Attachment II (Accessible PDF).pdf

ETA Advisory File Text

Attachment II BACKUP MATERIAL FOR WORKLOAD ALLOCATION 1. MPU S USED TO DETERMINE ALLOCATION 2. BASE WORKLOADS 3. HOURS PER STAFF YEAR 4. CALCULATION OF MPU ADJUSTMENTS A INITIAL CLAIMS B NON-MONETARY DETERMINATIONS C APPEALS D WEEKS CLAIMED E WAGE RECORDS F TAX 5. PERCENT DECREASE FROM STATE MPU A INITIAL CLAIMS B NON-MONETARY DETERMINATIONS C APPEALS D WEEKS CLAIMED E WAGE RECORDS F TAX 6. COMPUTATION OF STAFF YEARS A SUPPORT B AS T 7. MPU WORKLOAD STAFFYEARS - COMPARISON TO PRIOR FISCAL YEAR A INITIAL CLAIMS B NON-MONETARY DETERMINATIONS C APPEALS D WEEKS CLAIMED E WAGE RECORDS F TAX 8. MPU WORKLOAD STAFFYEARS - PERCENT CHANGE FROM PRIOR FISCAL YEAR A INITIAL CLAIMS B NON-MONETARY DETERMINATIONS C APPEALS D WEEKS CLAIMED E WAGE RECORDS F TAX II-1 Attachment II TABLE 1 F Y 2 0 2 6 A L L O C A T I O N MPU s USED TO DETERMINE ALLOCATION STATE IC NM AP WC WR TAX CONNECTICUT 28.558 26.200 159.171 2.557 0.010 32.808 MAINE 36.101 45.271 188.803 2.013 0.023 31.204 MASSACHUSETTS 17.403 52.538 174.228 0.870 0.065 12.045 NEW HAMPSHIRE 40.678 34.645 190.337 3.267 0.025 33.841 NEW JERSEY 26.155 40.138 163.972 1.294 0.024 28.407 NEW YORK 22.605 34.700 184.690 1.512 0.005 29.173 PUERTO RICO 65.902 122.559 319.457 4.476 0.053 53.484 RHODE ISLAND 25.194 37.441 163.049 1.454 0.078 30.303 VERMONT 25.940 70.547 297.240 2.839 0.232 35.073 VIRGIN ISLANDS 40.425 165.024 162.410 11.751 0.906 43.262 DELAWARE 25.713 38.189 167.459 1.524 0.012 29.660 DIST. OF COLUMBIA 40.146 71.013 233.320 1.187 0.025 48.879 MARYLAND 35.362 34.257 297.789 2.437 0.204 42.574 PENNSYLVANIA 29.868 44.151 157.279 1.895 0.033 30.305 VIRGINIA 31.665 53.084 81.614 1.714 0.058 26.434 WEST VIRGINIA 30.901 48.163 239.514 2.470 0.061 45.830 ALABAMA 22.788 11.634 155.909 3.395 0.017 31.323 FLORIDA 28.571 53.495 173.354 1.894 0.030 23.015 GEORGIA 32.540 28.366 162.563 1.617 0.016 24.369 KENTUCKY 27.883 34.288 168.088 2.160 0.022 33.034 MISSISSIPPI 41.431 35.079 196.636 3.424 0.040 32.406 NORTH CAROLINA 30.729 42.838 210.978 2.157 0.027 36.232 SOUTH CAROLINA 36.226 29.891 202.746 2.436 0.027 28.881 TENNESSEE 29.832 43.449 141.136 2.287 0.031 29.793 ARKANSAS 39.424 41.541 185.402 3.226 0.066 23.269 COLORADO 7.899 117.279 93.590 0.405 0.294 6.719 LOUISIANA 34.836 36.348 164.846 0.350 0.026 30.052 MONTANA 29.756 53.256 292.747 2.344 0.033 14.786 NEW MEXICO 30.455 22.958 154.813 1.839 0.081 29.531 NORTH DAKOTA 30.172 41.858 194.625 3.111 0.056 39.998 OKLAHOMA 30.322 41.999 160.026 2.244 0.118 27.204 SOUTH DAKOTA 28.581 39.123 189.487 1.815 0.059 31.472 TEXAS 25.843 27.188 144.156 1.623 0.067 28.900 UTAH 21.021 30.876 164.884 1.681 0.091 32.109 WYOMING 36.175 16.975 276.745 2.304 0.080 44.944 ILLINOIS 32.022 39.163 115.749 1.781 0.026 30.324 INDIANA 26.165 69.985 166.351 1.468 0.002 35.236 IOWA 26.675 43.208 180.351 1.954 0.090 29.679 KANSAS 30.517 43.909 258.767 3.788 0.165 35.382 MICHIGAN 24.590 32.582 196.490 1.932 0.042 30.991 MINNESOTA 26.486 34.242 192.041 1.987 0.050 29.428 MISSOURI 21.228 41.649 158.434 3.248 0.048 31.795 NEBRASKA 25.177 54.810 163.007 1.612 0.142 30.302 OHIO 15.329 33.912 140.998 1.545 0.010 28.865 WISCONSIN 18.872 34.985 157.197 1.298 0.029 31.115 ALASKA 28.859 44.044 193.755 1.796 0.105 41.715 ARIZONA 29.520 62.956 122.085 2.472 0.039 32.866 CALIFORNIA 25.851 51.417 153.141 1.589 0.248 5.104 HAWAII 24.231 61.059 111.507 1.819 0.118 31.716 IDAHO 27.350 48.513 202.963 1.925 0.010 37.387 NEVADA 24.982 32.591 258.996 1.616 0.029 30.974 OREGON 22.160 41.147 185.837 2.281 0.079 30.391 WASHINGTON 26.864 38.667 75.126 1.934 0.007 33.936 II-2 Attachment II TABLE 2 F Y 2 0 2 6 A L L O C A T I O N BASE WORKLOADS STATE IC NM AP WC WR TAX CONNECTICUT 171 795 119 004 25 280 1 387 626 9 695 850 128 347 MAINE 33 547 22 889 4 654 301 997 3 071 700 54 588 MASSACHUSETTS 334 011 128 635 21 611 3 424 432 16 823 869 254 662 NEW HAMPSHIRE 24 672 23 971 2 580 153 017 3 223 559 54 780 NEW JERSEY 530 815 193 848 40 508 5 413 541 19 720 345 284 832 NEW YORK 844 106 276 636 30 208 8 351 878 46 242 593 545 740 PUERTO RICO 71 661 30 767 3 200 748 038 3 486 989 61 547 RHODE ISLAND 58 685 21 735 4 777 520 120 2 341 454 45 783 VERMONT 20 650 6 438 764 138 207 1 538 571 29 970 VIRGIN ISLANDS 1 885 523 206 13 145 145 779 4 668 DELAWARE 34 265 11 040 2 988 283 502 2 061 022 36 929 DIST. OF COLUMBIA 27 569 16 244 1 316 295 256 2 737 921 43 528 MARYLAND 149 825 72 415 10 488 1 169 942 11 760 444 158 355 PENNSYLVANIA 565 702 341 159 81 658 4 886 585 27 836 956 342 691 VIRGINIA 125 508 84 023 50 076 937 582 18 522 329 265 217 WEST VIRGINIA 51 194 30 726 3 211 443 657 3 151 205 43 676 ALABAMA 117 908 333 927 25 570 438 880 9 829 345 120 147 FLORIDA 314 028 213 384 38 257 1 690 590 45 690 981 730 330 GEORGIA 280 031 126 613 49 299 1 508 844 22 574 706 311 482 KENTUCKY 109 074 68 782 18 171 435 476 9 230 770 113 620 MISSISSIPPI 53 817 48 212 9 669 310 120 5 582 246 67 989 NORTH CAROLINA 176 478 141 040 19 562 1 065 717 16 385 613 327 365 SOUTH CAROLINA 115 440 88 202 10 006 715 021 10 696 072 151 186 TENNESSEE 157 427 105 741 22 798 919 312 13 054 224 171 905 ARKANSAS 77 116 36 786 6 285 430 506 6 089 321 81 568 COLORADO 178 672 210 818 22 776 1 553 442 12 843 442 250 960 LOUISIANA 79 464 78 022 15 710 556 264 9 048 704 111 260 MONTANA 33 993 37 967 528 334 062 2 385 569 55 248 NEW MEXICO 50 408 46 775 8 151 518 737 3 931 727 56 025 NORTH DAKOTA 25 322 17 607 2 915 166 425 2 014 904 28 782 OKLAHOMA 82 835 67 752 13 173 522 322 7 766 651 107 703 SOUTH DAKOTA 11 700 7 846 593 82 698 2 099 785 35 355 TEXAS 844 527 575 494 132 248 7 235 334 64 841 031 680 396 UTAH 98 306 100 535 10 811 650 331 7 925 789 114 093 WYOMING 18 037 15 564 1 295 106 126 1 300 157 27 403 ILLINOIS 501 980 198 360 56 303 4 938 156 27 879 352 347 323 INDIANA 180 113 155 442 16 400 1 134 801 15 702 830 153 564 IOWA 141 421 49 026 12 051 600 162 7 409 978 90 738 KANSAS 81 067 58 341 7 604 403 232 6 478 767 89 434 MICHIGAN 425 407 574 921 42 792 2 609 499 20 527 001 249 084 MINNESOTA 284 698 136 599 17 599 2 849 710 13 480 804 159 652 MISSOURI 183 435 152 240 21 030 1 000 809 13 630 190 198 130 NEBRASKA 39 929 46 259 5 659 257 543 4 113 978 64 806 OHIO 323 615 240 611 21 833 2 228 340 25 506 768 253 258 WISCONSIN 250 987 212 092 20 920 1 405 552 13 861 157 177 849 ALASKA 41 186 31 081 884 246 708 1 522 525 21 374 ARIZONA 193 450 93 579 14 794 1 257 479 15 272 682 178 733 CALIFORNIA 2 353 539 851 495 284 816 20 306 610 109 162 598 1 658 397 HAWAII 64 734 21 585 3 159 401 608 2 882 724 41 049 IDAHO 63 401 40 077 3 547 326 702 4 003 862 84 410 NEVADA 133 454 91 266 7 926 1 175 198 7 112 606 103 621 OREGON 249 942 133 056 13 009 1 626 460 8 678 882 154 129 WASHINGTON 432 169 289 850 48 332 3 122 699 18 444 673 277 319 II-3 Attachment II TABLE 3 F Y 2 0 2 6 A L L O C A T I O N HOURS PER STATE STAFF YEAR CONNECTICUT 1 732.43 MAINE 1 693.72 MASSACHUSETTS 1 570.22 NEW HAMPSHIRE 1 516.59 NEW JERSEY 1 491.13 NEW YORK 1 597.44 PUERTO RICO 1 529.78 RHODE ISLAND 1 515.47 VERMONT 1 743.67 VIRGIN ISLANDS 1 641.07 DELAWARE 1 574.72 DIST. OF COLUMBIA 1 644.19 MARYLAND 1 770.68 PENNSYLVANIA 1 597.15 VIRGINIA 1 747.40 WEST VIRGINIA 1 590.92 ALABAMA 1 748.79 FLORIDA 1 868.43 GEORGIA 1 750.58 KENTUCKY 1 600.96 MISSISSIPPI 1 783.22 NORTH CAROLINA 1 772.43 SOUTH CAROLINA 1 658.90 TENNESSEE 1 657.78 ARKANSAS 1 655.59 COLORADO 1 747.17 LOUISIANA 1 717.02 MONTANA 1 727.82 NEW MEXICO 1 584.11 NORTH DAKOTA 1 896.94 OKLAHOMA 1 781.14 SOUTH DAKOTA 1 718.49 TEXAS 1 715.05 UTAH 1 731.66 WYOMING 1 714.47 ILLINOIS 1 618.83 INDIANA 1 678.02 IOWA 1 903.32 KANSAS 1 784.56 MICHIGAN 1 732.32 MINNESOTA 1 743.18 MISSOURI 1 718.17 NEBRASKA 1 746.14 OHIO 1 746.10 WISCONSIN 1 783.52 ALASKA 1 695.60 ARIZONA 1 762.45 CALIFORNIA 1 751.14 HAWAII 1 707.86 IDAHO 1 785.71 NEVADA 1 762.73 OREGON 1 759.41 WASHINGTON 1 828.04 II-4 Attachment II TABLE 4A CALCULATION OF MPU ADJUSTMENTS INITIAL CLAIMS STATE MPU MADJ WADJ ADJ MPU WORKLOAD PUERTO RICO 155.771 0.901795 0.757612 65.902 71 661 MISSISSIPPI 78.235 0.901795 0.755717 41.431 53 817 NEW HAMPSHIRE 75.422 0.901795 0.752621 40.678 24 672 VIRGIN ISLANDS 74.295 0.901795 0.750200 40.425 1 885 DIST. OF COLUMBIA 73.809 0.901795 0.752928 40.146 27 569 ARKANSAS 72.269 0.901795 0.758191 39.424 77 116 SOUTH CAROLINA 62.602 0.901795 0.762262 36.226 115 440 WYOMING 61.333 0.901795 0.751916 36.175 18 037 MAINE 61.273 0.901795 0.753563 36.101 33 547 MARYLAND 60.220 0.901795 0.765915 35.362 149 825 LOUISIANA 57.787 0.901795 0.758441 34.836 79 464 ILLINOIS 52.505 0.901795 0.803322 32.022 501 980 GEORGIA 52.222 0.901795 0.779746 32.540 280 031 VIRGINIA 48.086 0.901795 0.763332 31.665 125 508 NORTH CAROLINA 45.415 0.901795 0.768746 30.729 176 478 WEST VIRGINIA 45.155 0.901795 0.755438 30.901 51 194 PENNSYLVANIA 45.152 0.901795 0.810091 29.868 565 702 KANSAS 44.132 0.901795 0.758611 30.517 81 067 NEW MEXICO 43.752 0.901795 0.755354 30.455 50 408 OKLAHOMA 43.523 0.901795 0.758799 30.322 82 835 NORTH DAKOTA 42.725 0.901795 0.752690 30.172 25 322 TENNESSEE 42.383 0.901795 0.766722 29.832 157 427 ARIZONA 41.564 0.901795 0.770549 29.520 193 450 MONTANA 41.474 0.901795 0.753611 29.756 33 993 CALIFORNIA 40.722 0.901795 1.000000 25.851 2 353 539 FLORIDA 39.014 0.901795 0.783357 28.571 314 028 ALASKA 38.707 0.901795 0.754375 28.859 41 186 CONNECTICUT 38.315 0.901795 0.768249 28.558 171 795 SOUTH DAKOTA 37.717 0.901795 0.751243 28.581 11 700 KENTUCKY 35.890 0.901795 0.761586 27.883 109 074 IDAHO 34.052 0.901795 0.756735 27.350 63 401 WASHINGTON 33.559 0.901795 0.795906 26.864 432 169 IOWA 32.113 0.901795 0.765022 26.675 141 421 MINNESOTA 31.839 0.901795 0.780241 26.486 284 698 NEW JERSEY 31.283 0.901795 0.806385 26.155 530 815 TEXAS 30.873 0.901795 0.839708 25.843 844 527 INDIANA 30.543 0.901795 0.769132 26.165 180 113 VERMONT 29.545 0.901795 0.752194 25.940 20 650 DELAWARE 28.858 0.901795 0.753640 25.713 34 265 RHODE ISLAND 27.259 0.901795 0.756234 25.194 58 685 NEBRASKA 27.189 0.901795 0.754241 25.177 39 929 NEVADA 26.647 0.901795 0.764176 24.982 133 454 MICHIGAN 25.501 0.901795 0.795188 24.590 425 407 HAWAII 24.231 -1.000000 -1.000000 24.231 64 734 ALABAMA 22.788 -1.000000 -1.000000 22.788 117 908 NEW YORK 22.605 -1.000000 -1.000000 22.605 844 106 OREGON 22.160 -1.000000 -1.000000 22.160 249 942 MISSOURI 21.228 -1.000000 -1.000000 21.228 183 435 UTAH 21.021 -1.000000 -1.000000 21.021 98 306 WISCONSIN 18.872 -1.000000 -1.000000 18.872 250 987 MASSACHUSETTS 17.403 -1.000000 -1.000000 17.403 334 011 OHIO 15.329 -1.000000 -1.000000 15.329 323 615 COLORADO 7.899 -1.000000 -1.000000 7.899 178 672 II-5 Attachment II TABLE 4B CALCULATION OF MPU ADJUSTMENTS NONMONETARY DETERMINATIONS STATE MPU MADJ WADJ ADJ MPU WORKLOAD VIRGIN ISLANDS 288.179 0.642337 0.750154 165.024 523 COLORADO 209.581 0.642337 0.811896 117.279 210 818 PUERTO RICO 208.158 0.642337 0.759033 122.559 30 767 INDIANA 109.071 0.642337 0.795638 69.985 155 442 DIST. OF COLUMBIA 107.170 0.642337 0.754769 71.013 16 244 VERMONT 106.003 0.642337 0.751890 70.547 6 438 ARIZONA 93.248 0.642337 0.777475 62.956 93 579 HAWAII 87.958 0.642337 0.756337 61.059 21 585 