# COVID-19: Recovery of Millions in Pandemic-Related UI Overpayments Improperly Waived, Including Fraud
> **Audit** by Department of Labor OIG · 2025-09-25
> *About: Department of Labor*
## Report
- **Title:** COVID-19: Recovery of Millions in Pandemic-Related UI Overpayments Improperly Waived, Including Fraud
- **Submitting OIG:** Department of Labor OIG
- **Component agency:** Department of Labor
- **Type:** Audit
- **Publication date:** 2025-09-25

## Recommendations

- **Rec 001** (Open): Work with states to strengthen waiver approval processes to prevent the improper waiving of UI overpayment recoveries when federal dollars are at stake.
- **Rec 002** (Open): Work with the Office of the Chief Financial Officer (OCFO) to develop and implement a specific process designed to detect when states have improperly waived UI overpayment recoveries, providing time for states to course correct and minimize the risk…
- **Rec 003** (Open): Work with Michigan to ensure proper post-investigative actions are taken for the five confirmed fraud cases identified in this report.
- **Rec 004** (Open): Remedy the $240,973,884 in questioned costs.
- **Rec 005** (Open): Work with state workforce agencies to ensure they retroactively submit accurate and complete information related to overpayment recovery waiver amounts for FPUC, PUA, and PEUC, for all pandemic-related reporting periods.
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/covid-19-recovery-millions-pandemic-related-ui-overpayments-improperly-waived)
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