UNITED STATES
DEPARTMENT OF LABOR

Audit and Other Reports

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1. Advisory Report: Review of WHD Efforts to Address Child Labor Law Violation Challenges
   Report No. 17-25-001-15-001 (September 30, 2025)
No Summary | [ Full Report ] {726 KB} | [ Response ]
2. COVID-19: The Employment and Training Administration Needs to Improve Oversight of Grants Awarded in New York
   Report No. 19-25-008-03-391 (September 26, 2025)
[ Summary ] | [ Full Report ] {747 KB}
3. COVID-19: Recovery of Millions in Pandemic-Related UI Overpayments Improperly Waived, Including Fraud
   Report No. 19-25-009-03-315 (September 25, 2025)
[ Summary ] | [ Full Report ] {1.1 MB}
4. Service Auditors - Report on the Integrated Federal Employees' Compensation System; Service Auditors' Report on Optum Workers' Compensation and Auto No-Fault's Retail Pharmacy Network Services System; and Service Auditors' Report on the Acentra Health LLC's U.S. Department of Labor Workers' Compensation Medical Billing Program System
   Report No. 22-25-008-04-431 (September 17, 2025)
This report contains Sensitive Information and will not be posted
5. COVID-19: ETA Needs to Improve Its Oversight of States' Efforts to Identify UI Fraud Using Suspicious Email Accounts
   Report No. 19-25-007-03-315 (September 16, 2025)
[ Summary ] | [ Full Report ] {975 KB} | [ Response ]
6. ETA Did Not Ensure ARPA Grants Demonstrated Improvements in Access to Unemployment Benefits
   Report No. 19-25-006-03-315 (August 28, 2025)
[ Summary ] | [ Full Report ] {589 KB} | [ Response ]
7. COVID-19: ETA Needs to Improve its Oversight of States' Efforts to Identify UI Fraud Using Deceased Persons' Social Security Numbers
   Report No. 19-25-005-03-315 (August 15, 2025)
[ Summary ] | [ Full Report ] {33.2 MB} | [ Response ]
8. COVID-19: ETA Needs to Improve Its Oversight of States' Efforts to Identify Multistate UI Fraud
   Report No. 19-25-004-03-315 (August 4, 2025)
[ Summary ] | [ Full Report ] {1.07 MB} | [ Response ]
9. Quality Control Review for the Single Audit of Eckerd Connects for the Fiscal Year Ended June 30, 2024
   Report No. 24-25-003-50-598 (Jun 3, 2025)
No Summary | [ Full Report ] {154 KB}
10. The U.S. Department of Labor Did Not Meet the Requirements for Compliance with the Payment Integrity Information Act for FY 2024
    Report No. 22-25-007-13-001 (May 27, 2025)
No Summary | [ Full Report ] {588 KB} | [ Response ]
11. OWCP Has Taken Steps to Address the Backlog of War Hazards Claims
    Report No. 23-25-003-04-432 (May 12, 2025)
[ Summary ] | [ Full Report ] {440 KB}
12. Longshore and Harbor Workers' Compensation Act Special Fund Financial Statements and Independent Auditors' Report September 30, 2024 and 2023
    Report No. 22-25-005-04-432 (April 28, 2025)
No Summary | [ Full Report ] {376 KB}
13. District of Columbia Workmen's Compensation Act Special Fund Financial Statements and Independent Auditors' Report September 30, 2024 and 2023
    Report No. 22-25-006-04-432 (April 28, 2025)
No Summary | [ Full Report ] {398 KB}
14. Quality Control Review for the Single Audit of the State of New Mexico Department of Workforce Solutions for the Fiscal Year Ended June 30, 2024
    Report No. 24-25-002-50-598 (April 2, 2025)
No Summary | [ Full Report ] {158 KB}
15. ETA and State Workforce Agencies Need to Do More to Recover Pandemic UI Program Improper Payments
    Report No. 19-25-003-03-315 (April 1, 2025)
[ Summary ] | [ Full Report ] {744 KB} | [ Response ]
16. U.S. Department of Labor's Purchase and Travel Card Risks Assessed as Very Low and Low, respectively
    Report No. 22-25-004-50-598 (March 25, 2025)
No Summary | [ Full Report ] {228 KB}