CALIFORNIA 85.228 0.642337 1.000000 51.417 851 495 FLORIDA 76.323 0.642337 0.812650 53.495 213 384 NEBRASKA 76.199 0.642337 0.763582 54.810 46 259 VIRGINIA 73.381 0.642337 0.774669 53.084 84 023 MONTANA 73.025 0.642337 0.761147 53.256 37 967 MASSACHUSETTS 72.970 0.642337 0.787767 52.538 128 635 IDAHO 63.769 0.642337 0.761767 48.513 40 077 WEST VIRGINIA 62.979 0.642337 0.759021 48.163 30 726 PENNSYLVANIA 58.058 0.642337 0.850165 44.151 341 159 MAINE 57.264 0.642337 0.756720 45.271 22 889 ALASKA 54.944 0.642337 0.759125 44.044 31 081 KANSAS 54.904 0.642337 0.767129 43.909 58 341 TENNESSEE 54.380 0.642337 0.781046 43.449 105 741 IOWA 53.449 0.642337 0.764394 43.208 49 026 NORTH CAROLINA 53.433 0.642337 0.791410 42.838 141 040 OKLAHOMA 51.204 0.642337 0.769892 41.999 67 752 MISSOURI 51.095 0.642337 0.794698 41.649 152 240 NORTH DAKOTA 50.587 0.642337 0.755169 41.858 17 607 ARKANSAS 50.096 0.642337 0.760800 41.541 36 786 OREGON 49.940 0.642337 0.789065 41.147 133 056 NEW JERSEY 48.259 0.642337 0.806914 40.138 193 848 ILLINOIS 46.259 0.642337 0.808239 39.163 198 360 WASHINGTON 45.698 0.642337 0.835100 38.667 289 850 SOUTH DAKOTA 45.231 0.642337 0.752304 39.123 7 846 DELAWARE 43.437 0.642337 0.753241 38.189 11 040 RHODE ISLAND 42.025 0.642337 0.756381 37.441 21 735 LOUISIANA 40.052 0.642337 0.772907 36.348 78 022 WISCONSIN 37.597 0.642337 0.812270 34.985 212 092 MISSISSIPPI 37.477 0.642337 0.764155 35.079 48 212 NEW YORK 37.117 0.642337 0.831221 34.700 276 636 NEW HAMPSHIRE 36.590 0.642337 0.757038 34.645 23 971 KENTUCKY 35.950 0.642337 0.770194 34.288 68 782 MINNESOTA 35.943 0.642337 0.790106 34.242 136 599 MARYLAND 35.893 0.642337 0.771261 34.257 72 415 OHIO 35.385 0.642337 0.820644 33.912 240 611 NEVADA 32.591 -1.000000 -1.000000 32.591 91 266 MICHIGAN 32.582 -1.000000 -1.000000 32.582 574 921 UTAH 30.876 -1.000000 -1.000000 30.876 100 535 SOUTH CAROLINA 29.891 -1.000000 -1.000000 29.891 88 202 GEORGIA 28.366 -1.000000 -1.000000 28.366 126 613 TEXAS 27.188 -1.000000 -1.000000 27.188 575 494 CONNECTICUT 26.200 -1.000000 -1.000000 26.200 119 004 NEW MEXICO 22.958 -1.000000 -1.000000 22.958 46 775 WYOMING 16.975 -1.000000 -1.000000 16.975 15 564 ALABAMA 11.634 -1.000000 -1.000000 11.634 333 927 II-6 Attachment II TABLE 4C CALCULATION OF MPU ADJUSTMENTS APPEALS STATE MPU MADJ WADJ ADJ MPU WORKLOAD PUERTO RICO 641.970 0.876407 0.752809 319.457 3 200 MARYLAND 585.407 0.876407 0.759206 297.789 10 488 VERMONT 574.352 0.876407 0.750671 297.240 764 MONTANA 561.003 0.876407 0.750463 292.747 528 WYOMING 514.874 0.876407 0.751137 276.745 1 295 NEVADA 467.626 0.876407 0.756957 258.996 7 926 KANSAS 466.716 0.876407 0.756674 258.767 7 604 WEST VIRGINIA 407.011 0.876407 0.752818 239.514 3 211 DIST. OF COLUMBIA 387.800 0.876407 0.751155 233.320 1 316 NORTH CAROLINA 329.663 0.876407 0.767171 210.978 19 562 SOUTH CAROLINA 301.218 0.876407 0.758783 202.746 10 006 IDAHO 299.690 0.876407 0.753113 202.963 3 547 MICHIGAN 293.079 0.876407 0.787561 196.490 42 792 MISSISSIPPI 282.876 0.876407 0.758487 196.636 9 669 NORTH DAKOTA 274.990 0.876407 0.752559 194.625 2 915 ALASKA 271.890 0.876407 0.750776 193.755 884 MINNESOTA 271.321 0.876407 0.765448 192.041 17 599 NEW HAMPSHIRE 262.314 0.876407 0.752265 190.337 2 580 SOUTH DAKOTA 259.341 0.876407 0.750521 189.487 593 MAINE 258.303 0.876407 0.754085 188.803 4 654 NEW YORK 251.899 0.876407 0.776515 184.690 30 208 OREGON 251.420 0.876407 0.761419 185.837 13 009 ARKANSAS 248.628 0.876407 0.755517 185.402 6 285 IOWA 234.750 0.876407 0.760578 180.351 12 051 MASSACHUSETTS 217.811 0.876407 0.768969 174.228 21 611 FLORIDA 217.664 0.876407 0.783580 173.354 38 257 KENTUCKY 198.612 0.876407 0.765950 168.088 18 171 DELAWARE 195.204 0.876407 0.752623 167.459 2 988 INDIANA 193.161 0.876407 0.764395 166.351 16 400 LOUISIANA 188.546 0.876407 0.763790 164.846 15 710 UTAH 188.261 0.876407 0.759489 164.884 10 811 NEW JERSEY 187.908 0.876407 0.785556 163.972 40 508 GEORGIA 184.056 0.876407 0.793273 162.563 49 299 RHODE ISLAND 182.367 0.876407 0.754193 163.049 4 777 NEBRASKA 182.300 0.876407 0.754967 163.007 5 659 VIRGIN ISLANDS 180.200 0.876407 0.750181 162.410 206 OKLAHOMA 173.844 0.876407 0.761563 160.026 13 173 CONNECTICUT 171.795 0.876407 0.772190 159.171 25 280 MISSOURI 169.353 0.876407 0.768459 158.434 21 030 PENNSYLVANIA 167.925 0.876407 0.821676 157.279 81 658 WISCONSIN 165.560 0.876407 0.768363 157.197 20 920 ALABAMA 161.711 0.876407 0.772444 155.909 25 570 NEW MEXICO 158.111 0.876407 0.757155 154.813 8 151 CALIFORNIA 153.141 -1.000000 -1.000000 153.141 284 816 TEXAS 144.156 -1.000000 -1.000000 144.156 132 248 TENNESSEE 141.136 -1.000000 -1.000000 141.136 22 798 OHIO 140.998 -1.000000 -1.000000 140.998 21 833 ARIZONA 122.085 -1.000000 -1.000000 122.085 14 794 ILLINOIS 115.749 -1.000000 -1.000000 115.749 56 303 HAWAII 111.507 -1.000000 -1.000000 111.507 3 159 COLORADO 93.590 -1.000000 -1.000000 93.590 22 776 VIRGINIA 81.614 -1.000000 -1.000000 81.614 50 076 WASHINGTON 75.126 -1.000000 -1.000000 75.126 48 332 II-7 Attachment II TABLE 4D CALCULATION OF MPU ADJUSTMENTS WEEKS CLAIMED STATE MPU MADJ WADJ ADJ MPU WORKLOAD VIRGIN ISLANDS 31.341 0.875807 0.750162 11.751 13 145 PUERTO RICO 10.335 0.875807 0.759209 4.476 748 038 KANSAS 8.205 0.875807 0.754964 3.788 403 232 MISSISSIPPI 7.115 0.875807 0.753818 3.424 310 120 ALABAMA 7.052 0.875807 0.755403 3.395 438 880 MISSOURI 6.710 0.875807 0.762321 3.248 1 000 809 NEW HAMPSHIRE 6.629 0.875807 0.751884 3.267 153 017 ARKANSAS 6.552 0.875807 0.755300 3.226 430 506 NORTH DAKOTA 6.173 0.875807 0.752049 3.111 166 425 VERMONT 5.374 0.875807 0.751702 2.839 138 207 CONNECTICUT 4.673 0.875807 0.767083 2.557 1 387 626 ARIZONA 4.401 0.875807 0.765481 2.472 1 257 479 WEST VIRGINIA 4.321 0.875807 0.755462 2.470 443 657 MARYLAND 4.287 0.875807 0.764403 2.437 1 169 942 SOUTH CAROLINA 4.243 0.875807 0.758803 2.436 715 021 MONTANA 3.940 0.875807 0.754113 2.344 334 062 OREGON 3.850 0.875807 0.770024 2.281 1 626 460 TENNESSEE 3.813 0.875807 0.761318 2.287 919 312 WYOMING 3.806 0.875807 0.751307 2.304 106 126 OKLAHOMA 3.658 0.875807 0.756430 2.244 522 322 NORTH CAROLINA 3.432 0.875807 0.763120 2.157 1 065 717 KENTUCKY 3.404 0.875807 0.755361 2.160 435 476 MINNESOTA 3.005 0.875807 0.785084 1.987 2 849 710 MAINE 2.963 0.875807 0.753718 2.013 301 997 WASHINGTON 2.850 0.875807 0.788444 1.934 3 122 699 MICHIGAN 2.819 0.875807 0.782126 1.932 2 609 499 IOWA 2.802 0.875807 0.757389 1.954 600 162 PENNSYLVANIA 2.801 0.875807 0.810160 1.895 4 886 585 IDAHO 2.705 0.875807 0.754022 1.925 326 702 FLORIDA 2.663 0.875807 0.770813 1.894 1 690 590 NEW MEXICO 2.456 0.875807 0.756386 1.839 518 737 ILLINOIS 2.410 0.875807 0.810795 1.781 4 938 156 HAWAII 2.396 0.875807 0.754944 1.819 401 608 SOUTH DAKOTA 2.375 0.875807 0.751018 1.815 82 698 ALASKA 2.323 0.875807 0.753037 1.796 246 708 VIRGINIA 2.096 0.875807 0.761543 1.714 937 582 CALIFORNIA 2.046 0.875807 1.000000 1.589 20 306 610 UTAH 1.992 0.875807 0.758006 1.681 650 331 TEXAS 1.898 0.875807 0.839076 1.623 7 235 334 GEORGIA 1.807 0.875807 0.768576 1.617 1 508 844 NEVADA 1.803 0.875807 0.764468 1.616 1 175 198 NEBRASKA 1.784 0.875807 0.753171 1.612 257 543 OHIO 1.591 0.875807 0.777434 1.545 2 228 340 DELAWARE 1.524 -1.000000 -1.000000 1.524 283 502 NEW YORK 1.512 -1.000000 -1.000000 1.512 8 351 878 INDIANA 1.468 -1.000000 -1.000000 1.468 1 134 801 RHODE ISLAND 1.454 -1.000000 -1.000000 1.454 520 120 WISCONSIN 1.298 -1.000000 -1.000000 1.298 1 405 552 NEW JERSEY 1.294 -1.000000 -1.000000 1.294 5 413 541 DIST. OF COLUMBIA 1.187 -1.000000 -1.000000 1.187 295 256 MASSACHUSETTS 0.870 -1.000000 -1.000000 0.870 3 424 432 COLORADO 0.405 -1.000000 -1.000000 0.405 1 553 442 LOUISIANA 0.350 -1.000000 -1.000000 0.350 556 264 II-8 Attachment II TABLE 4E CALCULATION OF MPU ADJUSTMENTS WAGE RECORDS STATE MPU MADJ WADJ ADJ MPU WORKLOAD VIRGIN ISLANDS 1.091 0.230363 0.750334 0.906 145 779 COLORADO 0.353 0.230363 0.779414 0.294 12 843 442 CALIFORNIA 0.316 0.230363 1.000000 0.248 109 162 598 VERMONT 0.276 0.230363 0.753524 0.232 1 538 571 MARYLAND 0.244 0.230363 0.776933 0.204 11 760 444 KANSAS 0.195 0.230363 0.764837 0.165 6 478 767 NEBRASKA 0.167 0.230363 0.759422 0.142 4 113 978 OKLAHOMA 0.139 0.230363 0.767787 0.118 7 766 651 HAWAII 0.138 0.230363 0.756602 0.118 2 882 724 ALASKA 0.122 0.230363 0.753487 0.105 1 522 525 UTAH 0.106 0.230363 0.768151 0.091 7 925 789 IOWA 0.104 0.230363 0.766970 0.090 7 409 978 NEW MEXICO 0.093 0.230363 0.759004 0.081 3 931 727 WYOMING 0.092 0.230363 0.752978 0.080 1 300 157 OREGON 0.091 0.230363 0.769876 0.079 8 678 882 RHODE ISLAND 0.090 0.230363 0.755362 0.078 2 341 454 TEXAS 0.079 0.230363 0.898496 0.067 64 841 031 ARKANSAS 0.076 0.230363 0.763946 0.066 6 089 321 MASSACHUSETTS 0.075 0.230363 0.788529 0.065 16 823 869 WEST VIRGINIA 0.069 0.230363 0.757217 0.061 3 151 205 SOUTH DAKOTA 0.067 0.230363 0.754809 0.059 2 099 785 VIRGINIA 0.066 0.230363 0.792419 0.058 18 522 329 NORTH DAKOTA 0.063 0.230363 0.754614 0.056 2 014 904 PUERTO RICO 0.059 0.230363 0.757986 0.053 3 486 989 MINNESOTA 0.056 0.230363 0.780873 0.050 13 480 804 MISSOURI 0.054 0.230363 0.781215 0.048 13 630 190 MICHIGAN 0.046 0.230363 0.797010 0.042 20 527 001 MISSISSIPPI 0.044 0.230363 0.762784 0.040 5 582 246 ARIZONA 0.043 0.230363 0.784977 0.039 15 272 682 MONTANA 0.035 0.230363 0.755463 0.033 2 385 569 PENNSYLVANIA 0.035 0.230363 0.813751 0.033 27 836 956 TENNESSEE 0.033 0.230363 0.779896 0.031 13 054 224 FLORIDA 0.032 0.230363 0.854640 0.030 45 690 981 NEVADA 0.031 0.230363 0.766289 0.029 7 112 606 WISCONSIN 0.031 0.230363 0.781744 0.029 13 861 157 SOUTH CAROLINA 0.028 0.230363 0.774496 0.027 10 696 072 NORTH CAROLINA 0.027 0.230363 0.787526 0.027 16 385 613 ILLINOIS 0.026 0.230363 0.813848 0.026 27 879 352 LOUISIANA 0.026 0.230363 0.770723 0.026 9 048 704 DIST. OF COLUMBIA 0.025 0.230363 0.756270 0.025 2 737 921 NEW HAMPSHIRE 0.025 0.230363 0.757382 0.025 3 223 559 NEW JERSEY 0.024 0.230363 0.795163 0.024 19 720 345 MAINE 0.023 0.230363 0.757035 0.023 3 071 700 KENTUCKY 0.022 -1.000000 -1.000000 0.022 9 230 770 ALABAMA 0.017 -1.000000 -1.000000 0.017 9 829 345 GEORGIA 0.016 -1.000000 -1.000000 0.016 22 574 706 DELAWARE 0.012 -1.000000 -1.000000 0.012 2 061 022 CONNECTICUT 0.010 -1.000000 -1.000000 0.010 9 695 850 IDAHO 0.010 -1.000000 -1.000000 0.010 4 003 862 OHIO 0.010 -1.000000 -1.000000 0.010 25 506 768 WASHINGTON 0.007 -1.000000 -1.000000 0.007 18 444 673 NEW YORK 0.005 -1.000000 -1.000000 0.005 46 242 593 INDIANA 0.002 -1.000000 -1.000000 0.002 15 702 830 II-9 Attachment II TABLE 4F CALCULATION OF MPU ADJUSTMENTS TAX STATE MPU MADJ WADJ ADJ MPU WORKLOAD PUERTO RICO 106.399 0.878143 0.772614 53.484 61 547 DIST. OF COLUMBIA 90.947 0.878143 0.765994 48.879 43 528 WEST VIRGINIA 81.638 0.878143 0.766048 45.830 43 676 WYOMING 78.136 0.878143 0.760069 44.944 27 403 MARYLAND 77.208 0.878143 0.808185 42.574 158 355 VIRGIN ISLANDS 72.114 0.878143 0.751715 43.262 4 668 ALASKA 68.191 0.878143 0.757854 41.715 21 374 NORTH DAKOTA 63.309 0.878143 0.760575 39.998 28 782 NORTH CAROLINA 61.595 0.878143 0.870285 36.232 327 365 IDAHO 56.991 0.878143 0.781015 37.387 84 410 INDIANA 51.806 0.878143 0.806424 