# TIGTA - 2022-47-023 - 9
> **Closed** recommendation · 2022-03-14
**Report:** American Rescue Plan Act:  Assessment of Processes to Identify and Address Improper Child and Dependent Care Credit Claims ([detail](https://api.ai-analytics.org/ig-report/32020))
**OIG report number:** 2022-47-023
**Recommendation number:** 9
## Text
The Commissioner, Wage and Investment Division, should coordinate with the Small Business/Self-Employed Division to develop a compliance plan for post-refund treatment of cases involving **********************2********************************************** ****************************************************2********************************************** ****************************************************2**************************************************2***
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*Source: oversight.gov · AI Analytics · CC0 1.0*