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Improper Payments in the Unemployment Insurance Program: Deceased Recipients
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...
Louisiana Workforce Commission: Financial Audit Services Management Letter
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.
Improper Payments in the Unemployment Insurance Program: Ineligible Incarcerated Recipients
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...
Improper Payments in the Unemployment Insurance Program: Ineligible Recipients Based on Income
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/
Report of the Statewide Single Audit of the Commonwealth of Kentucky (Volume II) For the Year Ended June 30, 2020
The Single Audit Act of 1984, subsequent amendments, and corresponding regulations, require an annual audit of the financial statements and compliance with requirements applicable to major federal programs. Volume II contains elements required under the Uniform Guidance, including the Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance, and the Schedule of Findings and Questioned Costs.
Report of the Statewide Single Audit of the Commonwealth of Kentucky (Volume I) For the Year Ended June 30, 2020
The Single Audit Act of 1984, subsequent amendments, and corresponding regulations, require an annual audit of the financial statements and compliance with requirements applicable to major federal programs. Volume I contains financial reporting information based on our audit of the Comprehensive Annual Financial Report. It includes the APA’s opinion on the Schedule of Expenditures of Federal Awards (SEFA) in relation to the financial statements, the Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in...
Evaluating the Kansas Department of Labor's Response to COVID-19 Unemployment Claims (Part 1)
This audit attempts to answer the following question. What types of unemployment claims fraud schemes is the Kansas Department of Labor aware of and how are they being addressed?
Auditor Sand Advises Governmental Entities to be Wary of Fake Unemployment Claims
This notification was an advisory notice for representatives of all governmental entities to carefully verify information received in an any correspondence received from IWD regarding claims for unemployment insurance benefits, as unknown parties are attempting to file fraudulent unemployment insurance claims as if they were former employees of certain governmental entities.
Reemployment Assistance Claims and Benefits Information System
This operational audit of the Department of Economic Opportunity (Department) focused on evaluating selected information technology (IT) application and general controls applicable to the Reemployment Assistance Claims and Benefits Information System (RA System, also known as CONNECT) and following up on the findings noted in our report No. 2019-183, as applicable to the scope of this audit.
Statewide Single Audit Fiscal Year Ended June 30, 2020
This report presents our compliance audit of the State of Colorado for Fiscal Year 2020. The Statewide Financial Audit Report, which was released under separate cover in March 2021, includes the financialand IT-related findings and recommendations from our Fiscal Year 2020 audit.