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Unemployment Insurance Program Letter No. 20-20, Change 1: Instructions for Reconciling Funds Made Available to States Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act - Section 2105

Summary

Unemployment Insurance Program Letter No. 20-20, Change 1, dated January 19, 2024 from Lenita Jacobs-Simmons, Deputy Assistant Secretary, Employment and Training Administration, U.S. Department of Labor, to State Workforce Agencies, instructing states how to reconcile funds received under Section 2105 of the CARES Act, which provided temporary full federal funding of the first week of regular unemployment compensation for states with no waiting week. It recounts that the Continued Assistance Act lowered reimbursement to 50 percent after December 31, 2020 and that the American Rescue Plan Act of 2021 restored 100 percent and extended it to weeks ending on or before September 6, 2021. States must reconcile ETA 2112 reports with drawdowns, return excess or double-reimbursed funds and submit the Section 2105 Information Collection form no later than June 30, 2024.

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                                                         CLASSIFICATION
   EMPLOYMENT AND TRAINING ADMINISTRATION                Unemployment Insurance
               ADVISORY SYSTEM                           CORRESPONDENCE SYMBOL
          U.S. DEPARTMENT OF LABOR                       OUI/DFAS
             Washington, D.C. 20210                      DATE
                                                         January 19, 2024


ADVISORY:            UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 20-20,
                     Change 1

TO:                  STATE WORKFORCE AGENCIES

FROM:                LENITA JACOBS-SIMMONS
                     Deputy Assistant Secretary

SUBJECT:             Instructions for Reconciling Funds Made Available to States Under the
                     Coronavirus Aid, Relief, and Economic Security (CARES) Act - Section
                     2105

1. Purpose. To provide states with instructions for reconciling funding under Section 2105 of
   the CARES Act, as amended: Temporary Full Federal Funding of the First Week of
   Compensable Regular Unemployment for States with No Waiting Week .

2. Action Requested. The U.S. Department of Labor’s (Department’s) Employment and
   Training Administration (ETA) requests that State Workforce Agency (SWA) Administrators
   provide the information in this Unemployment Insurance Program Letter (UIPL) and the
   Attachment to appropriate program, financial, and other SWA staff to reconcile the funding
   states received from the Department with the activity that has occurred under CARES Act
   Section 2105 provisions to date. States are expected to complete these reconciliation
   activities and provide all requested supporting documentation back to the Department
   no later than June 30, 2024.

3. Summary and Background.

   •   Summary - This UIPL provides direction and instruction to states on the process to
       reconcile funding associated with certain provisions of the CARES Act Section 2105, as
       amended, that provided relief to states to help offset the financial impacts of the
       coronavirus pandemic.

       States must complete reconciliation activities, ensure accuracy of ETA 2112 reports,
       follow instructions to request additional federal funds or return excess federal funds,
       submit the “Section 2105 Information Collection” form found in Attachment I to this
       UIPL, and ensure appropriate record maintenance and disposal of records.

       States are expected to complete these reconciliation activities and provide all requested
       supporting documentation including Attachment I of this UIPL, to the Department as


   RESCISSIONS                                            EXPIRATION DATE
   None                                                   Continuing
         described in Section 4.a, no later than June 30, 2024. Any excess funding must be
         returned prior to the submission of the “Section 2105 Information Collection” form.

    •    Background – On March 27, 2020, the President signed into law the CARES Act, which
         includes the Relief for Workers Affected by Coronavirus Act set out in Division A, Title
         II, Subtitle A. Section 2105 of the CARES Act provided for temporary full federal
         funding of the first week of regular unemployment compensation (UC) for states with no
         waiting week. The CARES Act was designed to mitigate the economic effects of the
         COVID-19 pandemic in a variety of ways. UIPL No. 14-20, Coronavirus Aid, Relief, and
         Economic Security (CARES) Act of 2020 – Summary of Key Unemployment Insurance
         (UI) Provisions and Guidance Regarding Temporary Emergency State Staffing
         Flexibility, issued April 2, 2020, summarizes the various provisions within the CARES
         Act.

