Derived table · PUA, PEUC, FPUC, MEUC and regular UI

Pandemic unemployment overpayments, by state and program

Name: Pandemic unemployment overpayments, by state and program
Creator: Pandemic Darlings
Published: 2026-09-24

Overpayments the states established, recovered and waived in the pandemic unemployment programs, from the Labor Department's own report files: 265 rows for 53 states and territories and five programs.

Rows265

Columns30

Files1 · 63 KB

FormatCSV

Source vintageDOL ETA 227 and ETA 902P files retrieved 2026-09-23; UIPL No. 11-26 (May 18, 2026)

Published byPandemic Darlings

Acquired / built2026-09-24

Built from10 more, listed under Related records

SHA-256726b0ea6d6527f74a6c8fc2301354d871ef188eb2648d1bc0ed4c3ef2d173137

RightsDerived from U.S. government public data; attribution to Pandemic Darlings requested for the compiled table.

Dictionarydictionary.csv

Download CSV 63 KB Data dictionary CSV At a glance Preview Columns How to use Before you quote a row

At a glance

Measured on the served file on 2026-09-24; the checksum above is the file these numbers describe.

Rows265

Columns30

Keystate_code + program · unique

Cells left blank1,361 of 7,950 · 17.1%

States and territories53

FPUC established$34,081,322,553

PUA established$23,497,387,773

PEUC established$3,571,945,282

Pandemic-program recoveries, FPUC$2,828,436,316

What it is

One row of ui-pandemic-overpayments-by-state.csv is one state and one program, added up over every report the state has filed with the U.S. Department of Labor (DOL). The programs are Pandemic Unemployment Assistance (PUA), Pandemic Emergency Unemployment Compensation (PEUC), Federal Pandemic Unemployment Compensation (FPUC), Mixed Earner Unemployment Compensation (MEUC) and the regular state program (UI). States report PUA overpayments monthly on the ETA 902P and the other programs quarterly on the ETA 227, one report per program.

How it was built

The report files are DOL's ETA 227 files for the regular program, PEUC, FPUC and MEUC (ar227.csv, ap227.csv, af227.csv, am227.csv) and its ETA 902P file for PUA (ap902.csv), downloaded from DOL's data downloads page on 2026-09-23. Their columns are numbered (c1, c2, ...); what each number means comes from DOL's data map for these files (Employment and Training Handbook 402, section 4024c6) and, for the ETA 902P, from DOL's reporting instructions (UIPL 16-20, Change 6, Attachment IV).

Established, recovered, waived and written-off amounts are flows reported for each period, so the table adds them. Outstanding balances are stocks, so the table takes them from the latest report. FPUC and MEUC reports split each figure by the program the supplement was paid with (state UI, UCFE/UCX, Extended Benefits, PEUC, TRA, DUA, and for FPUC also PUA); the table adds those columns, as DOL's Attachment I does. The regular-program rows add the state UI, UCFE/UCX and Extended Benefits columns, as DOL's Attachment I does for PEUC.

To check the reading of the columns, Attachment I was recomputed from the same files, using DOL's own footnote formulas and only the reports dated on or before each state's "most recent report". 147 of 159 state figures match to the dollar. States revise and add reports: Florida revised its June 2022 PUA report between the downloads of September 18 and September 23, 2026. The other differences were not traced report by report.

