UIPL 15-25.pdf

EMPLOYMENT AND TRAINING ADMINISTRATION

ADVISORY SYSTEM

U.S. DEPARTMENT OF LABOR

Washington, D.C. 20210

CLASSIFICATION

Unemployment Insurance

CORRESPONDENCE SYMBOL

OUI/DFAS

DATE

August 21, 2025

RESCISSIONS

None

EXPIRATION DATE

September 30, 2026

ADVISORY:

TO:

UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 15-25

STATE WORKFORCE AGENCIES

FROM: LORI FRAZIER BEARDEN

Acting Assistant Secretary

SUBJECT: Fiscal Year (FY) 2026 State Workforce Agency Unemployment Insurance

(UI) Resource Planning Targets and Guidelines

1. Purpose. To provide states with information about preliminary FY 2026 UI State

Administration base resource planning targets, with general guidelines for resource planning, and an explanation of how the U.S. Department of Labor (Department) allocates base resources among the states.

2. Action Requested. The Department’s Employment and Training Administration (ETA) requests that State Administrators:

a. Provide to the appropriate staff the FY 2026 planning targets and the instructions herein as soon as possible after receiving this Unemployment Insurance Program Letter (UIPL);

b. Notify the appropriate ETA regional office of any questions or concerns as soon as possible after receiving this UIPL, but no later than September 5, 2025;

c. Submit the FY 2026 SF-424 (OMB Approval No. 4040-0004), 424A (OMB Approval

No. 4040-0006), if applicable, and 424B (OMB Approval No. 4040-0007) via www.grants.gov; and

d. Submit the FY 2026 UI-1 report (OMB Approval No. 1205-0132) via the UI Required

Reports system by October 1, 2025.

3. Summary and Background.

a. Summary – The total amount of resources included in the FY 2026 President’s Budget request for UI base administration is $2,625,444,000, determined at a 1.8 million average weekly insured unemployment (AWIU) level. This includes $2,502,237,000 for base UI administration and $123,207,000 for postage. It reflects a decrease of $1,446,202 from the FY 2025 final base allocations, which were also determined at an AWIU level of 1.8 million. The state data was run through the allocation methodology described in Section

4.c. of this UIPL.

http://www.grants.gov/

The state allocations reflected in these planning targets assume that Congress appropriates the amounts reflected in the FY 2026 President’s Budget request. In the event Congress appropriates amounts other than what is requested, the UI administration planning targets may be revised to reflect the actual appropriation.

b. Background – Before the beginning of each fiscal year, ETA’s Office of Unemployment

Insurance announces preliminary dollars and staff year base administration resource planning targets for UI operations. States use this information in planning and developing State Quality Service Plans. The amount of state UI administrative resources allocated through the Federal budget cycle is closely tied to national UI workloads. For

FY 2026, the economic assumptions underlying the President’s Budget resulted in a projected national AWIU of 1.903 million. As a result, the FY 2026 base administration allocation remains at a 1.8 million AWIU level.

4. Details.

a. Data Inputs. Minutes Per Unit (MPU), annual hours worked, non-workload staff years, personal services/personnel benefits (PS/PB) rates, and non-personal services (NPS) dollars for FY 2026 are all drawn from the Resource Justification Model (RJM) data collection submitted by states in FY 2025. The RJM data collection methodology is explained in ET Handbook No. 410, 6th Edition, Resource Justification Model.

The following table shows the data inputs used for the base allocations for FY 2025 and the planning targets for FY 2026. These inputs are described in more detail below.

DATA INPUTS

CATEGORY FY 2025 Allocations FY 2026 Targets

Base Workloads National Office projections formulated at a 1.8 million AWIU

National Office projections formulated at a 1.8 million AWIU

MPU values Average of actuals for

FYs 2021, 2022 and 2023

(less state dollars & hours)*

Average of actuals for

FYs 2022, 2023 and 2024

(less state dollars & hours)*

Annual hours worked FY 2025 projected* FY 2026 projected*

Non-Workload Staff Years FY 2023 actual FY 2024 actual

PS/PB rates FY 2023 actual, increased annually by 3 percent*

FY 2024 actual, increased annually by 3 percent*

NPS dollars Actual expenditures in FY 2023, not including state dollars and one-time costs and increased annually by 3 percent

Actual expenditures in FY 2024, not including state dollars and one-time costs and increased annually by 3 percent

* Both state supplemental PS/PB expenditures and the hours worked/paid associated with those expenditures are excluded from state RJM inputs, effectively leaving the PS/PB rates intact but reducing annual hours worked and MPU values.

The data inputs described above produced a national total base state funding request of

$3,088,407,717 for FY 2026. Base funding anticipated to be available for FY 2026 is

$2,502,237,000. The amount of funds available for allocation in each category (e.g., https://www.dol.gov/agencies/eta/advisories/handbooks/et-handbook-no-410-6th-edition

Workload, Support, Administrative Staff and Technical Services (AS&T), and NPS) is determined by multiplying the percent each category represented of the total requested budget amount by the total dollars available, with two exceptions: the requested amounts for Benefit Payment Control (BPC) and UI Performs were not changed in the targets.

b. Highlights of Base Planning Targets.

i. Economic Assumptions. The FY 2026 UI planning targets reflect the economic assumptions used in the FY 2026 President’s Budget request.

ii. Base Workload Level. As noted above, the FY 2026 national base claims-related workloads are allocated at a 1.8 million AWIU.

iii. Funding Period. The “funding period” is the period during which states may obligate funds. The proposed appropriations language included in the FY 2026 President’s

Budget for State Unemployment Insurance and Employment Service Operations

(SUIESO) provides that states may obligate FY 2026 UI grant funds through

December 31, 2026. However, states may obligate FY 2026 UI grant funds through

September 30, 2028, if such funds are used for automation; or for competitive grants awarded to states for improved operations; or to conduct in-person reemployment and eligibility assessments; or for unemployment insurance improper payment reviews; or to provide reemployment services and referrals to training, as appropriate.

States have an additional 90 days after the end of the funding period to liquidate obligations. If an extension of the liquidation period is necessary, a state must seek the approval of ETA’s Grant Officer. States should submit requests to extend the liquidation period in writing to the appropriate ETA regional office at least 30 days before the existing deadline.

c. Allocation Methodologies. A detailed description of the allocation methodologies follows.

i. UI Base Staff.

• Workload Functions Allocation Methodology. The allocation methodology seeks to achieve four objectives to the greatest extent possible: allocate available resources so that the same level of service to claimants and employers is available in all states; promote administrative efficiency; enable resources to shift with workloads; and avoid abrupt shifts of resources among states from year-to-year.

▪ Data Sources.

- Time Factors. The MPU values are an average of the data for FY 2022, FY

2023, and FY 2024. The MPUs were calculated from data submitted in the

RJM data collection instrument.

- Work Hours. The hours per staff year are the FY 2026 projected hours states reported in the FY 2025 RJM submission.

▪ Workload Forecasts. The state base FY 2026 workloads for the six workload activities – initial claims; weeks claimed; nonmonetary determinations;

appeals; subject employers; and wage records – were developed by applying each state’s proportion of actual FY 2024 activity to the total base workload funded in FY 2026 for each activity. Additional funds are available on a quarterly basis for claims-related workloads processed above the base level.

