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Revised ETA 191 federal unemployment report

Summary ETA transmitted revised pages for the ETA 191 report, which states use to report federal employee and ex-servicemember unemployment expenditures and adjustments. The attachment contains the updated reporting instructions and agency codes. The letter rescinded UIPL 20-10 and is now listed by ETA as Canceled.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 6-14
Date issued
January 28, 2014
Status
Withdrawn
ETA's advisory listing marks this letter Canceled as of 2026-10-24, although its PDF prints an expiration date of Continuing. The letter rescinded UIPL 20-10.
Status last verified October 24, 2026

Is this still the rule?

This document has been withdrawn. Ezel checks what federal law requires today, under current federal labor law, and answers your situation with citations.

This document has been withdrawn
ETA's advisory listing marks this letter Canceled as of 2026-10-24, although its PDF prints an expiration date of Continuing. The letter rescinded UIPL 20-10. It no longer reflects the agency's current position. Treat this page as historical context, not current guidance, and verify current law before relying on anything here.
About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
CLASSIFICATION
   EMPLOYMENT AND TRAINING ADMINISTRATION                 UI
               ADVISORY SYSTEM                            CORRESPONDENCE SYMBOL
          U.S. DEPARTMENT OF LABOR                        OUI/DFAS
             Washington, D.C. 20210                       DATE
                                                          January 28, 2014

ADVISORY:         UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 6-14

TO:               STATE WORKFORCE AGENCIES

FROM:             ERIC M. SELEZNOW /s/
                  Acting Assistant Secretary

SUBJECT:          Employment and Training (ET) Handbook No. 401, 4th Edition, Change 3 —
                  Revision to ETA 191, Statement of Expenditures and Financial Adjustments
                  of Federal Funds for Unemployment Compensation for Federal Employees
                  and Ex-Servicemembers (UCFE/UCX)

1. Purpose. To provide updated pages for ET Handbook No. 401, 4th Edition, Change 2, on the
   ETA 191, Statement of Expenditures and Financial Adjustments of Federal Funds for
   Unemployment Compensation for Federal Employees and Ex-Servicemembers
   (UCFE/UCX).

2. References.
   • Section 303(a)(11)(A) and (B) of the Social Security Act;
   • Unemployment Insurance Program Letter (UIPL) No. 20-10, ET Handbook 401, 4th
      Edition, Change 2 — Revision to ETA 191, Statement of Expenditures and Financial
      Adjustments of Federal Funds for Unemployment Compensation for Federal Employees
      and Ex-Servicemembers (UCFE/UCX);
   • UIPL No. 02-12, Unemployment Compensation (UC) Program Integrity — Amendments
      made by the Trade Adjustment Assistance Extension Act of 2011 (TAAEA); and
   • UIPL No. 02-12, Change 1, Unemployment Compensation (UC) Program Integrity —
      Amendments made by the Trade Adjustment Assistance Extension Act of 2011 (TAAEA)--
      Question and Answers.

3. Background. The laws governing Unemployment Compensation for Federal Employees
   (UCFE) and Unemployment Compensation for Ex-Servicemembers (UCX) require each
   employing Federal agency to pay the costs of regular and extended UCFE/UCX benefits paid
   to its former employees by state workforce agencies (5 U.S.C. 8501-8509). The ETA 191
   report provides quarterly information reflecting the amount of benefits that should be charged
   to each employing Federal agency. A three-digit numerical code identifying each Federal
   agency has been assigned by the Employment and Training Administration at the Department
   of Labor (Department). States must use these codes when they transmit the ETA 191 report
   to the Department. The active list of Federal agencies is being modified to remove agencies
   that have been out of existence for more than 10 quarters. The list is also being updated to
   add agencies that have come into existence. Section G of the attachment contains this

 RESCISSIONS                                             EXPIRATION DATE
 UIPL 20-10                                              Continuing

   lengthy new list of Federal agency names and codes.

   In addition, the reporting instructions for the ETA 191 report contained in section F(1)(d)(1)
   of the attachment have been revised to require state workforce agencies to exclude from the
   total amount of penalties they received the Federally-mandated penalty amounts under
   section 303(a)(11)(A) and (B) of the Social Security Act for erroneous payments to an
   individual of UCFE or UCX due to fraud committed by such individual. These penalties, as
   explained in UIPL No. 02-12 and UIPL No. 02-12, Change 1, are deposited into the state’s
   unemployment fund, unlike other penalties and interest received by a state.

