We recommend the Principal Deputy Assistant Secretary for Employment and Training provide guidance to states regarding the criminal statute of limitations, which could impact the ability to criminally charge individuals that engaged in pandemic-related UI fraud. Guidance should recommend that states identify and promptly refer pandemic-related UI fraud cases for criminal investigation. This directive should also emphasize the importance of cooperation between states and law enforcement agencies, making specific reference to UIPL 04-17, Change 1 - Attachment I, concerning activity that must be reported to the OIG.