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

EMPLOYMENT AND TRAINING ADMINISTRATION

ADVISORY SYSTEM

U.S. DEPARTMENT OF LABOR

Washington, D.C. 20210

CLASSIFICATION

Unemployment Insurance

CORRESPONDENCE SYMBOL

OUI/DFAS

DATE

January 19, 2024

RESCISSIONS

None

EXPIRATION DATE

Continuing

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

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)

, 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 agreement.

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

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)).

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 XIV

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.

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.”

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

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.

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, including

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.

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

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.

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

8 
 
designate, or as may be required by the law. Reference ET Handbook No. 401 (5th 
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)) 

9 
 
(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. 
 
 

7. Attachment(s).

• Attachment I: Section 2105 Information Collection Form

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

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