**DEPARTMENT OF LABOR**

**Employment and Training Administration** Notice requesting public comment on two proposed Unemploy ment Insurance (UI) program performance measures to meet requirements in the I mproper Pay ments Elimination and Recovery Act of 2010 (IPER A). **AGENCY :**  Employ

ment and Training Administration (ETA) , Labor. **ACTION :**  Notice. **SUMMARY :**  T he Department of Labor (Department) is seeking public comment on two proposed UI Performs Core Measure s for UI Integrit y : 1) UI Improper Pay ments; and 2) UI Over pay ment Recovery
. **DATES :**  Written comments must be submitted to the office listed in the addresse s section below on or before March 14, 2012
. **ADDRESSES :**  Written comments may be submitted to the address specified below. All comments will be made availabl e to the public. WARNING: Do not include any personall y identifiable information (such as name, address, or other contact information) or confidential business information that y ou do not want publically disclosed. All comments may be posted on the I nter

net and can be retrieved by most Internet search engines. Comments may be submitted anony

mously
.
 Federal eRulemaking Portal: http://www.regulations.gov , identified b y Docket ID Number ETA
- 20 12
- 0001 . Follow the instructions for submitting comments.

 Mail or Hand Delivery /Courier : Please submit all written comments (including disk and CD
- ROM submissions) to Mr. Andrew Spisak, U.S. Department of Labor,2 ET A/ Office of Unemploy ment Insurance , 200 Constitution Avenue N W, Room S
4 524 , Washington, DC 20210
. Be a dvised that mail delivery in the Washington, DC area may be delay ed due to security concerns. Hand
- delivered comments will be received at the above address. All overnight mail will be considered to be hand
delivered and must be received at the designated place b y the date specified above. Please submit y our comments by onl y one method. The Department will not review comments received b y m eans other than those listed above or that are received after the comment period has closed. The Department will post all comments received on http://www.regulations.gov without making an y change to the comments, including an y personal information provided. The http://www.regulations.gov Web site is a Federal portal, and all comments posted there are available and acces sible to the public. **SUPPLEMENTARY INFORM ATION**  **: I.**  **Background** IPERA [Pub. L . 111
- 204 (31 U.S.C. 3321 note)] amended the Improper P ay ments In formation Act of 2002 ( IP IA ) [Pub. L
. 107
- 300 ( 31 U
. S
. C
. 3321 note ) ] and established several criteria that Federal agencies must meet in order to be in compliance with the law. According to section 3(a)(3) of IPERA: The term ‘ compliance ’ means that the agency (F) has reported an improper pay ment rate of less than 10 percent for each program and activity for which an estimate was published under section 2(b) of the Improper Payments I nformation Act of 2002 (31 U.S.C. 3321 note). For the 201 0 IP IA reporting period, the Department reported an improper pay ment rate of 11.2 percent (10.6 percent overpay ment rate and 0.6 pe rcent underpay ment rate) in its F iscal3

Y ear (FY) 2010 Agency

Financial Report (AFR) , p. 179 , ( http://www.dol.gov/_sec/media/reports/annual2010/2010annualreport.pdf ) . For the 2011 IP IA reporting period, the Department reported an improper pay ment rate of 1 2 .0 percent (1 1
. 35 percent overpay

ment rate and 0.6 5 percent underpay ment rate) in its FY 201 1 AFR, p. 204 ( http://www.dol.gov/_sec/media/reports/annual2011/2011annualreport.pdf )
. In addition, I PERA establishes requirements for pay ment recapture audits. O ffice of M anagement and B udget (OMB) guidelines in Appendix C of OMB Circular A
- 123 , Part I(B)(3), established the follow requirements that F ederal agencies must follow: [A]ll agencies are required to establish annual targets for their pay ment recapture
au dit programs that will drive their annual performance. The targets shall be based on the rate of recovery

