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Reimbursements for Unemployment Compensation Payments (APS 003)

FPP A.035

Background

Reimbursement to TWC

The Texas Workforce Commission (TWC) pays unemployment compensation benefits to former state employees out of Unemployment Compensation Benefit Account Fund 0937.

All agencies and institutions must reimburse TWC from agency appropriations for 50 percent of the unemployment benefits paid on agencies’ behalf.

Note: This reimbursement to TWC’s general revenue (GR) dedicated account – Unemployment Compensation Special Administration, Account 0165 – will reduce your agency’s budget and cash, regardless of the salary funding source (GR, GR dedicated accounts or other special funds).

Agencies and institutions that fund salaries from GR dedicated accounts, federal funds or other special fund sources other than the GR must reimburse TWC for an additional 50 percent from the source’s fund cash, making the reimbursement from a special appropriation titled “Unemployment Reimbursement.”

Note: Gifts, grants and special fee accounts that are appropriated amounts above those provided in the method of finance section in the General Appropriations Act (GAA) are included as other special fund sources and require the additional 50 percent.

Agencies and institutions that pay salaries from local funds held outside the state treasury must reimburse TWC for 100 percent of unemployment benefits paid on behalf of those accounts.