# DOL - 19-23-015-03-315 - 5
> **Closed** recommendation · 2023-09-28
**Report:** COVID-19: ETA Needs a Plan to Reconcile and Return to the U.S. Treasury Nearly $5 Billion Unused by States for a Temporary Unemployment Insurance Program ([detail](https://api.ai-analytics.org/ig-report/39102))
**OIG report number:** 19-23-015-03-315
**Recommendation number:** 5
## Text
We recommend the Principal Deputy Assistant Secretary for Employment and Training establish a deadline for states to reconcile and close out TFFF accounts so ETA can facilitate deobligation of the funding.
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*Source: oversight.gov · AI Analytics · CC0 1.0*