         Under Section 2105, a state could voluntarily enter into an agreement with the
         Department for the Federal Government to provide full reimbursement of regular UC
         paid to individuals by the state for their first week of regular unemployment, as well as
         any additional administrative expenses incurred by the state because of the agreement.
         To enter into such an agreement, Section 2105(b) of the CARES Act requires that
         compensation be paid to an individual for their first week of regular unemployment
         without serving a waiting week. States that did not have a waiting week provision in
         their existing state UC law were eligible to participate. States with a non-compensable
         waiting week provision in their existing state UC law were eligible to participate if they:

             •    waived their waiting week provision pursuant to the Families First Coronavirus
                  Response Act, Division D, Emergency Unemployment Insurance Stabilization
                  and Access Act of 2020 (EUISAA), section 4102(a)1, as described in Section 5 of
                  UIPL No. 13-20, or if they amended their state law to provide that compensation
                  be paid to individuals for their first week of regular unemployment without
                  serving a waiting week, and
             •    they had executed an agreement in effect with the Department providing for the
                  Section 2105 reimbursement. See UIPL No. 20-20, Section 4.b.

         States that met these requirements were eligible for full reimbursement of regular UC
         paid to individuals by the state for their first week of regular unemployment, as well as
         any additional administrative expenses incurred by the state because of the agre ement.
         Reimbursement was available for weeks of unemployment beginning after the date on
         which the Department entered into an agreement with the Department and ended with
         weeks of unemployment ending on or before December 31, 2020.

         Section 2105 was modified by the Consolidated Appropriations Act, 2021, which
         includes the Continued Assistance for Unemployed Workers Act of 2020 (Continued

1
 Section 4102(a) of EUISSA amended section 903 of the Social Security Act (SSA) (42 U.S.C. § 1103) to add a
provision that “[t]he State has demonstrated steps that is has taken or will take to ease eligibility requirements and
access to unemployment compensation for claimants, including waiving…the waiting week.” See SSA section
903(h)(3)(B) (42 U.S.C. § 1103(h)(3)(B)).

                                                          2
        Assistance Act) set out in Division N, Title II, Subtitle A. This Act extended the
        reimbursement under Section 2105 through weeks of unemployment ending on or before
        March 14, 2021, and amended the amount of federal funding reimbursement from 100
        percent to 50 percent for weeks of unemployment ending after December 31, 2020. See
        UIPL No. 09-21, Section 4.b.iv.

        Section 2105 was further modified by the American Rescue Plan Act of 2021 (ARPA).
        This Act extended the reimbursement under Section 2105 to weeks of unemployment
        ending on or before September 6, 2021. It also amended the amount of federal funding to
        retroactively establish 100 percent reimbursement for weeks of unemployment ending
        after December 31, 2020. See UIPL No. 14-21, Section 4.c.iv.

        States that chose to implement CARES Act programs each signed an Agreement
        Implementing the Relief for Workers Affected by Coronavirus Act (Agreement). Under
        the Agreement, each state agreed to do the following:

             •   In paragraph VII of the Agreement, to “use all money paid to the state pursuant to
                 this agreement for the payment of benefits, and related administrative costs, for
                 the purpose for which the money was paid to the state, and [to] return to the
                 United States Treasury, upon request of the Department of Labor, any such
                 money (a) if the Department of Labor finds that the money is not needed for such
                 purpose or that the money has been used for a purpose other than that for which it
                 was paid, or (b) on termination of this Agreement.”

             •   In paragraph VIII of the Agreement, to “take such action as reasonably may be
                 necessary to recover for the account of the United States all benefit amounts
                 erroneously paid and restore any lost or misapplied funds paid to the state for
                 benefits or the administration of this Agreement.”

             •   In paragraph IV of the Agreement, to “maintain such records pertaining to the
                 administration of each provision of the Act identified in paragraph XIV2 as the
                 Department of Labor requires, and [to] make all such records available for
                 inspection, examination, and audit by such federal officials or employees as the
                 Department of Labor may designate or as may be required by law.”

