UIPL_6_14_Attachment_Accessible.pdf

ETA Advisory File Text

UI REPORTS HANDBOOK NO. 401 II-3-1 10 2013 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex -Servicememb ers CONTENTS A. Facsimile of Form ........................................................................................II-3-2 B. Purpose ..........................................................................................................Il-3-4 C. Due Date and Transmittal .............................................................................Il-3-4 D. General Reporting Instructions ...................................................................Il-3-5 1. Requisitioning Funds from Federal Employees Compensation Account ...........................................................................Il-3-5 2. Providing Information to Federal Civilian and Military Agencies ...........Il-3-5 3. Identifying Federal Agencies ...................................................................Il-3-5 4. Correcting Errors Made in a Prior Quarter ..............................................Il-3-5 E. Definitions ......................................................................................................Il-3-6 1. Assigned Charges ...................................................................................Il-3-6 2. Unassigned Charges ...............................................................................Il-3-6 F. Item by Item Instruction ................................................................................II-3-6 1. Section A. Summary Statement of Expenditures and Adjustments .......Il-3-6 2. Section B. Detailed Expenditures ...........................................................Il-3-8 G. Federal Agency Codes ..................................................................................Il-3-9 UI REPORTS HANDBOOK NO. 401 II-3-2 10 2013 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex -Servicememb ers A. Facsimile of Form 1. Page 1 of Form ETA 191 STATEMENT OF EXPENDITURES FINANCIAL ADJS OF FEDERAL FUNDS FOR UC FOR UCFE-UCX STATE REGION REPORT FOR PERIOD ENDING SECTION A SUMMARY STATEMENT OF EXPENDITURES AND ADJUSTMENTS UCFE UCX 1. Benefit Expenditures 2. Adjustments Assigned to Agencies a Cancellations b Restoration of Overpayments c Other - Explain in Comments 3. Total Assigned Expenditures and Adjustments Items 1 and 2 these totals must match the totals reported in Section B. 4. Expenditures and Adjustments Not Assigned to Agencies a Penalties and Interest b Other - Explain in Comment 5. Total Expenditures and Adjustments Not Assigned to Agencies Items 4a and 4b 6. Grand Total - All Expenditures and Adjustments Items 3 and 5 UI REPORTS HANDBOOK NO. 401 II-3-3 10 2013 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex -Servicememb ers 2. Page 2 of Form SECTION B DETAILED STATEMENT OF EXPENDITURES AND ADJUSTMENTS BY FEDERAL CIVILIAN AND MILITARY AGENCIES Agency Code Agency Title Expenditures and Adjustments UCFE UCX 1 2 3 4 Comments OMB No. 1205-0162 OMB Expiration Date 03 31 2016 Average Estimated Response Time 6 Hours O M B Burden Statement These reporting instructions have been approved under the Paperwork Reduction Act of 1995. Persons are not required to respond to this collection of information unless it displays a valid OMB control number. Public reporting burden for this collection of information includes the time for reviewing instructions searching existing data sources gathering and maintaining the data needed and completing and reviewing the collection of information. Submission is required to retain or obtain benefits under SSA 303 a 6 . Send comments regarding this burden estimate or any other aspect of this collection of information including suggestions for reducing this burden to the U.S. Department of Labor Office of Unemployment Insurance Room S-4524 200 Constitution Ave. NW W ashington DC 20210. UI REPORTS HANDBOOK NO. 401 II-3-4 10 2013 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex -Servicememb ers B. Purpose Public Law 96-499 Omnibus Reconciliation Act of 1980 required Federal agencies to pay the cost of unemployment compensation for Federal employees UCFE when the benefit payment was based on Federal services performed after December 31 1980. It was not until the passage of the Miscellaneous Revenue Act of 1982 that military departments were required to reimburse the unemployment compensation expenditures for ex-Servicemembers UCX . Public Law 96-499 also established within the Unemployment Trust Fund the Federal Employees Compensation Account FECA . The FECA operates as a revolving account and therefore is dependent upon state agencies the Department of Labor and Federal and military agencies to maintain its solvency. The Form ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex- Servicemembers is used by each State Workforce Agency SWA to report to the National Office NO 1 the quarterly summary of UCFE and UCX expenditures and adjustments and 2 the total amount of benefits paid by the SWA to claimants of specific