Preview

state_code	state_name	program	program_name	dol_report	dol_file	window	first_period	last_period	reports_in_window	reports_with_activity	established_fraud_cases	established_total_cases	established_fraud_usd	established_nonfraud_usd	established_total_usd	recovered_fraud_usd	recovered_nonfraud_usd	recovered_total_usd	waived_usd	pua_id_theft_established_usd
AK	Alaska	PUA	Pandemic Unemployment Assistance	ETA 902P	ap902.csv	every report filed	2020-04-30	2026-08-31	76	75	93	11147	117593	25961478	26079071	0	17510833	17510833	3029438	1644227
AL	Alabama	PUA	Pandemic Unemployment Assistance	ETA 902P	ap902.csv	every report filed	2020-04-30	2026-07-31	76	76	4389	73644	7178513	83918854	91097367	1419442	6074590	7494032	93662	678868
AR	Arkansas	PUA	Pandemic Unemployment Assistance	ETA 902P	ap902.csv	every report filed	2020-04-30	2026-06-30	75	56	21	12473	45710	9425464	9471174	4451	1317895	1322346	2727809	0
AZ	Arizona	PUA	Pandemic Unemployment Assistance	ETA 902P	ap902.csv	every report filed	2020-04-30	2026-07-31	74	53	15868	263989	43681359	491306451	534987810	3371813	4502536	7874349	463641280	787073
CA	California	PUA	Pandemic Unemployment Assistance	ETA 902P	ap902.csv	every report filed	2020-04-30	2026-07-31	76	75	7872	14837	76606099	27246403	103852502	2459619	4504612	6964231	217959	63193706
CO	Colorado	PUA	Pandemic Unemployment Assistance	ETA 902P	ap902.csv	every report filed	2020-04-30	2026-07-31	76	76	387562	714966	694788631	1056816814	1751605445	971703	57985519	58957222	161095980	97440
CT	Connecticut	PUA	Pandemic Unemployment Assistance	ETA 902P	ap902.csv	every report filed	2020-04-30	2026-07-31	76	39	2290	2307	5503182	13831	5517013	580573	5075	585648	0	0
DC	District of Columbia	PUA	Pandemic Unemployment Assistance	ETA 902P	ap902.csv	every report filed	2020-04-30	2026-07-31	76	69	438	9462	381304	25997613	26378917	228395	16948744	17177139	31435	0
DE	Delaware	PUA	Pandemic Unemployment Assistance	ETA 902P	ap902.csv	every report filed	2020-04-30	2026-07-31	76	72	44	339	224284	647119	871403	0	144729	144729	0	1729
FL	Florida	PUA	Pandemic Unemployment Assistance	ETA 902P	ap902.csv	every report filed	2020-04-30	2026-07-31	76	75	32	780109	38114	1209311095	1209349209	3509	54082952	54086461	81044860	0

First 10 of 265 rows · first 24 of 30 columns (the download has all of them) · cells longer than 60 characters are cut with an ellipsis · shown as text, unformatted.

Files

File	Rows	Size	SHA-256
`ui-pandemic-overpayments-by-state.csv` CSV, UTF-8, header row	265	64,051 B	726b0ea6d6527f74a6c8fc2301354d871ef188eb2648d1bc0ed4c3ef2d173137	Download ↓
`dictionary.csv` data dictionary, 65 rows	65	—	built with this page	Download ↓
`ui-pandemic-overpayments-by-state-and-period.csv` every state report behind the sums, one row per state, program and period	8,861	924,822 B	74b947d01eb1169d3235df4579c4745c35874d314c9d624b6617fac1fccd21ed	Download ↓
`dol-attachment-1-as-published.csv` DOL's UIPL 11-26 Attachment I as printed, with recomputations	162	26,169 B	01498be53ca538d5745c984dd79ec084591e93c8828a896e5244b2dc7645c889	Download ↓
`README.md` what the table is, what it does not measure, and how every number can be checked	—	8,054 B	705747ed0f9b482068846318581e9d28a65b2126a5ea940785ce068338f36372	Download ↓
`SHA256SUMS` SHA-256 of every other file on this page	—	0 B	—	Download ↓