        The Department reimburses states through direct transfers based on figures reported on
        lines 16F, 25, 42d, and 47E in the ETA 2112 UI Financial Transaction Summary report.
        See also UIPL No. 20-20, Section 4.e. States are reminded that the Agreement only
        permits the state to use the Section 2105 funds for the payment of benefits for the first
        waiting week. Accordingly, if the state is made whole for the first week payments
        through a different provision (e.g., Sections 2103, 2108 of the CARES Act), the state
        cannot also be reimbursed under Section 2105 since these funds may not be used to pay
        first waiting week benefits a second time.

2
 Paragraph XIV of the Agreement requires the state to implement the provisions of CARES Act Section 2105 and
“to participate in the provision’s program and abide by the requirements in the statute, operating instructions and
guidance.”

                                                        3
4. Guidance. The funding period for the Department to reimburse states under Section 2105 of
   the CARES Act is closing. The Department will reconcile its accounts and return any unused
   funds to Treasury by the end of Fiscal Year (FY) 2024. Therefore, states must ensure that
   they have appropriately reported deposits and expenditures and that all unused or otherwise
   recovered funds associated with the identified provisions are returned to the Federal
   Unemployment Account (FUA) no later than June 30, 2024.

   States must review the following instructions and take the necessary steps to ensure that they
   are reimbursed for appropriate weekly benefit amounts and to return unused/recovered
   balances to support the Department’s end of FY 2024 reconciliation of these accounts. This
   activity includes completing reconciliation activities, ensuring accuracy of ETA 2112 reports,
   following instructions to request additional federal funds or return excess federal funds,
   submitting the “Section 2105 Information Collection” form found in Attachment I to this
   UIPL, and ensuring appropriate record maintenance and disposal of records.

   •   Reconciliation Activities. If your state waived the waiting week, or did not have a
       waiting week in effect, and entered into an agreement with the Department for
       reimbursement, then, as stated in Section 4.e.i. of UIPL No. 20-20, benefit disbursements
       for the first compensable week which qualified for federal funding under Section 2105 of
       the CARES Act should be reported separately on the ETA 2112 Financial Transaction
       Summary report.

       i. States may generate complete transaction reports through the Department of
          Treasury’s Automated Standard Application for Payments (ASAP) system interface
          to determine historical drawdown activity from the “WD for 2105 Temporary Comp”
          sub-account. If the sum of the figures reported as disbursements under Row 42d of
          the ETA 2112 report does not match the amount drawn by the state in the “WD for
          2105 Temporary Comp” sub-account, then ETA will not accept the state’s submitted
          information collection.

                A. Double reimbursement scenarios are prohibited. If the state is made whole
                   for the first week payments through a different provision (e.g., Sections
                   2103 or 2108 of the CARES Act), the state cannot also be reimbursed under
                   Section 2105 since it may not use the funds for paying first week benefits a
                   second time. The excess funding amount, including any “double
                   reimbursed” funding must be reported on the “2105 Information Collection”
                   form included with this UIPL as Attachment I. The state must also correct
                   the amounts reported on the ETA 2112 and return all excess funding.

                B. Federal Employee/Ex-Service-Member Claims. Claims under the
                   Unemployment Compensation for Federal Employees (UCFE) and
                   Unemployment Compensation for Ex-Servicemembers (UCX) may be
                   reimbursed only as provided by 5 USC §§ 8509 and 8521(b). Accordingly,
                   CARES Act Section 2105 funds may not be used to reimburse these claims.
                   Additionally, as noted in UIPL No. 18-20, the Federal Government is not an

                                               4
                        employer included in Section 3309(a), FUTA (26 U.S.C. § 3309(a)), and,
                        therefore, is not included in the emergency relief under Section 903(i),
                        SSA.3 Thus, states must reconcile any errors in this regard in accordance
                        with the timeline set forth in the UIPL. Specifically, states must submit the
                        ETA 191, Statement of Expenditures and Adjustments of Federal Funds for
                        Unemployment Compensation for Federal Employees and Ex -
                        Servicemembers, for all UCFE and UCX benefits paid with CARES Act
                        funds and must draw down the reimbursement for the first week of benefits
                        from the Federal Employee Compensation Account (FECA). If the state
                        erroneously reported the first week of UCFE or UCX benefits in row 42d of
                        the ETA 2112 report, these amounts should be subtracted from row 42d and
                        added to the appropriate lines for UCFE (row 46) or UCX (row 36)
                        respectively. The state must return all funding associated with Section 2105
                        for benefits reimbursable from FECA to avoid double reimbursement for the
                        same benefit payment. See section 4.d. of this UIPL for instructions to
                        return excess funding.