17. ETA Can Improve Its Management of the H-2A Program
    Report No. 06-25-001-03-321 (February 25, 2025)
[ Summary ] | [ Full Report ] {964 KB} | [ Response ]
18. EBSA Faced Challenges Enforcing Compliance with Mental Health Parity Laws and Requirements
    Report No. 09-25-001-12-001 (February 19, 2025)
[ Summary ] | [ Full Report ] {734 KB} | [ Response ]
19. Quality Control Review for the Single Audit of the Commonwealth of Puerto Rico Department of Labor and Human Resources for the Fiscal Year Ended June 30, 2022
    Report No. 24-25-001-50-598 (January 17, 2025)
No Summary | [ Full Report ] {149 KB}
20. Management Alert Memorandum: The Majority of DOL Nondisclosure Agreements Do Not Include Required Anti-Gag Language
    Report No. 09-25-0001-MA-01-001 (January 14, 2025)
No Summary | [ Full Report ] {225 KB}
21. Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements for the Year Ended September 30, 2024
    Report No. 22-25-003-13-001 (December 18, 2024)
No Summary | [ Full Report ] {290 KB}
22. FY 2024 FISMA DOL Information Security Report: Continued Improvement of Information System Security Program
    Report No. 23-25-002-07-725 (December 10, 2024)
[ Summary ] | [ Full Report ] {1.17 MB} | [ Response ]
23. COVID-19: Data Sharing Project Finds Billions Paid to Same Likely Fraudsters under Both the Unemployment Insurance and Economic Injury Disaster Loan Programs
    Report No. 19-25-001-03-315 (December 5, 2024)
No Summary | [ Full Report ] {1.37 MB} | [ Response ]
24. COVID-19: ETA Could Have Done More to Ensure States Had Sufficient Staffing to Deliver Timely Pandemic Unemployment Benefits
    Report No. 19-25-002-03-315 (November 22, 2024)
[ Summary ] | [ Full Report ] {1.94 MB} | [ Response ]
25. Memorandum: Job Corps Needs to Revise How it Measures and Reports on its Activities Supporting the President's National Drug Control Strategy
    Report No. 03-25-001-03-370 (November 22, 2024)
No Summary | [ Full Report ] {515 KB} | [ Response ]
26. FY 2024 Independent Auditors' Report on DOL's Consolidated Financial Statements
    Report No. 22-25-002-13-001 (November 14, 2024)
No Summary | [ Full Report ] {624 KB} | [ Response ]
27. Alert Memorandum: Urgent Concerns for Miner Safety and Health in At Least Three U.S. Territories: MSHA Has Never Conducted Mandatory Inspections and Conducted Inappropriate Oversight of Mines in the Pacific Territories
    Report No. 05-25-002-06-001 (November 12, 2024)
No Summary | [ Full Report ] {443 KB}
28. Special Report Relating to the Federal Employees' Compensation Act Special Benefit Fund
    Report No. 22-25-001-04-431 (October 31, 2024)
No Summary | [ Full Report ] {443 KB}
29. Alert Memorandum: The Employment and Training Administration Needs to Respond to the Risk of States' Untimely Disposal of CARES Act Unemployment Insurance Data and Supporting Records
    Report No. 50-25-001-03-315 (October 17, 2024)
This report contains Sensitive Information and will not be posted
30. ETA Needs to Improve Oversight of Disaster Dislocated Worker Grants
    Report No. 02-25-001-03-391 (October 24, 2024)
[ Summary ] | [ Full Report ] {957 KB} | [ Response ]
31. DOL Continues To Make Progress Toward Compliance with the Geospatial Data Act of 2018
    Report No. 23-25-001-01-001 (October 3, 2024)
[ Summary ] | [ Full Report ] {620 KB} | [ Response ]
32. Service Auditors' Report on the Integrated Federal Employees' Compensation System; Service Auditors' Report on Optum Workers' Compensation and Auto No-Fault Retail Pharmacy Network Services System, and Service Auditors' Report on U.S. Department of Labor Workers' Compensation Medical Bill Processing System
    Report No. 22-24-010-04-431 (September 17, 2024)
This report contains Sensitive Information and will not be posted