▪ Determination of Allowable MPU Values. For FY 2026, the workload-based calculation (excluding Systematic Alien Verification Enterprise, BPC, UI

Performs, AS&T and Support) using states’ unreduced three-year average MPU values from the RJM data collection, yielded 16,228 workload staff years. The level of base funding anticipated to be available for FY 2026 supports a lower number of workload staff years at 12,558. To fit the targets within available funds, the allocated MPU values were developed for the six base workload activities by slightly reducing the MPU values for most states, so that the number of targeted workload staff years equaled the 12,558 staff years for which funds are projected to be available. MPU reductions in each of the six activities were made as follows:

- MPUs were arrayed from the highest to the lowest MPU value.

- The lowest ten MPU values were not reduced.

- Within each of the six workload categories, the difference was calculated between each of the highest 43 MPU values and the tenth-lowest MPU.

Differences were then reduced by a percentage determined by anticipated available resources, and the result for each state was added back to the tenth-lowest MPU to obtain the allocated MPU for each state. In general, the higher the MPU, the greater its reduction; however, reductions in MPUs for states with relatively smaller workloads were mitigated by up to 25 percent of what the reduction otherwise would have been. The percent of the mitigation was determined by the relationship of the state's workload to the largest workload among states being reduced.

• Non-Workload Staff Years Allocation Methodology. Staff years for non-workload functions are drawn from the FY 2024 data in the RJM data collection.

Other than adjusting for any state supplemental funding, no reduction was applied to BPC and UI Performs staff years.

Support staff years were unreduced while the AS&T staff years were reduced by using an algorithm similar to the MPU reduction algorithm. The algorithm for

AS&T used the percentages that AS&T staff represented of each state’s total requested staff. The ten states with the lowest percentages were not reduced. In general, the higher the percentage AS&T staff represented of the total, the larger the reduction in AS&T staff years.

ii. Personnel Compensation Costs. The FY 2026 PS/PB rates were determined by using each state's FY 2024 PS/PB rate for each functional activity and increasing the result by three percent annually. As provided in Division D, Title I, Section 105 of the

Further Consolidated Appropriations Act, 2024 (Pub. L. 118-47 (March 23, 2024)), no FY 2024 PS/PB rates were permitted to exceed the latest enacted Executive Level

II rate, which was $221,900. See: https://www.opm.gov/policy-data-oversight/pay-leave/salaries-wages/salary-tables/pdf/2024/EX.pdf.

iii. Non-Personal Services. The FY 2026 NPS allocation was determined by using each state’s 2024 NPS expenditures reported in the RJM, less any state-funded supplemental NPS dollars and one-time expenditures. Each state’s proportion of the

FY 2024 actual expenditures was applied to the aggregate amount and then increased by three percent annually to calculate the available amount for FY 2026. Attachment

I shows a breakout of each state’s NPS base planning level.

iv. Hold Harmless or “Stop-Loss” Provision. Stop-loss and stop-gain rules are used to ease the budgetary impacts of fundamental year-over-year changes in funding.

• State UI Base Administration Dollars. A “stop-loss” of 5 percent is imposed on states that would have lost more than 5 percent in total base dollars compared to

FY 2025, with a resulting “stop-gain” of 6.08 percent for states that would have gained more in total base dollars relative to FY 2025. These adjustments are shown on a separate line in Attachment I.

v. Postage. For FY 2026, the Department will allocate $123,207,000 in base postage resources directly to states, a decrease of $1,689,870 from FY 2025 postage amounts.

For FY 2026, the Department’s postage allocation methodology uses projected base weeks claimed and subject employer workloads. These figures are totaled for each state, and then base postage resources are calculated pro rata based on each state’s share of the total workload. Attachment III displays individual state-level details regarding this allocation.

d. General Guidelines for Above-Base Workload Resource Levels. The state administration budget activity includes a reserve for above-base workloads.

The Department will use the quarterly hours data on the UI-1 report (OMB Approval No.

1205-0132), the allocated claims activity staff years paid, and the allocated annual MPU values in the FY 2026 above-base certification process. States should submit the UI-1 report (OMB Approval No. 1205-0132) by October 1, 2025; the annual hours on the report must be consistent with the annual work hours used for each state’s FY 2026 target allocation.

https://www.opm.gov/policy-data-oversight/pay-leave/salaries-wages/salary-tables/pdf/2024/EX.pdf https://www.opm.gov/policy-data-oversight/pay-leave/salaries-wages/salary-tables/pdf/2024/EX.pdf

i. Above-Base Overhead. The above-base overhead percentage will remain at 19 percent.

ii. Above-Base Resources. Above-base resources are tied directly to above-base workloads. If above-base workloads decline, less above-base funding will be made available to the state agencies. During periods of declining above-base resources, adjustments to staffing levels may be necessary. Reductions to states’ above-base funding awards will be required if available funding under the enacted appropriation is insufficient to cover the full amount of states’ above-base earnings.

iii. Above-Base Instructions. General instructions for completing UI-3 reports (OMB

Approval No. 1205-0132) are in ET Handbook No. 336, 18th Edition, Change 4, Chapter II. Dependent on the timing of enactment of the FY 2026 appropriation, the

Department may issue specific implementation procedures for the above-base certification process in a UIPL promulgating the final FY 2026 UI allocations.

e. Standard Form (SF) 424. All states must submit a SF-424 (OMB Approval No. 4040-

0004) for FY 2026 base resources via www.grants.gov. When completing the form, states must ensure that total UI dollars are the same as the allocated levels, and each state should enter “FY 2026 Base Allocations” in the opportunity number field of the application.

Only states that vary the quarterly number of claims activity staff years paid must submit the SF-424A (OMB Approval No. 4040-0006) and show the quarterly distribution in item

23 (Remarks) of the form. All states must submit the SF-424B (OMB Approval No.

4040-0007). Instructions for completing these forms are attached.

f. State Flexibility. States must use all state UI administrative grant funds in accordance with applicable Federal law, including Section 303(a)(8) of the Social Security Act (42

U.S.C. 503(a)(8)); the cost principles contained in 2 C.F.R. Part 200 (Uniform

Administrative Requirements, Cost Principles, and Audit Requirements for Federal

Awards); 2 C.F.R. Part 2900 (Department of Labor’s Uniform Administrative

Requirements, Cost Principles, and Audit Requirements for Federal Awards); and the annual enacted appropriation. States have the flexibility to use the funding approved by

ETA among the various UI program categories as they deem appropriate, within the parameters of applicable Federal law. However, for the purposes of determining certification of above-base funding for workload above the base, the base staff-year levels for claims activities as allocated by ETA will be used. This ensures that states do not earn more above-base resources than they otherwise would have been entitled to earn.

