RECOMMENDATIONS

Unemployment Reserve Fund
Report 21-9 | May 2021

The Legislative Audit Bureau makes 4 recommendations to the Department of Workforce Development.


We recommend the Department of Workforce Development report to the Joint Legislative Audit Committee, by September 16, 2021, on the status of its efforts to:

  1. continue to process and pay benefits under the federal programs included in the Continued Assistance Act and the American Rescue Plan Act; (p. 11)
  2. determine the relief that will be provided to employers for regular unemployment benefits during the public health emergency, including amounts that will reimbursed by the federal government, amounts that will be charged to the solvency account, and amounts that will be charged to the interest and penalty account; (p. 11)
  3. complete the reviews DWD identified to assess if payments were incorrectly provided and establish an overpayment amount, as appropriate; and (p. 11)
  4. revise its procedures for calculating benefit payables as of the end of the fiscal year to ensure the effect of changes in circumstances, such as the backlog of claims that occurred for FY 2019-20 claims, is reflected in the payable. (p. 50)