Department of Labor: Agency Responsible Overpayment by Cause All States

BAM Agency Responsible Overpayments by Cause -- CY 2006
Readers are strongly cautioned that it may be misleading to compare one state's payment accuracy rates with another state's rates. No two states' written
laws, regulations, and policies specifying eligibility conditions are identical, and differences in these conditions influence the potential for error. States
have developed many different ways to determine monetary entitlement to UI. Additionally, nonmonetary requirements are, in large part, based on how a
state interprets its law. Two states may have identical laws, but may interpret them quite differently. States with stringent or complex provisions tend to
have higher improper payment rates than those with simpler, more straightforward provisions. (To compare state laws visit
http://ows.doleta.gov/unemploy/uilawcompar/2007/comparison2007.asp or contact the state directly)
Percent of Benefits Paid
Agency
Base Benefit Other. Sev./ Work Agency Responsible
Able + Period Year E.S. Eligibility Other Separation Vac./ SSI/ Search Responsible Estimated
State Total Benefit Paid Available Wage Iss. Earnings Registration Issues Issues Issues Pension Issues Rate Amount Overpaid
AK $116,208,983 0.16% 0.04% 0.00% 8.02% 0.52% 0.41% 0.30% 0.39% 0.00% 9.84% $11,436,406
AL $217,674,248 0.00% 0.00% 0.90% 2.32% 0.00% 0.21% 1.63% 0.33% 0.00% 5.39% $11,726,795
AR $255,736,100 0.00% 0.01% 0.19% 0.00% 0.00% 0.00% 1.78% 0.37% 0.11% 2.46% $6,280,081
AZ $208,030,313 0.07% 0.02% 0.79% 1.97% 0.15% 0.26% 3.26% 0.00% 0.00% 6.52% $13,568,041
CA $4,516,442,601 0.00% 0.19% 0.00% 0.00% 0.09% 0.11% 0.63% 0.00% 0.11% 1.15% $51,937,324
CO $291,262,017 0.00% 0.24% 0.37% 0.65% 0.23% 1.34% 2.63% 0.84% 0.53% 6.83% $19,883,267
CT $540,341,335 0.05% 0.22% 0.06% 0.00% 0.00% 0.11% 0.77% 0.00% 0.00% 1.21% $6,538,449
DC $90,754,323 0.00% 0.17% 0.30% 0.00% 0.00% 0.35% 0.30% 0.00% 0.00% 1.13% $1,021,804
DE $95,928,018 0.00% 0.10% 0.12% 0.00% 0.00% 0.00% 0.45% 0.53% 0.19% 1.39% $1,337,845
FL $814,773,131 0.21% 0.01% 0.20% 0.00% 0.19% 0.28% 0.40% 0.10% 0.00% 1.38% $11,262,295
GA $512,113,790 0.14% 0.17% 0.00% 0.00% 0.00% 0.71% 2.31% 0.41% 0.00% 3.73% $19,120,807
HI $107,285,262 0.00% 0.00% 0.00% 0.96% 0.00% 0.00% 0.00% 0.00% 0.00% 0.96% $1,027,102
IA $317,430,676 0.23% 0.00% 0.00% 0.00% 0.22% 0.16% 2.19% 0.30% 0.00% 3.10% $9,841,145
ID $109,957,188 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.34% 0.34% $378,744
IL $1,746,213,352 0.00% 0.07% 0.04% 0.00% 0.20% 0.45% 0.26% 0.05% 0.00% 1.06% $18,545,741
IN $701,954,329 0.00% 0.01% 0.53% 0.00% 0.04% 0.32% 1.48% 0.00% 0.32% 2.70% $18,948,636
KS* $217,631,198 0.00% 0.01% 0.07% 34.81% 0.00% 0.00% 0.41% 0.00% 0.00% 35.30% $76,829,841
KY $368,688,566 0.00% 0.14% 0.00% 0.40% 0.27% 0.11% 0.55% 0.00% 0.00% 1.47% $5,422,318
LA $207,156,218 0.00% 0.50% 0.42% 7.77% 0.64% 0.30% 4.95% 1.24% 2.76% 18.58% $38,493,697
MA $1,326,506,887 0.51% 1.17% 0.01% 0.00% 0.18% 0.49% 0.32% 0.17% 0.00% 2.84% $37,648,283
MD $397,352,881 0.00% 0.08% 0.00% 0.00% 0.00% 0.00% 1.20% 0.00% 0.00% 1.28% $5,094,724
ME $105,587,907 0.00% 0.00% 0.37% 3.10% 0.00% 0.00% 0.00% 0.01% 0.57% 4.05% $4,271,675
MI $1,858,631,696 0.29% 0.03% 0.00% 0.32% 0.42% 0.41% 1.19% 0.12% 0.21% 2.98% $55,398,350
MN $698,202,173 0.89% 0.00% 0.81% 0.00% 0.00% 0.00% 1.72% 0.00% 0.00% 3.42% $23,880,155
MO $403,301,506 0.47% 0.00% 0.00% 0.00% 0.00% 0.08% 0.00% 0.15% 0.00% 0.70% $2,831,729
MS $141,008,992 0.42% 0.10% 0.03% 1.43% 0.00% 0.26% 0.76% 0.23% 0.00% 3.23% $4,551,888
MT $64,323,228 0.00% 0.00% 0.00% 1.00% 0.37% 0.00% 0.39% 0.00% 1.69% 3.45% $2,218,877
NC $861,919,473 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.89% 0.32% 0.00% 2.20% $18,983,694
ND $38,152,251 0.07% 0.07% 0.00% 0.24% 0.44% 0.00% 0.05% 0.00% 0.00% 0.87% $333,277
