FUTA RECEIPTS VS. AMOUNTS RETURNED

Column Definitions

Estimated FUTA

Total -- Estimated total FUTA receipts (excluding reduced credits).

General Fund Repayment -- The share of receipts transferred from the EUCA to repay loans incurred for federal benefit payments prior to 1981.  These repayments were made in FY 1981 through FY 1987.

Implied Net FUTA -- This column represents total FUTA receipts minus the General Fund Repayment and applies only to FY 1981 through FY 1987.

EUCA -- Share of receipts transferred to the Extended Unemployment Compensation Account.  For FY 1999-01 and part of FY 2002, no receipts were transferred because EUCA was at its ceiling.

FUA -- Share of receipts transferred to the Federal Unemployment Account.  This applies to FY 1988 through FY 1991 only.

ESAA -- Share of receipts retained in the Employment Security Administration Account.

Administrative Costs

UI -- State administrative costs for Unemployment Insurance, excluding postage and a portion of National Activities.

ES -- State administrative costs for Employment Services, excluding postage and a portion of National Activities.  ES fiscal year data are estimated from program year data and adjusted for the general revenue share of ES funding (approximately 3 percent of the total).

Other -- Includes veterans employment programs and Bureau of Labor Statistics (BLS) Labor Market Information programs.  Data include postage starting with 1997. 

Total -- Total administrative costs.  All administrative cost data are federal obligations.

Reed Act Distribution  -- Distribution of excess federal account balances or other distribution from the federal accounts.

Benefits Paid

Fed Share EB -- Federal share of Federal-State Extended Benefits.  Also includes shareable regular benefits.

EUC/TEUC -- The estimated amount of Emergency Unemployment Compensation and/or Temporary Extended Unemployment Compensation benefits funded from FUTA receipts.

Total to State -- Total FUTA funds returned to the state.