35.236 153 564 KANSAS 50.723 0.878143 0.782861 35.382 89 434 WASHINGTON 50.355 0.878143 0.851896 33.936 277 319 VERMONT 48.502 0.878143 0.761012 35.073 29 970 NEW HAMPSHIRE 45.192 0.878143 0.770128 33.841 54 780 ARIZONA 44.122 0.878143 0.815672 32.866 178 733 KENTUCKY 43.591 0.878143 0.791748 33.034 113 620 CONNECTICUT 43.079 0.878143 0.797159 32.808 128 347 MISSISSIPPI 40.926 0.878143 0.774981 32.406 67 989 MISSOURI 40.618 0.878143 0.822800 31.795 198 130 UTAH 40.562 0.878143 0.791922 32.109 114 093 HAWAII 38.490 0.878143 0.765083 31.716 41 049 MICHIGAN 38.305 0.878143 0.841522 30.991 249 084 ALABAMA 38.042 0.878143 0.794146 31.323 120 147 WISCONSIN 37.941 0.878143 0.815348 31.115 177 849 SOUTH DAKOTA 37.694 0.878143 0.762991 31.472 35 355 MAINE 37.047 0.878143 0.770057 31.204 54 588 ILLINOIS 36.768 0.878143 0.877618 30.324 347 323 NEVADA 36.744 0.878143 0.788074 30.974 103 621 PENNSYLVANIA 36.632 0.878143 0.875916 30.305 342 691 OREGON 35.211 0.878143 0.806632 30.391 154 129 NEBRASKA 34.321 0.878143 0.773812 30.302 64 806 RHODE ISLAND 34.212 0.878143 0.766822 30.303 45 783 LOUISIANA 33.792 0.878143 0.790881 30.052 111 260 TENNESSEE 33.255 0.878143 0.813164 29.793 171 905 NEW YORK 33.043 0.878143 0.950523 29.173 545 740 IOWA 32.483 0.878143 0.783340 29.679 90 738 TEXAS 32.455 0.878143 1.000000 28.900 680 396 DELAWARE 32.210 0.878143 0.763569 29.660 36 929 MINNESOTA 31.929 0.878143 0.808661 29.428 159 652 NEW MEXICO 31.883 0.878143 0.770585 29.531 56 025 OHIO 30.171 0.878143 0.843055 28.865 253 258 SOUTH CAROLINA 30.027 0.878143 0.805551 28.881 151 186 NEW JERSEY 28.407 -1.000000 -1.000000 28.407 284 832 OKLAHOMA 27.204 -1.000000 -1.000000 27.204 107 703 VIRGINIA 26.434 -1.000000 -1.000000 26.434 265 217 GEORGIA 24.369 -1.000000 -1.000000 24.369 311 482 ARKANSAS 23.269 -1.000000 -1.000000 23.269 81 568 FLORIDA 23.015 -1.000000 -1.000000 23.015 730 330 MONTANA 14.786 -1.000000 -1.000000 14.786 55 248 MASSACHUSETTS 12.045 -1.000000 -1.000000 12.045 254 662 COLORADO 6.719 -1.000000 -1.000000 6.719 250 960 CALIFORNIA 5.104 -1.000000 -1.000000 5.104 1 658 397 II-10 Attachment II TABLE 5A PERCENT DECREASE FROM STATE MPU INITIAL CLAIMS STATE MPU ADJ MPU DECREASE PUERTO RICO 155.771 65.902 -57.69 MISSISSIPPI 78.235 41.431 -47.04 NEW HAMPSHIRE 75.422 40.678 -46.07 VIRGIN ISLANDS 74.295 40.425 -45.59 DIST. OF COLUMBIA 73.809 40.146 -45.61 ARKANSAS 72.269 39.424 -45.45 SOUTH CAROLINA 62.602 36.226 -42.13 WYOMING 61.333 36.175 -41.02 MAINE 61.273 36.101 -41.08 MARYLAND 60.220 35.362 -41.28 LOUISIANA 57.787 34.836 -39.72 ILLINOIS 52.505 32.022 -39.01 GEORGIA 52.222 32.540 -37.69 VIRGINIA 48.086 31.665 -34.15 NORTH CAROLINA 45.415 30.729 -32.34 WEST VIRGINIA 45.155 30.901 -31.57 PENNSYLVANIA 45.152 29.868 -33.85 KANSAS 44.132 30.517 -30.85 NEW MEXICO 43.752 30.455 -30.39 OKLAHOMA 43.523 30.322 -30.33 NORTH DAKOTA 42.725 30.172 -29.38 TENNESSEE 42.383 29.832 -29.61 ARIZONA 41.564 29.520 -28.98 MONTANA 41.474 29.756 -28.25 CALIFORNIA 40.722 25.851 -36.52 FLORIDA 39.014 28.571 -26.77 ALASKA 38.707 28.859 -25.44 CONNECTICUT 38.315 28.558 -25.47 SOUTH DAKOTA 37.717 28.581 -24.22 KENTUCKY 35.890 27.883 -22.31 IDAHO 34.052 27.350 -19.68 WASHINGTON 33.559 26.864 -19.95 IOWA 32.113 26.675 -16.93 MINNESOTA 31.839 26.486 -16.81 NEW JERSEY 31.283 26.155 -16.39 TEXAS 30.873 25.843 -16.29 INDIANA 30.543 26.165 -14.33 VERMONT 29.545 25.940 -12.20 DELAWARE 28.858 25.713 -10.90 RHODE ISLAND 27.259 25.194 -7.58 NEBRASKA 27.189 25.177 -7.40 NEVADA 26.647 24.982 -6.25 MICHIGAN 25.501 24.590 -3.57 HAWAII 24.231 24.231 0.00 ALABAMA 22.788 22.788 0.00 NEW YORK 22.605 22.605 0.00 OREGON 22.160 22.160 0.00 MISSOURI 21.228 21.228 0.00 UTAH 21.021 21.021 0.00 WISCONSIN 18.872 18.872 0.00 MASSACHUSETTS 17.403 17.403 0.00 OHIO 15.329 15.329 0.00 COLORADO 7.899 7.899 0.00 II-11 Attachment II TABLE 5B PERCENT DECREASE FROM STATE MPU NONMONETARY DETERMINATIONS STATE MPU ADJ MPU DECREASE VIRGIN ISLANDS 288.179 165.024 -42.74 COLORADO 209.581 117.279 -44.04 PUERTO RICO 208.158 122.559 -41.12 INDIANA 109.071 69.985 -35.84 DIST. OF COLUMBIA 107.170 71.013 -33.74 VERMONT 106.003 70.547 -33.45 ARIZONA 93.248 62.956 -32.49 HAWAII 87.958 61.059 -30.58 CALIFORNIA 85.228 51.417 -39.67 FLORIDA 76.323 53.495 -29.91 NEBRASKA 76.199 54.810 -28.07 VIRGINIA 73.381 53.084 -27.66 MONTANA 73.025 53.256 -27.07 MASSACHUSETTS 72.970 52.538 -28.00 IDAHO 63.769 48.513 -23.92 WEST VIRGINIA 62.979 48.163 -23.53 PENNSYLVANIA 58.058 44.151 -23.95 MAINE 57.264 45.271 -20.94 ALASKA 54.944 44.044 -19.84 KANSAS 54.904 43.909 -20.03 TENNESSEE 54.380 43.449 -20.10 IOWA 53.449 43.208 -19.16 NORTH CAROLINA 53.433 42.838 -19.83 OKLAHOMA 51.204 41.999 -17.98 MISSOURI 51.095 41.649 -18.49 NORTH DAKOTA 50.587 41.858 -17.26 ARKANSAS 50.096 41.541 -17.08 OREGON 49.940 41.147 -17.61 NEW JERSEY 48.259 40.138 -16.83 ILLINOIS 46.259 39.163 -15.34 WASHINGTON 45.698 38.667 -15.39 SOUTH DAKOTA 45.231 39.123 -13.50 DELAWARE 43.437 38.189 -12.08 RHODE ISLAND 42.025 37.441 -10.91 LOUISIANA 40.052 36.348 -9.25 WISCONSIN 37.597 34.985 -6.95 MISSISSIPPI 37.477 35.079 -6.40 NEW YORK 37.117 34.700 -6.51 NEW HAMPSHIRE 36.590 34.645 -5.32 KENTUCKY 35.950 34.288 -4.62 MINNESOTA 35.943 34.242 -4.73 MARYLAND 35.893 34.257 -4.56 OHIO 35.385 33.912 -4.16 NEVADA 32.591 32.591 0.00 MICHIGAN 32.582 32.582 0.00 UTAH 30.876 30.876 0.00 SOUTH CAROLINA 29.891 29.891 0.00 GEORGIA 28.366 28.366 0.00 TEXAS 27.188 27.188 0.00 CONNECTICUT 26.200 26.200 0.00 NEW MEXICO 22.958 22.958 0.00 WYOMING 16.975 16.975 0.00 ALABAMA 11.634 11.634 0.00 II-12 Attachment II TABLE 5C PERCENT DECREASE FROM STATE MPU APPEALS STATE MPU ADJ MPU DECREASE PUERTO RICO 641.970 319.457 -50.24 MARYLAND 585.407 297.789 -49.13 VERMONT 574.352 297.240 -48.25 MONTANA 561.003 292.747 -47.82 WYOMING 514.874 276.745 -46.25 NEVADA 467.626 258.996 -44.61 KANSAS 466.716 258.767 -44.56 WEST VIRGINIA 407.011 239.514 -41.15 DIST. OF COLUMBIA 387.800 233.320 -39.83 NORTH CAROLINA 329.663 210.978 -36.00 SOUTH CAROLINA 301.218 202.746 -32.69 IDAHO 299.690 202.963 -32.28 MICHIGAN 293.079 196.490 -32.96 MISSISSIPPI 282.876 196.636 -30.49 NORTH DAKOTA 274.990 194.625 -29.22 ALASKA 271.890 193.755 -28.74 MINNESOTA 271.321 192.041 -29.22 NEW HAMPSHIRE 262.314 190.337 -27.44 SOUTH DAKOTA 259.341 189.487 -26.94 MAINE 258.303 188.803 -26.91 NEW YORK 251.899 184.690 -26.68 OREGON 251.420 185.837 -26.09 ARKANSAS 248.628 185.402 -25.43 IOWA 234.750 180.351 -23.17 MASSACHUSETTS 217.811 174.228 -20.01 FLORIDA 217.664 173.354 -20.36 KENTUCKY 198.612 168.088 -15.37 DELAWARE 195.204 167.459 -14.21 INDIANA 193.161 166.351 -13.88 LOUISIANA 188.546 164.846 -12.57 UTAH 188.261 164.884 -12.42 NEW JERSEY 187.908 163.972 -12.74 GEORGIA 184.056 162.563 -11.68 RHODE ISLAND 182.367 163.049 -10.59 NEBRASKA 182.300 163.007 -10.58 VIRGIN ISLANDS 180.200 162.410 -9.87 OKLAHOMA 173.844 160.026 -7.95 CONNECTICUT 171.795 159.171 -7.35 MISSOURI 169.353 158.434 -6.45 PENNSYLVANIA 167.925 157.279 -6.34 WISCONSIN 165.560 157.197 -5.05 ALABAMA 161.711 155.909 -3.59 NEW MEXICO 158.111 154.813 -2.09 CALIFORNIA 153.141 153.141 0.00 TEXAS 144.156 144.156 0.00 TENNESSEE 141.136 141.136 0.00 OHIO 140.998 140.998 0.00 ARIZONA 122.085 122.085 0.00 ILLINOIS 115.749 115.749 0.00 HAWAII 111.507 111.507 0.00 COLORADO 93.590 93.590 0.00 VIRGINIA 81.614 81.614 0.00 WASHINGTON 75.126 75.126 0.00 II-13 Attachment II TABLE 5D PERCENT DECREASE FROM STATE MPU WEEKS CLAIMED STATE MPU ADJ MPU DECREASE VIRGIN ISLANDS 31.341 11.751 -62.51 PUERTO RICO 10.335 4.476 -56.69 KANSAS 8.205 3.788 -53.83 MISSISSIPPI 7.115 3.424 -51.88 ALABAMA 7.052 3.395 -51.86 MISSOURI 6.710 3.248 -51.59 NEW HAMPSHIRE 6.629 3.267 -50.72 ARKANSAS 6.552 3.226 -50.76 NORTH DAKOTA 6.173 3.111 -49.60 VERMONT 5.374 2.839 -47.17 CONNECTICUT 4.673 2.557 -45.28 ARIZONA 4.401 2.472 -43.83 WEST VIRGINIA 4.321 2.470 -42.84 MARYLAND 4.287 2.437 -43.15 SOUTH CAROLINA 4.243 2.436 -42.59 MONTANA 3.940 2.344 -40.51 OREGON 3.850 2.281 -40.75 TENNESSEE 3.813 2.287 -40.02 WYOMING 3.806 2.304 -39.46 OKLAHOMA 3.658 2.244 -38.66 NORTH CAROLINA 3.432 2.157 -37.15 KENTUCKY 3.404 2.160 -36.55 MINNESOTA 3.005 1.987 -33.88 MAINE 2.963 2.013 -32.06 WASHINGTON 2.850 1.934 -32.14 MICHIGAN 2.819 1.932 -31.47 IOWA 2.802 1.954 -30.26 PENNSYLVANIA 2.801 1.895 -32.35 IDAHO 2.705 1.925 -28.84 FLORIDA 2.663 1.894 -28.88 NEW MEXICO 2.456 1.839 -25.12 ILLINOIS 2.410 1.781 -26.10 HAWAII 2.396 1.819 -24.08 SOUTH DAKOTA 2.375 1.815 -23.58 ALASKA 2.323 1.796 -22.69 VIRGINIA 2.096 1.714 -18.23 CALIFORNIA 2.046 1.589 -22.34 UTAH 1.992 1.681 -15.61 TEXAS 1.898 1.623 -14.49 GEORGIA 1.807 1.617 -10.51 NEVADA 1.803 1.616 -10.37 NEBRASKA 1.784 1.612 -9.64 OHIO 1.591 1.545 -2.89 DELAWARE 1.524 1.524 0.00 NEW YORK 1.512 1.512 0.00 INDIANA 1.468 1.468 0.00 RHODE ISLAND 1.454 1.454 0.00 WISCONSIN 1.298 1.298 0.00 NEW JERSEY 1.294 1.294 0.00 DIST. OF COLUMBIA 1.187 1.187 0.00 MASSACHUSETTS 0.870 0.870 0.00 COLORADO 0.405 0.405 0.00 LOUISIANA 0.350 0.350 0.00 II-14 Attachment II TABLE 5E PERCENT DECREASE FROM STATE MPU WAGE RECORDS STATE MPU ADJ MPU DECREASE VIRGIN ISLANDS 1.091 0.906 -16.96 COLORADO 0.353 0.294 -16.71 CALIFORNIA 0.316 0.248 -21.52 VERMONT 0.276 0.232 -15.94 MARYLAND 0.244 0.204 -16.39 KANSAS 0.195 0.165 -15.38 NEBRASKA 0.167 0.142 -14.97 OKLAHOMA 0.139 0.118 -15.11 HAWAII 0.138 0.118 -14.49 ALASKA 0.122 0.105 -13.93 UTAH 0.106 0.091 -14.15 IOWA 0.104 0.090 -13.46 NEW MEXICO 0.093 0.081 -12.90 WYOMING 0.092 0.080 -13.04 OREGON 0.091 0.079 -13.19 RHODE ISLAND 0.090 0.078 -13.33 TEXAS 0.079 0.067 -15.19 ARKANSAS 0.076 0.066 -13.16 MASSACHUSETTS 0.075 0.065 -13.33 WEST VIRGINIA 0.069 0.061 -11.59 SOUTH DAKOTA 0.067 0.059 -11.94 VIRGINIA 0.066 0.058 -12.12 NORTH DAKOTA 0.063 0.056 -11.11 PUERTO RICO 0.059 0.053 -10.17 MINNESOTA 0.056 0.050 -10.71 MISSOURI 0.054 0.048 -11.11 MICHIGAN 0.046 0.042 -8.70 MISSISSIPPI 0.044 0.040 -9.09 ARIZONA 0.043 0.039 -9.30 MONTANA 0.035 0.033 -5.71 PENNSYLVANIA 0.035 0.033 -5.71 TENNESSEE 0.033 0.031 -6.06 FLORIDA 0.032 0.030 -6.25 NEVADA 0.031 0.029 -6.45 WISCONSIN 0.031 0.029 -6.45 SOUTH CAROLINA 0.028 0.027 -3.57 NORTH CAROLINA 0.027 0.027 0.00 ILLINOIS 0.026 0.026 0.00 LOUISIANA 0.026 0.026 0.00 DIST. OF COLUMBIA 0.025 0.025 0.00 NEW HAMPSHIRE 0.025 0.025 0.00 NEW JERSEY 0.024 0.024 0.00 MAINE 0.023 0.023 0.00 KENTUCKY 0.022 0.022 0.00 ALABAMA 0.017 0.017 0.00 GEORGIA 0.016 0.016 0.00 DELAWARE 0.012 0.012 0.00 CONNECTICUT 0.010 0.010 0.00 IDAHO 0.010 0.010 0.00 OHIO 0.010 0.010 0.00 WASHINGTON 0.007 0.007 0.00 NEW YORK 0.005 0.005 0.00 INDIANA 0.002 0.002 0.00 II-15 Attachment II TABLE 5F PERCENT DECREASE FROM STATE MPU TAX STATE MPU ADJ MPU DECREASE PUERTO RICO 106.399 53.484 -49.73 DIST. OF COLUMBIA 90.947 48.879 -46.26 WEST VIRGINIA 81.638 45.830 -43.86 WYOMING 78.136 44.944 -42.48 MARYLAND 77.208 42.574 -44.86 VIRGIN ISLANDS 72.114 43.262 -40.01 ALASKA 68.191 41.715 -38.83 NORTH DAKOTA 63.309 39.998 -36.82 NORTH CAROLINA 61.595 36.232 -41.18 IDAHO 56.991 37.387 -34.40 INDIANA 51.806 35.236 -31.98 KANSAS 50.723 35.382 -30.24 WASHINGTON 50.355 33.936 -32.61 VERMONT 48.502 35.073 -27.69 NEW HAMPSHIRE 45.192 33.841 -25.12 ARIZONA 44.122 32.866 -25.51 KENTUCKY 43.591 33.034 -24.22 