NE $96,818,246 0.09% 0.01% 0.07% 1.13% 0.14% 0.60% 1.94% 0.46% 0.20% 4.63% $4,481,906
NH $72,898,235 0.43% 0.05% 0.76% 0.00% 0.00% 0.00% 0.58% 0.33% 0.00% 2.16% $1,578,150
NJ $1,799,539,221 0.00% 0.34% 0.08% 0.00% 0.00% 0.17% 0.23% 0.00% 0.00% 0.82% $14,764,199
NM $99,179,692 0.00% 0.22% 0.02% 2.31% 0.41% 0.00% 4.26% 0.00% 0.23% 7.44% $7,379,853
NV $244,549,224 0.00% 0.00% 0.04% 0.00% 0.46% 0.00% 0.00% 0.00% 0.00% 0.50% $1,228,312
NY $2,273,561,784 0.34% 0.15% 0.05% 0.00% 0.54% 0.00% 3.61% 0.07% 0.00% 4.75% $107,913,206
OH $1,132,786,848 0.52% 0.32% 0.00% 5.83% 0.15% 0.04% 0.12% 0.20% 1.05% 8.24% $93,385,612
OK $146,436,896 0.25% 0.00% 0.00% 0.00% 0.00% 0.27% 1.06% 0.27% 0.00% 1.84% $2,701,721
OR $487,015,509 0.11% 0.09% 0.39% 0.00% 0.29% 0.10% 0.86% 0.00% 0.00% 1.85% $8,993,964
PA $2,143,568,626 0.00% 0.05% 0.33% 0.00% 0.00% 0.34% 0.92% 0.11% 0.00% 1.76% $37,664,860
PR $199,436,407 0.00% 1.18% 0.14% 0.00% 0.80% 0.28% 0.40% 0.07% 0.00% 2.86% $5,709,021
RI $193,474,027 0.00% 0.00% 0.00% 1.01% 0.00% 0.05% 0.12% 0.00% 0.00% 1.18% $2,287,476
SC $324,930,752 0.15% 0.14% 0.00% 0.80% 0.73% 0.00% 0.81% 0.03% 0.20% 2.84% $9,233,781
SD $21,885,894 0.00% 0.00% 0.00% 0.60% 0.00% 0.00% 0.56% 0.00% 0.20% 1.37% $299,555
TN $380,199,113 0.00% 0.00% 0.00% 1.09% 0.63% 0.00% 0.48% 0.18% 0.00% 2.38% $9,051,986
TX $1,075,354,748 0.00% 0.32% 1.63% 0.59% 0.17% 0.44% 3.47% 0.00% 0.05% 6.67% $71,690,031
UT $91,462,916 0.00% 0.00% 0.08% 0.00% 0.00% 0.00% 0.25% 0.51% 1.28% 2.12% $1,937,086
VA $353,504,586 0.17% 0.13% 0.30% 0.82% 0.56% 0.56% 0.79% 0.00% 0.00% 3.32% $11,738,556
VT $83,503,477 0.00% 0.08% 0.00% 0.00% 0.35% 0.00% 0.48% 0.00% 1.04% 1.95% $1,625,193
WA $720,585,410 0.08% 0.12% 0.00% 0.00% 0.00% 0.00% 0.73% 0.00% 0.00% 0.92% $6,644,445
WI $810,433,906 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.14% 0.00% 0.60% 0.74% $5,991,050
WV $130,407,714 0.00% 0.14% 0.00% 0.16% 0.00% 0.00% 0.60% 0.18% 0.00% 1.07% $1,398,526
WY $26,150,817 0.57% 0.58% 0.17% 1.29% 0.00% 0.00% 0.30% 0.00% 0.00% 2.90% $759,620
US $30,238,252,690 0.14% 0.18% 0.17% 0.71% 0.17% 0.21% 1.12% 0.10% 0.14% 2.93% $886,813,646
* Over 80 percent of the overpayments included in Kansas’s Annual Report rate and over 98 percent of the overpayments for which the agency was responsible were
due to violations of the state’s law requiring registration for work with the public workforce centers. In response, the state implemented new Workforce Development
Center / Job Service registration regulations, effective November 2006, aimed at reducing these payment errors.
BAM Agency Responsible Overpayments by Cause -- CY 2006
Readers are strongly cautioned that it may be misleading to compare one state's payment accuracy
rates with another state's rates. No two states' written laws, regulations, and policies specifying
eligibility conditions are identical, and differences in these conditions influence the potential for error.
States have developed many different ways to determine monetary entitlement to UI. Additionally,
nonmonetary requirements are, in large part, based on how a state interprets its law. Two states may
have identical laws, but may interpret them quite differently. States with stringent or complex provisions
tend to have higher improper payment rates than those with simpler, more straightforward provisions.
(To compare state laws visit http://ows.doleta.gov/unemploy/uilawcompar/2007/comparison2007.asp or
contact the state directly)
Percent of Percent of
State Cause Dollars Pd. Dollars OP Estimated Amount
AK E.S. Registration 8.02% 81.53% $9,323,657
Other Eligiblity Issus 0.52% 5.25% $600,712
Other Issues 0.41% 4.16% $475,270
Sev./Vac./SSI/Pension 0.39% 3.97% $454,027
Separation Issues 0.30% 3.05% $348,495
Able+Available 0.16% 1.62% $185,686
Base Period Wage Iss. 0.04% 0.42% $48,559
Benefit Year Earnings 0.00% 0.00% $0
Work Search Issues 0.00% 0.00% $0
Total 9.84% 100.00% $11,436,406