agencies. Section B of the ETA 191 report is the only source document used by the Office of Unemployment Insurance OUI to bill Federal and military agencies for the recovery of UCFE and UCX benefit payments. Each SWA withdraws resources from the FECA to cover the necessary UCFE and UCX benefit payments. OUI bills the Federal and military agencies quarterly based on the data contained in Section B of the ETA 191 report. Each Federal and military agency deposits into the FECA on a quarterly basis reimbursements for benefits that have been paid to their former employees. After receipt of each quarterly ETA 191 report OUI aggregates the benefit payments by state for individual Federal agencies and bills each accordingly. Quarterly the NO certifies to the U.S. Department of the Treasury the total amounts due from each department and agency. The FECA s successful operation depends upon the state and the Federal agencies. The Federal agencies are responsible for reimbursing the FECA in a timely manner to ensure that there are adequate funds available for the states to withdraw. The state agencies in turn are responsible for paying UCFE and UCX benefits to the claimant reporting these quarterly benefit payments to the NO in a timely manner and providing detailed benefit payment data to Federal agencies as requested. C. Due Date and Transmittal The ETA 191 will be transmitted electronically to the NO by the 25th of the month following the close of the quarter. UI REPORTS HANDBOOK NO. 401 II-3-5 10 2013 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex -Servicememb ers D. General Reporting Instructions 1. Requisitioning Funds from the Federal Employees Compensation Account. SWAs are required to requisition funds from the FECA using the Automated Standard Application for Payments ASAP System to cover anticipated benefit payment needs for all UCFE and UCX claimants. These electronic requests are received by the U.S. Department of the Treasury. To prevent the build up of excessive balances in local banks requisitions and transfers of funds should be made on a daily basis. 2. Providing Information to Federal Civilian and Military Agencies. Pursuant to the Secretary s authority in 5 U.S.C. 8509 f SWAs will continue to for purposes of this Act provide appropriate payroll offices of Federal and military agencies with a copy of all determination notices including appeals that are now provided to a private employer as instructed by Sections 6662 and 8692 Part V of the ES Manual. The SWA should be prepared to furnish the civilian and military agencies upon their request with detailed benefit payment data which support the charges contained in Section B of the report. The benefit payment data are to be forwarded to those agencies by the 25th day after the end of the reporting quarter. Since many Federal agencies rely heavily upon this data to verify the accuracy of their benefit charges it is important for states to supply this information timely and for the detailed benefit payment data to equal the agency charges submitted in Section B of the report. SWAs will provide the certified documentation directly to those Federal civilian and military agencies that have requested the benefit payment data. These agencies are listed in the Training Employment Notice TEN entitled Directory of Federal Civilian and Military Agencies requesting Quarterly UCFE and UCX Detailed Benefit Payment Data. 3. Identifying Federal Agencies. SWAs should consider providing the list of Federal employers and their respective codes found in section G below to local office initial intake adjustment and overpayment personnel for the purposes of identifying the appropriate Federal agency or agencies to be charged. Prior to transmittal of claims forms to the central office the Federal employer code should be recorded on all pertinent documents i.e. Form ES 931 UCFE Request for Wage and Separation Information Form ES 935 Claimant Affidavit of Federal Civilian Service Wage and Separation Information etc. 4. Correcting Errors Made in a Prior Quarter. Corrections should be reported by the next quarter on the ETA 191 report unless more time is needed. Errors such as use of incorrect three-digit agency codes can create significant problems for the Federal agency the NO and eventually the SWA. The electronic submittal system automatically displays the name of the agency associated with an entered three-digit code. This name should be checked to be UI REPORTS HANDBOOK NO. 401 II-3-6 10 2013 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex -Servicememb ers sure that the benefits being entered are being assigned to the appropriate agency. When errors in coding occur it usually takes anywhere from three months to one year to correct them. From the time that the error occurred a two-year grace period has been established as sufficient time for making adjustments in billings for both UCFE and UCX. SWAs are instructed to correct improper charges made to Federal and military agencies by increasing or decreasing the agency