                    C. Period of Weeks of Eligibility Subject to Reimbursement. States may be
                       reimbursed for the first week of regular UI benefits paid for the period set
                       out in Section 2105 of the CARES Act, as amended. This provision
                       provides for federal reimbursement for weeks of unemployment ending
                       between April 4, 2020 (or the week ending date after which the state entered
                       into agreement with the Department) and September 6, 2021. States must
                       ensure that the weeks reimbursed fall within this covered timeframe.

          ii. Amounts in excess of the reconciled Section 2105 provision funding, includ ing
              overpayment recoveries identified as amounts paid under this provision, must be
              reported back to ETA on the “Section 2105 Information Collection” form provided as
              Attachment I of this UIPL.

              The amounts reported on the “Section 2105 Information Collection” form must also
              reconcile with the amounts reported as disbursements and deposits on the ETA 2112
              report as outlined below. Excess amounts must then be returned to FUA through the
              funds return process outlined in Section 4.d. of this UIPL.

              If excess funding remains allocated under the “WD for 2105 Temporary Comp” sub -
              account, but is not drawn as of June 30, 2024 and is in excess of what has been
              reported as disbursed on the ETA 2112, then ETA will direct Treasury to de -allocate
              the excess funding.

         iii. Any additional funding required by the state must be reported as an additional
              funding requirement on the “Section 2105 Information Collection” form provided as
              Attachment I of this UIPL. See Section 4.c. of this UIPL for additional details.



3
    CARES Act section 2103(b) amended SSA section 903 (42 U.S.C. § 1103) by adding subsection 903(i).

                                                     5
    iv. The reconciliation of amounts paid for the first compensable week as drawn from or
        reimbursed through later state drawdowns in the ASAP system under the “WD for
        2105 Temporary Comp” sub-account must be maintained as support for the
        completed reconciliation and supplied as appropriate for any future monitoring or
        audit activity.

•   ETA 2112 Reporting Requirements. States must ensure that activities are appropriately
    reported on the ETA 2112 report. For a state’s reconciliation process to be determined
    complete, the state must ensure that the amount drawn from ASAP under the “WD for
    2105 Temporary Comp” sub-account matches the total amount reported on the ETA 2112
    report as deposited to the state unemployment trust fund account and disbursed from the
    state’s benefit payment account. Due to the timing of the reconciliation process and the
    3-year revision window for the ETA 2112 report, states may report updated figures in the
    September report for each Federal Fiscal Year during which the activity occurred. This
    means states may report revisions reflecting activity that occurred between March 2020
    and September 30, 2020, in the September 2020 ETA 2112 report, FY 2021 activity in
    the September 2021 report, and FY 2022 activity in the September 2022 report.

     i. Reporting disbursement of benefits for the first week of regular UC. As directed in
        Section 4.e. of UIPL 20-20, disbursements of benefits for the first week of regular UC
        must be reported on row 42d (columns C and F) of the ETA 2112 report. The amount
        reported here should not be included in the amount reported on row 31 as net UI
        benefits so that the total disbursements during the period are not duplicated.
        Recovered Federal funds for the first week of regular UC (such as overpayment
        recoveries) should be netted out (subtracted from) of disbursements reported on row
        42d.

    ii. Reporting federal funds received for the first week of regular UC. Federal funds
        received for the first week of regular UC must be reported on line 25 of the ETA
        2112 Report labeled “Other Sources #1” (columns C and E) and included in the intra-
        account transfer fields (row 16, column F and row 47, column E) as appropriate. The
        amount for the first week of regular UC should be identified in the comments section
        of the report. The total amount reported and identified as deposited on row 25 must
        match the amount the state has drawn down from ASAP under the “WD for 2105
        Temporary Comp” sub-account. Recovered federal funds for the first week of regular
        UC must be returned to Treasury and should be netted out of (subtracted from) the
        deposits on row 25 (columns C and E) along with corresponding adjustments to the
        intra-account transfer lines (row 16, column F and row 47, column E) to account for
        the funding.