The flexibility of using funds among UI program categories does not apply to funding provided for special projects, supplemental budget requests, or special allocations, which are identified on a case-by-case basis. Funding for these purposes must be spent in accordance with the spending plans approved for these respective projects.

g. Nationally Funded Activities. As provided in the Federal appropriation for SUIESO, the

Department will, on behalf of the states, make payments to the entities operating the

National Directory of New Hires and the State Information Data Exchange System for use by the states.

https://www.dol.gov/sites/dolgov/files/ETA/handbooks/2019/ET_Handbook_No.336_18th_Edition_Change_4_acc.pdf http://www.grants.gov/

5. Inquiries. Please direct questions to the appropriate ETA regional office.

6. References.

• Full-Year Continuing Appropriations and Extensions Act, 2025, Pub. L. 119-4, Title IX, Section 1902, enacted March 15, 2025;

• Further Consolidated Appropriations Act, 2024, Pub. L. 118-47, Division D, Title I, enacted March 23, 2024;

• Section 303(a)(8) of the Social Security Act (42 U.S.C. § 503(a)(8));

• 2 C.F.R. Part 200 (Uniform Administrative Requirements, Cost Principles, and Audit

Requirements for Federal Awards);

• 2 C.F.R. Part 2900 (Department of Labor’s Uniform Administrative Requirements, Cost

Principles, and Audit Requirements for Federal Awards);

• UIPL No. 19-24, Fiscal Year (FY) 2025 State Workforce Agency Unemployment

Insurance (UI) Resource Planning Targets and Guidelines, issued September 16, 2024, https://www.dol.gov/agencies/eta/advisories/uipl-19-24;

• Employment and Training (ET) Handbook No. 410, 6th Edition, Resource Justification

Model (RJM), https://www.dol.gov/agencies/eta/advisories/handbooks/et-handbook-no-

410-6th-edition; and

• ET Handbook No. 336, 18th Edition, Change 4, Unemployment Insurance State Quality

Service Plan Planning and Reporting Guidelines, https://www.dol.gov/agencies/eta/advisories/handbooks/et-handbook-no-336.

7. Attachments.

• Attachment I: FY 2026 Detailed State Base Staff Planning Levels

• Attachment II: Back-up Material for Workload Allocation of FY 2026 UI Base Staff

• Attachment III: FY 2026 Base Postage Allocation

• Attachment IV: Additional Grants.gov Submission Instructions

• Attachment V: Additional Guidance for Completing the SF-424 and SF-424A https://www.dol.gov/agencies/eta/advisories/uipl-19-24 https://www.dol.gov/agencies/eta/advisories/handbooks/et-handbook-no-336

* * * DETAIL FOR INFORMATION PURPOSES ONLY * * *

Attachment I

******************************************** NATIONAL TOTAL *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

FUNCTION WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 11,815,000 3,061.1 90,835 278,054,783

WEEKS CLAIMED 93,600,000 1,607.0 92,158 148,098,110

NON MONETARY 7,077,000 2,878.7 92,650 266,710,450

APPEALS 1,290,000 1,949.9 120,394 234,755,826

SAVE 59.1 108,819 6,431,176

CLAIMS ACTIVITY STAFF 9,555.8 97,747 934,050,345

WAGE RECORDS 741,323,000 550.6 111,079 61,159,936

TAX FUNCTIONS 10,201,000 2,510.9 102,907 258,389,651

EMPLOYER ACTIVITY STAFF 3,061.5 104,377 319,549,587

BENEFIT PMT CONTROL 2127.5 90,475 192,486,098

UI PERFORMS 1354.6 104,859 142,042,423

OPERATING STAFF 16,099.4 98,645 1,588,128,453

SUPPORT 11.61% 1,869.1 125,181 233,974,986

AS&T 1,679.3 138,237 232,140,638

TOTAL STAFF 19,647.8 104,553 2,054,244,077

NON-PERSONAL SERVICES 447,992,923

STOP-LOSS/STOP-GAIN

TOTAL ALLOCATION (excluding POSTAGE) 2,502,237,000

POSTAGE 123,207,000

TOTAL ALLOCATION (including POSTAGE) 2,625,444,000

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-1

Attachment I

******************************************** REGION 1 *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

FUNCTION WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 2,091,827 559.8 100,599 56,315,417

WEEKS CLAIMED 20,452,001 337.5 96,373 32,525,884

NON MONETARY 824,446 363.4 108,077 39,275,260

APPEALS 133,788 247.3 134,546 33,273,244

SAVE 10.7 128,081 1,370,471

CLAIMS ACTIVITY STAFF 1,518.7 107,171 162,760,276

WAGE RECORDS 106,290,709 30.5 96,440 2,941,429

TAX FUNCTIONS 1,464,917 430.1 123,985 53,325,811

EMPLOYER ACTIVITY STAFF 460.6 122,161 56,267,240

BENEFIT PMT CONTROL 424.9 117,088 49,750,625

UI PERFORMS 162.3 146,464 23,771,119

OPERATING STAFF 2,566.5 113,988 292,549,260

SUPPORT 8.68% 222.8 163,417 36,409,343

AS&T 256.2 124,394 31,869,837

TOTAL STAFF 3,045.5 118,479 360,828,440

NON-PERSONAL SERVICES 70,287,380

STOP-LOSS/STOP-GAIN 6,993,989

TOTAL ALLOCATION (excluding POSTAGE) 438,109,809

POSTAGE 24,119,681

TOTAL ALLOCATION (including POSTAGE) 462,229,490

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-2

Attachment I

******************************************** CONNECTICUT *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,732.43

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 28.558 171,795 47.2 174,791 8,250,135

WEEKS CLAIMED 2.557 1,387,626 34.1 148,736 5,071,898

NON MONETARY 26.200 119,004 30.0 156,264 4,687,920

APPEALS 159.171 25,280 38.7 114,692 4,438,580

SAVE 0.7 153,579 107,505

CLAIMS ACTIVITY STAFF 150.7 149,675 22,556,038

WAGE RECORDS 0.010 9,695,850 0.9 4,430 3,987

TAX FUNCTIONS 32.808 128,347 40.5 170,573 6,908,207

EMPLOYER ACTIVITY STAFF 41.4 166,961 6,912,194

BENEFIT PMT CONTROL 24.3 130,618 3,174,017

UI PERFORMS 480 7.0 150,991 1,056,937

OPERATING STAFF 223.4 150,847 33,699,186

SUPPORT 4.97% 11.1 206,618 2,293,460

AS&T 15.7 193,975 3,045,408

TOTAL STAFF 250.2 156,027 39,038,054

NON-PERSONAL SERVICES 2,013,978

STOP-LOSS/STOP-GAIN 2,048,040

TOTAL ALLOCATION (excluding POSTAGE) 43,100,072

POSTAGE 1,742,643

TOTAL ALLOCATION (including POSTAGE) 44,842,715

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-3 https://1,732.43

Attachment I

******************************************** MAINE *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,693.72

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 36.101 33,547 11.9 90,999 1,082,888