s charges in the next quarterly ETA 191 report. In cases where there may not be charges in a following quarter only the corrective entry should be reported. SWAs are not to submit more than one ETA 191 report per quarter. E. Definitions 1. Assigned Charges. Charges are classified as assigned to a Federal agency when expenditures and or adjustments can be positively identified in Section B of the report. As a result totals that are assigned to Federal agencies reported in Section A item 3 must equal the totals generated from the assigned charges listed in Section B. 2. Unassigned Charges. Charges are classified as unassigned by a Federal agency when expenditures and or adjustments can not be positively identified in Section B of the report. Unassigned charges should be infrequent. F. Item by Item Instructions 1. Section A. Summary Statement of Expenditures and Adjustments. a. Item 1. Benefit Expenditures. Include in the appropriate columns all regular and extended UCFE and UCX unemployment compensation benefits paid to eligible as based on Title 5 U.S.C. Federal civilian claimants and ex- servicemembers during the reported quarter. Extended Benefits EB payments made to claimants under the UCFE and UCX program do not qualify for Federal sharing under the provisions of the EB law. Instead these benefits are 100 percent chargeable to the Federal government departments agencies in the same manner as regular UCFE and UCX benefits. See 20 CFR 615.14 e . Benefit expenditures should include only that portion of benefits paid from UCFE and UCX funds. b. Item 2. Adjustments Assigned to Agencies. 1 Cancellations. Enter in the appropriate UCFE or UCX columns the total amount of any checks canceled during the quarter which were reported as expenditures in prior quarters. Cancellations of checks drawn in the UI REPORTS HANDBOOK NO. 401 II-3-7 10 2013 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex -Servicememb ers current quarter are to be reflected in item 1. Check cancellations are subtracted when computing subtotals and totals. 2 Restoration of Overpayments. Enter in the appropriate UCFE or UCX columns the total amount of restorations made during the current quarter of overpayments made in prior quarters. Restorations of overpayments received during the current quarter and based on expenditures in this current quarter should be reflected in item 1. Restoration of overpayments is subtracted when computing subtotals and totals. A negative sign should not be entered. Restorations resulting from the recoupment of overpayments are credited to an agency s account only after the funds have been recovered from the claimant. 3 Other. Enter the total of other adjustments in the appropriate UCFE or UCX columns that were not included in item 2 a and 2 b . For example these adjustments could include an overstatement or understatement of UCFE or UCX expenditures reported in prior quarters. It is imperative that SWAs submit an explanation of these items in the comments section. These explanations should include the three-digit codes name of agencies and a brief statement describing the adjustment. If this figure is negative a negative sign should be entered. c. Item 3. Total Assigned Expenditures and Adjustments. Enter in the appropriate columns the total amounts of regular and extended UCFE and UCX expenditures and adjustments that are being charged to Federal and military agencies during this reporting period. The figures entered in this item for both UCFE and UCX are the results of items 1 2 a 2 b and 2 c . These totals must match the totals reported in Section B. d. Item 4. Expenditures and Adjustments Not Assigned to Agencies. Enter the total UCFE and the total UCX expenditures in the appropriate columns. 1 Penalties and Interest. Enter the total amount of penalty and interest P I received by the SWA which results from prior UCFE or UCX payments. P I are subtracted when computing subtotals and totals. A negative sign should not be entered. Any P I charged for UCFE or UCX must be returned to the FECA. Exclude the Federally-mandated penalty amounts for erroneous payments to an individual of UCFE or UCX due to fraud committed by such individual under section 303 a 11 A and B of the Social Security Act these penalties have been deposited into the unemployment fund of the State. UI REPORTS HANDBOOK NO. 401 II-3-8 10 2013 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex -Servicememb ers 2 Other--Explain in Comments. Enter in the appropriate UCFE or UCX columns any adjustments that were not included in item 4 a . For example list adjustments relating to a UCFE or UCX charge that occurred more than two years after the quarter in which the initial payment was made or to an agency for which a three-digit code has not been assigned. In the latter case include in the comments section the agency name and total amount of benefits for each agency not assigned a three- digit code. The NO will then use this information to properly identify the responsible Federal agency and will assign a