(i.e., amount of improper overpay ments recovered divided by the amount of improper overpay ments identified). Agencies have the discretion to set the ir own payment recapture targets for review and approval b y OMB, but agencies shall strive to achieve annual recapture targets of at least 85 percent within three ye ars (with the first reporting ye ar being FY 2011, the second FY 2012, and the third FY 2013 ). In response, the Department has developed statistical models to set recovery targets based on historical performance data and the Administration’s economic assumptions. These targets have been reviewed b y OMB and published in the Department’s FY 2011 AFR, p. 215
. Because the UI improper pay ment rate exceeds the 10 percent minimum performance level in I PERA, the Department has developed an Integrity Strategic Plan to bring the UI program into compliance. I n June 2011, the Department issued a “call to action” in U nemploy

ment I nsurance P rogram L etter (UIPL) No. 19
- 11 to ensure that UI integrity is a4

top priority

and to provide tools and support for S tate agencies to develop strategic plans to reduce improper pay

ments. UI PL No. 33
- 11 (September 21, 2011 ) launched an initiative to reduce unacceptabl y high levels of improper pay ments in six “High Priority ” S tates. The Department will work closely with these S tates to support cross - functional teams and develop strategic plans to reduce improper pay

ments be low the 10 percent IPERA criterion. UIPL No. 34
- 11 (September 28, 2011) provided information on the definition and implementation of the UI Performs Benefit Year Earnings Core Measure to reduce the leading cause of UI improper pay ments -- claimants who re turn to work and who continue to claim and collect UI benefits. This notice describes and solicits comments on two proposed performance measures to meet the IP ERA statutory requirements. The Department establishes measures that capture key

dimensions of UI program performance in accordance with applicable legislation and sets criteria or target levels defining acceptable performance according to the measure. If a S tate’s performance does not attain these levels, the S tate must take corrective action thr ough its annual State Quality Service Plan (SQSP) (OMB No. 1205
- 013 2 , Expiration Date 10/31/2014)
. C omments should be submitted by the date and to the address provided in the
a ddresses section of this notice
.
**II. Proposed Improper Payments Measure**  **Defini tion**  **and Acceptable Level of Performance (ALP)**  **Measure Definition** : Combined percentage of UI benefits overpaid and underpaid, estimated from the results of the Benefit Accuracy Measurement (BAM) survey of paid UI claims in the State UI, Unemploy ment Com pensation for Federal Emplo ye es (UCFE), and5

Unemploy

ment Compensation for Ex
- Service Members (UCX) programs. **ALP** : Section 3(a)(3)(F) of I PERA establishes “an improper pay ment rate of less than 10 percent for each program and activity for which an estimat e was published under [I PI A].” Section 2(e) of IPERA amends section 2 of I PI A and defines an improper pay ment as “an y pa ym ent that should not have been made or that was made in an incorrect amount (including overpay

ments and underpay

ments).” In accordanc e with I PERA requirements, the Department is proposing an AL P of less than 10 percent, first applicable to calendar year ( CY ) 2012 performance. State performance for the 2011 I PI A reporting period (July 2010 through June 2011) is provided in Attachment A
. This AL P will be effective unless the IPERA and/or IP IA are amended , in which case the Department will bring its AL P into line with the amended requirement. **Calculation** : The measure would be calculated from BAM data using the following data elements:

 Total Overpay

ment Amount for Key

Week (BAM data element h5 )
- defines the amount overpaid to the claimant in the key week (the paid week selected for audit) , excluding overpay

ments for improper pay

ments caused by

a nother S tate’s workforce agency . The am ounts coded in h5 include overpay ment codes 10, 11, 12, 13, and 15 in data element ei2 (Key

Week Action)
. O verpay ments attributable to a S tate workforce agency other than the S tate agency that selected and audit ed the pay ment are excluded (Prior Agency

Ac tion ( data element ei6) codes 90 to 99).