Columns

Column	Type, measured	Blank	Distinct	Range / values	Meaning
`state_code`	text	0	53		Two-letter code DOL uses for the state or territory: the 50 states, the District of Columbia, Puerto Rico and the U.S. Virgin Islands.
`state_name`	text	0	53		Name of the state or territory.
`program`	text	0	5	PUA (53), PEUC (53), FPUC (53), MEUC (53), UI (53)	PUA, PEUC, FPUC or MEUC for the pandemic programs; UI for the regular state program report.
`program_name`	text	0	5	Pandemic Unemployment Assistance (53), Pandemic Emergency Unemployment Compensation (53), Federal Pandemic Unemployment Compensation (53), Mixed Earner Unemployment Compensation (53), Regular state UI program (State UI, UCFE/UCX and EB) (53)	Full program name. The UI rows add the state UI, UCFE/UCX (federal civilian employees and ex-servicemembers) and Extended Benefits columns that DOL reports together on the regular ETA 227.
`dol_report`	text	0	5	ETA 902P (53), ETA 227 (PEUC) (53), ETA 227 (FPUC) (53), ETA 227 (MEUC) (53), ETA 227 (53)	The DOL report the row is built from: ETA 227 (overpayment detection and recovery, filed quarterly) or ETA 902P (PUA activities, filed monthly).
`dol_file`	text	0	5	ap902.csv (53), ap227.csv (53), af227.csv (53), am227.csv (53), ar227.csv (53)	The file on DOL's data downloads page that holds the report.
`window`	text	0	2	every report filed (212), quarters ending 2020-06-30 to 2023-06-30 (53)	Which reports the row adds up: every report the state filed, or, for regular UI, the quarters ending June 30, 2020 through June 30, 2023.
`first_period`	date (ISO)	7	11	2019-12-31 – 2021-12-31	End date of the first reporting period in the window for which the state has a report.
`last_period`	date (ISO)	7	17	2022-06-30 – 2026-08-31	End date of the latest reporting period in the window for which the state has a report. The outstanding balances are as of this date.
`reports_in_window`	integer	0	32	0 – 79 · median 25	Number of state reports, quarters or months, added up in the row.
`reports_with_activity`	integer	0	48	0 – 77 · median 24	Number of those reports with any nonzero overpayment, recovery, waiver or write-off figure.
`established_fraud_cases`	integer	7	221	0 – 388K · median 2K	Overpayment cases the state established as fraud, summed over the window.
`established_total_cases`	integer	7	245	0 – 2.8M · median 22K	All overpayment cases established, fraud and nonfraud, summed over the window.
`established_fraud_usd`	integer	7	236	0 – 1B · sum $7B · median $3.9M	Dollars of overpayments the state established as fraud, summed over the window.
`established_nonfraud_usd`	integer	7	247	0 – 6.1B · sum $67.5B · median $26M	Dollars of overpayments established as nonfraud. The ETA 227 reports this line directly; for PUA it is the total minus the fraud sub-line, computed for this table, summed over the window.
`established_total_usd`	integer	7	248	0 – 6.2B · sum $74.5B · median $34.3M	Fraud plus nonfraud overpayments established. Penalties on the regular ETA 227 are not included, summed over the window.
`recovered_fraud_usd`	integer	7	218	0 – 295M · sum $1.6B · median $987K	Dollars recovered on fraud overpayments, summed over the window.
`recovered_nonfraud_usd`	integer	7	234	0 – 900.3M · sum $7.8B · median $5.9M	Dollars recovered on nonfraud overpayments. For PUA, total recoveries minus the fraud sub-line, computed for this table, summed over the window.
`recovered_total_usd`	integer	7	237	0 – 936.3M · sum $9.4B · median $7.7M	All recoveries. A recovery can relate to an overpayment established in an earlier period, summed over the window.
`waived_usd`	integer	7	196	0 – 2.9B · sum $14.5B · median $463K	Dollars of overpayments whose recovery the state waived. Only nonfraud overpayments can be waived, summed over the window.
`written_off_usd`	integer	60	152	0 – 1.7B · sum $5.8B · median $144K	Dollars written off, fraud and nonfraud. ETA 227 programs only; blank for PUA, whose report has no write-off line, summed over the window.
`outstanding_fraud_end_usd`	integer	60	173	0 – 1.3B · sum $3.3B · median $1.2M	Fraud overpayment balance outstanding at the end of the period. ETA 227 programs only.
`outstanding_nonfraud_end_usd`	integer	60	183	0 – 2B · sum $15.8B · median $3M	Nonfraud overpayment balance outstanding at the end of the period. ETA 227 programs only.
`pua_id_theft_established_usd`	integer	212	41	0 – 1B · sum $2.3B · median $558K	PUA overpayments established in identity-theft cases (ETA 902P section D); already included in established_total_usd. PUA only.
`pua_id_theft_recovered_usd`	integer	212	33	0 – 205.5M · sum $340.9M · median $8K	PUA recoveries in identity-theft cases; already included in recovered_total_usd. PUA only.
`dol_published_most_recent_report`	date (ISO)	108	13	2022-06-30 – 2026-03-31	The state's most recent report date as DOL printed it in UIPL No. 11-26, Attachment I (FPUC, PUA and PEUC only).
`dol_published_established_usd`	integer	106	158	0 – 6.2B · sum $62.6B · median $51.7M	Total overpayments established as DOL printed them in Attachment I, from state reports submitted as of April 26, 2026.
`dol_published_recovered_usd`	integer	106	156	0 – 966.1M · sum $5.5B · median $8.2M	Total recovered as DOL printed it in Attachment I.
`dol_published_waived_usd`	integer	106	132	0 – 2.9B · sum $13.7B · median $2.2M	Amount where recovery was waived, as DOL printed it in Attachment I.
`notes`	text	254	5	no report in DOL's file (7), 1 monthly report(s) show fraud above the total they are part of (1), 6 monthly report(s) show fraud above the total they are part of (1), 11 monthly report(s) show fraud above the total they are part of (1), 4 monthly report(s) show fraud above the total they are part of (1)	Row-specific notes: months in which a state's PUA fraud sub-line is larger than the total it belongs to, and programs with no report in DOL's file.

