Includes: "Basis for Disclaimer of Opinion on the Unemployment Programs Fund . . . The Employment Development Department has inadequate internal control over its accounting of money it received and spent related to unemployment benefits. As a result, the department was unable to provide complete and accurate accounting information supporting transfers from the Federal Fund to the Employment Programs Fund, and the amount of expenditures associated with the State’s unemployment program and with federally-funded unemployment programs. … The issues described above also contributed to material misstatements of $1 billion in Unemployment and Disability Insurance Revenue and $1.4 billion in Operating Transfers In that the department could not correct."