WEEKS CLAIMED 2.013 301,997 6.0 90,999 545,994

NON MONETARY 45.271 22,889 10.2 100,157 1,021,601

APPEALS 188.803 4,654 8.6 118,330 1,017,638

SAVE 0.1 103,996 10,400

CLAIMS ACTIVITY STAFF 36.8 99,960 3,678,521

WAGE RECORDS 0.023 3,071,700 0.7 87,385 61,170

TAX FUNCTIONS 31.204 54,588 16.8 96,579 1,622,527

EMPLOYER ACTIVITY STAFF 17.5 96,211 1,683,697

BENEFIT PMT CONTROL 20.4 99,149 2,022,640

UI PERFORMS 360 21.1 113,849 2,402,214

OPERATING STAFF 95.8 102,162 9,787,072

SUPPORT 14.09% 13.5 135,874 1,834,299

AS&T 5 133,371 666,855

TOTAL STAFF 114.3 107,509 12,288,226

NON-PERSONAL SERVICES 268,992

STOP-LOSS/STOP-GAIN 777,761

TOTAL ALLOCATION (excluding POSTAGE) 13,334,979

POSTAGE 476,999

TOTAL ALLOCATION (including POSTAGE) 13,811,978

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-4 https://1,693.72

Attachment I

******************************************** MASSACHUSETTS *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,570.22

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 17.403 334,011 61.7 106,397 6,564,695

WEEKS CLAIMED 0.870 3,424,432 31.6 106,397 3,362,145

NON MONETARY 52.538 128,635 71.7 108,241 7,760,880

APPEALS 174.228 21,611 40.0 136,071 5,442,840

SAVE 1.3 120,273 156,355

CLAIMS ACTIVITY STAFF 206.3 112,879 23,286,915

WAGE RECORDS 0.065 16,823,869 11.6 106,340 1,233,544

TAX FUNCTIONS 12.045 254,662 32.6 132,993 4,335,572

EMPLOYER ACTIVITY STAFF 44.2 125,998 5,569,116

BENEFIT PMT CONTROL 64.7 112,284 7,264,775

UI PERFORMS 480 27.5 145,139 3,991,323

OPERATING STAFF 342.7 117,047 40,112,129

SUPPORT 5.25% 18.0 144,544 2,601,792

AS&T 8 160,296 1,282,368

TOTAL STAFF 368.7 119,328 43,996,289

NON-PERSONAL SERVICES 2,747,972

STOP-LOSS/STOP-GAIN 6,030,769

TOTAL ALLOCATION (excluding POSTAGE) 52,775,030

POSTAGE 4,072,934

TOTAL ALLOCATION (including POSTAGE) 56,847,964

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-5 https://1,570.22

Attachment I

******************************************** NEW HAMPSHIRE *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,516.59

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 40.678 24,672 11.0 77,345 850,795

WEEKS CLAIMED 3.267 153,017 5.5 77,345 425,398

NON MONETARY 34.645 23,971 9.1 87,874 799,653

APPEALS 190.337 2,580 5.4 94,151 508,415

SAVE 0.1 92,114 9,211

CLAIMS ACTIVITY STAFF 31.1 83,391 2,593,472

WAGE RECORDS 0.025 3,223,559 0.9 57,667 51,900

TAX FUNCTIONS 33.841 54,780 20.4 99,575 2,031,330

EMPLOYER ACTIVITY STAFF 21.3 97,804 2,083,230

BENEFIT PMT CONTROL 7.6 84,328 640,893

UI PERFORMS 360 2.8 84,061 235,371

OPERATING STAFF 62.8 88,423 5,552,966

SUPPORT 23.89% 15.0 103,136 1,547,040

AS&T 20.9 88,159 1,842,523

TOTAL STAFF 98.7 90,603 8,942,529

NON-PERSONAL SERVICES 934,890

STOP-LOSS/STOP-GAIN 506,383

TOTAL ALLOCATION (excluding POSTAGE) 10,383,802

POSTAGE 341,135

TOTAL ALLOCATION (including POSTAGE) 10,724,937

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-6 https://1,516.59

Attachment I

******************************************** NEW JERSEY *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,491.13

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 26.155 530,815 155.2 116,587 18,094,302

WEEKS CLAIMED 1.294 5,413,541 78.3 116,587 9,128,762

NON MONETARY 40.138 193,848 87.0 121,897 10,605,039

APPEALS 163.972 40,508 74.2 142,053 10,540,333

SAVE 3.2 131,564 421,005

CLAIMS ACTIVITY STAFF 397.9 122,617 48,789,441

WAGE RECORDS 0.024 19,720,345 5.3 129,604 686,901

TAX FUNCTIONS 28.407 284,832 90.4 136,406 12,331,102

EMPLOYER ACTIVITY STAFF 95.7 136,029 13,018,003

BENEFIT PMT CONTROL 179.6 126,715 22,758,014

UI PERFORMS 480 60.8 180,955 11,002,064

OPERATING STAFF 734.0 130,201 95,567,522

SUPPORT 2.97% 21.8 192,676 4,200,337

AS&T 58.6 172,608 10,114,829

TOTAL STAFF 814.4 134,925 109,882,688

NON-PERSONAL SERVICES 19,753,266

STOP-LOSS/STOP-GAIN -4,382,806

TOTAL ALLOCATION (excluding POSTAGE) 125,253,148

POSTAGE 6,006,959

TOTAL ALLOCATION (including POSTAGE) 131,260,107

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-7 https://1,491.13

Attachment I

******************************************** NEW YORK *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,597.44

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 22.605 844,106 199.1 91,960 18,309,236

WEEKS CLAIMED 1.512 8,351,878 131.8 91,125 12,010,275

NON MONETARY 34.700 276,636 100.2 122,627 12,287,225

APPEALS 184.690 30,208 58.2 164,337 9,564,413

SAVE 4.9 127,981 627,107

CLAIMS ACTIVITY STAFF 494.2 106,836 52,798,256

WAGE RECORDS 0.005 46,242,593 2.4 85,680 205,632

TAX FUNCTIONS 29.173 545,740 166.1 134,790 22,388,619

EMPLOYER ACTIVITY STAFF 168.5 134,091 22,594,251

BENEFIT PMT CONTROL 77.5 132,063 10,234,883

UI PERFORMS 480 15.8 162,139 2,561,796

OPERATING STAFF 756.0 116,652 88,189,186

SUPPORT 14.19% 107.3 168,152 18,042,710

AS&T 79.1 154,626 12,230,917

TOTAL STAFF 942.4 125,703 118,462,813

NON-PERSONAL SERVICES 39,347,769

STOP-LOSS/STOP-GAIN

TOTAL ALLOCATION (excluding POSTAGE) 157,810,582

POSTAGE 9,657,196

TOTAL ALLOCATION (including POSTAGE) 167,467,778

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-8 https://1,597.44

Attachment I

******************************************** PUERTO RICO *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,529.78

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 65.902 71,661 51.5 17,214 886,521