three-digit numerical code to each of those agencies listed in comments and reported in item 4 b . Once the NO has assigned the three-digit code for the charge in question the SWA will officially be informed of the change. The SWA will first use this information to reclassify the charge from not assigned to assigned by recording the adjustment in Section A item 2 c and in Section B of the next quarterly ETA 191 report. The SWA will then enter the negative amount of the identified charge in Section A item 4 b . The purpose of this entry is to zero out the amount of the not assigned charge from the previous reporting quarter so that the charge does not get counted twice against the FECA. Finally the SWA will close the adjustment by explaining the reclassification in the comments section. The SWA should enter the following items in comments for the reclassification 1 the reporting quarter of the not assigned charge 2 the name of the Federal agency 3 the three-digit code of the agency as provided by the NO and 4 the amount of the newly-assigned charge. 2. Section B. Detailed Expenditures. a. Enter in the first column the three-digit code of the Federal agency being charged as found in section G. b. When reporting electronically this column will default to the name of the agency being charged that is associated with the code in column one. Check to be sure that the name on the screen matches the name expected for the agency number. If it does not check that the agency code was entered correctly. c. Enter in the third column the total amount of regular and extended benefit charges to that Federal agency indicated in the first column during the reported quarter. Charges to a Federal agency will include adjustments for restoration of Federal funds resulting from cancellation of checks UI REPORTS HANDBOOK NO. 401 II-3-9 10 2013 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex -Servicememb ers recoupment of overpayments etc. Therefore the sum of UCFE and UCX benefit charges should equal the amount in item 3 of Section A. G. Federal Agency Codes A three-digit numerical code identifying each Federal agency has been assigned from the list below. Additional agencies with their corresponding codes will be added to the list as necessary. Agencies which have been out of existence for more than 10 quarters will generally be removed from the list. SWAs will use these codes to identify all claim records and claim forms of claimants who performed Federal service in his her base period. Identification Codes for Federal Departments and Agencies Code Title 001 United States Senate 002 United States House of Representatives 003 Commission on Security and Cooperation in Europe 006 United States Capitol Police 010 Architect of the Capitol 015 United States Botanic Garden 020 Government Accountability Office 025 U.S Government Printing Office 030 Library of Congress 032 Office of Compliance 035 United States Tax Court 040 Congressional Budget Office 111 The Supreme Court of the Unites States 112 Administrative Office of the United States Courts 113 United States Court of Veterans Appeals 205 White House Office 207 Office of the Vice President of the United States 210 Office of Management and Budget 215 Office of Administration 220 Council of Economic Advisers 221 Council on Environmental Quality 224 Executive Residence at the White House 230 National Security Council 235 Office of Science and Technology Policy 238 Office of the United States Trade Representative 239 Office of Special Counsel 240 Office of National Drug Control Policy 250 Regulatory Information Service Center 300 FFIEC Appraisal Subcommittee 301 United States Access Board UI REPORTS HANDBOOK NO. 401 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex-Servicemembers II-3-10 10 2013 302 Arctic Research Commission 303 Barry M. Goldwater Scholarship Excellence in Education Foundation 308 Corporation for National and Community Service 310 Defense Nuclear Facilities Safety Board 312 James Madison Memorial Fellowship Foundation 321 National Council on Disability 323 Nuclear Waste Technical Review Board 324 Medicare Payment Advisory Commission 326 United States Institute of Peace 347 Christopher Columbus Fellowship Foundation 348 Morris K. Udall Foundation 373 Federal Energy Regulatory Commission 374 United States Election Assistance Commission 375 Vietnam Education Foundation 376 Eisenhower Memorial Commission 377 Office of the Federal Coordinator for Alaska Natural Gas 378 United States China Economic Security Review Commission 379 Recovery Accountability Transparency Board 380 Federal Housing Finance Agency 382 Council of the Inspectors General on Integrity and Efficiency 383 Medicaid and CHIP Payment and Access Commission 384 Northern Border Regional Commission 385 Consumer Financial Protection Bureau 401 Department of Homeland Security DHS Management Directorate 405 Department of State 406 Broadcasting Board of Governors 410 Department of the Treasury 421 Defense w o Army Navy Air Force Marine Corp - civilian 422 Department