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DEW 2019

A Management Review of the Department of Employment and Workforce
July 2019


Section 112 of Act 146 of 2010 requires the Legislative Audit Council to conduct periodic management audits of the Department of Employment and Workforce (DEW). This report is the last of three audits required by the Act.


  • Review revenue and expenditures from the Unemployment Insurance (UI) Trust Fund.
  • Determine the adequacy of notifying state officials about the solvency of the UI Trust Fund.
  • Examine the unemployment eligibility process.
  • Evaluate DEW’s programs for returning claimants to work.
  • Review the contingency assessment expense account for propriety.
  • Evaluate DEW’s fraud and overpayment process.
  • Review human resources issues.