WEEKS CLAIMED 4.476 748,038 36.5 17,214 628,311

NON MONETARY 122.559 30,767 41.1 17,506 719,497

APPEALS 319.457 3,200 11.1 10,829 120,202

SAVE 0.1 24,732 2,473

CLAIMS ACTIVITY STAFF 140.3 16,800 2,357,004

WAGE RECORDS 0.053 3,486,989 2.0 17,158 34,316

TAX FUNCTIONS 53.484 61,547 35.9 17,303 621,178

EMPLOYER ACTIVITY STAFF 37.9 17,295 655,494

BENEFIT PMT CONTROL 19.6 20,112 394,195

UI PERFORMS 480 8.4 15,479 130,024

OPERATING STAFF 206.2 17,152 3,536,717

SUPPORT 9.07% 18.7 187,653 3,509,111

AS&T 57.6 18,277 1,052,755

TOTAL STAFF 282.5 28,668 8,098,583

NON-PERSONAL SERVICES 1,448,070

STOP-LOSS/STOP-GAIN 1,889,578

TOTAL ALLOCATION (excluding POSTAGE) 11,436,231

POSTAGE 911,398

TOTAL ALLOCATION (including POSTAGE) 12,347,629

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-9 https://1,529.78

Attachment I

******************************************** RHODE ISLAND *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,515.47

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 25.194 58,685 16.3 106,050 1,728,615

WEEKS CLAIMED 1.454 520,120 8.3 101,493 842,392

NON MONETARY 37.441 21,735 8.9 101,571 903,982

APPEALS 163.049 4,777 8.6 157,264 1,352,470

SAVE 0.3 121,382 36,415

CLAIMS ACTIVITY STAFF 42.4 114,714 4,863,874

WAGE RECORDS 0.078 2,341,454 2.0 131,779 263,558

TAX FUNCTIONS 30.303 45,783 15.3 127,486 1,950,536

EMPLOYER ACTIVITY STAFF 17.3 127,982 2,214,094

BENEFIT PMT CONTROL 18.7 107,214 2,004,902

UI PERFORMS 480 13.1 133,711 1,751,614

OPERATING STAFF 91.5 118,410 10,834,484

SUPPORT 11.37% 10.4 151,609 1,576,734

AS&T 6.7 144,915 970,931

TOTAL STAFF 108.6 123,224 13,382,149

NON-PERSONAL SERVICES 850,576

STOP-LOSS/STOP-GAIN -273,917

TOTAL ALLOCATION (excluding POSTAGE) 13,958,808

POSTAGE 644,665

TOTAL ALLOCATION (including POSTAGE) 14,603,473

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-10 https://1,515.47

Attachment I

******************************************** VERMONT *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,743.67

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 25.940 20,650 5.1 97,051 494,960

WEEKS CLAIMED 2.839 138,207 3.8 99,547 378,279

NON MONETARY 70.547 6,438 4.3 98,923 425,369

APPEALS 297.240 764 2.2 121,124 266,473

SAVE 0.0 103,689 0

CLAIMS ACTIVITY STAFF 15.4 101,629 1,565,081

WAGE RECORDS 0.232 1,538,571 3.4 94,891 322,629

TAX FUNCTIONS 35.073 29,970 10.0 98,159 981,590

EMPLOYER ACTIVITY STAFF 13.4 97,330 1,304,219

BENEFIT PMT CONTROL 10.6 106,740 1,131,444

UI PERFORMS 360 5.5 110,742 609,081

OPERATING STAFF 44.9 102,669 4,609,825

SUPPORT 10.02% 4.5 121,640 547,380

AS&T 4.3 148,515 638,615

TOTAL STAFF 53.7 107,930 5,795,820

NON-PERSONAL SERVICES 2,701,175

STOP-LOSS/STOP-GAIN 0

TOTAL ALLOCATION (excluding POSTAGE) 8,496,995

POSTAGE 236,586

TOTAL ALLOCATION (including POSTAGE) 8,733,581

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-11 https://1,743.67

Attachment I

******************************************** VIRGIN ISLANDS *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,641.07

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 40.425 1,885 0.8 66,587 53,270

WEEKS CLAIMED 11.751 13,145 1.6 82,769 132,430

NON MONETARY 165.024 523 0.9 71,216 64,094

APPEALS 162.410 206 0.3 72,933 21,880

SAVE 0.0 74,715 0

CLAIMS ACTIVITY STAFF 3.6 75,465 271,674

WAGE RECORDS 0.906 145,779 1.3 59,840 77,792

TAX FUNCTIONS 43.262 4,668 2.1 73,881 155,150

EMPLOYER ACTIVITY STAFF 3.4 68,512 232,942

BENEFIT PMT CONTROL 1.9 65,717 124,862

UI PERFORMS 0 0.3 102,315 30,695

OPERATING STAFF 9.2 71,758 660,173

SUPPORT 27.17% 2.5 102,592 256,480

AS&T 0.3 82,121 24,636

TOTAL STAFF 12.0 78,441 941,289

NON-PERSONAL SERVICES 220,692

STOP-LOSS/STOP-GAIN 398,181

TOTAL ALLOCATION (excluding POSTAGE) 1,560,162

POSTAGE 29,166

TOTAL ALLOCATION (including POSTAGE) 1,589,328

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-12 https://1,641.07

Attachment I

******************************************** REGION 2 *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

FUNCTION WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 954,063 301.2 76,389 23,008,347

WEEKS CLAIMED 8,016,524 158.4 83,191 13,177,525

NON MONETARY 555,607 254.7 79,685 20,295,745

APPEALS 149,737 218.9 118,252 25,885,397

SAVE 2.3 96,878 222,820

CLAIMS ACTIVITY STAFF 935.5 88,284 82,589,834

WAGE RECORDS 66,069,877 45.4 102,265 4,642,819

TAX FUNCTIONS 890,396 293.0 94,501 27,688,708

EMPLOYER ACTIVITY STAFF 338.4 95,542 32,331,527

BENEFIT PMT CONTROL 292.5 82,873 24,240,418

UI PERFORMS 182.1 109,890 20,011,038

OPERATING STAFF 1,748.5 91,034 159,172,817

SUPPORT 9.71% 169.7 100,756 17,098,263

AS&T 164.5 109,401 17,996,491

TOTAL STAFF 2,082.7 93,277 194,267,571

NON-PERSONAL SERVICES 30,970,975

STOP-LOSS/STOP-GAIN 9,522,085

TOTAL ALLOCATION (excluding POSTAGE) 234,760,631

POSTAGE 10,613,553

TOTAL ALLOCATION (including POSTAGE) 245,374,184

I-13

Attachment I

******************************************** DELAWARE *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,574.72

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 25.713 34,265 9.3 30,945 287,789

WEEKS CLAIMED 1.524 283,502 4.6 30,945 142,347

NON MONETARY 38.189 11,040 4.5 56,510 254,295

APPEALS 167.459 2,988 5.3 112,274 595,052

SAVE 0.1 61,624 6,162

CLAIMS ACTIVITY STAFF 23.8 54,019 1,285,645

WAGE RECORDS 0.012 2,061,022 0.3 26,173 7,852

TAX FUNCTIONS 29.66 36,929 11.6 57,239 663,972

EMPLOYER ACTIVITY STAFF 11.9 56,456 671,824

BENEFIT PMT CONTROL 16.0 64,760 1,036,160

UI PERFORMS 360 18.2 68,616 1,248,811

OPERATING STAFF 69.9 60,693 4,242,440

SUPPORT 21.46% 15.0 69,336 1,040,040

AS&T 2.8 138,330 387,324

TOTAL STAFF 87.7 64,650 5,669,804

NON-PERSONAL SERVICES 2,058,753

STOP-LOSS/STOP-GAIN 595,642

TOTAL ALLOCATION (excluding POSTAGE) 8,324,199

POSTAGE 395,294

TOTAL ALLOCATION (including POSTAGE) 8,719,493

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-14 https://1,574.72

Attachment I

******************************************** DIST. OF COLUMBIA *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,644.19