•   Requesting Additional Federal Funds. If a state determines that additional funding is
    required following the completion of the reconciliation process, the state must report this
    information to ETA. The amount of additional funding identified and requested must be
    outlined on the “Section 2105 Information Collection” form included with this UIPL as
    Attachment I.


                                             6
    States must ensure that this additional funding amount is supported by the amounts
    reflected in the ETA 2112 report as described above and the net draws reflected on
    Treasury’s transaction records. Additional funding requests must be submitted to ETA
    no later than June 30, 2024.

    Any additional funding to be provided will be subject to sequestration as reimbursement
    of prior state costs. This will reduce the amount of funding by the rate of sequestration in
    effect during the Fiscal Year in which the funding is provided . The Department
    publishes a UIPL providing the rate of sequestration in effect for each Fiscal Year. The
    FY24 UIPL is currently in development.

•   Returning Excess Federal Funds: The preferred method to return excess funds is via
    ACH using the ASAP.gov website. To initiate a return using this method, the state must
    select the “Return ACH Payment” option under the “Payment Requests” tab of the
    website. For assistance returning funding through ASAP, states may contact ASAP
    Customer Support at asaphelpdesk@fiscal.treasury.gov.

    A return via ACH using the ASAP.gov website will not be possible if the state’s
    drawdown from ASAP was completed using Fedwire or if the state’s bank account does
    not permit debit transactions. If a return via ACH using the ASAP.gov website is not
    possible, the state must contact the Unemployment Trust Fund team with Treasury’s
    Bureau of Fiscal Service at UTF@fiscal.treasury.gov to discuss returning the funds via a
    Fedwire bank-to-bank transaction or completing a book transfer return from the state’s UI
    account to the appropriate program under the FUA account.

    States must have returned all excess funding on or before June 30, 2024, and prior
    to the submission of the “Section 2105 Information Collection” form.

•   Submitting the “Section 2105 Information Collection” form. Once the state has
    completed the reconciliation process as outlined in Section 4.a. through d. of this UIPL
    and compiled supporting documentation from those steps, the state should complete the
    “Section 2105 Information Collection” form included as Attachment I of this UIPL. On
    this form, the state will indicate if any additional funding is required and include the
    amount of additional funding needed.

    The “Section 2105 Information Collection” form should be submitted by June 30, 2024
    and sent via email to Attention: Division of Fiscal and Actuarial Services through the
    OUI EMAIL ADDRESS at eta-ui-inquiries@dol.gov.

•   Record Maintenance and Disposal of Records. The state must maintain CARES Act
    program payment data as required by the Department.

    i. Record Maintenance. Each state will maintain records on the administration of
       CARES Act programs and will make all such records available for inspection,
       examination, and audit by such federal officials, employees as the Department may


                                             7
           designate, or as may be required by the law. Reference ET Handbook No. 401 (5 th
           edition), UI Report Handbook for details.

       ii. Disposal of Records. The electronic/paper records created in the administration of
           the CARES Act programs must be maintained by the state for three years after final
           action (including appeals or court action) on the payments, or for less than the three -
           year period if copied by micro photocopy or by an electronic imaging method. At the
           end of the three-year period, CARES Act program records shall be transferred to state
           accountability under the conditions for the disposal of records that apply to UCFE
           and UCX records, as explained in Chapter X of ET Handbook No. 391 (1994 Edition)
           (OMB No. 1205-0179) and Chapter I of ET Handbook No. 384 (1994 Edition) (OMB
           No. 1205-0176).

   •   OMB Information Collection Statement. In general, under the Paperwork Reduction
       Act of 1995 (PRA), no person is required to respond to a collection of information unless
       such collection displays a valid OMB control number. However, Section 2116 of the
       CARES Act provides that the PRA does not apply to Subtitle A of Title II of Division A
       of the CARES Act.

