Our audit identified matters that are considered reportable under Government Auditing Standards and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Department of Commerce (Department) incorrectly used $18,028 of Unemployment Insurance (UI) administration award funds.

Details about this item are provided in the Finding, Recommendation, and Views of Responsible Officials of the Auditee section of the transmittal.

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