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 40.146 27,569 11.2 48,933 548,050

WEEKS CLAIMED 1.187 295,256 3.6 203,073 731,063

NON MONETARY 71.013 16,244 11.7 32,075 375,278

APPEALS 233.320 1,316 3.1 35,571 110,270

SAVE 0.2 61,024 12,205

CLAIMS ACTIVITY STAFF 29.8 59,626 1,776,866

WAGE RECORDS 0.025 2,737,921 0.7 221,900 155,330

TAX FUNCTIONS 48.879 43,528 21.6 63,680 1,375,488

EMPLOYER ACTIVITY STAFF 22.3 68,647 1,530,818

BENEFIT PMT CONTROL 18.4 32,303 594,375

UI PERFORMS 480 15.8 139,920 2,210,736

OPERATING STAFF 86.3 70,832 6,112,795

SUPPORT 11.82% 10.2 124,402 1,268,900

AS&T 0.6 160,698 96,419

TOTAL STAFF 97.1 77,015 7,478,114

NON-PERSONAL SERVICES 4,612,235

STOP-LOSS/STOP-GAIN -2,435,600

TOTAL ALLOCATION (excluding POSTAGE) 9,654,749

POSTAGE 430,266

TOTAL ALLOCATION (including POSTAGE) 10,085,015

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-15 https://1,644.19

Attachment I

******************************************** MARYLAND *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,770.68

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 35.362 149,825 49.9 109,508 5,464,449

WEEKS CLAIMED 2.437 1,169,942 26.8 133,647 3,581,740

NON MONETARY 34.257 72,415 23.3 146,183 3,406,064

APPEALS 297.789 10,488 29.4 158,416 4,657,430

SAVE 0.8 129,535 103,628

CLAIMS ACTIVITY STAFF 130.2 132,207 17,213,311

WAGE RECORDS 0.204 11,760,444 22.6 126,389 2,856,391

TAX FUNCTIONS 42.574 158,355 63.5 127,959 8,125,397

EMPLOYER ACTIVITY STAFF 86.1 127,547 10,981,788

BENEFIT PMT CONTROL 44.2 117,430 5,190,406

UI PERFORMS 480 24.6 163,286 4,016,836

OPERATING STAFF 285.1 131,190 37,402,341

SUPPORT 5.58% 15.9 152,595 2,426,261

AS&T 34 138,068 4,694,312

TOTAL STAFF 335.0 132,904 44,522,914

NON-PERSONAL SERVICES 197,482

STOP-LOSS/STOP-GAIN 8,530,534

TOTAL ALLOCATION (excluding POSTAGE) 53,250,930

POSTAGE 1,653,127

TOTAL ALLOCATION (including POSTAGE) 54,904,057

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-16 https://1,770.68

Attachment I

******************************************** PENNSYLVANIA *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,597.15

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 29.868 565,702 176.3 72,211 12,730,799

WEEKS CLAIMED 1.895 4,886,585 96.6 72,922 7,044,265

NON MONETARY 44.151 341,159 157.2 75,466 11,863,255

APPEALS 157.279 81,658 134.0 96,231 12,894,954

SAVE 1.0 82,179 82,179

CLAIMS ACTIVITY STAFF 565.1 78,951 44,615,452

WAGE RECORDS 0.033 27,836,956 9.6 97,509 936,086

TAX FUNCTIONS 30.305 342,691 108.4 89,336 9,684,022

EMPLOYER ACTIVITY STAFF 118.0 90,001 10,620,108

BENEFIT PMT CONTROL 186.0 83,179 15,471,294

UI PERFORMS 480 104.2 103,833 10,819,399

OPERATING STAFF 973.3 83,763 81,526,253

SUPPORT 8.41% 81.9 90,761 7,433,326

AS&T 77.3 76,003 5,875,032

TOTAL STAFF 1,132.5 83,739 94,834,611

NON-PERSONAL SERVICES 17,198,790

STOP-LOSS/STOP-GAIN 1,758,928

TOTAL ALLOCATION (excluding POSTAGE) 113,792,329

POSTAGE 5,736,058

TOTAL ALLOCATION (including POSTAGE) 119,528,387

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-17 https://1,597.15

Attachment I

******************************************** VIRGINIA *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,747.40

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 31.665 125,508 37.9 79,694 3,020,403

WEEKS CLAIMED 1.714 937,582 15.3 67,416 1,031,465

NON MONETARY 53.084 84,023 42.5 80,705 3,429,963

APPEALS 81.614 50,076 39.0 179,257 6,991,023

SAVE 0.2 93,231 18,646

CLAIMS ACTIVITY STAFF 134.9 107,424 14,491,500

WAGE RECORDS 0.058 18,522,329 10.2 55,041 561,418

TAX FUNCTIONS 26.434 265,217 66.9 95,858 6,412,900

EMPLOYER ACTIVITY STAFF 77.1 90,458 6,974,318

BENEFIT PMT CONTROL 12.6 76,289 961,241

UI PERFORMS 480 11.8 104,370 1,231,566

OPERATING STAFF 236.4 100,079 23,658,625

SUPPORT 11.55% 27.3 125,398 3,423,365

AS&T 47.3 142,182 6,725,209

TOTAL STAFF 311.0 108,705 33,807,199

NON-PERSONAL SERVICES 5,802,136

STOP-LOSS/STOP-GAIN

TOTAL ALLOCATION (excluding POSTAGE) 39,609,335

POSTAGE 1,831,962

TOTAL ALLOCATION (including POSTAGE) 41,441,297

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-18 https://1,747.40

Attachment I

******************************************** WEST VIRGINIA *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,590.92

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 30.901 51,194 16.6 57,642 956,857

WEEKS CLAIMED 2.470 443,657 11.5 56,230 646,645

NON MONETARY 48.163 30,726 15.5 62,380 966,890

APPEALS 239.514 3,211 8.1 78,601 636,668

SAVE 0.0 67,154 0

CLAIMS ACTIVITY STAFF 51.7 62,032 3,207,060

WAGE RECORDS 0.061 3,151,205 2.0 62,871 125,742

TAX FUNCTIONS 45.83 43,676 21.0 67,949 1,426,929

EMPLOYER ACTIVITY STAFF 23.0 67,507 1,552,671

BENEFIT PMT CONTROL 15.3 64,506 986,942

UI PERFORMS 480 7.5 64,492 483,690

OPERATING STAFF 97.5 63,901 6,230,363

SUPPORT 19.90% 19.4 77,648 1,506,371

AS&T 2.5 87,278 218,195

TOTAL STAFF 119.4 66,624 7,954,929

NON-PERSONAL SERVICES 1,101,579

STOP-LOSS/STOP-GAIN 1,072,581

TOTAL ALLOCATION (excluding POSTAGE) 10,129,089

POSTAGE 566,846

TOTAL ALLOCATION (including POSTAGE) 10,695,935

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-19 https://1,590.92

Attachment I

******************************************** REGION 3 *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

FUNCTION WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 1,324,203 385.1 74,932 28,856,329