CONNECTICUT 43.079 32.808 -23.84 MISSISSIPPI 40.926 32.406 -20.82 MISSOURI 40.618 31.795 -21.72 UTAH 40.562 32.109 -20.84 HAWAII 38.490 31.716 -17.60 MICHIGAN 38.305 30.991 -19.09 ALABAMA 38.042 31.323 -17.66 WISCONSIN 37.941 31.115 -17.99 SOUTH DAKOTA 37.694 31.472 -16.51 MAINE 37.047 31.204 -15.77 ILLINOIS 36.768 30.324 -17.53 NEVADA 36.744 30.974 -15.70 PENNSYLVANIA 36.632 30.305 -17.27 OREGON 35.211 30.391 -13.69 NEBRASKA 34.321 30.302 -11.71 RHODE ISLAND 34.212 30.303 -11.43 LOUISIANA 33.792 30.052 -11.07 TENNESSEE 33.255 29.793 -10.41 NEW YORK 33.043 29.173 -11.71 IOWA 32.483 29.679 -8.63 TEXAS 32.455 28.900 -10.95 DELAWARE 32.210 29.660 -7.92 MINNESOTA 31.929 29.428 -7.83 NEW MEXICO 31.883 29.531 -7.38 OHIO 30.171 28.865 -4.33 SOUTH CAROLINA 30.027 28.881 -3.82 NEW JERSEY 28.407 28.407 0.00 OKLAHOMA 27.204 27.204 0.00 VIRGINIA 26.434 26.434 0.00 GEORGIA 24.369 24.369 0.00 ARKANSAS 23.269 23.269 0.00 FLORIDA 23.015 23.015 0.00 MONTANA 14.786 14.786 0.00 MASSACHUSETTS 12.045 12.045 0.00 COLORADO 6.719 6.719 0.00 CALIFORNIA 5.104 5.104 0.00 II-16 Attachment II TABLE 6A COMPUTATION OF SUPPORT STAFFYEARS AND COMPARISON TO FY 2025 RATIO OF SUPPORT TO OPERATING OPERATING FY 2026 PRIOR YEAR STATE POSITIONS POSITIONS SUPPORT SUPPORT CONNECTICUT 223.4 0.04969 11.1 7.1 MAINE 95.8 0.14092 13.5 13.8 MASSACHUSETTS 342.7 0.05252 18.0 33.0 NEW HAMPSHIRE 62.8 0.23885 15.0 16.6 NEW JERSEY 734.0 0.02970 21.8 25.8 NEW YORK 756.0 0.14193 107.3 188.9 PUERTO RICO 206.2 0.09069 18.7 35.6 RHODE ISLAND 91.5 0.11366 10.4 14.3 VERMONT 44.9 0.10022 4.5 4.1 VIRGIN ISLANDS 9.2 0.27174 2.5 3.0 REGION 1 2 566.5 0.08681 222.8 342.2 DELAWARE 69.9 0.21459 15.0 18.9 DIST. OF COLUMBIA 86.3 0.11819 10.2 8.8 MARYLAND 285.1 0.05577 15.9 16.2 PENNSYLVANIA 973.3 0.08415 81.9 139.3 VIRGINIA 236.4 0.11548 27.3 78.5 WEST VIRGINIA 97.5 0.19897 19.4 24.9 REGION 2 1 748.5 0.09705 169.7 286.6 ALABAMA 163.6 0.13142 21.5 11.1 FLORIDA 963.4 0.07204 69.4 63.1 GEORGIA 325.1 0.11135 36.2 46.5 KENTUCKY 173.8 0.10299 17.9 20.2 MISSISSIPPI 142.0 0.08803 12.5 13.1 NORTH CAROLINA 331.1 0.14105 46.7 68.5 SOUTH CAROLINA 210.4 0.13688 28.8 41.3 TENNESSEE 284.1 0.11228 31.9 33.7 REGION 3 2 593.5 0.10214 264.9 297.5 ARKANSAS 121.2 0.24917 30.2 45.7 COLORADO 355.6 0.10517 37.4 13.8 LOUISIANA 134.1 0.16555 22.2 24.7 MONTANA 57.3 0.25305 14.5 13.0 NEW MEXICO 104.6 0.07170 7.5 8.8 NORTH DAKOTA 45.7 0.19912 9.1 8.6 OKLAHOMA 163.7 0.11118 18.2 20.6 SOUTH DAKOTA 38.9 0.11568 4.5 5.2 TEXAS 1 138.5 0.13105 149.2 206.2 UTAH 153.4 0.20339 31.2 36.7 WYOMING 43.7 0.04577 2.0 4.3 REGION 4 2 356.7 0.13833 326.0 387.6 ILLINOIS 571.1 0.13833 79.0 129.1 INDIANA 287.5 0.00417 1.2 1.3 IOWA 179.0 0.07821 14.0 16.8 KANSAS 155.4 0.08494 13.2 29.8 MICHIGAN 558.3 0.09224 51.5 55.7 MINNESOTA 272.3 0.07455 20.3 25.3 MISSOURI 258.7 0.21763 56.3 82.9 NEBRASKA 89.1 0.06173 5.5 6.6 OHIO 502.1 0.08126 40.8 26.9 WISCONSIN 409.4 0.09404 38.5 56.4 REGION 5 3 282.9 0.09757 320.3 430.8 ALASKA 75.1 0.19973 15.0 18.6 ARIZONA 256.9 0.17945 46.1 49.5 CALIFORNIA 2 146.3 0.13768 295.5 490.5 HAWAII 67.2 0.25149 16.9 21.4 IDAHO 100.2 0.14970 15.0 20.7 NEVADA 157.4 0.05146 8.1 11.0 OREGON 296.8 0.12904 38.3 44.6 WASHINGTON 451.4 0.28910 130.5 163.0 REGION 6 3 551.3 0.15921 565.4 819.3 NATIONAL TOTAL 16 099.4 0.11610 1 869.1 2 564.0 II-17 Attachment II TABLE 6B COMPUTATION OF AS T STAFFYEARS AND COMPARISON TO FY 2025 RATIO OF AS T TO OPERATING OPERATING FY 2026 PRIOR YEAR STATE POSITIONS POSITIONS AS T AS T CONNECTICUT 223.4 0.07028 15.7 16.2 MAINE 95.8 0.05219 5.0 4.3 MASSACHUSETTS 342.7 0.02334 8.0 5.7 NEW HAMPSHIRE 62.8 0.33280 20.9 31.7 NEW JERSEY 734.0 0.07984 58.6 60.2 NEW YORK 756.0 0.10463 79.1 113.6 PUERTO RICO 206.2 0.27934 57.6 103.8 RHODE ISLAND 91.5 0.07322 6.7 10.4 VERMONT 44.9 0.09577 4.3 3.6 VIRGIN ISLANDS 9.2 0.03261 0.3 0.2 REGION 1 2 566.5 0.09982 256.2 349.7 DELAWARE 69.9 0.04006 2.8 3.1 DIST. OF COLUMBIA 86.3 0.00695 0.6 1.9 MARYLAND 285.1 0.11926 34.0 61.2 PENNSYLVANIA 973.3 0.07942 77.3 74.9 VIRGINIA 236.4 0.20008 47.3 69.6 WEST VIRGINIA 97.5 0.02564 2.5 2.8 REGION 2 1 748.5 0.09408 164.5 213.5 ALABAMA 163.6 0.10208 16.7 24.1 FLORIDA 963.4 0.07370 71.0 67.2 GEORGIA 325.1 0.22301 72.5 61.6 KENTUCKY 173.8 0.03740 6.5 10.1 MISSISSIPPI 142.0 0.14437 20.5 27.3 NORTH CAROLINA 331.1 0.11658 38.6 52.9 SOUTH CAROLINA 210.4 0.16445 34.6 47.7 TENNESSEE 284.1 0.05702 16.2 17.5 REGION 3 2 593.5 0.10665 276.6 308.4 ARKANSAS 121.2 0.16337 19.8 35.2 COLORADO 355.6 0.05849 20.8 23.8 LOUISIANA 134.1 0.08949 12.0 17.7 MONTANA 57.3 0.17452 10.0 12.3 NEW MEXICO 104.6 0.13767 14.4 18.0 NORTH DAKOTA 45.7 0.06565 3.0 3.5 OKLAHOMA 163.7 0.14294 23.4 34.1 SOUTH DAKOTA 38.9 0.03856 1.5 2.1 TEXAS 1 138.5 0.09267 105.5 131.6 UTAH 153.4 0.06193 9.5 8.8 WYOMING 43.7 0.21281 9.3 25.7 REGION 4 2 356.7 0.09725 229.2 312.8 ILLINOIS 571.1 0.20557 117.4 202.2 INDIANA 287.5 0.10887 31.3 40.2 IOWA 179.0 0.03855 6.9 6.2 KANSAS 155.4 0.08623 13.4 27.7 MICHIGAN 558.3 0.12359 69.0 83.2 MINNESOTA 272.3 0.07492 20.4 23.6 MISSOURI 258.7 0.09123 23.6 29.1 NEBRASKA 89.1 0.19865 17.7 20.1 OHIO 502.1 0.06931 34.8 18.3 WISCONSIN 409.4 0.05887 24.1 33.2 REGION 5 3 282.9 0.10923 358.6 483.8 ALASKA 75.1 0.11185 8.4 11.9 ARIZONA 256.9 0.16621 42.7 41.5 CALIFORNIA 2 146.3 0.10688 229.4 316.2 HAWAII 67.2 0.13988 9.4 10.4 IDAHO 100.2 0.09281 9.3 11.3 NEVADA 157.4 0.10546 16.6 26.5 OREGON 296.8 0.07008 20.8 51.5 WASHINGTON 451.4 0.12760 57.6 68.8 REGION 6 3 551.3 0.11100 394.2 538.1 NATIONAL TOTAL 16 099.4 0.10431 1 679.3 2 206.3 II-18 Attachment II TABLE 7A F Y 2 0 2 6 A L L O C A T I O N INITIAL CLAIMS FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 28.558 40.155 -11.597 171 795 216 585 -44 790 47.2 81.5 -34.3 MAINE 36.101 43.219 -7.118 33 547 32 901 646 11.9 14.0 -2.1 MASSACHUSETTS 17.403 14.696 2.707 334 011 490 875 -156 864 61.7 76.2 -14.5 NEW HAMPSHIRE 40.678 72.956 -32.278 24 672 23 185 1 487 11.0 18.5 -7.5 NEW JERSEY 26.155 31.403 -5.248 530 815 471 552 59 263 155.2 164.9 -9.7 NEW YORK 22.605 23.081 -0.476 844 106 870 516 -26 410 199.1 212.8 -13.7 PUERTO RICO 65.902 122.885 -56.983 71 661 81 291 -9 630 51.5 110.8 -59.3 RHODE ISLAND 25.194 22.766 2.428 58 685 53 642 5 043 16.3 13.3 3.0 VERMONT 25.940 17.824 8.116 20 650 23 191 -2 541 5.1 4.0 1.1 VIRGIN ISLANDS 40.425 44.848 -4.423 1 885 10 281 -8 396 0.8 4.6 -3.8 REGION 1 328.961 433.833 -104.872 2 091 827 2 274 019 -182 192 559.8 700.6 -140.8 DELAWARE 25.713 22.060 3.653 34 265 33 884 381 9.3 8.0 1.3 DIST. OF COLUMBIA 40.146 38.903 1.243 27 569 30 875 -3 306 11.2 12.7 -1.5 MARYLAND 35.362 35.519 -0.157 149 825 138 190 11 635 49.9 46.5 3.4 PENNSYLVANIA 29.868 36.530 -6.662 565 702 545 430 20 272 176.3 198.9 -22.6 VIRGINIA 31.665 47.029 -15.364 125 508 120 906 4 602 37.9 55.0 -17.1 WEST VIRGINIA 30.901 45.037 -14.136 51 194 46 351 4 843 16.6 21.4 -4.8 REGION 2 193.655 225.078 -31.423 954 063 915 636 38 427 301.2 342.5 -41.3 ALABAMA 22.788 18.738 4.050 117 908 123 039 -5 131 25.6 22.1 3.5 FLORIDA 28.571 33.646 -5.075 314 028 307 999 6 029 80.0 100.2 -20.2 GEORGIA 32.540 32.011 0.529 280 031 309 367 -29 336 86.8 92.7 -5.9 KENTUCKY 27.883 29.823 -1.940 109 074 123 962 -14 888 31.7 38.6 -6.9 MISSISSIPPI 41.431 62.493 -21.062 53 817 52 048 1 769 20.8 31.7 -10.9 NORTH CAROLINA 30.729 46.025 -15.296 176 478 182 899 -6 421 51.0 79.2 -28.2 SOUTH CAROLINA 36.226 58.671 -22.445 115 440 115 731 -291 42.0 68.2 -26.2 TENNESSEE 29.832 46.173 -16.341 157 427 132 869 24 558 47.2 61.3 -14.1 REGION 3 250.000 327.580 -77.580 1 324 203 1 347 914 -23 711 385.1 494.0 -150.2 ARKANSAS 39.424 74.284 -34.860 77 116 79 197 -2 081 30.6 53.6 -23.0 COLORADO 7.899 7.068 0.831 178 672 177 693 979 13.5 9.0 4.5 LOUISIANA 34.836 47.159 -12.323 79 464 88 539 -9 075 26.9 40.0 -13.1 MONTANA 29.756 48.959 -19.203 33 993 35 932 -1 939 9.8 16.6 -6.8 NEW MEXICO 30.455 26.967 3.488 50 408 50 945 -537 16.2 14.4 1.8 NORTH DAKOTA 30.172 35.294 -5.122 25 322 19 408 5 914 6.7 6.1 0.6 OKLAHOMA 30.322 34.420 -4.098 82 835 130 690 -47 855 23.5 41.4 -17.9 SOUTH DAKOTA 28.581 37.796 -9.215 11 700 10 581 1 119 3.2 3.9 -0.7 TEXAS 25.843 26.636 -0.793 844 527 810 329 34 198 212.1 208.0 4.1 UTAH 21.021 21.618 -0.597 98 306 85 246 13 060 19.9 18.0 1.9 WYOMING 36.175 55.407 -19.232 18 037 18 042 -5 6.3 10.7 -4.4 REGION 4 314.484 415.608 -101.124 1 500 380 1 506 602 -6 222 368.7 421.7 -53.0 ILLINOIS 32.022 41.382 -9.360 501 980 512 165 -10 185 165.5 221.4 -55.9 INDIANA 26.165 22.608 3.557 180 113 212 934 -32 821 46.8 46.7 0.1 IOWA 26.675 29.573 -2.898 141 421 114 859 26 562 33.0 29.9 3.1 KANSAS 30.517 31.320 -0.803 81 067 71 260 9 807 23.1 21.7 1.4 MICHIGAN 24.590 21.962 2.628 425 407 350 175 75 232 100.6 74.8 25.8 MINNESOTA 26.486 28.293 -1.807 284 698 263 954 20 744 72.1 72.2 -0.1 MISSOURI 21.228 18.653 2.575 183 435 189 080 -5 645 37.8 34.0 3.8 NEBRASKA 25.177 27.877 -2.700 39 929 35 789 4 140 9.6 9.6 0.0 OHIO 15.329 16.025 -0.696 323 615 632 715 -309 100 47.4 98.2 -50.8 WISCONSIN 18.872 20.429 -1.557 250 987 239 123 11 864 44.3 46.1 -1.8 REGION 5 247.061 258.122 -11.061 2 412 652 2 622 054 -209 402 580.2 654.6 -74.4 ALASKA 28.859 35.110 -6.251 41 186 43 988 -2 802 11.7 15.3 -3.6 ARIZONA 29.520 42.005 -12.485 193 450 173 572 19 878 54.0 67.7 -13.7 CALIFORNIA 25.851 46.257 -20.406 2 353 539 2 371 857 -18 318 579.1 1 035.1 -456.0 HAWAII 24.231 22.178 2.053 64 734 77 032 -12 298 15.3 16.8 -1.5 IDAHO 27.350 30.125 -2.775 63 401 62 644 757 16.2 17.8 -1.6 NEVADA 24.982 27.885 -2.903 133 454 117 198 16 256 31.5 31.5 0.0 OREGON 22.160 21.530 0.630 249 942 243 927 6 015 52.5 50.8 1.7 WASHINGTON 26.864 32.029 -5.165 432 169 399 557 32 612 105.8 118.4 -12.6 REGION 6 209.817 257.119 -47.302 3 531 875 3 489 775 42 100 866.1 1353.4 -487.3 NATIONAL TOTAL 1 543.98 1 917.34 -373.362 11 815 000 12 156 000 -341 000 3 061.1 3 966.8 -905.7 II-19 Attachment II TABLE 7B F Y 2 0 2 6 A L L O C A T I O N NON-MONETARY DETERMINATIONS FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 26.200 31.233 -5.033 119 004 104 806 14 198 30.0 30.7 -0.7 MAINE 45.271 47.554 -2.283 22 889 18 225 4 664 10.2 8.5 1.7 MASSACHUSETTS 52.538 108.339 -55.801 128 635 137 065 -8 430 71.7 156.8 -85.1 NEW HAMPSHIRE 34.645 31.352 3.293 23 971 22 375 1 596 9.1 7.7 1.4 NEW JERSEY 40.138 47.649 -7.511 193 848 140 747 53 101 87.0 74.7 12.3 NEW YORK 34.700 35.327 -0.627 276 636 231 396 45 240 100.2 86.6 13.6 PUERTO RICO 122.559 184.172 -61.613 30 767 10 785 19 982 41.1 22.0 19.1 RHODE ISLAND 37.441 44.847 -7.406 21 735 16 743 4 992 8.9 8.2 0.7 VERMONT 70.547 96.343 -25.796 6 438 6 308 130 4.3 5.8 -1.5 VIRGIN ISLANDS 165.024 224.557 -59.533 523 450 73 0.9 1.0 -0.1 REGION 1 629.063 851.373 -222.310 824 446 688 900 135 546 363.4 402.0 -38.6 DELAWARE 38.189 32.409 5.780 11 040 15 752 -4 712 4.5 5.5 -1.0 DIST. OF COLUMBIA 71.013 83.097 -12.084 16 244 27 778 -11 534 11.7 24.4 -12.7 MARYLAND 34.257 61.159 -26.902 72 415 81 539 -9 124 23.3 47.2 -23.9 PENNSYLVANIA 44.151 60.340 -16.189 341 159 243 119 98 040 157.2 146.5 10.7 VIRGINIA 53.084 55.219 -2.135 84 023 72 303 11 720 42.5 38.6 3.9 WEST VIRGINIA 48.163 73.519 -25.356 30 726 24 245 6 481 15.5 18.3 -2.8 REGION 2 288.857 365.743 -76.886 555 607 464 736 90 871 254.7 280.5 -25.8 ALABAMA 11.634 11.301 0.333 333 927 112 526 221 401 37.0 12.2 24.8 FLORIDA 53.495 88.788 -35.293 213 384 119 032 94 352 101.8 102.2 -0.4 GEORGIA 28.366 18.338 10.028 126 613 131 230 -4 617 34.2 22.5 11.7 KENTUCKY 34.288 28.642 5.646 68 782 75 923 -7 141 24.6 22.7 1.9 MISSISSIPPI 35.079 30.216 4.863 48 212 50 344 -2 132 15.8 14.8 1.0 NORTH CAROLINA 42.838 60.316 -17.478 141 040 89 144 51 896 56.8 50.6 6.2 SOUTH CAROLINA 29.891 24.379 5.512 88 202 78 188 10 014 26.5 19.2 7.3 TENNESSEE 43.449 53.553 -10.104 105 741 52 953 52 788 46.2 28.3 17.9 REGION 3 279.040 315.533 -36.493 1 125 901 709 340 416 561 342.9 272.5 44.6 ARKANSAS 41.541 41.265 0.276 36 786 28 553 8 233 15.4 10.7 4.7 COLORADO 117.279 162.113 -44.834 210 818 178 620 32 198 235.9 207.3 28.6 LOUISIANA 36.348 33.548 2.800 78 022 60 822 17 200 27.5 19.6 7.9 MONTANA 53.256 66.715 -13.459 37 967 15 101 22 866 19.5 9.5 10.0 NEW MEXICO 22.958 29.342 -6.384 46 775 43 750 3 025 11.3 13.5 -2.2 NORTH DAKOTA 41.858 39.966 1.892 17 607 13 249 4 358 6.5 4.7 1.8 OKLAHOMA 41.999 57.501 -15.502 67 752 54 488 13 264 26.6 28.8 -2.2 SOUTH DAKOTA 39.123 44.835 -5.712 7 846 6 888 958 3.0 3.0 0.0 TEXAS 27.188 30.128 -2.940 575 494 477 275 98 219 152.1 138.6 13.5 UTAH 30.876 28.389 2.487 100 535 85 664 14 871 29.9 23.8 6.1 WYOMING 16.975 19.133 -2.158 15 564 13 889 1 675 2.6 2.8 -0.2 REGION 4 469.401 552.935 -83.534 1 195 166 978 299 216 867 530.3 462.3 68.0 ILLINOIS 39.163 47.584 -8.421 198 360 193 608 4 752 80.0 96.2 -16.2 INDIANA 69.985 142.628 -72.643 155 442 161 330 -5 888 108.1 223.2 -115.1 IOWA 43.208 64.317 -21.109 49 026 39 786 9 240 18.5 22.5 -4.0 KANSAS 43.909 46.768 -2.859 58 341 47 338 11 003 23.9 21.5 2.4 MICHIGAN 32.582 31.618 0.964 574 921 524 646 50 275 180.2 161.4 18.8 MINNESOTA 34.242 38.063 -3.821 136 599 115 934 20 665 44.7 42.7 2.0 MISSOURI 41.649 46.718 -5.069 152 240 117 937 34 303 61.5 53.1 8.4 NEBRASKA 54.810 76.714 -21.904 46 259 37 260 8 999 24.2 27.6 -3.4 OHIO 33.912 34.917 -1.005 240 611 158 455 82 156 77.9 53.6 24.3 WISCONSIN 34.985 34.577 0.408 212 092 187 374 24 718 69.3 61.2 8.1 REGION 5 428.445 563.904 -135.459 1 823 891 1 583 668 240 223 688.3 763.0 -74.7 ALASKA 44.044 76.207 -32.163 31 081 29 480 1 601 13.5 22.3 -8.8 ARIZONA 62.956 104.780 -41.824 93 579 72 034 21 545 55.7 70.1 -14.4 CALIFORNIA 51.417 84.168 -32.751 851 495 813 785 37 710 416.7 646.2 -229.5 HAWAII 61.059 80.237 -19.178 21 585 20 736 849 12.9 16.4 -3.5 IDAHO 48.513 70.967 -22.454 40 077 33 924 6 153 18.1 22.7 -4.6 NEVADA 32.591 44.235 -11.644 91 266 118 654 -27 388 28.1 50.6 -22.5 OREGON 41.147 56.249 -15.102 133 056 86 776 46 280 51.9 47.2 4.7 WASHINGTON 38.667 45.018 -6.351 289 850 236 668 53 182 102.2 98.6 3.6 REGION 6 380.394 561.861 -181.467 1 551 989 1 412 057 139 932 699.1 974.1 -275.0 NATIONAL TOTAL 2 475.20 3 211.35 -736.149 7 077 000 5 837 000 1 240 000 2 878.7 3 154.4 -275.7 II-20 Attachment II TABLE 7C F Y 2 0 2 6 A L L O C A T I O N APPEALS FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 159.171 185.755 -26.584 25 280 19 555 5 725 38.7 34.0 4.7 MAINE 188.803 209.962 -21.159 4 654 3 819 835 8.6 7.9 0.7 MASSACHUSETTS 174.228 350.791 -176.563 21 611 33 005 -11 394 40.0 122.3 -82.3 NEW HAMPSHIRE 190.337 271.144 -80.807 2 580 2 088 492 5.4 6.2 -0.8 NEW JERSEY 163.972 224.302 -60.330 40 508 34 178 6 330 74.2 85.4 -11.2 NEW YORK 184.690 247.616 -62.926 30 208 26 575 3 633 58.2 69.7 -11.5 PUERTO RICO 319.457 668.194 -348.737 3 200 3 007 193 11.1 22.3 -11.2 RHODE ISLAND 163.049 192.593 -29.544 4 777 4 033 744 8.6 8.4 0.2 VERMONT 297.240 483.543 -186.303 764 830 -66 2.2 3.9 -1.7 VIRGIN ISLANDS 162.410 187.643 -25.233 206 29 177 0.3 0.1 0.2 REGION 1 2 003.357 3 021.543 -1 018.186 133 788 127 119 6 669 247.3 360.2 -112.9 DELAWARE 167.459 198.907 -31.448 2 988 2 592 396 5.3 5.5 -0.2 DIST. OF COLUMBIA 233.320 235.691 -2.371 1 316 907 409 3.1 2.3 0.8 MARYLAND 297.789 699.792 -402.003 10 488 6 423 4 065 29.4 42.6 -13.2 PENNSYLVANIA 157.279 193.838 -36.559 81 658 75 114 6 544 134.0 145.4 -11.4 VIRGINIA 81.614 165.353 -83.739 50 076 41 896 8 180 39.0 67.0 -28.0 WEST VIRGINIA 239.514 371.906 -132.392 3 211 2 665 546 8.1 10.2 -2.1 REGION 2 1 176.975 1 865.487 -688.512 149 737 129 597 20 140 218.9 273.0 -54.1 ALABAMA 155.909 208.516 -52.607 25 570 15 516 10 054 38.0 31.0 7.0 FLORIDA 173.354 191.609 -18.255 38 257 32 692 5 565 59.2 60.6 -1.4 GEORGIA 162.563 252.495 -89.932 49 299 29 715 19 584 76.3 70.2 6.1 KENTUCKY 168.088 178.731 -10.643 18 171 16 838 1 333 31.8 31.4 0.4 MISSISSIPPI 196.636 211.307 -14.671 9 669 9 285 384 17.8 19.1 -1.3 NORTH CAROLINA 210.978 318.210 -107.232 19 562 16 541 3 021 38.8 49.5 -10.7 SOUTH CAROLINA 202.746 301.969 -99.223 10 006 8 845 1 161 20.4 26.8 -6.4 TENNESSEE 141.136 151.988 -10.852 22 798 19 482 3 316 32.3 29.6 2.7 REGION 3 1 411.410 1 814.825 -403.415 193 332 148 914 44 418 314.6 318.2 -57.7 ARKANSAS 185.402 257.002 -71.600 6 285 6 902 -617 11.7 16.2 -4.5 COLORADO 93.590 112.824 -19.234 22 776 14 865 7 911 20.3 12.0 8.3 LOUISIANA 164.846 162.403 2.443 15 710 17 962 -2 252 25.1 28.0 -2.9 MONTANA 292.747 998.338 -705.591 528 884 -356 1.5 8.3 -6.8 NEW MEXICO 154.813 167.880 -13.067 8 151 7 033 1 118 13.3 12.4 0.9 NORTH DAKOTA 194.625 257.443 -62.818 2 915 2 148 767 5.0 4.9 0.1 OKLAHOMA 160.026 182.774 -22.748 13 173 12 805 368 19.7 21.5 -1.8 SOUTH DAKOTA 189.487 228.250 -38.763 593 556 37 1.1 1.2 -0.1 TEXAS 144.156 148.081 -3.925 132 248 149 694 -17 446 185.3 213.7 -28.4 UTAH 164.884 150.398 14.486 10 811 8 751 2 060 17.2 12.9 4.3 WYOMING 276.745 495.194 -218.449 1 295 1 025 270 3.5 5.4 -1.9 REGION 4 2 021.321 3 160.587 -1139.266 214 485 222 625 -8 140 303.7 336.5 -32.8 ILLINOIS 115.749 135.158 -19.409 56 303 59 922 -3 619 67.1 84.6 -17.5 INDIANA 166.351 217.674 -51.323 16 400 15 912 488 27.1 33.6 -6.5 IOWA 180.351 207.195 -26.844 12 051 12 906 -855 19.0 23.6 -4.6 KANSAS 258.767 420.008 -161.241 7 604 6 331 1 273 18.4 25.8 -7.4 MICHIGAN 196.490 345.177 -148.687 42 792 31 756 11 036 80.9 106.7 -25.8 MINNESOTA 192.041 255.305 -63.264 17 599 14 867 2 732 32.3 36.7 -4.4 MISSOURI 158.434 137.976 20.458 21 030 23 072 -2 042 32.3 30.7 1.6 NEBRASKA 163.007 214.689 -51.682 5 659 5 024 635 8.8 10.4 -1.6 OHIO 140.998 152.851 -11.853 21 833 16 773 5 060 29.4 24.8 4.6 WISCONSIN 157.197 142.324 14.873 20 920 20 308 612 30.7 27.3 3.4 REGION 5 1 729.385 2 228.357 -498.972 222 191 206 871 15 320 346.0 404.2 -58.2 ALASKA 193.755 234.750 -40.995 884 699 185 1.7 1.6 0.1 ARIZONA 122.085 116.203 5.882 14 794 13 884 910 17.1 15.0 2.1 CALIFORNIA 153.141 178.483 -25.342 284 816 261 688 23 128 415.1 440.7 -25.6 HAWAII 111.507 138.884 -27.377 3 159 3 472 -313 3.4 4.7 -1.3 IDAHO 202.963 293.051 -90.088 3 547 3 099 448 6.7 8.6 -1.9 NEVADA 258.996 553.363 -294.367 7 926 2 451 5 475 19.4 13.1 6.3 OREGON 185.837 294.412 -108.575 13 009 16 203 -3 194 22.9 46.1 -23.2 WASHINGTON 75.126 71.519 3.607 48 332 44 378 3 954 33.1 29.4 3.7 REGION 6 1 303.410 1 880.665 -577.255 376 467 345 874 30 593 519.4 559.2 -39.8 NATIONAL TOTAL 9 645.86 13 971.46 -4325.606 1 290 000 1 181 000 109 000 1 949.9 2 251.3 -301.4 II-21 Attachment II TABLE 7D F Y 2 0 2 6 A L L O C A T I O N WEEKS CLAIMED FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 2.557 3.989 -1.432 1 387 626 1 398 113 -10 487 34.1 52.3 -18.2 MAINE 2.013 2.260 -0.247 301 997 299 801 2 196 6.0 6.7 -0.7 MASSACHUSETTS 0.870 0.810 0.060 3 424 432 3 677 735 -253 303 31.6 31.5 0.1 NEW HAMPSHIRE 3.267 6.450 -3.183 153 017 132 883 20 134 5.5 9.4 -3.9 NEW JERSEY 1.294 1.324 -0.030 5 413 541 5 419 280 -5 739 78.3 79.9 -1.6 NEW YORK 1.512 1.773 -0.261 8 351 878 8 665 767 -313 889 131.8 162.8 -31.0 PUERTO RICO 4.476 8.346 -3.870 748 038 853 490 -105 452 36.5 79.0 -42.5 RHODE ISLAND 1.454 1.378 0.076 520 120 495 346 24 774 8.3 7.4 0.9 VERMONT 2.839 3.414 -0.575 138 207 155 475 -17 268 3.8 5.1 -1.3 VIRGIN ISLANDS 11.751 23.664 -11.913 13 145 12 832 313 1.6 3.1 -1.5 REGION 1 32.033 53.408 -21.375 20 452 001 21 110 722 -658 721 337.5 437.2 -99.7 DELAWARE 1.524 1.390 0.134 283 502 240 888 42 614 4.6 3.6 1.0 DIST. OF COLUMBIA 1.187 1.137 0.050 295 256 247 679 47 577 3.6 3.0 0.6 MARYLAND 2.437 4.952 -2.515 1 169 942 1 058 455 111 487 26.8 49.6 -22.8 PENNSYLVANIA 1.895 2.266 -0.371 4 886 585 4 512 771 373 814 96.6 102.1 -5.5 VIRGINIA 1.714 2.045 -0.331 937 582 861 253 76 329 15.3 17.0 -1.7 WEST VIRGINIA 2.470 4.720 -2.250 443 657 419 413 24 244 11.5 20.3 -8.8 REGION 2 11.227 16.510 -5.283 8 016 524 7 340 459 676 065 158.4 195.6 -37.2 ALABAMA 3.395 5.470 -2.075 438 880 400 369 38 511 14.2 21.0 -6.8 FLORIDA 1.894 2.611 -0.717 1 690 590 1 967 024 -276 434 28.6 49.7 -21.1 GEORGIA 1.617 1.247 0.370 1 508 844 1 812 630 -303 786 23.2 21.2 2.0 KENTUCKY 2.160 2.847 -0.687 435 476 491 630 -56 154 9.8 14.6 -4.8 MISSISSIPPI 3.424 6.387 -2.963 310 120 298 825 11 295 9.9 18.6 -8.7 NORTH CAROLINA 2.157 3.859 -1.702 1 065 717 1 032 197 33 520 21.6 37.5 -15.9 SOUTH CAROLINA 2.436 2.864 -0.428 715 021 707 659 7 362 17.5 20.4 -2.9 TENNESSEE 2.287 4.123 -1.836 919 312 771 100 148 212 21.1 31.8 -10.7 REGION 3 19.370 29.408 -10.038 7 083 960 7 481 434 -397 474 145.9 214.8 -106.1 ARKANSAS 3.226 5.951 -2.725 430 506 438 919 -8 413 14.0 23.8 -9.8 COLORADO 0.405 0.423 -0.018 1 553 442 1 562 290 -8 848 6.0 4.7 1.3 LOUISIANA 0.350 0.669 -0.319 556 264 600 942 -44 678 1.9 3.9 -2.0 MONTANA 2.344 3.534 -1.190 334 062 312 010 22 052 7.6 10.4 -2.8 NEW MEXICO 1.839 1.819 0.020 518 737 500 595 18 142 10.0 9.6 0.4 NORTH DAKOTA 3.111 5.203 -2.092 166 425 153 538 12 887 4.5 7.1 -2.6 OKLAHOMA 2.244 2.827 -0.583 522 322 599 805 -77 483 11.0 15.6 -4.6 SOUTH DAKOTA 1.815 2.300 -0.485 82 698 76 372 6 326 1.5 1.7 -0.2 TEXAS 1.623 1.700 -0.077 7 235 334 6 765 959 469 375 114.1 110.9 3.2 UTAH 1.681 1.988 -0.307 650 331 601 117 49 214 10.5 11.7 -1.2 WYOMING 2.304 3.999 -1.695 106 126 112 245 -6 119 2.4 4.8 -2.4 REGION 4 20.942 30.413 -9.471 12 156 247 11 723 792 432 455 183.5 204.2 -20.7 ILLINOIS 1.781 2.072 -0.291 4 938 156 4 691 446 246 710 90.5 101.5 -11.0 INDIANA 1.468 1.593 -0.125 1 134 801 1 245 238 -110 437 16.5 19.2 -2.7 IOWA 1.954 3.077 -1.123 600 162 624 549 -24 387 10.3 16.9 -6.6 KANSAS 3.788 6.483 -2.695 403 232 407 992 -4 760 14.3 25.7 -11.4 MICHIGAN 1.932 2.384 -0.452 2 609 499 2 520 120 89 379 48.5 58.5 -10.0 MINNESOTA 1.987 2.921 -0.934 2 849 710 2 667 055 182 655 54.1 75.3 -21.2 MISSOURI 3.248 5.507 -2.259 1 000 809 975 992 24 817 31.5 51.8 -20.3 NEBRASKA 1.612 1.938 -0.326 257 543 225 866 31 677 4.0 4.2 -0.2 OHIO 1.545 1.140 0.405 2 228 340 2 343 672 -115 332 32.9 25.9 7.0 WISCONSIN 1.298 1.480 -0.182 1 405 552 1 398 402 7 150 17.0 19.6 -2.6 REGION 5 20.613 28.595 -7.982 17 427 804 17 100 332 327 472 319.6 398.6 -79.0 ALASKA 1.796 2.347 -0.551 246 708 264 876 -18 168 4.4 6.2 -1.8 ARIZONA 2.472 4.074 -1.602 1 257 479 1 202 642 54 837 29.4 45.5 -16.1 CALIFORNIA 1.589 1.963 -0.374 20 306 610 21 090 843 -784 233 307.1 390.6 -83.5 HAWAII 1.819 1.924 -0.105 401 608 378 543 23 065 7.1 7.2 -0.1 IDAHO 1.925 2.970 -1.045 326 702 340 832 -14 130 5.9 9.6 -3.7 NEVADA 1.616 1.812 -0.196 1 175 198 1 008 604 166 594 18.0 17.6 0.4 OREGON 2.281 4.676 -2.395 1 626 460 1 692 505 -66 045 35.1 76.5 -41.4 WASHINGTON 