33. MSHA Generally Provided Adequate Oversight of Miner Training, Though Opportunities to Strengthen Controls Exist
    Report No. 19-24-004-06-001 (September 12, 2024)
No Summary | [ Full Report ] {360 KB}
34. ETA Did Not Ensure States Sufficiently Implemented Mixed Earners Unemployment Compensation Program
    Report No. 19-24-005-03-315 (September 11, 2024)
[ Summary ] | [ Full Report ] {1.65 MB} | [ Response ]
35. DOL Implemented Its Wireless Network Securely, Though Security Gaps Exist in Testing, Updating, Patching, and Continuous Review
    Report No. 23-24-003-07-720 (September 11, 2024)
This report contains Sensitive Information and will not be posted
36. Quality Control Review for the Single Audit of the County of Greenville, South Carolina for the Fiscal Year Ended June 30, 2023
    Report No. 24-24-005-50-598 (September 4, 2024)
No Summary | [ Full Report ] {150 KB}
37. Longshore and Harbor Workers' Compensation Act Special Fund Financial Statements and Independent Auditors' Report September 30, 2023 and 2022
    Report No. 22-24-008-04-432 (July 17, 2024)
No Summary | [ Full Report ] {380 KB}
38. District of Columbia Workmen's Compensation Act Special Fund Financial Statements and Independent Auditors' Report September 30, 2023 and 2022
    Report No. 22-24-009-04-432 (July 17, 2024)
No Summary | [ Full Report ] {403 KB}
39. COVID-19: ETA's Oversight of Short-Time Compensation Did Not Detect $129.6 Million in Questioned Costs June 26, 2024
    Report No. 19-24-003-03-315 (June 26, 2024)
[ Summary ] | [ Full Report ] {1.52 MB} | [ Response ]
40. Quality Control Review Single Audit of Job Service North Dakota for the Year Ended June 30, 2023
    Report No. 24-24-004-50-598 (June 26, 2024)
No Summary | [ Full Report ] {229 KB}
41. The U.S. Department of Labor Did Not Meet the Requirements for Compliance with the Payment Integrity Information Act for FY 2023
    Report No. 22-24-007-13-001 (May 29, 2024)
No Summary | [ Full Report ] {2.55 MB} | [ Response ]
42. Quality Control Review of the Single Audit of the Chicago Cook Workforce Partnership for the Year Ended June 30, 2022
    Report No. 24-24-003-50-598 (May 16, 2024)
No Summary | [ Full Report ] {208 KB}
43. OLMS Can Do More to Protect Workers' Rights to Unionize Through Enforcing Persuader Activity Disclosure
    Report No. 09-24-002-16-001 (May 3, 2024)
[ Summary ] | [ Full Report ] {3.09 MB} | [ Response ]
44. OWCP Could Improve Its Existing Guidelines for Processing DEEOIC Claims
    Report No. 09-24-001-04-437 (May 2, 2024)
[ Summary ] | [ Full Report ] {1.45 MB} | [ Response ]
45. U.S. Department of Labor's Purchase and Travel Card Risks Assessed as Low
    Report No. 22-24-006-50-598 (April 18, 2024)
No Summary | [ Full Report ] {252 KB}
46. A Review of Pandemic Unemployment Insurance Relief and Its Impact on Six Different U.S. Communities
    Report No. 19-24-002-03-315 (March 28, 2024)
No Summary | [ Full Report ] {2.21 MB}
47. Quality Control Review on the Single Audit of the State of New Mexico Workforce Solutions Department for the Year Ended June 30, 2022
    Report No. 24-24-002-50-598 (March 12, 2024)
No Summary | [ Full Report ] {1.42 MB} | [ Response ]
48. Quality Control Review of the Single Audit of the AARP Foundation for the Year Ended December 31, 2022
    Report No. 24-24-001-50-598 (January 24, 2024)
No Summary | [ Full Report ] {149 KB}
49. Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2023
    Report No. 22-24-005-13-001 (December 20, 2023)
No Summary | [ Full Report ] {306 KB}
50. FY 2023 FISMA DOL Information Security Report: Making Improvements Toward An Effective Program
    Report No. 23-24-001-07-725 (December 6, 2023)
