be Met in the YouthBuild Program
      Report No. 18-10-006-03-001 (March 16, 2010)
      [ Summary ] | [ Full Report ] {490k} | [ Response ]
    
    
    
    • Recovery Act: The Department of Labor's Plan to Ensure Data Quality in Recipient Reporting
      Report No. 18-10-001-01-001 (October 30, 2009)
      [ No Summary] | [ Full Report ] {226k} | [ Response ]
    
    
    
    • Recovery Act: EBSA Could Improve Some Aspects of its Implementation of the COBRA Premium Assistance Provisions
      RReport No. 18-09-003-12-001 (September 30, 2009)
      [ Summary ] | [ Full Report ] {1.63 MB} | [ Response ]
    
    
    
    • Recovery Act: States Have Aggressively Implemented the $25 Weekly Supplemental Unemployment Benefit but Some Challenges Remain
      Report No. 18-09-004-03-315 (September 30, 2009)
      [ Summary ] | [ Full Report ] {490k} | [ Response ]
    
    
    
    • Recovery Act: Performance Reporting Creates Challenges for The Department of Labor
      Report No. 18-09-002-01-001 (September 29, 2009)
      [ Summary ] | [ Full Report ] {420 KB} | [ Response ]
    
    
    
    • Alert Memorandum: Recovery Act: YouthBuild Grantees Have Not Been Informed of the Expanded Population Eligible to be Served with Recovery Act Funds
      Report No. 18-09-005-03-001 (September 29, 2009)
      [ No Summary] | [ Full Report ] {41 KB}
    
    
    
    • Procedures for Accounting and Reporting Financial Activity Under The American Recovery and Reinvestment Act of 2009
      Report No. 18-09-001-13-001 (August 28, 2009)
      [ Summary ] | [ Full Report ] {410 KB} | [ Response ]