Reimbursements for Unemployment Compensation Payments (APS 003)

Comptroller’s Requirements

Legal Requirements

The GAA directs the Comptroller’s office to determine the proportional amount of reimbursement or payment due from information provided by TWC. This information is determined from historical payroll files. To determine the fund source, the Comptroller’s office will extract data equivalent to the base period, defined in the Texas Unemployment Compensation Act, Section 201.011, Labor Code, as the four consecutive completed calendar quarters, prescribed by TWC, in the five consecutive completed calendar quarters before the first day of an individual’s benefit year.

Example

If the initial claim was made on Aug. 23, 2024, then the previous five completed quarters start on April 1, 2023. The quarters used to determine the base period in this example are the second, third and fourth quarters for calendar year 2023 and the first quarter for calendar year 2024.

Determining Fund Source

To determine the fund source for the base period, the Comptroller’s office will extract files from the current fiscal year plus the four prior fiscal quarters. If for some reason all or a portion of the base period is outside of this range, the fund source will default to local funds. Additionally, if claimants cannot be located on the Comptroller’s files, the fund source will default to local funds. Refer to CAPPS – Agency Procedures for Reimbursing TWC or USAS – Agency Procedures for Reimbursing TWC in this fiscal policy and procedure (FPP) for instructions on how to reclassify the fund source.

Reimbursing Appropriations

The Comptroller’s office has designated a separate appropriation for agencies to use when reimbursing TWC for the additional 50 percent reimbursement from GR dedicated accounts, federal funds or other special funds. The appropriation number is 90822 and its title is "Unemployment Reimbursement." This appropriation will act as a holding account for the additional 50 percent reimbursement to TWC.

The Comptroller’s office will follow up with delinquent agencies to ensure reimbursements are processed; see Comptroller Actions for Delinquent Reimbursements in this FPP for more information.