[ Summary ] | [ Full Report ] {1.26 MB} | [ Response ]
51. Without an IT Modernization Framework, DOL Is Vulnerable to Inadequate Resource Prioritization for Ensuring Security and Availability of DOL Systems
    Report No. 23-24-002-07-725 (November 17, 2023)
[ Summary ] | [ Full Report ] {1.83 MB} | [ Response ]
52. FY 2023 Independent Auditors' Report on DOL's Consolidated Financial Statements
    Report No. 22-24-004-13-001 (November 14, 2023)
No Summary | [ Full Report ] {1.58 MB} | [ Response ]
53. Special Report Relating to the Federal Employees' Compensation Act Special Benefit Fund - FY 2023
    Report No. 22-24-003-04-431 (November 1, 2023)
No Summary | [ Full Report ] {460 KB}
54. Longshore and Harbor Workers' Compensation Act Special Fund Financial Statements and Independent Auditors' Report September 30, 2022 and 2021
    Report No. 22-24-001-04-432 (October 30, 2023)
No Summary | [ Full Report ] {320 KB}
55. District of Columbia Workmen's Compensation Act Special Fund Financial Statements and Independent Auditors' Report September 30, 2022 and 2021
    Report No. 22-24-002-04-432 (October 30, 2023)
No Summary | [ Full Report ] {344 KB}
56. BLS Could Do More to Identify Data Limitations and Increase Transparency
    Report No. 17-24-001-11-001 (October 26, 2023)
[ Summary ] | [ Full Report ] {5.23 MB} | [ Response ]
57. COVID-19: MSHA Did Not Complete or Accurately Report Mandatory Inspections
    Report No. 19-24-001-06-001 (October 17, 2023)
[ Summary ] | [ Full Report ] {6.68 MB} | [ Response ]
58. COVID-19: ETA Needs a Plan to Reconcile and Return to the U.S. Treasury Nearly $5 Billion Unused by States for a Temporary Unemployment Insurance Program
    Report No. 19-23-015-03-315 (September 28, 2023)
[ Summary ] | [ Full Report ] {2.09 MB} | [ Response ]
59. COVID-19: The Employment and Training Administration Needs to Improve Oversight of Grants Awarded in New Jersey
    Report No. 19-23-016-03-391 (September 28, 2023)
[ Summary ] | [ Full Report ] {1.86 MB} | [ Response ]
60. Quality Control Review for the Single Audit of the Center for Workforce Inclusion, Inc. for the Fiscal Year Ended June 30, 2022
    Report No. 24-23-005-50-598 (September 27, 2023)
No Summary | [ Full Report ] {164 KB}
61. OSHA Needs to Do More to Address High Injury Rates of Warehouse Workers
    Report No. 19-23-013-10-105 (September 27, 2023)
[ Summary ] | [ Full Report ] {4.12 MB} | [ Response ] | [ NGO/Business Entity Response ]
62. COVID-19: Pandemic Unemployment Assistance For Non-Traditional Claimants Weakened By Billions In Overpayments, Including Fraud
    Report No. 19-23-014-03-315 (September 27, 2023)
[ Summary ] | [ Full Report ] {1.40 MB} | [ Response ]
63. Quality Control Review Single Audit of South Carolina Department of Employment and Workforce for the Year Ended June 30, 2021
    Report No. 24-23-003-50-598 (September 26, 2023)
No Summary | [ Full Report ] {5.43 MB} | [ Response ]
64. Alert Memorandum: ETA Needs to Incorporate Data Analytics Capability to Improve Oversight of the Unemployment Insurance Program
    Report No. 19-23-012-03-315 (September 25, 2023)
No Summary | [ Full Report ] {870 KB} | [ Response ]
65. COVID-19 - ETA Can Improve its Oversight to Ensure Integrity over CARES Act UI Programs
    Report No. 19-23-011-03-315 (September 22, 2023)
No Summary | [ Full Report ] {3.88 MB} | [ Response ]
66. COVID-19: Unemployment Relief For Governmental Entities And Nonprofit Organizations Should Have Been Better Managed
    Report No. 19-23-010-03-315 (September 21, 2023)
[ Summary ] | [ Full Report ] {4.14 MB} | [ Response ]
