# DOL - 19-23-015-03-315 - 7
> **Open** 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:** 7
## Text
We recommend the Principal Deputy Assistant Secretary for Employment and Training capture lessons learned from the TFFF program and use the information to develop effective internal control procedures to ensure states meet program requirements, including eligibility, and have sufficient infrastructure in place to pay claimants’ UI benefits without delay for similar temporary emergency UI programs that may be established in the future.
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*Source: oversight.gov · AI Analytics · CC0 1.0*