The audit summary states:

 

"The Department did not have adequate internal controls and did not fully comply with federal requirements related to the Unemployment Insurance Program, Workforce Investment Act Cluster, and Community Development Block Grant Cluster. These items included not taking action to correct prior findings; not adequately monitoring to ensure subrecipients comply with federal requirements; not timely processing and resolving unemployment insurance claim overpayment investigations; and inaccurate federal reporting. Details about these and other findings are provided in the Audit Findings and Responses section of the report."

 

The full audit can be found at  http://www.ncauditor.net/EpsWeb/Reports/Financial/FSA-2013-4600.pdf