# DOL - 22-23-002-13-001 - 1
> **Closed** recommendation · 2022-12-13
**Report:** FY 2022 Independent Auditors' on DOL's Consolidated Financial Statements Report ([detail](https://api.ai-analytics.org/ig-report/34052))
**OIG report number:** 22-23-002-13-001
**Recommendation number:** 1
## Text
We recommend that the Deputy Chief Financial Officer and the Assistant Secretary for Employment and Training design and implement controls over their respective estimates to ensure management’s review of the estimates are performed at a sufficient level of detail, including the methodology, underlying data, and assumptions used to develop the estimates.
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*Source: oversight.gov · AI Analytics · CC0 1.0*