 Total Underpay

ment Amount for Key

Week ( BAM data element h6 )
- defines the6 amount underpaid to the claimant in the key week, excluding underpay ments for improper pay

ments caused by

another S tate’s workforce agency
. The amounts coded in h6 include underpay ment codes 20, 21, and 22 in dat a element ei2 (Key Week Action). U nd erpay ments attributable to a S tate workforce agency other than the S tate agency that selected and audit ed the pay ment are excluded (Prior Agency A ction ( data element ei6) codes 90 to 99).

 Original Amount Paid ( BAM data element f13 )
- defines the amount paid to the claimant in key

week. The Annual Report overpay ment (OP) rate is the estimate of:

**Am ount of UI benefits overpaid**  **OP =**

**———————**

**————————— X 100**  **Am ount of UI benefits paid**  It is derived from the weekly BAM sample s ; each week’s sample result is weighted by the number of paid UI wee ks in the BAM survey population.
The Annual Report underpay ment (UP) rate is the estimate of:

**Am ount of UI benefits underpaid**  **UP =**

**———————————————— X 100**  **Am ount of UI benefits paid**  It is derived from the weekly BAM sample s ; each week’s sample result is weighted by the number of paid UI wee ks in the BAM survey population
.7

The improper pay

ment (IP) rate (expressed as a percentage) is the sum of the Annual Report overpay ment ra te plus the underpay ment rate: **IP = OP + UP** 
.

In formation on the BAM program is available at http://oui.doleta.gov/unemploy /bqc.asp
.
**Performance Pe riod**  : The performance period would be based on BAM data for the CY. Per the BAM State Operations Handbook (ET Handbook 395, 5th edition), 95 percent of BAM cases must be completed within 90 day s after the week ending date of the BAM sampling week (referr ed to as a batch), and 98 percent of BAM cases for the CY must be completed within 120 day s after December 31. The first measurement period would be January 1, 2012, to December 29, 2012 (end date of the last BAM sampling batch in 2012). **Sampling Error** : Because this measure would be based on sample data, the sampling error of the estimated BAM improper payment rate would be taken into account in determining whether a S tate meets its AL P. All estimates from samples are characterized as a distribution of v alues around the expected value of the universe. The sampling error is used to measure the variability of that distribution, and it is used to determine the probability that the value calculated from a particular sample drawn from a universe that meets an ALP may be below (or above) the true (universe) value
. **Failure to Meet the ALP:** States failing to meet the AL P would be expected to develop a Corrective Action Plan as part of the SQSP. Failures to attain an AL P in the first measurement period would be addressed in the 2014 SQSP (OMB No. 1205
- 013 2 , Expiration Date 10/31/2014)
. **Data Collection Costs:** Because the performance measure would use data collected8

through the BAM survey, there would be no data collection start
- up costs for this performance meas ure.

**III. Proposed UI Overpayment Recovery**  **Measure Definition and ALP**  **Measure Definition** : OMB Issuance of Revised Parts I and II to Appendix C of OMB Circular A
- 123 [Part 1(B)(3)] defines the recovery rate as “the amount of improper overpay ments recov ered divided by the amount of improper overpay ments identified.” This ratio will be expressed as a percentage. **ALP** : The Department conducted an anal ys is of the UI recovery data and has established recovery

targets of 64 percent in F Y 2012 and 72 percent in F Y 2013. These targets were reviewed b y OMB and published in the Department’s AFR, p 125 . A ttachment B outlines the methodology
. The Department will use this methodology to compute future recovery targets based on the most recent recovery and other performance data available. State performance data for the period October 1, 2010, through September 30, 2011, the most recent 12
- month reporting period available, are provided in Attachment C
. **Calculation** : The measure would be calculated from ETA Over pay ment Detection and Recovery reports (ETA 227 and ETA 227 EUC) :

 Total Overpay

ments Recovered
- section C, the sum of line 302, columns 11, 12, 13, 14, 22, and 23
.
 Total Overpay

ments Established Minus Overpay ments Waived
- section A, the sum of line 101, columns 4 , 5, a nd 21 , and line 103, columns 4 , 5 , and 21, minus section C, the sum of line 308, columns 13 , 14, and 23
.9 **Am ount of UI Overpayments Recovered**  **Recovery Rate =**

