The court reversed a decision which determined that a claimant was overpaid benefits and that he willfully and fraudulently had failed to report the wages he had earned. It was unclear from the record how the Commission calculated the claimant’s wages and it failed to make an essential factual finding regarding the date the wages became payable. Without these factual determinations, the court was unable to meaningfully review the decision. Thus, the case was remanded with the direction that the Commission explain its wage calculations. Simply adopting the deputy's calculations without a sufficient explanation in the record as to how the calculations were made did not provide for meaningful appellate review (William Norath v. DES, Mo. Ct. of App., No. ED103441, May 31, 2016).