4. OMB Approval. ETA Form 191, Statement of Expenditures and Financial Adjustments of
   Federal Funds for Unemployment Compensation for Federal Employees and Ex-
   Servicemembers, has been approved by the Office of Management and Budget (OMB)
   through March 31, 2016. The OMB control number is 1205-0162.

5. Handbook Maintenance. Replace the existing section II, chapter 3 (the ETA 191,
   Statement of Expenditures and Financial Adjustments of Federal Funds for Unemployment
   Compensation for Federal Employees and Ex-Servicemembers), dated March 2010, with the
   attached revised section II, chapter 3, dated October 2013.

6. Action Requested. State Administrators are requested to distribute this advisory and the
   attached replacement pages to appropriate staff.

7. Inquiries. Inquiries should be directed to the appropriate Regional Office.

8. Attachment. ET Handbook No. 401, 4th Edition, section II, chapter 3, ETA 191, Statement
   of Expenditures and Financial Adjustments of Federal Funds for Unemployment
   compensation for Federal Employees and Ex-Servicemembers, revised October 2013.




                                                2

Attachment 1 (official PDF: https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2014/UIPL_6_14_Attachment_Accessible.pdf)

UI REPORTS HANDBOOK NO. 401
 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers


                                                    CONTENTS

A.   Facsimile of Form ........................................................................................II-3-2
B.   Purpose ..........................................................................................................Il-3-4
C.   Due Date and Transmittal .............................................................................Il-3-4
D.   General Reporting Instructions ...................................................................Il-3-5
        1. Requisitioning Funds from Federal Employees
          Compensation Account ...........................................................................Il-3-5
        2. Providing Information to Federal (Civilian) and Military Agencies ...........Il-3-5
        3. Identifying Federal Agencies ...................................................................Il-3-5
        4. Correcting Errors Made in a Prior Quarter ..............................................Il-3-5
E.   Definitions......................................................................................................Il-3-6
        1. Assigned Charges ...................................................................................Il-3-6
        2. Unassigned Charges ...............................................................................Il-3-6
F.   Item by Item Instruction ................................................................................II-3-6
        1. Section A. Summary Statement of Expenditures and Adjustments .......Il-3-6
        2. Section B. Detailed Expenditures ...........................................................Il-3-8
G.   Federal Agency Codes ..................................................................................Il-3-9




                                                          II-3-1
                                                         10/2013

                                 UI REPORTS HANDBOOK NO. 401
 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers


A.   Facsimile of Form

        1. Page 1 of Form
ETA 191 STATEMENT OF EXPENDITURES & FINANCIAL ADJS OF FEDERAL FUNDS FOR UC FOR
                                  UCFE-UCX

           STATE:                                  REGION:      REPORT FOR PERIOD ENDING:


SECTION A: SUMMARY STATEMENT OF EXPENDITURES AND ADJUSTMENTS

                                                                           UCFE         UCX

1.       Benefit Expenditures

2.       Adjustments Assigned to Agencies:

         (a) Cancellations

         (b) Restoration of Overpayments

         (c) Other - Explain in Comments

3.       Total Assigned Expenditures
         and Adjustments
         (Items 1 and 2; these totals must match
         the totals reported in Section B.)

4.       Expenditures and Adjustments
         Not Assigned to Agencies:

         (a) Penalties and Interest

         (b) Other - Explain in Comment

5.       Total Expenditures and Adjustments
         Not Assigned to Agencies
         (Items 4a and 4b)

6.       Grand Total - All Expenditures
         and Adjustments
         (Items 3 and 5)




                                                       II-3-2
                                                      10/2013

                                     UI REPORTS HANDBOOK NO. 401
  ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
 for Unemployment Compensation for Federal Employees and Ex-Servicemembers



        2. Page 2 of Form

SECTION B: DETAILED STATEMENT OF EXPENDITURES AND ADJUSTMENTS BY FEDERAL (CIVILIAN) AND MILITARY
AGENCIES

                Agency
                                                                                            Expenditures and Adjustments
                 Code                                   Agency
                                                         Title
                                                                                          UCFE                          UCX