**————————————————————— X 100** 

**Am t. of (UI Overpayments Established**  **- Waived)** 
**Performance Period** : The performance period would be based on the ETA 227 and ETA 227 EUC data for the CY. Per the Unemployment Insurance Reports Handbook (ET Handbook 401, 4th edition), the December quarter ETA 227 reports are due February 1. The first measurement period would be January 1, 2012, to December 31, 2012. **Sampling Error** : Not applicable; this measure would be based on population data reported on the ETA 227 reports . **Failure to Meet the ALP**  : States failing to meet the AL P would be expected to develop a Corrective Action Plan as part of the SQSP. Failures to meet the CY 2012 target
w ill be addressed in the 2014 SQSP (OMB No. 1205
- 013 2 , Expiration Date 10/31/2014)
. **Data Collection Costs** : Because the performance measure would use data collected through the ETA 227 and ETA 227 EUC report s , there would be no data collection start
- up costs for this performance measure.

Attachment A Unemployment Insurance Integrity Rat es From: CY 2010 QTR 3 To: CY 2011 QTR 2 Annual Under

IPIA Report Payment ST Amount Paid (OP+UP) Rate Rate

__ ________________ _______ ______ _______ AK $187,793,437 13.06% 12.01% 1.05% AL $423,475,745 24.38% 24.15% .24% AR $404,922,070 12.59% 12.43% .16% AZ $612,311,633 21.70% 21.52% .18% CA $7,878,548,634 6.28% 5.78% .51% CO $759,225,578 16.84% 16.1 3% .71%10 CT $910,540,113 6.62% 5.64% .98% DC $173,907,643 7.05% 6.26% .78% DE $130,506,869 11.07% 9.35% 1.72% FL $1,981,338,921 8.36% 8.09% .27% GA $1,051,141,752 5.36% 5.05% .31% HI $308,105,469 3.62% 3.29% .32% IA $517,702,648 14.37% 12.70% 1.67% ID $244,089,005 9.60% 9.52% .08% IL $2,614,374,425 14.91% 13.49% 1.42% IN $950,389,758 60.33% 59.90% .42% KS $460,373,464 3.64% 3.61% .02% KY $574,241,696 8.42% 7.95% .47% LA $356,969,426 32.95% 31.46% 1.49% MA $1,808,499,194 5.54% 4.20% 1.34% MD $864,135,379 10.83% 10.74% .09% ME $198,708,529 17.76% 16.97% .78% MI $1,608,631,516 11.91% 11.40% .51% MN $1,040,046,493 10.72% 10.25% .47% MO $722,648,523 8.26% 7.73% .54% MS $234,393,333 13.73% 13.15% .58% MT $155,810,976 11.45% 10.41% 1.03% NC $1,564,424,194 10.66% 10.42% .24% ND $66,158,178 11.87% 11.30% .57% NE $161,824,757 16.46% 15.94% .52% NH $123,301,707 8.07% 6.84% 1.23% NJ $2,770,764,470 12.51% 10.86% 1.65% NM $270,220,624 22.71% 21.83% .88% NV $642,558,333 9.17% 8.77% .40% NY $3,760,176,447 7.39% 6.99% .40% OH $1,491,641,475 20.95% 19.42% 1.53% OK $347,057,290 6.61% 6.14% .47% OR $884,638,346 12.13% 11.80% .32% PA $3,329,117,904 11.82% 11.24% .58% PR $265,690,172 10. 06% 8.73% 1.33% RI $289,317,413 6.06% 5.65% .41% SC $486,351,866 17.94% 17.72% .22% SD $43,851,969 17.12% 16.69% .43% TN $53 9,350,249 17.92% 17.77% .15% TX $2,548,344,654 12.54% 12.00% .54% UT $331,290,619 10.99% 10.43% .56% VA $692,676,373 16.73% 16.57% .16% VT $131,581,881 5.63% 5.25% .38% WA $1,509,672,386 15.71% 15.52% .19% WI $1,154,698,728 12.73% 12.37% .36% WV $217,742,942 5.52% 5.01% .51% WY $97,180,931 9.42% 8.96% .47%11

Notes: 1. Amount paid includes State UI, UCFE, and UCX payments.

