U.S. Department of Commerce

Federal, State, and Local Governments
Government Finance and Employment Classification Manual

FUNCTION CODE:   Y0* NAME:    Unemployment Compensation Systems
SECTOR:    General APPLIES TO:    Finance |X|    Employment | |
DEFINITION:    Distribution of cash benefits to eligible persons under the cooperative Federal-state unemployment compensation insurance programs.
EXAMPLES:   Regular Benefits: Covers basic payments to individuals temporarily out of work and seeking employment (funded by state payroll taxes) and to former Federal civilian and military employees (funded by Federal agencies that employed them). Extended and Special Benefits: Payments for extended unemployment benefits in states with high rates of unemployment (funded equally by Federal and state payroll taxes); benefits under special programs, such as trade adjustment assistance and disaster assistance (funded by Federal appropriations); and benefits to special groups of former workers, such as railroad employees (funded by Federal tax on railroad payrolls).
EXCLUSIONS:   Administration of unemployment insurance programs (report at Social Insurance Administration, code 22); employment services provided to the unemployed, such as job training, placement, and guidance (use code 22); government payments as employer contributions on behalf of its employees to unemployment insurance system of another government (report as current operation of function involved) or to one it administers (interfund transfer); distinctive sickness or disability insurance programs carried out in conjunction with unemployment programs (generally, report at Other Insurance Trusts, code Y5-).
REFERENCES: - To be added later -
OTHER NOTES:   (1) Data for this function are obtained from the Employment and Training Administration of the U.S. Department of Labor. (2) Report employment data for administering these programs at code 22. (3) This function applies solely to the Federal and state governments and to the District of Columbia. (3) For Federal Government includes only Railroad Unemployment Insurance Program. (4) See Chapter 11 for a description of how the cooperative Federal-state unemployment insurance system operates.
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
Y05 Benefits Y YY N NN
Y06 Extended and Special Benefits N YY N NN
* Shows whether data are collected (Y) or not (N) for that type.