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Develop lessons learned based on the control failures identified by SWAs that led them to request the use of blanket waivers for
overpayments. Provide SWAs with guidance, technical assistance, and other resources, as needed, to address the root causes of
overpayments.
Require SWAs to use all mandatory recovery methods permitted under federal law and provide resources, as needed, for SWAs to use ETA’s strongly recommended recovery methods.
Continue to work with Congress to lift restrictions on the use of contractors for the Treasury Offset Program recovery method.
Continue to work with Congress to develop incentives for SWAs to: (1) detect and address ongoing or past instances of overpayment and fraud, and (2) recover federally funded UI overpayments.
We recommend the Assistant Secretary for Employment and Training to evaluate its authority to share data and develop fraud prevention resources and controls with other federal entities, including SBA, that include data sharing mechanisms to detect and mitigate fraud.
We recommend the Assistant Secretary for Employment and Training collaborate with SBA to conduct a joint study to assess and identify the UI claim data elements that should be shared for data matching with disaster program data elements for the purpose of detecting potentially fraudulent activities under both the UI and SBA disaster assistance programs.
We recommend the Assistant Secretary for Employment and Training capture lessons learned from the pandemic and use the information to develop performance standards for prompt payment of UI benefits under temporary UI programs.
We recommend the Assistant Secretary for Employment and Training establish policy that requires officials to issue guidance timely for ETA regional offices to monitor and measure the effectiveness of states' use of staffing to support the implementation of temporary UI programs.
We recommend the Assistant Secretary for Employment and Training establish policy that requires states to develop corrective action plans to address staffing related concerns negatively impacting permanent and temporary UI programs, as identified by regional offices during monitoring reviews.
We recommend the Assistant Secretary for Employment and Training establish policy that requires ETA officials to develop a business case analysis and supporting justification before suspending UI program integrity functions for states to manage workload surges during emergency events.
We recommend that the Deputy Chief Financial Officer and the Principal Deputy Assistant Secretary for Employment and Training design and implement controls over their respective estimates to ensure management's review of the estimates are performed at a sufficient level of detail, and includes the review of the methodology, relevance and reliability of the underlying data, and assumptions used to develop the estimates.
We recommend that the Deputy Chief Financial Officer and the Principal Deputy Assistant Secretary for Employment and Training maintain documentation of the reviews performed to assess the reasonableness of the methodology, underlying data, and assumptions used to develop the estimates that is sufficiently detailed to evidence the specific items reviewed, analysis performed, and conclusions reached.
We recommend that the Deputy Chief Financial Officer and the Principal Deputy Assistant Secretary for Employment and Training update Department of Labor's policies and procedures to provide sufficient details on the performance of the reconciliation of the State Workforce Agencies monthly financial summary report to the general ledger, including the required level of precision.
Perform an assessment on mixed earners, including a cost-benefit analysis of the Mixed Earners Unemployment Compensation program, to aid future decision-making regarding this segment of the work population and advise Congress based on lessons learned.
Collaborate with the Bureau of Labor Statistics to track and report data specific to mixed earners in the U.S. economy to allow for the provision of timely and useful assistance to the mixed earner population during future emergencies.
Monitor the state workforce agencies’ levels of benefit payment activity and establish timeframes to reduce the remaining allotment to the sufficiently minimal amount required to meet future benefit payment needs and ensure the remaining Mixed Earners Unemployment Compensation funds are expended appropriately or returned to Treasury.
Perform an assessment of previous emergency unemployment insurance (UI) programs and the pandemic-related UI programs to determine an appropriate historically-based time limit for states’ acceptance of emergency program benefit claims after the expiration of the UI programs’ eligibility periods and consider making a legislative proposal to Congress to use the determined the time limit on future emergency programs.
We recommend the Assistant Secretary for Employment and Training establish policies and procedures for monitoring, using lessons learned from the Short-Time Compensation program during the pandemic, that ensure states meet requirements for similar future temporary unemployment insurance programs that provide federal reimbursements to states.
We recommend the Assistant Secretary for Employment and Training review states’ compliance with Short-Time Compensation (STC) eligibility requirements and require all states with STC agreements to return federal funds used for reimbursements of STC benefit payments for weeks of unemployment beginning before March 27, 2020, and ending after September 6, 2021, as well as for reimbursements that exceeded benefits paid.
We recommend the Assistant Secretary for Employment and Training monitor states administering unemployment insurance programs subsidized with federal funds, including temporary programs such as Short-Time Compensation, to ensure compliance with the 3-year records retention requirements established in the Code of Federal Regulations (2 C.F.R. § 200.334).
We recommend the Deputy CFO maintains its current focus on increasing technical assistance and funding to states to improve the improper payment reduction strategies to reduce the improper payments estimate rate below the 10 percent threshold.
We recommend the Deputy CFO update review procedures to ensure formulas are specifically confirmed as part of the annual submission process and before the final submission of the Office of Management and Budget data call.
We recommend the Deputy CFO update its policies and procedures over the reporting of PUA information to include outlays after the expiration of the program, until such time as the outlays are no longer greater than the statutory threshold.
We recommend that the Deputy Chief Financial Officer and the Principal Deputy Assistant Secretary for Employment and Training design and implement controls over their respective estimates to ensure management’s review of the estimates are performed at a sufficient level of detail, including reviews of the methodology, relevance and reliability of the underlying data, and assumptions used to develop the estimates.
We recommend that the Deputy Chief Financial Officer and the Principal Deputy Assistant Secretary for Employment and Training maintain documentation of the reviews performed to assess the reasonableness of the methodology, underlying data, and assumptions used to develop the estimates that is sufficiently detailed to evidence the specific items reviewed, analysis performed, and conclusions reached.
We recommend that the Deputy Chief Financial Officer and the Principal Deputy Assistant Secretary for Employment and Training, design and implement controls to timely reconcile the state monthly financial summary report to the financial statements and determine the appropriate accounting treatment for adjustments.