2. Rates exclude agency errors by State s other than the sampling State . Source: Benefit Accurac y Measurement Prepared by: ETA Office of Unemployment Insurance on 18 Jan 12 . Attachment B
**Methodology for Establishing Recovery Targets**
**Background** As required b y the IP ERA implementing guidance, ETA has developed UI overpay ment recovery

targets for F Y 2011, FY 2012 and FY 2013. According to Part I(B)(3) of OMB’s IPERA guidelines, “Issuance of Revised Parts I and II to Appendix C of OMB Circular A
- 123” (April 14, 2011):
[A]ll agencies are required to establish annual targets for their pay ment recaptu re audit programs that will drive their annual performance. The targets shall be based on the rate of recovery

(i.e., amount of improper overpay ments recovered divided by the amount of improper overpay ments identified).
**Methodology** The UI recovery

target s involve aggregating overpay ments established and recovered under three UI program areas: State UI , permanent E xtended B enefits (EB) and the temporary

E mergency Unemploy

ment Compensation (EUC) programs. Recoveries are made12

using the traditional tools av ailable to State s in addition to the Federal Tax Offset P rogram (TOP) , implemented b y only three State s as of the date of th e anal ys is . The recovery targets reflect separate methodologies for projecting recoveries or recovery rates for (a) State UI plus E B recoveries obtained using traditional tools; (b) recoveries of EUC overpay ments made using traditional tools; and (c) recoveries of State UI , EB, and EUC overpay ments through TOP. Administration economic assumptions as of the time of the anal ys is were t aken into consideration for all projections.

a. Traditional State UI and EB recoveries
. Recovery estimates for this segment are based on statistical (regression) models that use the historical establishment and recovery data reported on the ETA 227 report t o project recoveries for State UI and EB overpay

ments. The models estimate the relationships between UI overpay ments established and recovered for the State UI and EB programs based on several explanatory

variables, including the amount of State UI and EB unemployment compensation (UC) program benefit pay ments, the Total Unemploy ment Rate (TUR), the overpay

ment balances available for collection, and the amount of EB program pay ments as a percentage of total UC benefits paid. The TUR, produced by the Depar tment of Labor , Bureau of Labor Statistics, is used as the primary economic indicator of overall labor market conditions. UI overpay ment recovery

targets for FY 2011 were projected for the full FY based on actual performance data for the first three quart ers. Model projections for FY 2012 and FY 2013 were based on the Administration’s economic assumptions for the TUR and projections of UI and EB pay ments based on those assumptions. Estimates for FY 2012 and FY 2013 reflect13 TOP recoveries to the extent th at those recoveries reduce overpay ment balances available for collection by standard S tate recovery techniques, for example , recovery through cash, UI benefit offset, liens, wage garnishment, etc. These models exclude EUC establishments and recoveries bec ause EUC is a temporary program without sufficient historical data.

b. TOP Recoveries . In 2008, S tate workforce agencies gained access to TOP to recover UI fraud overpay

ments that were not more than 10 ye ars old. In December 2010, new legislation expanded TOP access to include nonfraud overpay ments resulting from claimants’ failures to report earnings and removed the 10
- year limit on the debt. During FY 2011, three S tates -- Ne w York, Michigan, and Wisconsin
-- began participating in TOP , and data on thei r recoveries are reported b y the U. S. Department of the Treasury . Projections of amounts recovered through TOP are based on the rates of TOP recoveries in these three S tates relative to the uncollected overpay ment balance data from the ETA 227 report and fraud overpay ments that the State s wrote off as uncollectable before they gained access to TOP. At the beginning of FY 2011, State s had uncollected fraud overpayment balances of approximately $3.2 billion, of which about $360 million was amounts written off during the past 10 ye ars. Projected national totals for TOP for the country as a whole are based on very preliminary

estimates of the rate at which State s begin to access TOP.