                   (1)                                    (2)                               (3)                           (4)


Comments:

OMB No.: 1205-0162            OMB Expiration Date: 03/31/2016               Average Estimated Response Time: 6 Hours
O M B Burden Statement: These reporting instructions have been approved under the Paperwork Reduction Act of 1995. Persons
are not required to respond to this collection of information unless it displays a valid OMB control number. Public reporting burden for
this collection of information includes the time for reviewing instructions, searching existing data sources, gathering and maintaining
the data needed, and completing and reviewing the collection of information. Submission is required to retain or obtain benefits
under SSA 303(a)(6). Send comments regarding this burden estimate or any other aspect of this collection of information, including
suggestions for reducing this burden, to the U.S. Department of Labor, Office of Unemployment Insurance, Room S-4524, 200
Constitution Ave., NW, Washington, DC, 20210.




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                                                                10/2013

                        UI REPORTS HANDBOOK NO. 401
 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers


B.   Purpose

     Public Law 96-499, Omnibus Reconciliation Act of 1980, required Federal agencies to
     pay the cost of unemployment compensation for Federal employees (UCFE) when
     the benefit payment was based on Federal services performed after December 31,
     1980. It was not until the passage of the Miscellaneous Revenue Act of 1982 that
     military departments were required to reimburse the unemployment compensation
     expenditures for ex-Servicemembers (UCX).

     Public Law 96-499 also established within the Unemployment Trust Fund the "Federal
     Employees Compensation Account (FECA)." The FECA operates as a revolving
     account and, therefore, is dependent upon state agencies, the Department of Labor,
     and Federal and military agencies to maintain its solvency.

     The Form ETA 191, Statement of Expenditures and Financial Adjustments of Federal
     Funds for Unemployment Compensation for Federal Employees and Ex-
     Servicemembers is used by each State Workforce Agency (SWA) to report to the
     National Office (NO): 1) the quarterly summary of UCFE and UCX expenditures and
     adjustments, and 2) the total amount of benefits paid by the SWA to claimants of
     specific agencies. Section B of the ETA 191 report is the only source document used
     by the Office of Unemployment Insurance (OUI) to bill Federal and military agencies
     for the recovery of UCFE and UCX benefit payments.

     Each SWA withdraws resources from the FECA to cover the necessary UCFE and
     UCX benefit payments. OUI bills the Federal and military agencies quarterly, based
     on the data contained in Section B of the ETA 191 report. Each Federal and military
     agency deposits into the FECA, on a quarterly basis, reimbursements for benefits that
     have been paid to their former employees.

     After receipt of each quarterly ETA 191 report, OUI aggregates the benefit payments
     by state for individual Federal agencies and bills each accordingly. Quarterly, the NO
     certifies to the U.S. Department of the Treasury the total amounts due from each
     department and agency.

     The FECA’s successful operation depends upon the state and the Federal agencies.
     The Federal agencies are responsible for reimbursing the FECA in a timely manner to
     ensure that there are adequate funds available for the states to withdraw. The state
     agencies, in turn, are responsible for paying UCFE and UCX benefits to the claimant,
     reporting these quarterly benefit payments to the NO in a timely manner, and
     providing detailed benefit payment data to Federal agencies as requested.

C.   Due Date and Transmittal

     The ETA 191 will be transmitted electronically to the NO by the 25th of the month
     following the close of the quarter.

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                        UI REPORTS HANDBOOK NO. 401
 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers

D.   General Reporting Instructions

        1.   Requisitioning Funds from the Federal Employees Compensation Account.
          SWAs are required to requisition funds from the FECA using the Automated
          Standard Application for Payments (ASAP) System to cover anticipated benefit
          payment needs for all UCFE and UCX claimants. These electronic requests are
          received by the U.S. Department of the Treasury. To prevent the build up of
          excessive balances in local banks, requisitions and transfers of funds should be
          made on a daily basis.

