Our audit identified a matter 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 North Carolina Department of Commerce did not perform required cross-matches to identify potential overpayments of Unemployment Insurance benefits.
Details about this item are provided in the Findings, Recommendations, and Responses section of the transmittal.

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