1.934 2.838 -0.904 3 122 699 2 864 416 258 283 55.1 75.2 -20.1 REGION 6 15.432 22.604 -7.172 28 463 464 28 843 261 -379 797 462.1 628.4 -166.3 NATIONAL TOTAL 119.62 180.94 -61.321 93 600 000 93 600 000 0 1 607.0 2 078.8 -471.8 II-22 Attachment II TABLE 7E F Y 2 0 2 6 A L L O C A T I O N WAGE RECORDS FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 0.010 0.018 -0.008 9 695 850 9 568 784 127 066 0.9 1.6 -0.7 MAINE 0.023 0.031 -0.008 3 071 700 2 971 473 100 227 0.7 0.9 -0.2 MASSACHUSETTS 0.065 0.121 -0.056 16 823 869 17 200 700 -376 831 11.6 22.0 -10.4 NEW HAMPSHIRE 0.025 0.030 -0.005 3 223 559 3 209 445 14 114 0.9 1.1 -0.2 NEW JERSEY 0.024 0.023 0.001 19 720 345 19 756 191 -35 846 5.3 5.1 0.2 NEW YORK 0.005 0.012 -0.007 46 242 593 45 295 591 947 002 2.4 5.8 -3.4 PUERTO RICO 0.053 0.051 0.002 3 486 989 3 389 337 97 652 2.0 1.9 0.1 RHODE ISLAND 0.078 0.080 -0.002 2 341 454 2 336 052 5 402 2.0 2.0 0.0 VERMONT 0.232 0.253 -0.021 1 538 571 1 361 003 177 568 3.4 3.3 0.1 VIRGIN ISLANDS 0.906 0.808 0.098 145 779 160 784 -15 005 1.3 1.3 0.0 REGION 1 1.421 1.427 -0.006 106 290 709 105 249 360 1 041 349 30.5 45.0 -14.5 DELAWARE 0.012 0.020 -0.008 2 061 022 2 298 833 -237 811 0.3 0.5 -0.2 DIST. OF COLUMBIA 0.025 0.038 -0.013 2 737 921 2 782 321 -44 400 0.7 1.1 -0.4 MARYLAND 0.204 0.411 -0.207 11 760 444 11 641 948 118 496 22.6 45.3 -22.7 PENNSYLVANIA 0.033 0.053 -0.020 27 836 956 27 832 702 4 254 9.6 14.7 -5.1 VIRGINIA 0.058 0.081 -0.023 18 522 329 18 319 509 202 820 10.2 14.4 -4.2 WEST VIRGINIA 0.061 0.077 -0.016 3 151 205 3 143 017 8 188 2.0 2.5 -0.5 REGION 2 0.393 0.680 -0.287 66 069 877 66 018 330 51 547 45.4 78.5 -33.1 ALABAMA 0.017 0.018 -0.001 9 829 345 9 754 518 74 827 1.6 1.7 -0.1 FLORIDA 0.030 0.040 -0.010 45 690 981 45 203 891 487 090 12.2 17.5 -5.3 GEORGIA 0.016 0.010 0.006 22 574 706 23 284 449 -709 743 3.4 2.2 1.2 KENTUCKY 0.022 0.055 -0.033 9 230 770 9 283 220 -52 450 2.1 5.3 -3.2 MISSISSIPPI 0.040 0.046 -0.006 5 582 246 5 564 219 18 027 2.1 2.5 -0.4 NORTH CAROLINA 0.027 0.023 0.004 16 385 613 22 568 700 -6 183 087 4.2 4.9 -0.7 SOUTH CAROLINA 0.027 0.016 0.011 10 696 072 10 555 049 141 023 2.9 1.7 1.2 TENNESSEE 0.031 0.031 0.000 13 054 224 13 799 236 -745 012 4.1 4.3 -0.2 REGION 3 0.210 0.239 -0.029 133 043 957 140 013 282 -6 969 325 32.6 40.1 -40.6 ARKANSAS 0.066 0.087 -0.021 6 089 321 6 055 986 33 335 4.0 4.8 -0.8 COLORADO 0.294 0.169 0.125 12 843 442 12 956 934 -113 492 36.0 15.7 20.3 LOUISIANA 0.026 0.018 0.008 9 048 704 8 641 420 407 284 2.3 1.5 0.8 MONTANA 0.033 0.174 -0.141 2 385 569 2 382 092 3 477 0.8 3.9 -3.1 NEW MEXICO 0.081 0.102 -0.021 3 931 727 3 916 467 15 260 3.4 4.2 -0.8 NORTH DAKOTA 0.056 0.070 -0.014 2 014 904 1 972 046 42 858 1.0 1.2 -0.2 OKLAHOMA 0.118 0.127 -0.009 7 766 651 7 773 007 -6 356 8.6 9.1 -0.5 SOUTH DAKOTA 0.059 0.055 0.004 2 099 785 2 063 068 36 717 1.2 1.1 0.1 TEXAS 0.067 0.077 -0.010 64 841 031 64 362 341 478 690 42.2 47.8 -5.6 UTAH 0.091 0.101 -0.010 7 925 789 7 878 293 47 496 6.9 7.8 -0.9 WYOMING 0.080 0.128 -0.048 1 300 157 1 296 829 3 328 1.0 1.8 -0.8 REGION 4 0.971 1.108 -0.137 120 247 080 119 298 483 948 597 107.4 98.9 8.5 ILLINOIS 0.026 0.034 -0.008 27 879 352 27 963 812 -84 460 7.5 9.9 -2.4 INDIANA 0.002 0.003 -0.001 15 702 830 15 823 275 -120 445 0.3 0.5 -0.2 IOWA 0.090 0.097 -0.007 7 409 978 7 462 716 -52 738 5.8 6.4 -0.6 KANSAS 0.165 0.160 0.005 6 478 767 5 354 560 1 124 207 10.0 8.3 1.7 MICHIGAN 0.042 0.045 -0.003 20 527 001 20 509 170 17 831 8.3 9.0 -0.7 MINNESOTA 0.050 0.049 0.001 13 480 804 13 435 268 45 536 6.4 6.4 0.0 MISSOURI 0.048 0.062 -0.014 13 630 190 13 648 357 -18 167 6.3 8.2 -1.9 NEBRASKA 0.142 0.151 -0.009 4 113 978 3 913 444 200 534 5.6 5.7 -0.1 OHIO 0.010 0.036 -0.026 25 506 768 25 625 782 -119 014 2.4 8.9 -6.5 WISCONSIN 0.029 0.031 -0.002 13 861 157 13 749 358 111 799 3.8 4.0 -0.2 REGION 5 0.604 0.668 -0.064 148 590 825 147 485 742 1 105 083 56.4 67.3 -10.9 ALASKA 0.105 0.162 -0.057 1 522 525 1 507 857 14 668 1.6 2.4 -0.8 ARIZONA 0.039 0.066 -0.027 15 272 682 14 902 601 370 081 5.6 9.1 -3.5 CALIFORNIA 0.248 0.303 -0.055 109 162 598 108 589 811 572 787 257.7 310.4 -52.7 HAWAII 0.118 0.172 -0.054 2 882 724 2 755 753 126 971 3.3 4.7 -1.4 IDAHO 0.010 0.013 -0.003 4 003 862 3 975 399 28 463 0.4 0.5 -0.1 NEVADA 0.029 0.031 -0.002 7 112 606 7 734 220 -621 614 2.0 2.3 -0.3 OREGON 0.079 0.112 -0.033 8 678 882 9 378 614 -699 732 6.5 10.2 -3.7 WASHINGTON 0.007 0.000 0.007 18 444 673 16 959 548 1 485 125 1.2 0.0 1.2 REGION 6 0.635 0.859 -0.224 167 080 552 165 803 803 1 276 749 278.3 339.6 -61.3 NATIONAL TOTAL 4.23 4.98 -0.747 741 323 000 743 869 000 -2 546 000 550.6 669.4 -118.8 II-23 Attachment II TABLE 7F F Y 2 0 2 6 A L L O C A T I O N TAX FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 32.808 46.647 -13.839 128 347 123 817 4 530 40.5 54.1 -13.6 MAINE 31.204 41.214 -10.010 54 588 55 689 -1 101 16.8 22.6 -5.8 MASSACHUSETTS 12.045 14.007 -1.962 254 662 258 809 -4 147 32.6 38.3 -5.7 NEW HAMPSHIRE 33.841 40.247 -6.406 54 780 53 516 1 264 20.4 23.5 -3.1 NEW JERSEY 28.407 36.555 -8.148 284 832 282 216 2 616 90.4 114.9 -24.5 NEW YORK 29.173 32.632 -3.459 545 740 553 945 -8 205 166.1 191.5 -25.4 PUERTO RICO 53.484 115.000 -61.516 61 547 60 028 1 519 35.9 76.5 -40.6 RHODE ISLAND 30.303 37.132 -6.829 45 783 44 475 1 308 15.3 17.9 -2.6 VERMONT 35.073 46.875 -11.802 29 970 28 884 1 086 10.0 13.0 -3.0 VIRGIN ISLANDS 43.262 84.368 -41.106 4 668 4 505 163 2.1 3.8 -1.7 REGION 1 329.600 494.677 -165.077 1 464 917 1 465 884 -967 430.1 556.1 -126.0 DELAWARE 29.660 39.606 -9.946 36 929 39 554 -2 625 11.6 16.8 -5.2 DIST. OF COLUMBIA 48.879 73.376 -24.497 43 528 42 623 905 21.6 33.0 -11.4 MARYLAND 42.574 90.706 -48.132 158 355 156 760 1 595 63.5 134.7 -71.2 PENNSYLVANIA 30.305 40.186 -9.881 342 691 348 671 -5 980 108.4 139.9 -31.5 VIRGINIA 26.434 30.586 -4.152 265 217 265 206 11 66.9 78.5 -11.6 WEST VIRGINIA 45.830 83.254 -37.424 43 676 41 604 2 072 21.0 35.5 -14.5 REGION 2 223.682 357.714 -134.032 890 396 894 418 -4 022 293.0 438.4 -145.4 ALABAMA 31.323 40.339 -9.016 120 147 109 714 10 433 35.9 42.4 -6.5 FLORIDA 23.015 25.367 -2.352 730 330 710 235 20 095 149.9 174.3 -24.4 GEORGIA 24.369 28.155 -3.786 311 482 306 207 5 275 72.3 80.7 -8.4 KENTUCKY 33.034 40.894 -7.860 113 620 110 684 2 936 39.1 47.2 -8.1 MISSISSIPPI 32.406 46.237 -13.831 67 989 65 609 2 380 20.6 29.6 -9.0 NORTH CAROLINA 36.232 64.458 -28.226 327 365 293 290 34 075 111.5 177.8 -66.3 SOUTH CAROLINA 28.881 28.746 0.135 151 186 144 025 7 161 43.9 41.6 2.3 TENNESSEE 29.793 39.442 -9.649 171 905 164 345 7 560 51.5 64.7 -13.2 REGION 3 239.053 313.638 -74.585 1 994 024 1 904 109 89 915 524.7 658.3 -279.0 ARKANSAS 23.269 25.331 -2.062 81 568 83 823 -2 255 19.1 19.3 -0.2 COLORADO 6.719 9.389 -2.670 250 960 225 803 25 157 16.1 15.2 0.9 LOUISIANA 30.052 29.799 0.253 111 260 113 767 -2 507 32.5 32.5 0.0 MONTANA 14.786 13.106 1.680 55 248 53 829 1 419 7.9 6.7 1.2 NEW MEXICO 29.531 46.573 -17.042 56 025 57 064 -1 039 17.4 27.9 -10.5 NORTH DAKOTA 39.998 64.759 -24.761 28 782 28 228 554 10.1 16.3 -6.2 OKLAHOMA 27.204 33.085 -5.881 107 703 105 008 2 695 27.4 32.0 -4.6 SOUTH DAKOTA 31.472 43.206 -11.734 35 355 34 817 538 10.8 14.5 -3.7 TEXAS 28.900 32.059 -3.159 680 396 665 854 14 542 191.1 205.8 -14.7 UTAH 32.109 37.782 -5.673 114 093 110 849 3 244 35.3 41.0 -5.7 WYOMING 44.944 121.606 -76.662 27 403 26 881 522 12.0 34.8 -22.8 REGION 4 308.984 456.695 -147.711 1 548 793 1 505 923 42 870 379.7 446.0 -66.3 ILLINOIS 30.324 39.608 -9.284 347 323 345 819 1 504 108.4 143.1 -34.7 INDIANA 35.236 52.124 -16.888 153 564 151 687 1 877 53.7 76.7 -23.0 IOWA 29.679 33.021 -3.342 90 738 89 624 1 114 23.6 26.1 -2.5 KANSAS 35.382 48.285 -12.903 89 434 86 332 3 102 29.6 40.5 -10.9 MICHIGAN 30.991 39.758 -8.767 249 084 243 736 5 348 74.3 94.3 -20.0 MINNESOTA 29.428 31.736 -2.308 159 652 157 472 2 180 44.9 48.3 -3.4 MISSOURI 31.795 39.409 -7.614 198 130 192 803 5 327 61.1 73.2 -12.1 NEBRASKA 30.302 37.684 -7.382 64 806 64 343 463 18.7 23.4 -4.7 OHIO 28.865 32.594 -3.729 253 258 251 887 1 371 69.8 79.5 -9.7 WISCONSIN 31.115 42.856 -11.741 177 849 172 962 4 887 51.7 70.0 -18.3 REGION 5 313.117 397.075 -83.958 1 783 838 1 756 665 27 173 535.8 675.1 -139.3 ALASKA 41.715 73.316 -31.601 21 374 21 143 231 8.8 15.4 -6.6 ARIZONA 32.866 47.566 -14.700 178 733 171 740 6 993 55.5 75.9 -20.4 CALIFORNIA 5.104 4.811 0.293 1 658 397 1 662 206 -3 809 80.6 75.4 5.2 HAWAII 31.716 35.736 -4.020 41 049 40 422 627 12.7 14.2 -1.5 IDAHO 37.387 68.194 -30.807 84 410 80 518 3 892 29.5 51.9 -22.4 NEVADA 30.974 37.188 -6.214 103 621 99 036 4 585 30.3 35.5 -5.2 OREGON 30.391 37.228 -6.837 154 129 152 625 1 504 44.4 55.0 -10.6 WASHINGTON 33.936 53.797 -19.861 277 319 278 311 -992 85.8 138.5 -52.7 REGION 6 244.089 357.836 -113.747 2 519 032 2 506 001 13 031 347.6 461.8 -114.2 NATIONAL TOTAL 1 658.53 2 377.64 -719.110 10 201 000 10 033 000 168 000 2 510.9 3 235.7 -724.8 II-24 Attachment II TABLE 8A F Y 2 0 2 6 A L L O C A T I O N INITIAL CLAIMS FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 28.558 40.155 -28.9 171 795 216 585 -20.7 47.2 81.5 -42.1 MAINE 36.101 43.219 -16.5 33 547 32 901 2.0 11.9 14.0 -15.0 MASSACHUSETTS 17.403 14.696 18.4 334 011 490 875 -32.0 61.7 76.2 -19.0 NEW HAMPSHIRE 40.678 72.956 -44.2 24 672 23 185 6.4 11.0 18.5 -40.5 NEW JERSEY 26.155 31.403 -16.7 530 815 471 552 12.6 155.2 164.9 -5.9 NEW YORK 22.605 23.081 -2.1 844 106 870 516 -3.0 199.1 212.8 -6.4 PUERTO RICO 65.902 122.885 -46.4 71 661 81 291 -11.8 51.5 110.8 -53.5 RHODE ISLAND 25.194 22.766 10.7 58 685 53 642 9.4 16.3 13.3 22.6 VERMONT 25.940 17.824 45.5 20 650 23 191 -11.0 5.1 4.0 27.5 VIRGIN ISLANDS 40.425 44.848 -9.9 1 885 10 281 -81.7 0.8 4.6 -82.6 REGION 1 328.961 433.833 -24.2 2 091 827 2 274 019 -8.0 559.8 700.6 -20.1 DELAWARE 25.713 22.060 16.6 34 265 33 884 1.1 9.3 8.0 16.3 DIST. OF COLUMBIA 40.146 38.903 3.2 27 569 30 875 -10.7 11.2 12.7 -11.8 MARYLAND 35.362 35.519 -0.4 149 825 138 190 8.4 49.9 46.5 7.3 PENNSYLVANIA 29.868 36.530 -18.2 565 702 545 430 3.7 176.3 198.9 -11.4 VIRGINIA 31.665 47.029 -32.7 125 508 120 906 3.8 37.9 55.0 -31.1 WEST VIRGINIA 30.901 45.037 -31.4 51 194 46 351 10.4 16.6 21.4 -22.4 REGION 2 193.655 225.078 -14.0 954 063 915 636 4.2 301.2 342.5 -12.1 ALABAMA 22.788 18.738 21.6 117 908 123 039 -4.2 25.6 22.1 15.8 FLORIDA 28.571 33.646 -15.1 314 028 307 999 2.0 80.0 100.2 -20.2 GEORGIA 32.540 32.011 1.7 280 031 309 367 -9.5 86.8 92.7 -6.4 KENTUCKY 27.883 29.823 -6.5 109 074 123 962 -12.0 31.7 38.6 -17.9 MISSISSIPPI 41.431 62.493 -33.7 53 817 52 048 3.4 20.8 31.7 -34.4 NORTH CAROLINA 30.729 46.025 -33.2 176 478 182 899 -3.5 51.0 79.2 -35.6 SOUTH CAROLINA 36.226 58.671 -38.3 115 440 115 731 -0.3 42.0 68.2 -38.4 TENNESSEE 29.832 46.173 -35.4 157 427 132 869 18.5 47.2 61.3 -23.0 REGION 3 250.000 327.580 -23.7 1 324 203 1 347 914 -1.8 385.1 494.0 -22.0 ARKANSAS 39.424 74.284 -46.9 77 116 79 197 -2.6 30.6 53.6 -42.9 COLORADO 7.899 7.068 11.8 178 672 177 693 0.6 13.5 9.0 50.0 LOUISIANA 34.836 47.159 -26.1 79 464 88 539 -10.2 26.9 40.0 -32.8 MONTANA 29.756 48.959 -39.2 33 993 35 932 -5.4 9.8 16.6 -41.0 NEW MEXICO 30.455 26.967 12.9 50 408 50 945 -1.1 16.2 14.4 12.5 NORTH