This Unemployment Insurance Program Letter (UIPL): (1) advises states that they must refer allegations which they reasonably believe constitute UC fraud, waste, abuse, mismanagement, or misconduct to DOL-OIG; (2) rescinds UIPL No. 29-05; (3) provides revised guidance that supersedes Section 5 of UIPL No. 04-17; and (4) requires states to disclose confidential UC information related to the Coronavirus Aid, Relief, and Economic Security (CARES) Act, as amended, to the DOL-OIG for the purpose of UC fraud investigations and audits for the entire pandemic relief period.