c. EUC Recoveries . The recovery targets also take into account overpay ment
es tablishments and recoveries contributed b y the EUC program. I t is assumed that14 EUC overpay

ment establishments and recoveries will continue into FY 2013 and that collections through traditional techniques and TOP will be based on the amoun t of unrecovered EUC overpay ments. The rates reflect existing information on amounts established and recovered reported on the ETA 227 EUC report. Existing data show that EUC recovery

rates are considerabl y lower than State UI and EB recovery rates.
**Targets** The followin g table summarizes the UI overpay ment recovery rate target s, rounded down to the nearest integer. The UI recovery rates are constructed by

dividing UI overpay ment recoveries reported on the ETA 227 UI / EB and EUC reports by overpay ments established, min us overpay ments waived because they are unrecoverable under State law or policy . The sharp increase in recovery targets for FY 2012 and FY 2013 reflects the expected impact of the TOP program.

FY UI +EB+EUC

In cluding TOP (Adjusted for Waivers) 2011 45% 2012 64% 2013 72% These targets are based on the following assumptions:

 The TUR and State UI /EB outlay s will not differ significantl y from the Administration assumptions in the FY 2012 Budget Midsession Review . The TUR is projected as part of the Adm inistration economic assumptions , and ETA forecasts UI and EB outlay s based on the TUR and other economic assumptions. Because amounts of overpay

ments made, established , and recovered are highl y sensitive to15 economic conditions, any significant change in these economic assumptions will affect the recovery

rate estimates of the model.

 Recovery

activity for overpay

ments established for t he EUC program is expected to continue into FY 2013 with residual recoveries for overpay ments established after the expir ation of the EUC program
.

 State agencies will begin to participate in TOP according to the adoption path reflected in the model. Based on Treasury information on State plans for adopting TOP and implementation status, the model assumes that by the end of FY 2011 three State s will have enrolled in TOP; by the end of FY 2012, 26 State s will participate ; and by the end of FY 2013 and bey ond, 49 State s will participate . The implementation model is quarterl y because data from the first three State s suggest th at over 95 percent of recoveries b y TOP occur in the first or second calendar quarters, so the calendar quarter during which a State begins to participate in TOP is critical for estimates of first
- ye ar recoveries. Changes in the TOP implementation schedul e will have a significant impact on recovery rates.
It is important to note that these estimates are based on actual counts of UI overpay ments identified and recovered by the State agencies and reported on the ETA 227 report s for the FY 1986 to the third quarter of FY 2011 pe riod, not the estimated UI overpayment rates and amounts that are reported in the Department’s AFR for the I PI A , which are based on the results of the BAM audits of paid claims samples. Targets are also adjusted to exclude16

overpay ment s that are waived as unrecoverable by State agencies, according to the definition in the UI Report s Handbook (ET Handbook 401, 4 th edition).
Additionally , although these targets were developed using historical FY counts of UI overpay ments identified and r ecovered as reported on the ETA 227, they may be applied to a calendar year measurement cycle. As actual data on recoveries accumulate
-- driven largel y by the rate at which S tates implement TOP
-- the out
- ye ar targets are likel y to be revised.

A ttachmen t C State UI Overpayments Established and Recovered October 2010
- September 2011 UI + EB + EUC UI + EB + EUC UI + EB + EUC Overpayments Adjusted OPs Overpayments Pct. ST Established Established Recovered Rec.

