**UNEMPLOYMENT TRUST FUND (UTF)**

**REPAYABLE ADVANCES (Attachment 1A)**

**And**

**NON-REPAYABLE ADVANCES (Attachment 1B)**

**(INDEFINITE BUDGET AUTHORITY)**

**Prepared By:**

**United States Standard General Ledger Advisory Division**

**Governmentwide Accounting**

**Bureau of the Fiscal Service**

**Department of the Treasury**

Attachment 1A

Repayable Advances

**Attachment 1A – Repayable Advances**

**Background**

***Description of the “Advances to the Unemployment Trust Fund and Other Funds, ETA” account (016-0327)***

This Treasury Appropriation Fund Symbol (TAFS) makes available funding for *repayable advances* (loans) to two accounts in the Unemployment Trust Fund (UTF):  the Extended Unemployment Compensation Account (EUCA), which pays the Federal share of extended unemployment benefits, and the Federal Unemployment Account (FUA) which makes loans to States to fund unemployment benefits. In addition, the account provides repayable advances to the Black Lung Disability Trust Fund (BLDTF) whenever its balances prove insufficient to make payments from that account. These repayable advances are shown as borrowing authority within the UTF or the BLDTF, and they do not appear as budget authority or outlays in the Advances to the Unemployment Trust Fund and Other Funds account.

This TAFS also makes available funding as needed for *nonrepayable advances* to the Federal Employees Compensation Account (FECA) to pay the costs of unemployment compensation for former Federal employees and ex-service members, and to the Federal Unemployment Allowances (FUA) account to pay the costs of benefits and services under the Trade Adjustment Assistance for Workers (TAA) program. The advances are shown as budget authority and outlays from this account (016-0327).

To address the potential need for significant, and somewhat unpredictable, advances to various accounts, Congress amended the previous appropriations language for the Advances account to appropriate such sums as needed for advances to all of the potential recipient accounts. 

***Applicable Department of Labor TAS***

016_0327, “Advances to the Unemployment Trust Fund and Other Funds, Employment and Training Administration”

016X8042, “Unemployment Trust Fund, Labor”

020 2871.001, “Repayment of Loans or Advances to the Extended Unemployment Compensation Account

020 2871.002, “Repayment of Loans or Advances to the Federal Unemployment Account

020 1501.010, “Interest on Loans/Advances to the Extended Unemployment Compensation Account”

020 1501.020. “Interest on Loans/Advances to the Federal Unemployment Account 

This scenario follows USSGL TFM S2 16-XX (June 2016), Fiscal 2016 crosswalks.

***Proposed New SGL Accounts***

**Account Title:** Repayment of Repayable Advances

**Account Number**: 415900

**Normal Balance:** Credit

**Definition:**  Amounts actually transferred by nonexpenditure transfer during the fiscal year to Advances to the Unemployment Trust Fund and Other Funds for repayment of repayable advances.  This transaction is accomplished via a Nonexpenditure Transfer.  This USSGL account is to be used by only the Department of Labor.   

**Justification:**  This account was created  to address repayment of repayable advances specific to the Department of Labor.

**USSGL Budgetary Account Reporting:**

**USSGL Proprietary and Budgetary Account Attribute Table**

**Listing of USSGL Accounts Used in This Scenario**

**Illustrative Transactions**

NOTE:  Transactions in this scenario only deal with the principal and interest payment component.

**Closing Entries**

# 

ELIMINATIONS:

DOL will not pass Edit 1 as the transfers processed in NET will not post to 101000 but to 310100 (transactions 2 and 6)  . 

GTAS Closing Edit 21 is updated to add 415900.

DOL will not pass Edit 35 as the transfers processed in NET will not post to 310200 or 575500 but to 310100 (transaction 7a). 

For edit 37, added USSGL 415900.

DOL will not pass Edit 50 as the warrants were not processed but transfers were processed in NET to 310100 (transactions 2, 6. and 7A).  Also for Edit 50, DOL will not pass as they are posting to 310100 instead of 310600 for transactions 8 and 10A.

Below is GTAS waiver for DOL.

Attachment 1B

NON-Repayable Advances

**Attachment 1B – Non-Repayable Advances**

**Background**

***Description of the “Payments to the Unemployment Trust Fund, ETA” account (016-0178) (from the 2011 President’s Budget)***:

This TAFS provides for general fund financing of extended unemployment benefit programs under certain statutes. Under the Emergency Unemployment Compensation law enacted in Public Law (P.L.) 102–164, as amended, there continues to be general fund financing for administrative costs related to any extended benefits paid under the optional, total unemployment rate trigger created in that law. This account is also used to make general fund reimbursements for some or all of the benefits and administrative costs incurred under the new Emergency Unemployment Compensation program (first enacted in P.L. 110–252, expanded in P.L. 110–449, extended in P.L. 111–5, expanded in P.L. 111–92, and extended in P.L. 111–118). These funds are transferred to a receipt account in the Unemployment Trust Fund (UTF) so that resources may be transferred to the Employment Security Administration Account in the UTF for administrative costs or to the Extended Unemployment Compensation Account in the UTF for benefit costs.

