# DOL - 19-23-015-03-315 - 8
> **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:** 8
## 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 and implement controls to ensure the methodology and procedures are documented and maintained for estimating allotments and subsequent adjustments 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*