__ _______________ _______________ ______________ ______ AK $10,786,946 $10,786,946 $4,926,536 45.67% AL $43,289, 401 $43,109,121 $10,989,706 25.49% AR $15,834,291 $15,535,040 $3,548,631 22.84% AZ $49,972,545 $49,153,663 $17,927,220 36.47% CA $355,671,845 $319,473,699 $8 8,802,967 27.80% CO $68,391,997 $61,271,197 $29,375,647 47.94% CT $24,034,518 $23,869,538 $9,940,414 41.64% DC $12,220,616 $12,202,781 $3,673,039 30.10% DE $8,965,003 $8,935,039 $4,552,476 50.95% FL $147,623,645 $145,775,041 $44,571,895 30.58% GA $23,231,700 $22,569,632 $8,087,146 35.83% HI $2,770,116 $2,35 7,971 $1,435,108 60.86% IA $15,843,340 $15,754,367 $9,341,187 59.29% ID $15,065,271 $14,128,402 $7,303,007 51.69% IL $182,087,681 $182,087,681 $70,338,632 38.6 3% IN $42,788,522 $42,788,522 $26,348,519 61.58% KS $34,676,662 $34,144,019 $10,576,328 30.98% KY $19,160,015 $19,160,015 $8,310,033 43.37% LA $26,509,327 $25,299,358 $7,617,548 30.11% MA $52,507,008 $49,520,685 $19,786,563 39.96% MD $74,634,081 $73,857,637 $24,762,560 33.53% ME $11,251,820 $10,473,860 $4,2 90,528 40.96% MI $159,904,300 $154,893,349 $46,695,875 30.15%17 MN $78,107,121 $78,107,121 $34,172,193 43.75% MO $43,124,208 $43,124,208 $17,194,165 39.87% MS $24,647,373 $24,647,373 $10,327,401 41.90% MT $8,315,543 $8,243,443 $3,282,896 39.82% NC $29,499,484 $26,206,623 $13,432,770 51.26% ND $2,829,616 $2,819,46 1 $1,590,573 56.41% NE $9,203,878 $9,203,878 $6,117,042 66.46% NH $8,765,741 $6,758,020 $2,106,741 31.17% NJ $217,078,665 $216,569,050 $173,289,168 80.02% NM $26,144,403 $26,144,403 $7,695,583 29.43% NV $79,263,713 $75,184,087 $11,304,039 15.04% NY $173,450,225 $136,332,802 $119,837,684 87.90% OH $110,977,907 $110,839,890 $40,467,585 36.51% OK $13,589,431 $13,589,431 $6,334,034 46.61% OR $52,034,282 $43,226,825 $15,972,461 36.95% PA $179,666,995 $178,969,168 $71,342,5 80 39.86% PR $9,015,270 $9,015,270 $4,352,634 48.28% RI $12,555,567 $11,690,902 $4,753,249 40.66% SC $42,786,170 $42,315,788 $18,882,525 44.62% SD $2,598,766 $2,511,814 $1,280,515 50.98% TN $26,502,776 $25,426,645 $9,965,361 39.19% TX $200,713,633 $193,763,711 $83,402,654 43.04% UT $24,886,880 $24,659,843 $11,568,309 46.91% VA $37,941,504 $37,941,504 $15,385,906 40.55% VT $3,181,382 $2,097,223 $917,377 43.74% WA $144,933,042 $137,873,967 $71,128,301 51.59% WI $81,590,555 $78,734,237 $53,254,357 67.64% WV $8,231,348 $8,231,348 $3,020,124 36.69% WY $6,047,490 $5,741,420 $2,155,330 37.54% Notes: 1. UI includes State UI, UCFE, and UCX overpayments.

2. Overpayments established exclude overpayments waived. Source: ETA 227 and ETA 227 EUC Reports Prepared by Div. of Performance Management on: 18 Jan 12 Signed in Washington, D.C., this 2nd day of February , 2012.

_____________________________ Jane Oates Assistant Secretary

for Employ

ment and Training **BILLING CODE 4510 -**  **FW -**  **P**