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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Notes to SEFA
Note 5: Unemployment Insurance Funds (Agency 320 only)

Use SEFA Note 5 to disclose the individual state and federal portions of the total expenditures for CFDA 17.225.

State unemployment tax revenues, government contributions, and non-profit contributions in lieu of state taxes (State Unemployment Insurance funds) are deposited into the Unemployment Trust Fund in the U.S Treasury. Use of these funds is restricted to pay benefits under the federally approved State Unemployment Law. State Unemployment Insurance and federal funds are reported in SEFA under CFDA 17.225.

Sample Disclosure Statement for SEFA Note 5: Unemployment Insurance Funds

Texas Workforce Commission’s portion in the amount of $2 billion is a reconciling item in the reconciliation of the SEFA to revenues in the fund financial statements.

Glenn Hegar
Texas Comptroller of Public Accounts
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