        2.   Providing Information to Federal (Civilian) and Military Agencies. Pursuant to
          the Secretary's authority in 5 U.S.C. 8509(f), SWAs will continue to, for
          purposes of this Act, provide appropriate payroll offices of Federal and military
          agencies with a copy of all determination notices, including appeals, that are
          now provided to a private employer, as instructed by Sections 6662 and 8692,
          Part V of the ES Manual.

          The SWA should be prepared to furnish the civilian and military agencies, upon
          their request, with detailed benefit payment data, which support the charges
          contained in Section B of the report. The benefit payment data are to be
          forwarded to those agencies by the 25th day after the end of the reporting
          quarter. Since many Federal agencies rely heavily upon this data to verify the
          accuracy of their benefit charges, it is important for states to supply this
          information timely and for the detailed benefit payment data to equal the agency
          charges submitted in Section B of the report.

          SWAs will provide the certified documentation directly to those Federal civilian
          and military agencies that have requested the benefit payment data. These
          agencies are listed in the Training Employment Notice (TEN) entitled, "Directory
          of Federal (Civilian) and Military Agencies requesting Quarterly UCFE and UCX
          Detailed Benefit Payment Data."

        3.   Identifying Federal Agencies. SWAs should consider providing the list of
          Federal employers and their respective codes found in section G below to local
          office initial intake, adjustment, and overpayment personnel for the purposes of
          identifying the appropriate Federal agency (or agencies) to be charged. Prior to
          transmittal of claims forms to the central office, the Federal employer code
          should be recorded on all pertinent documents, i.e., Form ES 931, UCFE
          Request for Wage and Separation Information, Form ES 935, Claimant Affidavit
          of Federal Civilian Service Wage and Separation Information, etc.

        4.   Correcting Errors Made in a Prior Quarter. Corrections should be reported by
          the next quarter on the ETA 191 report unless more time is needed. Errors,
          such as use of incorrect three-digit agency codes, can create significant
          problems for the Federal agency, the NO, and eventually, the SWA. The
          electronic submittal system automatically displays the name of the agency
          associated with an entered three-digit code. This name should be checked to be
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                        UI REPORTS HANDBOOK NO. 401
 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers

          sure that the benefits being entered are being assigned to the appropriate
          agency. When errors in coding occur, it usually takes anywhere from three
          months to one year to correct them.

          From the time that the error occurred, a two-year grace period has been
          established as sufficient time for making adjustments in billings for both UCFE
          and UCX. SWAs are instructed to correct improper charges made to Federal
          and military agencies by increasing or decreasing the agency's charges in the
          next quarterly ETA 191 report.

          In cases where there may not be charges in a following quarter, only the
          corrective entry should be reported. SWAs are not to submit more than one
          ETA 191 report per quarter.

E.   Definitions

        1.   Assigned Charges. Charges are classified as "assigned" to a Federal agency
          when expenditures and/or adjustments can be positively identified in Section B
          of the report. As a result, totals that are assigned to Federal agencies reported
          in Section A (item 3) must equal the totals generated from the assigned charges
          listed in Section B.

        2.   Unassigned Charges. Charges are classified as "unassigned" by a Federal
          agency when expenditures and/or adjustments can not be positively identified in
          Section B of the report. Unassigned charges should be infrequent.

F.   Item by Item Instructions

        1.   Section A. Summary Statement of Expenditures and Adjustments.

          a. Item 1. Benefit Expenditures. Include in the appropriate columns all regular
             and extended UCFE and UCX unemployment compensation benefits paid to
             eligible (as based on Title 5 U.S.C.) Federal civilian claimants and ex-
             servicemembers during the reported quarter. Extended Benefits (EB)
             payments made to claimants under the UCFE and UCX program do not
             qualify for Federal sharing under the provisions of the EB law. Instead, these
             benefits are 100 percent chargeable to the Federal government
             departments/agencies in the same manner as regular UCFE and UCX
             benefits. (See 20 CFR 615.14(e)). Benefit expenditures should include only
             that portion of benefits paid from UCFE and UCX funds.

          b. Item 2. Adjustments Assigned to Agencies.

             (1)   Cancellations. Enter in the appropriate UCFE or UCX columns the total
                   amount of any checks canceled during the quarter which were reported
                   as expenditures in prior quarters. Cancellations of checks drawn in the

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                      UI REPORTS HANDBOOK NO. 401
 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers

                 current quarter are to be reflected in item 1. Check cancellations are
                 subtracted when computing subtotals and totals.

