# DOL - 22-23-002-13-001 - 2
> **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:** 2
## Text
We recommend that the Deputy Chief Financial Officer and the Assistant Secretary for Employment and Training maintain documentation of the reviews performed to assess the reasonableness of the methodology, underlying data, and assumptions used to develop the estimates that is sufficiently detailed to evidence the specific items reviewed, analysis performed, and conclusions reached.
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*Source: oversight.gov · AI Analytics · CC0 1.0*