***Applicable Department of Labor TAFS***

016_0178, “Payments to the Unemployment Trust Fund, Employment and Training Administration”

016X8042, “Unemployment Trust Fund, Labor”

**Listing of USSGL Accounts Used in This Scenario**

**Illustrative Transactions**

NOTE:  Transactions in this scenario only deal with the principal component, not interest payments or premiums.

**Closing Entries**

**SF 133 STATEMENT OF BUDGETARY EXECUTION AND BUDGETARY RESOURCES and PROGRAM AND FINANCING  SCHEDULE P**

� Some of the transactions contained within, involving USSGL 310100, are nonstandard entries for use by DOL only, in order to facilitate proper reporting on the Statement of Changes in Net Position.  Individual entries are footnoted where applicable.

� 411900:  SF 133/Schedule P line 1200 [Appropriation -- Authority_Type=P, BEA_Category_Indicator=M]

� 412700:  SF 133/schedule P line 1200 [Appropriation -- BEA_Category_Indicator =M, Fund=EG]

� This is a nonstandard proprietary entry, for use by DOL only

� 412700:  SF 133/schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=EG]

� 412900:  SF 133/schedule P line 1200 [Appropriation -- Authority_Type=P, BEA_Category_Indicator=M, Fund=EG]

� 412800:  SF 133/ schedule P line 1400 [Borrowing Authority -- Authority_Type = B, BEA_Category_Indicator=M, Fund=ET]

� 412600:  SF 133/ schedule P line 1400 [Borrowing Authority -- Authority_Type = B, BEA_Category_Indicator=M, Fund=ET]

� 412700:  SF 133/schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=EG]

� This is a nonstandard proprietary entry, for use by DOL only

� 412600:  SF 133/schedule P line 1400 [Borrowing Authority -- Authority_Type = B, BEA_Category_Indicator=M, Fund=ET]

� 412800:  SF 133/Schedule P line 1200 [Authority_Type=P, BEA_Category_Indicator=M, Fund=EG]

� This is a nonstandard proprietary entry, for use by DOL only

� 415900:  SF 133/Schedule P line 1422 [Authority_Type=B, BEA_Category_Indicator=M, Fund=ET]

� 439100:  SF 133/Schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=EG]

� The debit to USSGL 310100 is a nonstandard entry, for use by DOL only

� 411400 SF 133/schedule P line 1201 [Appropriation -- Authority_Type = P, BEA_Category_Indicator=M, Fund=ET]

� 415900:  SF 133/Schedule P line 1236 [Authority_Type=P, BEA_Category_Indicator=M, Fund=ET]

� This is a nonstandard entry, for use by DOL only

� 415900:  SF 133/Schedule P line 1236 [Authority_Type=P, BEA_Category_Indicator=M, Fund=ET

� This is a nonstandard entry, for use by DOL only

� Note:  If a repayment of a repayable advance occurs during a month other than September, DOL will request and Fiscal Service will process a negative warrant. In that case, DOL will credit USSGL 411900 instead of 439100, and debit USSGL 310100 instead of 310600.  Further note that recording USSGL 411900 in an expired TAFS is an exception to the rule, and is noted as such and/or limited in GTAS and on the USSGL SF133 crosswalk.

� 439100:  SF 133/Schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=EG]

� Note:  If a repayment of a repayable advance occurs during a month other than September, DOL will request and Fiscal Service  will process a negative warrant. In that case, DOL will credit USSGL 411900 instead of 439100, and debit USSGL 310100 instead of 310600.  Further note that recording USSGL 411900 in an expired TAFS is an exception to the rule, and is noted as such and/or limited in GTAS and on the USSGL SF133 crosswalk.

� 439100:  SF 133/Schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=EG]

� Recording 465000 as an offset to 439100 is a unique entry, for use by DOL only   

� 411900:  SF 133/Schedule P line 1200 [Appropriation -- Authority_Type=P, BEA_Category_Indicator=M]

� SF 133/schedule P line 1202 [Appropriation -- Authority_Type = P, BEA_Category_Indicator=M, Fund=7]

� Note:  If a repayment of a repayable advance occurs during a month other than September, DOL will request and Fiscal Service  will process a negative warrant. In that case, DOL will credit USSGL 411900 instead of 439100, and debit USSGL 310100 instead of 310600  Further note that recording USSGL 411900 in an expired TAFS is an exception to the rule, and is noted as such and/or limited in GTAS and on the USSGL SF133 crosswalk.

� In the event that a negative Treasury warrant is processed to return the funds to Treasury, refer to USSGL TC F108, which reflects a credit to 411900 and a debit to 310100.

� 439100:  SF 133/Schedule P line 1200 [Appropriation -- BEA_Category_Indicator=M, Fund=1]

**Attachment 1A – Repayable Advances**1 of 1June 2016

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**Attachment 1A – Repayable Advances**June 2016