Overpayments result from a number of factors. Decisions awarding benefits may be reversed on appeal. The law (Java Supreme Court case) requires that benefits be paid pending an appeal. Reversals of initial determinations (which generally result in denial of benefits more often than granting benefits) are high - between 25 and 40% Employer's often don't supply separation information until their account is charged, resulting in an overpayment. Yes, there is an element of fraud, but it is not the large part of the overpayment problem. Few overpayments are the result of bureaucratic error, though they have become more common since extended benefits have been in effect. In other words, the issue is more complicated than this blog portrays.