5. Inquiries. Please direct inquiries to the appropriate ETA Regional Office.

6. References.

   •   Sections 2105, 2103, and 2108 of the Coronavirus Aid, Relief, and Economic Security
       (CARES) Act, Pub. L. 116-136, including Title II, Subtitle A, Relief for Workers
       Affected by Coronavirus Act (https://www.congress.gov/116/plaws/publ136/PLAW-
       116publ136.pdf);
   •   Consolidated Appropriations Act, 2021 (Pub. L. 116-260), including Division H, Title II,
       Subtitle A, Chapter 1 (“Continued Assistance to Unemployed Workers”)
       (https://www.congress.gov/116/plaws/publ260/PLAW-116publ260.pdf);
   •   Families First Coronavirus Response Act (Pub. L. 116-127), including Division D
       Emergency Unemployment Insurance Stabilization and Access Act of 2020 (EUISAA)
       (https://www.congress.gov/116/plaws/publ127/PLAW-116publ127.pdf);
   •   Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note)
       (https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-
       section3304&num=0&edition=prelim);
   •   Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301 et seq.
       (https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title26-
       chapter23&saved=%7CZ3JhbnVsZWlkOlVTQy1wcmVsaW0tdGl0bGUyNi1zZWN0aW
       9uMzMwMQ%3D%3D%7C%7C%7C0%7Cfalse%7Cprelim&edition=prelim);
   •   Social Security Act (SSA), 42 U.S.C. § 1103
       (https://www.govinfo.gov/app/details/USCODE-1996-title42/USCODE-1996-title42-
       chap6-subchapIX_2-sec1103)
   •   5 U.S.C. Chapter 85, Subchapter II, Unemployment Compensation for Ex -
       Servicemembers (5 U.S.C. §§ 8521-8525) (the UCX law))


                                                8
    (https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title5-
    chapter85&edition=prelim);
•   5 U.S.C. Chapter 85, Subchapter I, Unemployment Compensation for Federal Employees
    (5 U.S.C. §§ 8501-8509);
    (https://uscode.house.gov/view.xhtml?req=(title:5%20section:8501%20edition:prelim)%
    20OR%20(granuleid:USC-prelim-title5-
    section8501)&f=treesort&edition=prelim&num=0&jumpTo=true);
•   UIPL No. 14-21, American Rescue Plan Act of 2021 (ARPA) – Key Unemployment
    Insurance (UI) Provisions, issued March 15, 2021,
    https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-program-letter-no-
    14-21;
•   UIPL No. 09-21, Continued Assistance for Unemployed Workers Act of 2020 (Continued
    Assistance Act) – Summary of Key Unemployment Insurance (UI) Provisions, issued
    December 30, 2020, https://www.dol.gov/agencies/eta/advisories/unemployment-
    insurance-program-letter-no-09-21;
•   UIPL No. 20-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 –
    Operating, Financial, and Reporting Instructions for Section 2105: Temporary Full
    Federal Funding of the First Week of Compensable Regular Unemployment for States
    with No Waiting Week, issued April 30, 2020,
    https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-program-letter-no-
    20-20;
•   UIPL No. 18-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 –
    Emergency Unemployment Relief for State and Local Governmental Entities, Certain
    Nonprofit Organizations, and Federally-Recognized Indian Tribes, issued April 27, 2020,
    https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-program-letter-no-
    18-20;
•   UIPL No. 14-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 –
    Summary of Key Unemployment Insurance (UI) Provisions and Guidance Regarding
    Temporary Emergency State Staffing Flexibility, issued April 2, 2020,
    https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-program-letter-no-
    14-20;
•   UIPL 13-20, Families First Coronavirus Response Act, Division D Emergency
    Unemployment Insurance Stabilization and Access Act of 2020, issued March 22, 2020,
    https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-program-letter-no-
    13-20.
•   ET Handbook No. 384, Handbook on Unemployment Compensation for Ex-
    Servicemembers (UCX) (1994 edition),
    https://www.dol.gov/agencies/eta/advisories/handbooks/et-handbook-no-384;
•   ET Handbook No. 391, Unemployment Compensation for Federal Employees (UCFE)
    Instructions for State Agencies (1994 edition),
    https://www.dol.gov/agencies/eta/advisories/handbooks/et-handbook-no-391; and
•   ET Handbook No. 401, 5 th Edition Revised ETA Handbook No. 401, Unemployment
    Insurance Reports Handbook, https://www.dol.gov/agencies/eta/advisories/handbooks/et-
    handbook-no-401-5th-edition.



