Reports

The purpose of this audit was to identify potentially improper payments the Louisiana Workforce Commission (LWC) made to deceased individuals. We found that, of the approximately $8.57 billion in State and Federal Unemployment Insurance (UI) benefit payments made by LWC, approximately $1.08 million (0.013%) was paid to 374 individuals after they died. Of that amount, $629,091 in payments could not have been prevented, $337,007 of the payments should have been prevented by LWC’s current controls, and $123,194 could have been prevented if LWC conducted a weekly match with the Louisiana...

We performed procedures at the Louisiana Workforce Commission (LWC) to provide assurances on financial information that was significant to the state’s Comprehensive Annual Financial Report; evaluate the effectiveness of LWC’s internal controls over financial reporting and compliance; and determine whether LWC complied with applicable laws and regulations. We found that LWC did not have adequate internal controls and did not comply with requirements of the Unemployment Insurance (UI) federal program.

The Department of Justice today announced criminal charges against 14 defendants, including 11 newly-charged defendants and three who were charged in superseding indictments, in seven federal districts across the United States for their alleged participation in various health care fraud schemes that exploited the COVID-19 pandemic and resulted in over $143 million in false billings.

The purpose of this audit was to provide information on the Office of Juvenile Justice’s (OJJ) response to the COVID-19 pandemic in its secure care facilities. Overall, OJJ faced multiple issues and challenges in addressing the pandemic. We found the agency’s protocols generally complied with guidance from the U.S. Centers for Disease Control and Prevention (CDC) for medical isolation, screening, visitation, personal protective equipment, and social distancing. However, agency officials were unable to verify whether the facilities consistently followed the protocols because of the suspension...

For the period July 1, 2020, through January 31, 2021, we confirmed the completeness and accuracy for two samples of grant applications and supporting documentation submitted by Louisiana businesses.

The purpose of this audit was to identify potential improper payments the Louisiana Workforce Commission made to incarcerated individuals who, according to LWC policy and state law, were ineligible to qualify for Unemployment Insurance and federally funded COVID-19 pandemic-related unemployment assistance programs. We found that LWC made approximately $6.2 million in State and Federal UI payments to 1,195 incarcerated individuals who do not appear to have been eligible for the benefits. We found that 81 percent identified through this analysis qualified through the Federal UI program designed...

The purpose of this audit was to provide information on Louisiana’s response to COVID-19 in nursing facilities. We found that nursing facilities in Louisiana faced staffing challenges throughout the COVID-19 pandemic because of staff exposure to COVID-19, illness, or the need to care for family members.

This report provides the results of our evaluation of select Unemployment Insurance programs administered by the Louisiana Workforce Commission (LWC). The purpose of this evaluation was to identify potentially improper payments LWC made to individuals who appear to have been ineligible for unemployment benefits based on their income/

This report provides the results of our evaluation of the use of telework among the state’s executive branch agencies during the COVID-19 public health emergency. The purpose of this audit was to provide information on the challenges the agencies experienced. We found most agencies did not have telework policies in place prior to the pandemic.