From the Document: "On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security (CARES) Act with the intent of providing expanded Unemployment Insurance (UI) benefits to workers who were unable to work as a direct result of the COVID-19 [coronavirus disease 2019] pandemic. The expanded UI benefits required the Employment and Training Administration (ETA) to implement major changes to the existing UI system. This audit focused on the Department of Labor's (DOL) and states' implementation of the three key new UI programs that posed the greatest risk for fraud, waste, and abuse: Pandemic Unemployment Assistance (PUA), Pandemic Emergency Unemployment Compensation (PEUC), and Federal Pandemic Unemployment Compensation (FPUC). As of January 2, 2021, federal funding to states for these three UI programs was $392 billion."
Department of Labor, Office of Inspector General, Report No. 19-21-004-03-315