# DOL - 22-24-004-13-001 - 1
> **Closed** recommendation · 2023-11-15
**Report:** FY 2023 Independent Auditors' Report on DOL's Consolidated Financial Statements ([detail](https://api.ai-analytics.org/ig-report/39536))
**OIG report number:** 22-24-004-13-001
**Recommendation number:** 1
## Text
We recommend that the Deputy Chief Financial Officer and the Principal Deputy 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 reviews of the methodology, relevance and reliability of the underlying data, and assumptions used to develop the estimates.
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*Source: oversight.gov · AI Analytics · CC0 1.0*