           (2)   Restoration of Overpayments. Enter in the appropriate UCFE or UCX
                 columns the total amount of restorations made during the current
                 quarter of overpayments made in prior quarters. Restorations of
                 overpayments received during the current quarter and based on
                 expenditures in this current quarter should be reflected in item 1.
                 Restoration of overpayments is subtracted when computing subtotals
                 and totals. A negative sign should not be entered. Restorations
                 resulting from the recoupment of overpayments are credited to an
                 agency’s account only after the funds have been recovered from the
                 claimant.

           (3)   Other. Enter the total of other adjustments in the appropriate UCFE or
                 UCX columns that were not included in item 2(a) and 2(b). For
                 example, these adjustments could include an overstatement or
                 understatement of UCFE or UCX expenditures reported in prior
                 quarters. It is imperative that SWAs submit an explanation of these
                 items in the comments section. These explanations should include the
                 three-digit codes, name of agencies, and a brief statement describing
                 the adjustment. If this figure is negative, a negative sign should be
                 entered.

        c. Item 3. Total Assigned Expenditures and Adjustments. Enter in the
           appropriate columns, the total amounts of regular and extended UCFE and
           UCX expenditures and adjustments that are being charged to Federal and
           military agencies during this reporting period. The figures entered in this item
           for both UCFE and UCX are the results of items 1, 2(a), 2(b), and 2(c).
           These totals must match the totals reported in Section B.

        d. Item 4. Expenditures and Adjustments Not Assigned to Agencies. Enter the
           total UCFE and the total UCX expenditures in the appropriate columns.

           (1)   Penalties and Interest. Enter the total amount of penalty and interest
                 (P&I) received by the SWA which results from prior UCFE or UCX
                 payments. P&I are subtracted when computing subtotals and totals. A
                 negative sign should not be entered. Any P&I charged for UCFE or
                 UCX must be returned to the FECA.

                 Exclude the Federally-mandated penalty amounts for erroneous
                 payments to an individual of UCFE or UCX due to fraud committed by
                 such individual under section 303(a)(11)(A) and (B) of the Social
                 Security Act; these penalties have been deposited into the
                 unemployment fund of the State.



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                       UI REPORTS HANDBOOK NO. 401
 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers

           (2)   Other--Explain in Comments. Enter in the appropriate UCFE or UCX
                 columns any adjustments that were not included in item 4(a). For
                 example, list adjustments relating to a UCFE or UCX charge that
                 occurred more than two years after the quarter in which the initial
                 payment was made, or to an agency for which a three-digit code has
                 not been assigned.

                 In the latter case, include in the comments section the agency name
                 and total amount of benefits for each agency "not assigned" a three-
                 digit code. The NO will then use this information to properly identify the
                 responsible Federal agency and will assign a three-digit numerical code
                 to each of those agencies listed in comments and reported in item 4(b).

                 Once the NO has assigned the three-digit code for the charge in
                 question, the SWA will officially be informed of the change. The SWA
                 will first use this information to reclassify the charge from "not assigned"
                 to “assigned” by recording the adjustment in Section A, item 2(c), and in
                 Section B of the next quarterly ETA 191 report.

                 The SWA will then enter the negative amount of the identified charge in
                 Section A, item 4(b). The purpose of this entry is to "zero out" the
                 amount of the “not assigned” charge from the previous reporting
                 quarter, so that the charge does not get counted twice against the
                 FECA.

                 Finally, the SWA will close the adjustment by explaining the
                 reclassification in the comments section. The SWA should enter the
                 following items in comments for the reclassification: 1) the reporting
                 quarter of the "not assigned" charge, 2) the name of the Federal
                 agency, 3) the three-digit code of the agency (as provided by the NO),
                 and (4) the amount of the newly-assigned charge.