DAKOTA 30.172 35.294 -14.5 25 322 19 408 30.5 6.7 6.1 9.8 OKLAHOMA 30.322 34.420 -11.9 82 835 130 690 -36.6 23.5 41.4 -43.2 SOUTH DAKOTA 28.581 37.796 -24.4 11 700 10 581 10.6 3.2 3.9 -17.9 TEXAS 25.843 26.636 -3.0 844 527 810 329 4.2 212.1 208.0 2.0 UTAH 21.021 21.618 -2.8 98 306 85 246 15.3 19.9 18.0 10.6 WYOMING 36.175 55.407 -34.7 18 037 18 042 0.0 6.3 10.7 -41.1 REGION 4 314.484 415.608 -24.3 1 500 380 1 506 602 -0.4 368.7 421.7 -12.6 ILLINOIS 32.022 41.382 -22.6 501 980 512 165 -2.0 165.5 221.4 -25.2 INDIANA 26.165 22.608 15.7 180 113 212 934 -15.4 46.8 46.7 0.2 IOWA 26.675 29.573 -9.8 141 421 114 859 23.1 33.0 29.9 10.4 KANSAS 30.517 31.320 -2.6 81 067 71 260 13.8 23.1 21.7 6.5 MICHIGAN 24.590 21.962 12.0 425 407 350 175 21.5 100.6 74.8 34.5 MINNESOTA 26.486 28.293 -6.4 284 698 263 954 7.9 72.1 72.2 -0.1 MISSOURI 21.228 18.653 13.8 183 435 189 080 -3.0 37.8 34.0 11.2 NEBRASKA 25.177 27.877 -9.7 39 929 35 789 11.6 9.6 9.6 0.0 OHIO 15.329 16.025 -4.3 323 615 632 715 -48.9 47.4 98.2 -51.7 WISCONSIN 18.872 20.429 -7.6 250 987 239 123 5.0 44.3 46.1 -3.9 REGION 5 247.061 258.122 -4.3 2 412 652 2 622 054 -8.0 580.2 654.6 -11.4 ALASKA 28.859 35.110 -17.8 41 186 43 988 -6.4 11.7 15.3 -23.5 ARIZONA 29.520 42.005 -29.7 193 450 173 572 11.5 54.0 67.7 -20.2 CALIFORNIA 25.851 46.257 -44.1 2 353 539 2 371 857 -0.8 579.1 1035.1 -44.1 HAWAII 24.231 22.178 9.3 64 734 77 032 -16.0 15.3 16.8 -8.9 IDAHO 27.350 30.125 -9.2 63 401 62 644 1.2 16.2 17.8 -9.0 NEVADA 24.982 27.885 -10.4 133 454 117 198 13.9 31.5 31.5 0.0 OREGON 22.160 21.530 2.9 249 942 243 927 2.5 52.5 50.8 3.3 WASHINGTON 26.864 32.029 -16.1 432 169 399 557 8.2 105.8 118.4 -10.6 REGION 6 209.817 257.119 -18.4 3 531 875 3 489 775 1.2 866.1 1353.4 -36.0 NATIONAL TOTAL 1 543.98 1 917.34 -19.5 11 815 000 12 156 000 -2.8 3 061.1 3 966.8 -22.8 II-25 Attachment II TABLE 8B F Y 2 0 2 6 A L L O C A T I O N NON-MONETARY DETERMINATIONS FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 26.200 31.233 -16.1 119 004 104 806 13.5 30.0 30.7 -2.3 MAINE 45.271 47.554 -4.8 22 889 18 225 25.6 10.2 8.5 20.0 MASSACHUSETTS 52.538 108.339 -51.5 128 635 137 065 -6.2 71.7 156.8 -54.3 NEW HAMPSHIRE 34.645 31.352 10.5 23 971 22 375 7.1 9.1 7.7 18.2 NEW JERSEY 40.138 47.649 -15.8 193 848 140 747 37.7 87.0 74.7 16.5 NEW YORK 34.700 35.327 -1.8 276 636 231 396 19.6 100.2 86.6 15.7 PUERTO RICO 122.559 184.172 -33.5 30 767 10 785 185.3 41.1 22.0 86.8 RHODE ISLAND 37.441 44.847 -16.5 21 735 16 743 29.8 8.9 8.2 8.5 VERMONT 70.547 96.343 -26.8 6 438 6 308 2.1 4.3 5.8 -25.9 VIRGIN ISLANDS 165.024 224.557 -26.5 523 450 16.2 0.9 1.0 -10.0 REGION 1 629.063 851.373 -26.1 824 446 688 900 19.7 363.4 402.0 -9.6 DELAWARE 38.189 32.409 17.8 11 040 15 752 -29.9 4.5 5.5 -18.2 DIST. OF COLUMBIA 71.013 83.097 -14.5 16 244 27 778 -41.5 11.7 24.4 -52.0 MARYLAND 34.257 61.159 -44.0 72 415 81 539 -11.2 23.3 47.2 -50.6 PENNSYLVANIA 44.151 60.340 -26.8 341 159 243 119 40.3 157.2 146.5 7.3 VIRGINIA 53.084 55.219 -3.9 84 023 72 303 16.2 42.5 38.6 10.1 WEST VIRGINIA 48.163 73.519 -34.5 30 726 24 245 26.7 15.5 18.3 -15.3 REGION 2 288.857 365.743 -21.0 555 607 464 736 19.6 254.7 280.5 -9.2 ALABAMA 11.634 11.301 2.9 333 927 112 526 196.8 37.0 12.2 203.3 FLORIDA 53.495 88.788 -39.7 213 384 119 032 79.3 101.8 102.2 -0.4 GEORGIA 28.366 18.338 54.7 126 613 131 230 -3.5 34.2 22.5 52.0 KENTUCKY 34.288 28.642 19.7 68 782 75 923 -9.4 24.6 22.7 8.4 MISSISSIPPI 35.079 30.216 16.1 48 212 50 344 -4.2 15.8 14.8 6.8 NORTH CAROLINA 42.838 60.316 -29.0 141 040 89 144 58.2 56.8 50.6 12.3 SOUTH CAROLINA 29.891 24.379 22.6 88 202 78 188 12.8 26.5 19.2 38.0 TENNESSEE 43.449 53.553 -18.9 105 741 52 953 99.7 46.2 28.3 63.3 REGION 3 279.040 315.533 -11.6 1 125 901 709 340 58.7 342.9 272.5 25.8 ARKANSAS 41.541 41.265 0.7 36 786 28 553 28.8 15.4 10.7 43.9 COLORADO 117.279 162.113 -27.7 210 818 178 620 18.0 235.9 207.3 13.8 LOUISIANA 36.348 33.548 8.3 78 022 60 822 28.3 27.5 19.6 40.3 MONTANA 53.256 66.715 -20.2 37 967 15 101 151.4 19.5 9.5 105.3 NEW MEXICO 22.958 29.342 -21.8 46 775 43 750 6.9 11.3 13.5 -16.3 NORTH DAKOTA 41.858 39.966 4.7 17 607 13 249 32.9 6.5 4.7 38.3 OKLAHOMA 41.999 57.501 -27.0 67 752 54 488 24.3 26.6 28.8 -7.6 SOUTH DAKOTA 39.123 44.835 -12.7 7 846 6 888 13.9 3.0 3.0 0.0 TEXAS 27.188 30.128 -9.8 575 494 477 275 20.6 152.1 138.6 9.7 UTAH 30.876 28.389 8.8 100 535 85 664 17.4 29.9 23.8 25.6 WYOMING 16.975 19.133 -11.3 15 564 13 889 12.1 2.6 2.8 -7.1 REGION 4 469.401 552.935 -15.1 1 195 166 978 299 22.2 530.3 462.3 14.7 ILLINOIS 39.163 47.584 -17.7 198 360 193 608 2.5 80.0 96.2 -16.8 INDIANA 69.985 142.628 -50.9 155 442 161 330 -3.6 108.1 223.2 -51.6 IOWA 43.208 64.317 -32.8 49 026 39 786 23.2 18.5 22.5 -17.8 KANSAS 43.909 46.768 -6.1 58 341 47 338 23.2 23.9 21.5 11.2 MICHIGAN 32.582 31.618 3.0 574 921 524 646 9.6 180.2 161.4 11.6 MINNESOTA 34.242 38.063 -10.0 136 599 115 934 17.8 44.7 42.7 4.7 MISSOURI 41.649 46.718 -10.9 152 240 117 937 29.1 61.5 53.1 15.8 NEBRASKA 54.810 76.714 -28.6 46 259 37 260 24.2 24.2 27.6 -12.3 OHIO 33.912 34.917 -2.9 240 611 158 455 51.8 77.9 53.6 45.3 WISCONSIN 34.985 34.577 1.2 212 092 187 374 13.2 69.3 61.2 13.2 REGION 5 428.445 563.904 -24.0 1 823 891 1 583 668 15.2 688.3 763.0 -9.8 ALASKA 44.044 76.207 -42.2 31 081 29 480 5.4 13.5 22.3 -39.5 ARIZONA 62.956 104.780 -39.9 93 579 72 034 29.9 55.7 70.1 -20.5 CALIFORNIA 51.417 84.168 -38.9 851 495 813 785 4.6 416.7 646.2 -35.5 HAWAII 61.059 80.237 -23.9 21 585 20 736 4.1 12.9 16.4 -21.3 IDAHO 48.513 70.967 -31.6 40 077 33 924 18.1 18.1 22.7 -20.3 NEVADA 32.591 44.235 -26.3 91 266 118 654 -23.1 28.1 50.6 -44.5 OREGON 41.147 56.249 -26.8 133 056 86 776 53.3 51.9 47.2 10.0 WASHINGTON 38.667 45.018 -14.1 289 850 236 668 22.5 102.2 98.6 3.7 REGION 6 380.394 561.861 -32.3 1 551 989 1 412 057 9.9 699.1 974.1 -28.2 NATIONAL TOTAL 2 475.20 3 211.35 -22.9 7 077 000 5 837 000 21.2 2 878.7 3 154.4 -8.7 II-26 Attachment II TABLE 8C F Y 2 0 2 6 A L L O C A T I O N APPEALS FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 159.171 185.755 -14.3 25 280 19 555 29.3 38.7 34.0 13.8 MAINE 188.803 209.962 -10.1 4 654 3 819 21.9 8.6 7.9 8.9 MASSACHUSETTS 174.228 350.791 -50.3 21 611 33 005 -34.5 40.0 122.3 -67.3 NEW HAMPSHIRE 190.337 271.144 -29.8 2 580 2 088 23.6 5.4 6.2 -12.9 NEW JERSEY 163.972 224.302 -26.9 40 508 34 178 18.5 74.2 85.4 -13.1 NEW YORK 184.690 247.616 -25.4 30 208 26 575 13.7 58.2 69.7 -16.5 PUERTO RICO 319.457 668.194 -52.2 3 200 3 007 6.4 11.1 22.3 -50.2 RHODE ISLAND 163.049 192.593 -15.3 4 777 4 033 18.4 8.6 8.4 2.4 VERMONT 297.240 483.543 -38.5 764 830 -8.0 2.2 3.9 -43.6 VIRGIN ISLANDS 162.410 187.643 -13.4 206 29 610.3 0.3 0.1 -70.0 REGION 1 2 003.357 3 021.543 -33.7 133 788 127 119 5.2 247.3 360.2 -31.3 DELAWARE 167.459 198.907 -15.8 2 988 2 592 15.3 5.3 5.5 -3.6 DIST. OF COLUMBIA 233.320 235.691 -1.0 1 316 907 45.1 3.1 2.3 34.8 MARYLAND 297.789 699.792 -57.4 10 488 6 423 63.3 29.4 42.6 -31.0 PENNSYLVANIA 157.279 193.838 -18.9 81 658 75 114 8.7 134.0 145.4 -7.8 VIRGINIA 81.614 165.353 -50.6 50 076 41 896 19.5 39.0 67.0 -41.8 WEST VIRGINIA 239.514 371.906 -35.6 3 211 2 665 20.5 8.1 10.2 -20.6 REGION 2 1 176.975 1 865.487 -36.9 149 737 129 597 15.5 218.9 273.0 -19.8 ALABAMA 155.909 208.516 -25.2 25 570 15 516 64.8 38.0 31.0 22.6 FLORIDA 173.354 191.609 -9.5 38 257 32 692 17.0 59.2 60.6 -2.3 GEORGIA 162.563 252.495 -35.6 49 299 29 715 65.9 76.3 70.2 8.7 KENTUCKY 168.088 178.731 -6.0 18 171 16 838 7.9 31.8 31.4 1.3 MISSISSIPPI 196.636 211.307 -6.9 9 669 9 285 4.1 17.8 19.1 -6.8 NORTH CAROLINA 210.978 318.210 -33.7 19 562 16 541 18.3 38.8 49.5 -21.6 SOUTH CAROLINA 202.746 301.969 -32.9 10 006 8 845 13.1 20.4 26.8 -23.9 TENNESSEE 141.136 151.988 -7.1 22 798 19 482 17.0 32.3 29.6 9.1 REGION 3 1 411.410 1 814.825 -22.2 193 332 148 914 29.8 314.6 318.2 -1.1 ARKANSAS 185.402 257.002 -27.9 6 285 6 902 -8.9 11.7 16.2 -27.8 COLORADO 93.590 112.824 -17.0 22 776 14 865 53.2 20.3 12.0 69.2 LOUISIANA 164.846 162.403 1.5 15 710 17 962 -12.5 25.1 28.0 -10.4 MONTANA 292.747 998.338 -70.7 528 884 -40.3 1.5 8.3 -81.9 NEW MEXICO 154.813 167.880 -7.8 8 151 7 033 15.9 13.3 12.4 7.3 NORTH DAKOTA 194.625 257.443 -24.4 2 915 2 148 35.7 5.0 4.9 2.0 OKLAHOMA 160.026 182.774 -12.4 13 173 12 805 2.9 19.7 21.5 -8.4 SOUTH DAKOTA 189.487 228.250 -17.0 593 556 6.7 1.1 1.2 -8.3 TEXAS 144.156 148.081 -2.7 132 248 149 694 -11.7 185.3 213.7 -13.3 UTAH 164.884 150.398 9.6 10 811 8 751 23.5 17.2 12.9 33.3 WYOMING 276.745 495.194 -44.1 1 295 1 025 26.3 3.5 5.4 -35.2 REGION 4 2 021.321 3 160.587 -36.0 214 485 222 625 -3.7 303.7 336.5 -9.7 ILLINOIS 115.749 135.158 -14.4 56 303 59 922 -6.0 67.1 84.6 -20.7 INDIANA 166.351 217.674 -23.6 16 400 15 912 3.1 27.1 33.6 -19.3 IOWA 180.351 207.195 -13.0 12 051 12 906 -6.6 19.0 23.6 -19.5 KANSAS 258.767 420.008 -38.4 7 604 6 331 20.1 18.4 25.8 -28.7 MICHIGAN 196.490 345.177 -43.1 42 792 31 756 34.8 80.9 106.7 -24.2 MINNESOTA 192.041 255.305 -24.8 17 599 14 867 18.4 32.3 36.7 -12.0 MISSOURI 158.434 137.976 14.8 21 030 23 072 -8.9 32.3 30.7 5.2 NEBRASKA 163.007 214.689 -24.1 5 659 5 024 12.6 8.8 10.4 -15.4 OHIO 140.998 152.851 -7.8 21 833 16 773 30.2 29.4 24.8 18.5 WISCONSIN 157.197 142.324 10.5 20 920 20 308 3.0 30.7 27.3 12.5 REGION 5 1 729.385 2 228.357 -22.4 222 191 206 871 7.4 346.0 404.2 -14.4 ALASKA 193.755 234.750 -17.5 884 699 26.5 1.7 1.6 6.2 ARIZONA 122.085 116.203 5.1 14 794 13 884 6.6 17.1 15.0 14.0 CALIFORNIA 153.141 178.483 -14.2 284 816 261 688 8.8 415.1 440.7 -5.8 HAWAII 111.507 138.884 -19.7 3 159 3 472 -9.0 3.4 4.7 -27.7 IDAHO 202.963 293.051 -30.7 3 547 3 099 14.5 6.7 8.6 -22.1 NEVADA 258.996 553.363 -53.2 7 926 2 451 223.4 19.4 13.1 48.1 OREGON 185.837 294.412 -36.9 13 009 16 203 -19.7 22.9 46.1 -50.3 WASHINGTON 75.126 71.519 5.0 48 332 44 378 8.9 33.1 29.4 12.6 REGION 6 1 303.410 1 880.665 -30.7 376 467 345 874 8.8 519.4 559.2 -7.1 NATIONAL TOTAL 9 645.86 13 971.46 -31.0 1 290 000 1 181 000 9.2 1 949.9 2 251.3 -13.4 II-27 Attachment II TABLE 8D F Y 2 0 2 6 A L L O C A T I O N WEEKS CLAIMED FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 2.557 3.989 -35.9 1 387 626 1 398 113 -0.8 34.1 52.3 -34.8 MAINE 2.013 2.260 -10.9 301 997 299 801 0.7 6.0 6.7 -10.4 MASSACHUSETTS 0.870 0.810 7.4 3 424 432 3 677 735 -6.9 31.6 31.5 0.3 NEW HAMPSHIRE 3.267 6.450 -49.3 153 017 132 883 15.2 5.5 9.4 -41.5 NEW JERSEY 1.294 1.324 -2.3 5 413 541 5 419 280 -0.1 78.3 79.9 -2.0 NEW YORK 1.512 1.773 -14.7 8 351 878 8 665 767 -3.6 131.8 162.8 -19.0 PUERTO RICO 4.476 8.346 -46.4 748 038 853 490 -12.4 36.5 79.0 -53.8 RHODE ISLAND 1.454 1.378 5.5 520 120 495 346 5.0 8.3 7.4 12.2 VERMONT 2.839 3.414 -16.8 138 207 155 475 -11.1 3.8 5.1 -25.5 VIRGIN ISLANDS 11.751 23.664 -50.3 13 145 12 832 2.4 1.6 3.1 -48.4 REGION 1 32.033 53.408 -40.0 20 452 001 21 110 722 -3.1 337.5 437.2 -22.8 DELAWARE 1.524 1.390 9.6 283 502 240 888 17.7 4.6 3.6 27.8 DIST. OF COLUMBIA 1.187 1.137 4.4 295 256 247 679 19.2 3.6 3.0 20.0 MARYLAND 2.437 4.952 -50.8 1 169 942 1 058 455 10.5 26.8 49.6 -46.0 PENNSYLVANIA 1.895 2.266 -16.4 4 886 585 4 512 771 8.3 96.6 102.1 -5.4 VIRGINIA 1.714 2.045 -16.2 937 582 861 253 8.9 15.3 17.0 -10.0 WEST VIRGINIA 2.470 4.720 -47.7 443 657 419 413 5.8 11.5 20.3 -43.3 REGION 