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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Miscellaneous Topics
Unemployment Insurance (Agency 320 Only)

State Unemployment Insurance (UI) funds consist of:

  • State unemployment tax revenues
  • Government contributions in lieu of state taxes
  • Non-profit contributions in lieu of state taxes

State UI funds must be deposited to the Unemployment Trust Fund in the U.S. Treasury for the sole purpose of paying benefits under the federally approved state unemployment law.

State UI funds, as well as federal funds, must be included in the total expenditures of CFDA 17.225, UI Program, in SEFA. Use SEFA Note 5 to disclose the individual state and federal portions of the total expenditures for CFDA 17.225.

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