    2.   Section B. Detailed Expenditures.

        a. Enter in the first column the three-digit code of the Federal agency being
           charged as found in section G.

        b. When reporting electronically, this column will default to the name of the
           agency being charged that is associated with the code in column one.
           Check to be sure that the name on the screen matches the name expected
           for the agency number. If it does not, check that the agency code was
           entered correctly.

        c. Enter in the third column the total amount of regular and extended benefit
           charges to that Federal agency indicated in the first column during the
           reported quarter. Charges to a Federal agency will include adjustments for
           restoration of Federal funds resulting from cancellation of checks,
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                           UI REPORTS HANDBOOK NO. 401
 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers

             recoupment of overpayments, etc. Therefore, the sum of UCFE and UCX
             benefit charges should equal the amount in item 3 of Section A.


G.   Federal Agency Codes

     A three-digit numerical code identifying each Federal agency has been assigned from
     the list below. Additional agencies with their corresponding codes will be added to the
     list as necessary. Agencies which have been out of existence for more than 10
     quarters will generally be removed from the list. SWAs will use these codes to
     identify all claim records and claim forms of claimants who performed Federal service
     in his/her base period.

     Identification Codes for Federal Departments and Agencies

     Code          Title

     001           United States Senate
     002           United States House of Representatives
     003           Commission on Security and Cooperation in Europe
     006           United States Capitol Police
     010           Architect of the Capitol
     015           United States Botanic Garden
     020           Government Accountability Office
     025           U.S Government Printing Office
     030           Library of Congress
     032           Office of Compliance
     035           United States Tax Court
     040           Congressional Budget Office
     111           The Supreme Court of the Unites States
     112           Administrative Office of the United States Courts
     113           United States Court of Veterans Appeals
     205           White House Office
     207           Office of the Vice President of the United States
     210           Office of Management and Budget
     215           Office of Administration
     220           Council of Economic Advisers
     221           Council on Environmental Quality
     224           Executive Residence at the White House
     230           National Security Council
     235           Office of Science and Technology Policy
     238           Office of the United States Trade Representative
     239           Office of Special Counsel
     240           Office of National Drug Control Policy
     250           Regulatory Information Service Center
     300           FFIEC Appraisal Subcommittee
     301           United States Access Board
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 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers

    302         Arctic Research Commission
    303         Barry M. Goldwater Scholarship & Excellence in Education Foundation
    308         Corporation for National and Community Service
    310         Defense Nuclear Facilities Safety Board
    312         James Madison Memorial Fellowship Foundation
    321         National Council on Disability
    323         Nuclear Waste Technical Review Board
    324         Medicare Payment Advisory Commission
    326         United States Institute of Peace
    347         Christopher Columbus Fellowship Foundation
    348         Morris K. Udall Foundation
    373         Federal Energy Regulatory Commission
    374         United States Election Assistance Commission
    375         Vietnam Education Foundation
    376         Eisenhower Memorial Commission
    377         Office of the Federal Coordinator for Alaska Natural Gas
    378         United States – China Economic & Security Review Commission
    379         Recovery Accountability & Transparency Board
    380         Federal Housing Finance Agency
    382         Council of the Inspectors General on Integrity and Efficiency
    383         Medicaid and CHIP Payment and Access Commission
    384         Northern Border Regional Commission
    385         Consumer Financial Protection Bureau
    401         Department of Homeland Security (DHS)/Management Directorate
    405         Department of State
    406         Broadcasting Board of Governors
    410         Department of the Treasury
    421         Defense w/o Army, Navy, Air Force, & Marine Corp - civilian
    422         Department of the Army - civilian
    423         Department of the Navy - civilian
    424         Department of the Air Force - civilian
    425         Department of the Army - NonAppropriated Fund (NAF)
    427         Department of the Air Force - NAF
    429         Army & Air Force Exchange Service - NAF
    430         Department of Justice
    432         Drug Enforcement Agency
    440         Department of the Interior
    445         Department of Agriculture
    450         Department of Commerce
    455         Department of Labor
    460         Department of Health and Human Services
    465         Department of Housing and Urban Development
    466         HUD- Office of the Inspector General
    470         Department of Transportation




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 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers

    475         Department of Energy
    480         Department of Education
    481         DHS/United States Secret Service
    482         DHS/Federal Law Enforcement Training Center
    483         DHS/Customs & Border Protection
    484         DHS/Transportation Security Administration
    485         DHS/Office of Grant Programs
    486         DHS/Science & Technology Directorate
    488         DHS/National Protection & Programs Directorate
    489         DHS/Citizenship & Immigration Services
    490         DHS/Immigration & Customs Enforcement
    491         DHS/United States Coast Guard - civilian
    492         DHS/Office of Inspector General
    503         Administrative Conference of the United States
    504         African Development Foundation
    506         United States Agency for International Development
    507         Advisory Council on Historic Preservation
    509         Appalachian Regional Commission
    510         American Battle Monuments Commission
    520         Board of Governors of the Federal Reserve System
    531         United States AbilityOne Commission
    533         Denali Commission
    535         Office of Personnel Management
    538         Commission of Fine Arts
    539         Commission on Civil Rights
    540         Office of Government Ethics
    541         Consumer Product Safety Commission
    543         Commodity Futures Trading Commission
    552         Environmental Protection Agency
    554         Equal Employment Opportunity Commission
    555         Export-Import Bank of the United States
    557         Farm Credit Administration
    570         Federal Communications Commission
    572         Federal Election Commission
    574         DHS/Federal Emergency Management Agency
    575         Federal Deposit Insurance Corporation
    577         Federal Labor Relations Authority
    578         Federal Maritime Commission
    580         Federal Mediation and Conciliation Service
    583         Federal Mine Safety and Health Review Commission
    584         Federal Retirement Thrift Investment Board
    590         Federal Trade Commission
    600         General Services Administration
    601         Harry S. Truman Scholarship Foundation




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                     UI REPORTS HANDBOOK NO. 401
 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers

    602         Japan-United States Friendship Commission
    603         U.S. Chemical Safety and Hazard Investigation Board
    618         Institute of Museum & Library Services
    619         The John F. Kennedy Center for the Performing Arts
    621         Inter-American Foundation
    622         International Boundary and Water Commission, U.S. and Mexico
    623         United States International Trade Commission
    624         International Boundary Commission, United States and Canada
    625         Surface Transportation Board
    626         Interagency Council on Homelessness
    627         Marine Mammal Commission
    628         Merit Systems Protection Board
    629         Valles Caldera Trust
    630         Millennium Challenge Corporation
    631         National Aeronautics & Space Administration
    633         National Archives & Records Administration
    634         National Credit Union Administration
    640         National Capitol Planning Commission
    642         National Gallery of Art
    645         National Labor Relations Board
    646         National Endowment for the Arts
    647         National Endowment for the Humanities
    650         National Mediation Board
    652         National Railroad Adjustment Board
    655         National Science Foundation
    657         Office of Navajo & Hopi Indian Relocation
    659         United States Nuclear Regulatory Commission
    660         National Transportation Safety Board
    663         Occupational Safety and Health Review Commission
    664         Overseas Private Investment Corp.
    667         Pension Benefit Guaranty Corporation
    668         Postal Rate Commission
    669         Public Defender Service for the District of Columbia
    670         Railroad Retirement Board
    677         United States Peace Corps
    687         Social Security Administration
    690         Security and Exchange Commission
    695         Selective Service System
    698         U.S. Commission on International Religious Freedom
    700         Small Business Administration
    701         United States Holocaust Memorial Council
    705         Smithsonian Institution
    710         Armed Forces Retirement Home
    730         Tennessee Valley Authority




                                     II-3-12
                                    10/2013

                     UI REPORTS HANDBOOK NO. 401
 ETA 191 Statement of Expenditures and Financial Adjustments of Federal Funds
for Unemployment Compensation for Federal Employees and Ex-Servicemembers

    732         United States Postal Service
    735         Department of Veterans Affairs
    801         Department of the Army - military
    802         Department of the Navy - military
    803         Department of the Air Force - military
    804         United States Marine Corp - military
    805         DHS - United States Coast Guard - military
    806         National Oceanic & Atmospheric Administrative - military
    807         Navy Exchange Service Command - NAF
    808         Commander, Navy Installation Command - NAF
    809         United States Marine Corp Community Services - NAF
    811         Coast Guard Community Services Command - NAF
    902         Central Intelligence Agency
    911         The Presidio Trust
    912         United States Trade and Development Agency
    913         Bureau of Census - 2010 decennial census




                                      II-3-13
                                     10/2013

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