67. Service Auditors' Report on the Integrated Federal Employees' Compensation System; Service Auditors' Report on Optum Workers' Compensation and Auto No-Fault Retail Pharmacy Network Services System, and Service Auditors' Report on U.S. Department of Labor Workers' Compensation Medical Bill Processing System
    Report No. 22-23-008-04-431 (September 20, 2023)
This report contains Sensitive Information and will not be posted
68. Quality Control Review for the Single Audit of the Puerto Rico Department of Economic Development and Commerce for the Fiscal Year Ended June 30, 2021
    Report No. 24-23-004-50-598 (September 19, 2023)
No Summary | [ Full Report ] {160 KB}
69. COVID-19 - Audit of State Workforce Agencies' Information Technology Systems Capability in Processing Unemployment Insurance Claims
    Report No. 19-23-008-03-315 (September 19, 2023)
No Summary | [ Full Report ] {216 KB}
70. Memorandum: U.S. Department of Labor's Purchase and Travel Card Risks Assessed as Low and Moderate
    Report No. 22-23-007-50-598 (August 30, 2023)
No Summary | [ Full Report ] {196 KB}
71. COVID-19: OSHA Needs To Strengthen Its Process for Awarding Future Emergency Supplemental Funds to State Plans
    Report No. 19-23-009-10-105 (August 30, 2023)
[ Summary ] | [ Full Report ] {1.96 MB} | [ Response ]
72. ETA Did Not Provide Adequate Oversight of Emergency Administrative Grants
    Report No. 19-23-006-03-315 (July 27, 2023)
[ Summary ] | [ Full Report ] {2.57 MB} | [ Response ]
73. Tracking the Department of Labor's Unemployment Insurance Response to Local Communities During the Pandemic
    Report No. 19-23-007-03-315 (July 10, 2023)
No Summary | [ Full Report ] {204 KB}
74. The U.S. Department of Labor Did Not Meet the Requirements for Compliance with the Payment Integrity Information Act for FY 2022
    Report No. 22-23-006-13-001 (June 9, 2023)
No Summary | [ Full Report ] {1.92 MB} | [ Response ]
75. OWCP Did Not Ensure Best Prices and Allowed Inappropriate, Potentially Lethal Prescriptions in the FECA Program
    Report No. 03-23-001-04-431 (March 31, 2023)
[ Summary ] | [ Full Report ] {3.69 MB} | [ Response ]
76. Alert Memorandum: ETA and States Need to Ensure the Use of Identity Verification Service Contractors Results in Equitable Access to UI Benefits and Secure Biometric Data
    Report No. 19-23-005-03-315 (March 31, 2023)
No Summary | [ Full Report ] {3.33 MB} | [ Response ]
77. Quality Control Review: Single Audit of SER Jobs for Progress National, Inc. for the Year Ended June 30, 2022
    Report No. 24-23-002-50-598 (March 30, 2023)
No Summary | [ Full Report ] {420 KB} | [ Response ]
78. Waste, Fraud, and Abuse Go Viral: Inspectors General on Curing the Disease
    Report No. 19-23-004-03-315 (March 9, 2023)
No Summary | [ Full Report ] {1.32 MB}
79. Quality Control Review: Single Audit of State of New Mexico Workforce Solutions Department for the Year Ended June 30, 2021
    Report No. 24-23-001-50-598 (March 7, 2023)
No Summary | [ Full Report ] {1.34 MB} | [ Response ]
80. OSHA Needs to Better Address Complaints and Referrals for Increased Worker Safety
    Report No. 02-23-001-10-105 (March 6, 2023)
[ Summary ] | [ Full Report ] {2.17 MB} | [ Response ]
81. FY 2021 Longshore and Harbor Workers' Compensation Act Special Fund
    Report No. 22-23-003-04-432 (February 22, 2023)
No Summary | [ Full Report ] {584 KB}
82. FY 2021 District of Columbia Workmen's Compensation Act Special Fund Financial Statements and Independent Auditors' Report
    Report No. 22-23-004-04-432 (February 22, 2023)
No Summary | [ Full Report ] {521 KB}
83. FY 2022 FISMA DOL Information Security Report: DOL'S Information Security Program Not Remaining Current with Security Requirements
    Report No. 23-23-001-07-725 (February 10, 2023)
[ Summary ] | [ Full Report ] {357 KB} | [ Response ]