of the Army - civilian 423 Department of the Navy - civilian 424 Department of the Air Force - civilian 425 Department of the Army - NonAppropriated Fund NAF 427 Department of the Air Force - NAF 429 Army Air Force Exchange Service - NAF 430 Department of Justice 432 Drug Enforcement Agency 440 Department of the Interior 445 Department of Agriculture 450 Department of Commerce 455 Department of Labor 460 Department of Health and Human Services 465 Department of Housing and Urban Development 466 HUD- Office of the Inspector General 470 Department of Transportation UI REPORTS HANDBOOK NO. 401 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex-Servicemembers II-3-11 10 2013 475 Department of Energy 480 Department of Education 481 DHS United States Secret Service 482 DHS Federal Law Enforcement Training Center 483 DHS Customs Border Protection 484 DHS Transportation Security Administration 485 DHS Office of Grant Programs 486 DHS Science Technology Directorate 488 DHS National Protection Programs Directorate 489 DHS Citizenship Immigration Services 490 DHS Immigration Customs Enforcement 491 DHS United States Coast Guard - civilian 492 DHS Office of Inspector General 503 Administrative Conference of the United States 504 African Development Foundation 506 United States Agency for International Development 507 Advisory Council on Historic Preservation 509 Appalachian Regional Commission 510 American Battle Monuments Commission 520 Board of Governors of the Federal Reserve System 531 United States AbilityOne Commission 533 Denali Commission 535 Office of Personnel Management 538 Commission of Fine Arts 539 Commission on Civil Rights 540 Office of Government Ethics 541 Consumer Product Safety Commission 543 Commodity Futures Trading Commission 552 Environmental Protection Agency 554 Equal Employment Opportunity Commission 555 Export-Import Bank of the United States 557 Farm Credit Administration 570 Federal Communications Commission 572 Federal Election Commission 574 DHS Federal Emergency Management Agency 575 Federal Deposit Insurance Corporation 577 Federal Labor Relations Authority 578 Federal Maritime Commission 580 Federal Mediation and Conciliation Service 583 Federal Mine Safety and Health Review Commission 584 Federal Retirement Thrift Investment Board 590 Federal Trade Commission 600 General Services Administration 601 Harry S. Truman Scholarship Foundation UI REPORTS HANDBOOK NO. 401 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex-Servicemembers II-3-12 10 2013 602 Japan-United States Friendship Commission 603 U.S. Chemical Safety and Hazard Investigation Board 618 Institute of Museum Library Services 619 The John F. Kennedy Center for the Performing Arts 621 Inter-American Foundation 622 International Boundary and Water Commission U.S. and Mexico 623 United States International Trade Commission 624 International Boundary Commission United States and Canada 625 Surface Transportation Board 626 Interagency Council on Homelessness 627 Marine Mammal Commission 628 Merit Systems Protection Board 629 Valles Caldera Trust 630 Millennium Challenge Corporation 631 National Aeronautics Space Administration 633 National Archives Records Administration 634 National Credit Union Administration 640 National Capitol Planning Commission 642 National Gallery of Art 645 National Labor Relations Board 646 National Endowment for the Arts 647 National Endowment for the Humanities 650 National Mediation Board 652 National Railroad Adjustment Board 655 National Science Foundation 657 Office of Navajo Hopi Indian Relocation 659 United States Nuclear Regulatory Commission 660 National Transportation Safety Board 663 Occupational Safety and Health Review Commission 664 Overseas Private Investment Corp. 667 Pension Benefit Guaranty Corporation 668 Postal Rate Commission 669 Public Defender Service for the District of Columbia 670 Railroad Retirement Board 677 United States Peace Corps 687 Social Security Administration 690 Security and Exchange Commission 695 Selective Service System 698 U.S. Commission on International Religious Freedom 700 Small Business Administration 701 United States Holocaust Memorial Council 705 Smithsonian Institution 710 Armed Forces Retirement Home 730 Tennessee Valley Authority UI REPORTS HANDBOOK NO. 401 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex-Servicemembers II-3-13 10 2013 732 United States Postal Service 735 Department of Veterans Affairs 801 Department of the Army - military 802 Department of the Navy - military 803 Department of the Air Force - military 804 United States Marine Corp - military 805 DHS - United States Coast Guard - military 806 National Oceanic Atmospheric Administrative - military 807 Navy Exchange Service Command - NAF 808 Commander Navy Installation Command - NAF 809 United States Marine Corp Community Services - NAF 811 Coast Guard Community Services Command - NAF 902 Central Intelligence Agency 911 The Presidio Trust 912 United States Trade and Development Agency 913 Bureau of Census - 2010 decennial census