WEEKS CLAIMED 7,083,960 145.9 75,837 11,064,586

NON MONETARY 1,125,901 342.9 66,485 22,797,758

APPEALS 193,332 314.6 92,002 28,943,732

SAVE 5.4 74,500 402,299

CLAIMS ACTIVITY STAFF 1,193.9 77,113 92,064,704

WAGE RECORDS 133,043,957 32.6 80,322 2,618,488

TAX FUNCTIONS 1,994,024 524.7 87,964 46,154,748

EMPLOYER ACTIVITY STAFF 557.3 87,517 48,773,236

BENEFIT PMT CONTROL 476.8 51,367 24,491,557

UI PERFORMS 365.5 75,940 27,755,982

OPERATING STAFF 2,593.5 74,450 193,085,479

SUPPORT 10.21% 264.9 104,182 27,597,793

AS&T 276.6 130,431 36,077,150

TOTAL STAFF 3,135.0 81,901 256,760,422

NON-PERSONAL SERVICES 76,416,378

STOP-LOSS/STOP-GAIN -10,450,763

TOTAL ALLOCATION (excluding POSTAGE) 322,726,037

POSTAGE 13,805,424

TOTAL ALLOCATION (including POSTAGE) 336,531,461

I-20

Attachment I

******************************************** ALABAMA *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,748.79

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 22.788 117,908 25.6 79,424 2,033,254

WEEKS CLAIMED 3.395 438,880 14.2 79,425 1,127,835

NON MONETARY 11.634 333,927 37.0 81,270 3,006,990

APPEALS 155.909 25,570 38.0 60,687 2,306,106

SAVE 0.1 88,656 8,866

CLAIMS ACTIVITY STAFF 114.9 73,830 8,483,051

WAGE RECORDS 0.017 9,829,345 1.6 100,432 160,691

TAX FUNCTIONS 31.323 120,147 35.9 106,153 3,810,893

EMPLOYER ACTIVITY STAFF 37.5 105,909 3,971,584

BENEFIT PMT CONTROL 4.4 89,919 395,644

UI PERFORMS 480.0 6.8 88,248 600,086

OPERATING STAFF 163.6 82,215 13,450,365

SUPPORT 13.14% 21.5 110,606 2,378,029

AS&T 16.7 105,740 1,765,858

TOTAL STAFF 201.8 87,187 17,594,252

NON-PERSONAL SERVICES 10,338,473

STOP-LOSS/STOP-GAIN -581,895

TOTAL ALLOCATION (excluding POSTAGE) 27,350,830

POSTAGE 842,868

TOTAL ALLOCATION (including POSTAGE) 28,193,698

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-21 https://1,748.79

Attachment I

******************************************** FLORIDA *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,868.43

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 28.571 314,028 80.0 57,866 4,629,280

WEEKS CLAIMED 1.894 1,690,590 28.6 80,730 2,308,878

NON MONETARY 53.495 213,384 101.8 33,723 3,433,001

APPEALS 173.354 38,257 59.2 81,430 4,820,656

SAVE 3.0 57,581 172,743

CLAIMS ACTIVITY STAFF 272.6 56,363 15,364,558

WAGE RECORDS 0.030 45,690,981 12.2 83,288 1,016,114

TAX FUNCTIONS 23.015 730,330 149.9 72,383 10,850,212

EMPLOYER ACTIVITY STAFF 162.1 73,204 11,866,326

BENEFIT PMT CONTROL 302.1 33,505 10,121,861

UI PERFORMS 480 226.6 67,050 15,193,530

OPERATING STAFF 963.4 54,543 52,546,275

SUPPORT 7.20% 69.4 87,956 6,104,146

AS&T 71 156,838 11,135,498

TOTAL STAFF 1,103.8 63,223 69,785,919

NON-PERSONAL SERVICES 10,143,758

STOP-LOSS/STOP-GAIN

TOTAL ALLOCATION (excluding POSTAGE) 79,929,677

POSTAGE 4,227,699

TOTAL ALLOCATION (including POSTAGE) 84,157,376

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-22 https://1,868.43

Attachment I

******************************************** GEORGIA *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,750.58

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 32.540 280,031 86.8 89,279 7,749,417

WEEKS CLAIMED 1.617 1,508,844 23.2 91,944 2,133,101

NON MONETARY 28.366 126,613 34.2 89,586 3,063,841

APPEALS 162.563 49,299 76.3 103,138 7,869,429

SAVE 1.1 95,768 105,345

CLAIMS ACTIVITY STAFF 221.6 94,409 20,921,133

WAGE RECORDS 0.016 22,574,706 3.4 97,145 330,293

TAX FUNCTIONS 24.369 311,482 72.3 93,334 6,748,048

EMPLOYER ACTIVITY STAFF 75.7 93,505 7,078,341

BENEFIT PMT CONTROL 23.6 87,202 2,057,967

UI PERFORMS 480 4.2 102,340 429,828

OPERATING STAFF 325.1 93,778 30,487,269

SUPPORT 11.14% 36.2 125,689 4,549,942

AS&T 72.5 140,276 10,170,010

TOTAL STAFF 433.8 104,212 45,207,221

NON-PERSONAL SERVICES 26,942,193

STOP-LOSS/STOP-GAIN -16,669,569

TOTAL ALLOCATION (excluding POSTAGE) 55,479,845

POSTAGE 2,525,276

TOTAL ALLOCATION (including POSTAGE) 58,005,121

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-23 https://1,750.58

Attachment I

******************************************** KENTUCKY *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,600.96

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 27.883 109,074 31.7 58,254 1,846,652

WEEKS CLAIMED 2.160 435,476 9.8 58,254 570,889

NON MONETARY 34.288 68,782 24.6 82,877 2,038,774

APPEALS 168.088 18,171 31.8 92,773 2,950,181

SAVE 0.2 95,422 19,084

CLAIMS ACTIVITY STAFF 98.1 75,694 7,425,580

WAGE RECORDS 0.022 9,230,770 2.1 103,686 217,741

TAX FUNCTIONS 33.034 113,620 39.1 107,034 4,185,029

EMPLOYER ACTIVITY STAFF 41.2 106,863 4,402,770

BENEFIT PMT CONTROL 22.8 99,113 2,259,776

UI PERFORMS 480 11.7 123,101 1,440,282

OPERATING STAFF 173.8 89,346 15,528,408

SUPPORT 10.30% 17.9 129,724 2,322,060

AS&T 6.5 117,305 762,483

TOTAL STAFF 198.2 93,910 18,612,951

NON-PERSONAL SERVICES 8,281,992

STOP-LOSS/STOP-GAIN 753,911

TOTAL ALLOCATION (excluding POSTAGE) 27,648,854

POSTAGE 815,815

TOTAL ALLOCATION (including POSTAGE) 28,464,669

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-24 https://1,600.96

Attachment I

******************************************** MISSISSIPPI *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,783.22

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 41.431 53,817 20.8 55,305 1,150,344