2 11.227 16.510 -32.0 8 016 524 7 340 459 9.2 158.4 195.6 -19.0 ALABAMA 3.395 5.470 -37.9 438 880 400 369 9.6 14.2 21.0 -32.4 FLORIDA 1.894 2.611 -27.5 1 690 590 1 967 024 -14.1 28.6 49.7 -42.5 GEORGIA 1.617 1.247 29.7 1 508 844 1 812 630 -16.8 23.2 21.2 9.4 KENTUCKY 2.160 2.847 -24.1 435 476 491 630 -11.4 9.8 14.6 -32.9 MISSISSIPPI 3.424 6.387 -46.4 310 120 298 825 3.8 9.9 18.6 -46.8 NORTH CAROLINA 2.157 3.859 -44.1 1 065 717 1 032 197 3.2 21.6 37.5 -42.4 SOUTH CAROLINA 2.436 2.864 -14.9 715 021 707 659 1.0 17.5 20.4 -14.2 TENNESSEE 2.287 4.123 -44.5 919 312 771 100 19.2 21.1 31.8 -33.6 REGION 3 19.370 29.408 -34.1 7 083 960 7 481 434 -5.3 145.9 214.8 -32.1 ARKANSAS 3.226 5.951 -45.8 430 506 438 919 -1.9 14.0 23.8 -41.2 COLORADO 0.405 0.423 -4.3 1 553 442 1 562 290 -0.6 6.0 4.7 27.7 LOUISIANA 0.350 0.669 -47.7 556 264 600 942 -7.4 1.9 3.9 -51.3 MONTANA 2.344 3.534 -33.7 334 062 312 010 7.1 7.6 10.4 -26.9 NEW MEXICO 1.839 1.819 1.1 518 737 500 595 3.6 10.0 9.6 4.2 NORTH DAKOTA 3.111 5.203 -40.2 166 425 153 538 8.4 4.5 7.1 -36.6 OKLAHOMA 2.244 2.827 -20.6 522 322 599 805 -12.9 11.0 15.6 -29.5 SOUTH DAKOTA 1.815 2.300 -21.1 82 698 76 372 8.3 1.5 1.7 -11.8 TEXAS 1.623 1.700 -4.5 7 235 334 6 765 959 6.9 114.1 110.9 2.9 UTAH 1.681 1.988 -15.4 650 331 601 117 8.2 10.5 11.7 -10.3 WYOMING 2.304 3.999 -42.4 106 126 112 245 -5.5 2.4 4.8 -50.0 REGION 4 20.942 30.413 -31.1 12 156 247 11 723 792 3.7 183.5 204.2 -10.1 ILLINOIS 1.781 2.072 -14.0 4 938 156 4 691 446 5.3 90.5 101.5 -10.8 INDIANA 1.468 1.593 -7.8 1 134 801 1 245 238 -8.9 16.5 19.2 -14.1 IOWA 1.954 3.077 -36.5 600 162 624 549 -3.9 10.3 16.9 -39.1 KANSAS 3.788 6.483 -41.6 403 232 407 992 -1.2 14.3 25.7 -44.4 MICHIGAN 1.932 2.384 -19.0 2 609 499 2 520 120 3.5 48.5 58.5 -17.1 MINNESOTA 1.987 2.921 -32.0 2 849 710 2 667 055 6.8 54.1 75.3 -28.2 MISSOURI 3.248 5.507 -41.0 1 000 809 975 992 2.5 31.5 51.8 -39.2 NEBRASKA 1.612 1.938 -16.8 257 543 225 866 14.0 4.0 4.2 -4.8 OHIO 1.545 1.140 35.5 2 228 340 2 343 672 -4.9 32.9 25.9 27.0 WISCONSIN 1.298 1.480 -12.3 1 405 552 1 398 402 0.5 17.0 19.6 -13.3 REGION 5 20.613 28.595 -27.9 17 427 804 17 100 332 1.9 319.6 398.6 -19.8 ALASKA 1.796 2.347 -23.5 246 708 264 876 -6.9 4.4 6.2 -29.0 ARIZONA 2.472 4.074 -39.3 1 257 479 1 202 642 4.6 29.4 45.5 -35.4 CALIFORNIA 1.589 1.963 -19.1 20 306 610 21 090 843 -3.7 307.1 390.6 -21.4 HAWAII 1.819 1.924 -5.5 401 608 378 543 6.1 7.1 7.2 -1.4 IDAHO 1.925 2.970 -35.2 326 702 340 832 -4.1 5.9 9.6 -38.5 NEVADA 1.616 1.812 -10.8 1 175 198 1 008 604 16.5 18.0 17.6 2.3 OREGON 2.281 4.676 -51.2 1 626 460 1 692 505 -3.9 35.1 76.5 -54.1 WASHINGTON 1.934 2.838 -31.9 3 122 699 2 864 416 9.0 55.1 75.2 -26.7 REGION 6 15.432 22.604 -31.7 28 463 464 28 843 261 -1.3 462.1 628.4 -26.5 NATIONAL TOTAL 119.62 180.94 -33.9 93 600 000 93 600 000 0.0 1 607.0 2 078.8 -22.7 II-28 Attachment II TABLE 8E F Y 2 0 2 6 A L L O C A T I O N WAGE RECORDS FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 0.010 0.018 -44.4 9 695 850 9 568 784 1.3 0.9 1.6 -43.8 MAINE 0.023 0.031 -25.8 3 071 700 2 971 473 3.4 0.7 0.9 -22.2 MASSACHUSETTS 0.065 0.121 -46.3 16 823 869 17 200 700 -2.2 11.6 22.0 -47.3 NEW HAMPSHIRE 0.025 0.030 -16.7 3 223 559 3 209 445 0.4 0.9 1.1 -18.2 NEW JERSEY 0.024 0.023 4.3 19 720 345 19 756 191 -0.2 5.3 5.1 3.9 NEW YORK 0.005 0.012 -58.3 46 242 593 45 295 591 2.1 2.4 5.8 -58.6 PUERTO RICO 0.053 0.051 3.9 3 486 989 3 389 337 2.9 2.0 1.9 5.3 RHODE ISLAND 0.078 0.080 -2.5 2 341 454 2 336 052 0.2 2.0 2.0 0.0 VERMONT 0.232 0.253 -8.3 1 538 571 1 361 003 13.0 3.4 3.3 3.0 VIRGIN ISLANDS 0.906 0.808 12.1 145 779 160 784 -9.3 1.3 1.3 0.0 REGION 1 1.421 1.427 -0.4 106 290 709 105 249 360 1.0 30.5 45.0 -32.2 DELAWARE 0.012 0.020 -40.0 2 061 022 2 298 833 -10.3 0.3 0.5 -40.0 DIST. OF COLUMBIA 0.025 0.038 -34.2 2 737 921 2 782 321 -1.6 0.7 1.1 -36.4 MARYLAND 0.204 0.411 -50.4 11 760 444 11 641 948 1.0 22.6 45.3 -50.1 PENNSYLVANIA 0.033 0.053 -37.7 27 836 956 27 832 702 0.0 9.6 14.7 -34.7 VIRGINIA 0.058 0.081 -28.4 18 522 329 18 319 509 1.1 10.2 14.4 -29.2 WEST VIRGINIA 0.061 0.077 -20.8 3 151 205 3 143 017 0.3 2.0 2.5 -20.0 REGION 2 0.393 0.680 -42.2 66 069 877 66 018 330 0.1 45.4 78.5 -42.2 ALABAMA 0.017 0.018 -5.6 9 829 345 9 754 518 0.8 1.6 1.7 -5.9 FLORIDA 0.030 0.040 -25.0 45 690 981 45 203 891 1.1 12.2 17.5 -30.3 GEORGIA 0.016 0.010 60.0 22 574 706 23 284 449 -3.0 3.4 2.2 54.5 KENTUCKY 0.022 0.055 -60.0 9 230 770 9 283 220 -0.6 2.1 5.3 -60.4 MISSISSIPPI 0.040 0.046 -13.0 5 582 246 5 564 219 0.3 2.1 2.5 -16.0 NORTH CAROLINA 0.027 0.023 17.4 16 385 613 22 568 700 -27.4 4.2 4.9 -14.3 SOUTH CAROLINA 0.027 0.016 68.8 10 696 072 10 555 049 1.3 2.9 1.7 70.6 TENNESSEE 0.031 0.031 0.0 13 054 224 13 799 236 -5.4 4.1 4.3 -4.7 REGION 3 0.210 0.239 -12.1 133 043 957 140 013 282 -5.0 32.6 40.1 -18.7 ARKANSAS 0.066 0.087 -24.1 6 089 321 6 055 986 0.6 4.0 4.8 -16.7 COLORADO 0.294 0.169 74.0 12 843 442 12 956 934 -0.9 36.0 15.7 129.3 LOUISIANA 0.026 0.018 44.4 9 048 704 8 641 420 4.7 2.3 1.5 53.3 MONTANA 0.033 0.174 -81.0 2 385 569 2 382 092 0.1 0.8 3.9 -79.5 NEW MEXICO 0.081 0.102 -20.6 3 931 727 3 916 467 0.4 3.4 4.2 -19.0 NORTH DAKOTA 0.056 0.070 -20.0 2 014 904 1 972 046 2.2 1.0 1.2 -16.7 OKLAHOMA 0.118 0.127 -7.1 7 766 651 7 773 007 -0.1 8.6 9.1 -5.5 SOUTH DAKOTA 0.059 0.055 7.3 2 099 785 2 063 068 1.8 1.2 1.1 9.1 TEXAS 0.067 0.077 -13.0 64 841 031 64 362 341 0.7 42.2 47.8 -11.7 UTAH 0.091 0.101 -9.9 7 925 789 7 878 293 0.6 6.9 7.8 -11.5 WYOMING 0.080 0.128 -37.5 1 300 157 1 296 829 0.3 1.0 1.8 -44.4 REGION 4 0.971 1.108 -12.4 120 247 080 119 298 483 0.8 107.4 98.9 8.6 ILLINOIS 0.026 0.034 -23.5 27 879 352 27 963 812 -0.3 7.5 9.9 -24.2 INDIANA 0.002 0.003 -33.3 15 702 830 15 823 275 -0.8 0.3 0.5 -40.0 IOWA 0.090 0.097 -7.2 7 409 978 7 462 716 -0.7 5.8 6.4 -9.4 KANSAS 0.165 0.160 3.1 6 478 767 5 354 560 21.0 10.0 8.3 20.5 MICHIGAN 0.042 0.045 -6.7 20 527 001 20 509 170 0.1 8.3 9.0 -7.8 MINNESOTA 0.050 0.049 2.0 13 480 804 13 435 268 0.3 6.4 6.4 0.0 MISSOURI 0.048 0.062 -22.6 13 630 190 13 648 357 -0.1 6.3 8.2 -23.2 NEBRASKA 0.142 0.151 -6.0 4 113 978 3 913 444 5.1 5.6 5.7 -1.8 OHIO 0.010 0.036 -72.2 25 506 768 25 625 782 -0.5 2.4 8.9 -73.0 WISCONSIN 0.029 0.031 -6.5 13 861 157 13 749 358 0.8 3.8 4.0 -5.0 REGION 5 0.604 0.668 -9.6 148 590 825 147 485 742 0.7 56.4 67.3 -16.2 ALASKA 0.105 0.162 -35.2 1 522 525 1 507 857 1.0 1.6 2.4 -33.3 ARIZONA 0.039 0.066 -40.9 15 272 682 14 902 601 2.5 5.6 9.1 -38.5 CALIFORNIA 0.248 0.303 -18.2 109 162 598 108 589 811 0.5 257.7 310.4 -17.0 HAWAII 0.118 0.172 -31.4 2 882 724 2 755 753 4.6 3.3 4.7 -29.8 IDAHO 0.010 0.013 -23.1 4 003 862 3 975 399 0.7 0.4 0.5 -20.0 NEVADA 0.029 0.031 -6.5 7 112 606 7 734 220 -8.0 2.0 2.3 -13.0 OREGON 0.079 0.112 -29.5 8 678 882 9 378 614 -7.5 6.5 10.2 -36.3 WASHINGTON 0.007 0.000 DIV 0 18 444 673 16 959 548 8.8 1.2 0.0 DIV 0 REGION 6 0.635 0.859 -26.1 167 080 552 165 803 803 0.8 278.3 339.6 -18.1 NATIONAL TOTAL 4.23 4.98 -15.0 741 323 000 743 869 000 -0.3 550.6 669.4 -17.7 II-29 Attachment II TABLE 8F F Y 2 0 2 6 A L L O C A T I O N TAX FY 2026 FY 2025 MPU FY 2026 FY 2025 Workload FY 2026 FY 2025 Staffyrs STATE MPU MPU Difference Workload Workload Difference Staffyrs Staffyrs Difference CONNECTICUT 32.808 46.647 -29.7 128 347 123 817 3.7 40.5 54.1 -25.1 MAINE 31.204 41.214 -24.3 54 588 55 689 -2.0 16.8 22.6 -25.7 MASSACHUSETTS 12.045 14.007 -14.0 254 662 258 809 -1.6 32.6 38.3 -14.9 NEW HAMPSHIRE 33.841 40.247 -15.9 54 780 53 516 2.4 20.4 23.5 -13.2 NEW JERSEY 28.407 36.555 -22.3 284 832 282 216 0.9 90.4 114.9 -21.3 NEW YORK 29.173 32.632 -10.6 545 740 553 945 -1.5 166.1 191.5 -13.3 PUERTO RICO 53.484 115.000 -53.5 61 547 60 028 2.5 35.9 76.5 -53.1 RHODE ISLAND 30.303 37.132 -18.4 45 783 44 475 2.9 15.3 17.9 -14.5 VERMONT 35.073 46.875 -25.2 29 970 28 884 3.8 10.0 13.0 -23.1 VIRGIN ISLANDS 43.262 84.368 -48.7 4 668 4 505 3.6 2.1 3.8 -44.7 REGION 1 329.600 494.677 -33.4 1 464 917 1 465 884 -0.1 430.1 556.1 -22.7 DELAWARE 29.660 39.606 -25.1 36 929 39 554 -6.6 11.6 16.8 -31.0 DIST. OF COLUMBIA 48.879 73.376 -33.4 43 528 42 623 2.1 21.6 33.0 -34.5 MARYLAND 42.574 90.706 -53.1 158 355 156 760 1.0 63.5 134.7 -52.9 PENNSYLVANIA 30.305 40.186 -24.6 342 691 348 671 -1.7 108.4 139.9 -22.5 VIRGINIA 26.434 30.586 -13.6 265 217 265 206 0.0 66.9 78.5 -14.8 WEST VIRGINIA 45.830 83.254 -45.0 43 676 41 604 5.0 21.0 35.5 -40.8 REGION 2 223.682 357.714 -37.5 890 396 894 418 -0.4 293.0 438.4 -33.2 ALABAMA 31.323 40.339 -22.4 120 147 109 714 9.5 35.9 42.4 -15.3 FLORIDA 23.015 25.367 -9.3 730 330 710 235 2.8 149.9 174.3 -14.0 GEORGIA 24.369 28.155 -13.4 311 482 306 207 1.7 72.3 80.7 -10.4 KENTUCKY 33.034 40.894 -19.2 113 620 110 684 2.7 39.1 47.2 -17.2 MISSISSIPPI 32.406 46.237 -29.9 67 989 65 609 3.6 20.6 29.6 -30.4 NORTH CAROLINA 36.232 64.458 -43.8 327 365 293 290 11.6 111.5 177.8 -37.3 SOUTH CAROLINA 28.881 28.746 0.5 151 186 144 025 5.0 43.9 41.6 5.5 TENNESSEE 29.793 39.442 -24.5 171 905 164 345 4.6 51.5 64.7 -20.4 REGION 3 239.053 313.638 -23.8 1 994 024 1 904 109 4.7 524.7 658.3 -20.3 ARKANSAS 23.269 25.331 -8.1 81 568 83 823 -2.7 19.1 19.3 -1.0 COLORADO 6.719 9.389 -28.4 250 960 225 803 11.1 16.1 15.2 5.9 LOUISIANA 30.052 29.799 0.8 111 260 113 767 -2.2 32.5 32.5 0.0 MONTANA 14.786 13.106 12.8 55 248 53 829 2.6 7.9 6.7 17.9 NEW MEXICO 29.531 46.573 -36.6 56 025 57 064 -1.8 17.4 27.9 -37.6 NORTH DAKOTA 39.998 64.759 -38.2 28 782 28 228 2.0 10.1 16.3 -38.0 OKLAHOMA 27.204 33.085 -17.8 107 703 105 008 2.6 27.4 32.0 -14.4 SOUTH DAKOTA 31.472 43.206 -27.2 35 355 34 817 1.5 10.8 14.5 -25.5 TEXAS 28.900 32.059 -9.9 680 396 665 854 2.2 191.1 205.8 -7.1 UTAH 32.109 37.782 -15.0 114 093 110 849 2.9 35.3 41.0 -13.9 WYOMING 44.944 121.606 -63.0 27 403 26 881 1.9 12.0 34.8 -65.5 REGION 4 308.984 456.695 -32.3 1 548 793 1 505 923 2.8 379.7 446.0 -14.9 ILLINOIS 30.324 39.608 -23.4 347 323 345 819 0.4 108.4 143.1 -24.2 INDIANA 35.236 52.124 -32.4 153 564 151 687 1.2 53.7 76.7 -30.0 IOWA 29.679 33.021 -10.1 90 738 89 624 1.2 23.6 26.1 -9.6 KANSAS 35.382 48.285 -26.7 89 434 86 332 3.6 29.6 40.5 -26.9 MICHIGAN 30.991 39.758 -22.1 249 084 243 736 2.2 74.3 94.3 -21.2 MINNESOTA 29.428 31.736 -7.3 159 652 157 472 1.4 44.9 48.3 -7.0 MISSOURI 31.795 39.409 -19.3 198 130 192 803 2.8 61.1 73.2 -16.5 NEBRASKA 30.302 37.684 -19.6 64 806 64 343 0.7 18.7 23.4 -20.1 OHIO 28.865 32.594 -11.4 253 258 251 887 0.5 69.8 79.5 -12.2 WISCONSIN 31.115 42.856 -27.4 177 849 172 962 2.8 51.7 70.0 -26.1 REGION 5 313.117 397.075 -21.1 1 783 838 1 756 665 1.5 535.8 675.1 -20.6 ALASKA 41.715 73.316 -43.1 21 374 21 143 1.1 8.8 15.4 -42.9 ARIZONA 32.866 47.566 -30.9 178 733 171 740 4.1 55.5 75.9 -26.9 CALIFORNIA 5.104 4.811 6.1 1 658 397 1 662 206 -0.2 80.6 75.4 6.9 HAWAII 31.716 35.736 -11.2 41 049 40 422 1.6 12.7 14.2 -10.6 IDAHO 37.387 68.194 -45.2 84 410 80 518 4.8 29.5 51.9 -43.2 NEVADA 30.974 37.188 -16.7 103 621 99 036 4.6 30.3 35.5 -14.6 OREGON 30.391 37.228 -18.4 154 129 152 625 1.0 44.4 55.0 -19.3 WASHINGTON 33.936 53.797 -36.9 277 319 278 311 -0.4 85.8 138.5 -38.1 REGION 6 244.089 357.836 -31.8 2 519 032 2 506 001 0.5 347.6 461.8 -24.7 NATIONAL TOTAL 1 658.53 2 377.64 -30.2 10 201 000 10 033 000 1.7 2 510.9 3 235.7 -22.4 II-30