                                           9
7. Attachment(s).
      • Attachment I: Section 2105 Information Collection Form




                                        10
                                                      Attachment I to UIPL 20-20, Change 1


                    SECTION 2105 INFORMATION COLLECTION

This information collection applies to the provisions in the Agreement Implementing the Relief
for Workers Affected by the Coronavirus Act between the State and the Secretary of Labor,
specifically: The Temporary Full Federal Funding of the First Week of Compensable Regular
Unemployment for States with No Waiting Week (Section 2105).


I.     The State of ____________________ provides the following information:

       a. The state ☐ did not ☐ did have a requirement to serve a waiting week in its law as
          of the date the CARES Act was enacted.
       b. The state did not have a requirement to serve a waiting week in its law as of the date
          the CARES Act was enacted, and the state instituted a requirement to serve a waiting
          week during the CARES Act program period (weeks of unemployment ending
          between April 4, 2020, and September 6, 2021). ☐ Yes, and this occurred on (insert
          date(s)). ☐ No.
       c. The state waived its waiting week effective (insert date(s) here) by executing (select
          applicable action):
               i. ☐ legislation (insert date(s))
              ii. ☐ regulation (insert date(s))
             iii. ☐executive order (insert date(s))
       d. The state provided a copy of its law waiving the waiting week to the Regional Office
          on (insert date here).
       e. The state executed an agreement with the Department for the section 2105
          reimbursement effective (insert date here)__________________________.
       f. The agreement referenced in paragraph e. covered the dates of (insert dates here).
       g. The agreement referenced in paragraph e. did not lapse during the CARES Act
          program period (weeks of unemployment ending between April 4, 2020 , and
          September 6, 2021). ☐Yes ☐ No.
       h. The agreement referenced in paragraph e. lapsed on (insert date or dates here or “not
          applicable.”).
       i. The agreement referenced in paragraph e. was reinstated on (insert date or dates here
          or “not applicable”) and covered the dates of (insert date or dates here).
       j. The state provided a copy of its reinstated agreement(s) or other documentation
          reinstating the agreement(s) for the section 2105 reimbursement to the Regional
          Office on (insert date(s) here)__________________.
       k. The state determined that all waiting weeks waived for which federal reimbursement
          was applied were for weeks of unemployment ending between April 4, 2020, or the
          week ending date after which the state entered into agreement with the Department,
          and September 6, 2021, and were payable under the relevant provisions of Section
          2105 of the CARES Act as amended and has drawn and/or requested all funding for
          all eligible waiting weeks waived. ☐ Yes ☐ No



                                               1
                                                     Attachment I to UIPL 20-20, Change 1

II.    The state determined that all waiting weeks waived were payable. ☐ Yes ☐ No

III.   The state reconciled its accounting for Section 2105 funds as instructed by UIPL No. 20-
       20, Change 1, and as of the date of this information collection (mark the appropriate
       response):

       a. ☐ The state has requested all funding for all eligible waiting weeks waived and
          neither owes the federal government funds nor is owed any funds by the federal
          government.
       b. ☐ The state determined that it owes the federal government funds in the amount of
          (insert amount here) ________________ for all eligible waiting weeks waived and
          the repayment was completed on (insert date here): ________________.
       c. ☐ The state determined it is owed funds by the federal government in the amount of
          (insert amount here): _____________________________________ and has notified
          the Division of Fiscal and Actuarial Services at eta-ui-inquiries@dol.gov of this
          additional funding required to cover all remaining eligible waiting weeks waived on
          (insert notification date here): _______________________.

IV.    The state submitted all required ETA 2112 UI Financial Transaction Summary reports,
       including all necessary revisions, which reflect Section 2105 deposits and disbursements
       as of the date of this information collection. ☐ Yes ☐ No

V.     In the event of an audit, the state has all records, as well as documented processes
       pertaining to the administration, implementation, and reconciliation of Section 2105 of
       the Cares Act as the Department requires and is ready to make such records available for
       inspection, examination and audit by such federal officials or employees as the
       Department may designate or as may be required by law. ☐ Yes ☐ No




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