WEEKS CLAIMED 3.424 310,120 9.9 55,735 551,777

NON MONETARY 35.079 48,212 15.8 56,206 888,055

APPEALS 196.636 9,669 17.8 73,104 1,301,251

SAVE 0.0 64,335 0

CLAIMS ACTIVITY STAFF 64.3 60,520 3,891,427

WAGE RECORDS 0.040 5,582,246 2.1 49,200 103,320

TAX FUNCTIONS 32.406 67,989 20.6 61,704 1,271,102

EMPLOYER ACTIVITY STAFF 22.7 60,547 1,374,422

BENEFIT PMT CONTROL 23.1 62,845 1,451,720

UI PERFORMS 480 31.9 56,312 1,796,353

OPERATING STAFF 142.0 59,957 8,513,922

SUPPORT 8.80% 12.5 89,209 1,115,113

AS&T 20.5 72,372 1,483,626

TOTAL STAFF 175.0 63,501 11,112,661

NON-PERSONAL SERVICES 4,834,383

STOP-LOSS/STOP-GAIN 3,368,288

TOTAL ALLOCATION (excluding POSTAGE) 19,315,332

POSTAGE 533,584

TOTAL ALLOCATION (including POSTAGE) 19,848,916

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-25 https://1,783.22

Attachment I

******************************************** NORTH CAROLINA *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,772.43

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 30.729 176,478 51.0 91,276 4,655,076

WEEKS CLAIMED 2.157 1,065,717 21.6 92,510 1,998,216

NON MONETARY 42.838 141,040 56.8 85,919 4,880,199

APPEALS 210.978 19,562 38.8 115,147 4,467,704

SAVE 0.8 99,372 79,498

CLAIMS ACTIVITY STAFF 169.0 95,152 16,080,693

WAGE RECORDS 0.027 16,385,613 4.2 76,306 320,485

TAX FUNCTIONS 36.232 327,365 111.5 104,262 11,625,213

EMPLOYER ACTIVITY STAFF 115.7 103,247 11,945,698

BENEFIT PMT CONTROL 29.8 89,358 2,662,868

UI PERFORMS 480 16.6 106,547 1,768,680

OPERATING STAFF 331.1 98,031 32,457,939

SUPPORT 14.10% 46.7 105,551 4,929,232

AS&T 38.6 123,402 4,763,317

TOTAL STAFF 416.4 101,226 42,150,488

NON-PERSONAL SERVICES 3,064,862

STOP-LOSS/STOP-GAIN 3,462,760

TOTAL ALLOCATION (excluding POSTAGE) 48,678,110

POSTAGE 2,177,304

TOTAL ALLOCATION (including POSTAGE) 50,855,414

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-26 https://1,772.43

Attachment I

******************************************** SOUTH CAROLINA *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,658.90

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 36.226 115,440 42.0 91,824 3,856,608

WEEKS CLAIMED 2.436 715,021 17.5 60,659 1,061,533

NON MONETARY 29.891 88,202 26.5 90,104 2,387,756

APPEALS 202.746 10,006 20.4 99,462 2,029,025

SAVE 0.1 86,462 8,646

CLAIMS ACTIVITY STAFF 106.5 87,733 9,343,568

WAGE RECORDS 0.027 10,696,072 2.9 66,727 193,508

TAX FUNCTIONS 28.881 151,186 43.9 85,921 3,771,932

EMPLOYER ACTIVITY STAFF 46.8 84,732 3,965,440

BENEFIT PMT CONTROL 40.9 78,116 3,194,944

UI PERFORMS 480 16.2 88,339 1,431,092

OPERATING STAFF 210.4 85,243 17,935,044

SUPPORT 13.69% 28.8 107,868 3,106,598

AS&T 34.6 107,609 3,723,271

TOTAL STAFF 273.8 90,449 24,764,913

NON-PERSONAL SERVICES 3,526,609

STOP-LOSS/STOP-GAIN

TOTAL ALLOCATION (excluding POSTAGE) 28,291,522

POSTAGE 1,209,817

TOTAL ALLOCATION (including POSTAGE) 29,501,339

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-27 https://1,658.90

Attachment I

******************************************** TENNESSEE *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS 1,657.78

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 29.832 157,427 47.2 62,197 2,935,698

WEEKS CLAIMED 2.287 919,312 21.1 62,197 1,312,357

NON MONETARY 43.449 105,741 46.2 67,081 3,099,142

APPEALS 141.136 22,798 32.3 99,052 3,199,380

SAVE 0.1 81,170 8,117

CLAIMS ACTIVITY STAFF 146.9 71,850 10,554,694

WAGE RECORDS 0.031 13,054,224 4.1 67,399 276,336

TAX FUNCTIONS 29.793 171,905 51.5 75,579 3,892,319

EMPLOYER ACTIVITY STAFF 55.6 74,976 4,168,655

BENEFIT PMT CONTROL 30.1 77,966 2,346,777

UI PERFORMS 480 51.5 98,954 5,096,131

OPERATING STAFF 284.1 78,023 22,166,257

SUPPORT 11.23% 31.9 96,949 3,092,673

AS&T 16.2 140,314 2,273,087

TOTAL STAFF 332.2 82,878 27,532,017

NON-PERSONAL SERVICES 9,284,108

STOP-LOSS/STOP-GAIN -784,258

TOTAL ALLOCATION (excluding POSTAGE) 36,031,867

POSTAGE 1,473,061

TOTAL ALLOCATION (including POSTAGE) 37,504,928

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

I-28 https://1,657.78

Attachment I

******************************************** REGION 4 *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

FUNCTION WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 1,500,380 368.7 69,815 25,740,648

WEEKS CLAIMED 12,156,247 183.5 70,141 12,870,802

NON MONETARY 1,195,166 530.3 82,004 43,486,587

APPEALS 214,485 303.7 89,602 27,212,132

SAVE 6.4 79,236 507,113

CLAIMS ACTIVITY STAFF 1,392.6 78,858 109,817,282

WAGE RECORDS 120,247,080 107.4 81,636 8,767,753

TAX FUNCTIONS 1,548,793 379.7 84,057 31,916,379

EMPLOYER ACTIVITY STAFF 487.1 83,523 40,684,132

BENEFIT PMT CONTROL 272.9 84,876 23,162,769

UI PERFORMS 204.1 82,284 16,794,117

OPERATING STAFF 2,356.7 80,816 190,458,300

SUPPORT 13.83% 326.0 109,896 35,826,149

AS&T 229.2 117,709 26,978,834

TOTAL STAFF 2,911.9 86,975 253,263,283

NON-PERSONAL SERVICES 62,466,484

STOP-LOSS/STOP-GAIN -4,166,600

TOTAL ALLOCATION (excluding POSTAGE) 311,563,167

POSTAGE 16,822,589

TOTAL ALLOCATION (including POSTAGE) 328,385,756

I-29

Attachment I

******************************************** ARKANSAS *****************************************

F Y 2 0 2 6 A L L O C A T I O N MAYTARGS July 2, 2025

WORK HOURS…