84. The Greatest Theft of American Tax Dollars: Unchecked Unemployment Fraud
    Report No. 19-23-003-03-315 (February 8, 2023)
No Summary | [ Full Report ] {653 KB}
85. Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2022
    Report No. 22-23-005-13-001 (January 30, 2023)
No Summary | [ Full Report ] {360 KB}
86. FY 2022 Independent Auditors' Report on DOL's Consolidated Financial Statements
    Report No. 22-23-002-13-001 (December 13, 2022)
No Summary | [ Full Report ] {1.54 MB} | [ Response ]
87. Insights on Telehealth Use and Program Integrity Risks in DOL Workers' Compensation Programs During the Pandemic
    Report No. 19-23-002-04-001 (December 13, 2022)
No Summary | [ Full Report ] {1.55 KB}
88. Special Report Relating to the Federal Employees' Compensation Act Special Benefit Fund
    Report No. 22-23-001-04-431 (November 3, 2022)
No Summary | [ Full Report ] {448 KB}
89. COVID-19: OSHA's Enforcement Activities Did Not Sufficiently Protect Workers From Pandemic Health Hazards
    Report No. 19-23-001-10-105 (October 31, 2022)
[ Summary ] | [ Full Report ] {2.26 MB} | [ Response ]
90. COVID-19: ETA and States Did Not Protect Pandemic-Related UI Funds from Improper Payments Including Fraud or from Payment Delays
    Report No. 19-22-006-03-315 (September 30, 2022)
[ Summary ] | [ Full Report ] {5.57 MB} | [ Response ]
91. DOL Made Progress In Implementing Geospatial DATA Act Requirements, But More Needs To Be Done
    Report No. 23-22-003-01-001 (September 30, 2022)
[ Summary ] | [ Full Report ] {2.01 MB} | [ Response ]
92. Quality Control Review Single Audit of AARP Foundation for the Year Ended December 31, 2021
    Report No. 24-22-004-50-598 (September 30, 2022)
No Summary | [ Full Report ] {654 KB} | [ Response ]
93. Service Auditors' Report on the Integrated Federal Employees' Compensation System; Service Auditors' Report on Optum Workers' Compensation and Auto No-Fault Retail Pharmacy Network Services System, and Service Auditors' Report on U.S. Department of Labor Workers' Compensation Medical Bill Processing System
    Report No. 22-22-009-04-431 (September 28, 2022)
This report contains Sensitive Information and will not be posted
94. Alert Memorandum: The Office of Workers' Compensation Programs' Workers' Compensation Medical Bill Process System Data Were of Undetermined Reliability
    Report No. 23-22-002-04-001 (September 26, 2022)
No Summary | [ Full Report ] {1.41 MB} | [ Response ]
95. Alert Memorandum: Potentially Fraudulent Unemployment Insurance Payments in High-Risk Areas Increased to $45.6 Billion
    Report No. 19-22-005-03-315 (September 21, 2022)
No Summary | [ Full Report ] {1.44 MB} | [ Response ]
96. Memorandum: Risk Assessment of DOL's Purchase and Travel Card Programs
    Report No. 22-22-008-50-598 (August 31, 2022)
No Summary | [ Full Report ] {252 KB}
97. Alert Memorandum: The Employment and Training Administration Needs to Ensure State Workforce Agencies Report Activities Related to CARES Act Unemployment Insurance Programs
    Report No. 19-22-004-03-315 (August 2, 2022)
No Summary | [ Full Report ] {736 KB} | [ Response ]
98. The U.S. Department of Labor Did Not Meet the Requirements for Compliance with the Payment Integrity Information Act for FY 2021
    Report No. 22-22-007-13-001 (July 1, 2022)
No Summary | [ Full Report ] {26.6 MB} | [ Response ]
99. Quality Control Review (QCR) for the Single Audit of the State of Hawaii the Fiscal Year Ended June 30, 2020
    Report No. 24-22-003-03-315 (June 8, 2022)
No Summary | [ Full Report ] {161 KB}
100. ETA's Management of Workforce Development Grants: Key Concerns
     Report No. 09-22-001-03-001 (March 31, 2022)
No Summary | [ Full Report ] {231 KB}

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