Type, blanks, distinct count, and range are measured on the file. The same table as CSV: dictionary.csv.

How to use it

Specific to this file, measured on it: keys, joins, encodings, units, and the values that will trip a naive count.

One row per state_code and program. 265 rows: 53 states and territories times five programs.
Money columns are whole dollars. Qualifiers and windows are in window, first_period and last_period, not in the amounts.
Blank means the report has no such line. PUA reports carry no write-offs or outstanding balances; the Attachment I columns are blank for MEUC and UI.
The period file adds back up to this one. Sum ui-pandemic-overpayments-by-state-and-period.csv by state and program over the same window to get the flow columns here.
To compare with DOL's printed table, join dol-attachment-1-as-published.csv on program and state_code.
LF line endings, UTF-8, 64,051 bytes.

Before you quote a row

These are the states' own reports, not audited findings. DOL says in Attachment I that it "is actively engaged with states to reconcile financial reporting, including the reporting of overpayment detection and recoveries for the CARES Act programs, which may impact final reported amounts", and that "Some states may report more amount recovered than established."
Established is not the size of the problem. An overpayment counts here only once a state has determined it and notified the claimant. The DOL Office of Inspector General estimated that $118.1 billion in PUA, PEUC and FPUC overpayments should have been established from April 1, 2020 through September 30, 2022, against $36.9 billion the states reported for that period.
The PUA totals here are lower than DOL's. The ETA 902P has a total line (301) and a fraud line (302) that the instructions call a "sub-breakout" and say "should be equal to or less than line 301"; the identity-theft section has the same pair (401 and 402). The Attachment I footnote builds the PUA total from all four lines. This table counts each dollar once: total is 301 plus 401, fraud is 302 plus 402. Measured on the same reports and cut-off dates: $25,378,861,515 on DOL's formula, $23,075,642,476 on the report definitions (DOL printed $25,255,806,998). The difference, $2,303,219,039, is the size of the fraud lines. The printed PUA total appears to count those dollars twice: DOL's formula reproduces its printed figure for 49 of the 53 states. DOL has not been asked about it. In 22 monthly PUA reports from 4 states the fraud line is larger than the total it belongs to; the notes column flags them.
Cases are not people. One claimant can have cases in several programs and several periods.
Figures change. States revise earlier reports, and DOL regenerates the files. Quote a figure with the date of the files it comes from: 2026-09-23 for this table, April 26, 2026 for DOL's Attachment I.
Some reports are missing. DOL's files hold no FPUC or PEUC report for NJ, and no MEUC report for ID, NJ, RI, SD, TX. Attachment I prints $0 for New Jersey's FPUC and PEUC.
The regular-program rows are not pandemic-specific. They add every overpayment established in the regular program in the quarters ending June 30, 2020 through June 30, 2023, whatever the benefit week. Do not add them to the pandemic programs.
Fraud means a state's fraud determination. In every program most of the dollars established are nonfraud (see the totals above). The fraud columns are not an estimate of how much fraud there was; the estimates are in the unemployment fraud estimates table.
Lost Wages Assistance is not here. DOL's data downloads page, as retrieved on 2026-09-23, lists no Lost Wages Assistance overpayment report.
It does not measure the amount of fraud, only what states established. It does not count money recovered through criminal cases (restitution, forfeiture, seizures), or overpayments a state identified but has not determined.

Cite this table. Name the source vintage; the numbers depend on it.

Pandemic unemployment overpayments, by state and program, compiled from U.S. Department of Labor ETA 227 and ETA 902P report files retrieved 2026-09-23 and UIPL No. 11-26, Attachment I (May 18, 2026). Pandemic Darlings, https://pandemicdarlings.com/data/ui-pandemic-overpayments-by-state/, SHA-256 726b0ea6d6527f74a6c8fc2301354d871ef188eb2648d1bc0ed4c3ef2d173137