Amt. Paid $116,208,983
Sample 471
AL E.S. Registration 2.32% 43.12% $5,056,066

Separation Issues 1.63% 30.26% $3,548,174
Benefit Year Earnings 0.90% 16.62% $1,948,969
Other Issues 0.21% 3.94% $462,385
Base Period Wage Iss. 0.00% 0.00% $0
Able+Available 0.00% 0.00% $0
Other Eligiblity Issus 0.00% 0.00% $0
Total 5.39% 100.00% $11,726,795

Amt. Paid $217,674,248
Sample 499
AR Separation Issues 1.78% 72.46% $4,550,605

Benefit Year Earnings 0.19% 7.72% $484,988
Work Search Issues 0.11% 4.42% $277,433
E.S. Registration 0.00% 0.00% $0
Other Issues 0.00% 0.00% $0
Total 2.46% 100.00% $6,280,081

Amt. Paid $255,736,100
Sample 480
AZ Separation Issues 3.26% 50.03% $6,787,771
E.S. Registration 1.97% 30.28% $4,108,103
Other Issues 0.26% 4.02% $545,441
Able+Available 0.07% 1.04% $140,558
Sev./Vac./SSI/Pension 0.00% 0.00% $0
Total 6.52% 100.00% $13,568,041

Amt. Paid $208,030,313
Sample 433
CA Separation Issues 0.63% 55.04% $28,588,336

Base Period Wage Iss. 0.19% 16.70% $8,671,131
Other Issues 0.11% 9.91% $5,147,734
Work Search Issues 0.11% 9.85% $5,113,950
Other Eligiblity Issus 0.09% 8.15% $4,233,195
Total 1.15% 100.00% $51,937,324

Amt. Paid $4,516,442,601
Sample 1,039
CO Separation Issues 2.63% 38.49% $7,653,779

Other Issues 1.34% 19.63% $3,902,212
Sev./Vac./SSI/Pension 0.84% 12.35% $2,456,324
E.S. Registration 0.65% 9.47% $1,882,713
Total 6.83% 100.00% $19,883,267

Amt. Paid $291,262,017
Sample 476
CT Separation Issues 0.77% 63.70% $4,165,022
Other Issues 0.11% 8.96% $585,814
Able+Available 0.05% 4.35% $284,260
Total 1.21% 100.00% $6,538,449

Amt. Paid $540,341,335
Sample 480
DC Other Issues 0.35% 31.45% $321,398

Total 1.13% 100.00% $1,021,804

Amt. Paid $90,754,323
Sample 360
DE Sev./Vac./SSI/Pension 0.53% 38.01% $508,455

Total 1.39% 100.00% $1,337,845

Amt. Paid $95,928,018
Sample 360
FL Separation Issues 0.40% 28.75% $3,238,218
Other Issues 0.28% 20.58% $2,318,144
Able+Available 0.21% 15.11% $1,701,353
Total 1.38% 100.00% $11,262,295

Amt. Paid $814,773,131
Sample 487
GA Separation Issues 2.31% 61.80% $11,815,817

Other Issues 0.71% 19.06% $3,644,807
Able+Available 0.14% 3.73% $712,530
Total 3.73% 100.00% $19,120,807

Amt. Paid $512,113,790
Sample 480
HI E.S. Registration 0.96% 100.00% $1,027,102

Separation Issues 0.00% 0.00% $0
Total 0.96% 100.00% $1,027,102

Amt. Paid $107,285,262
Sample 420
IA Separation Issues 2.19% 70.65% $6,952,512
Able+Available 0.23% 7.35% $723,480
Other Issues 0.16% 5.23% $514,492
Total 3.10% 100.00% $9,841,145

Amt. Paid $317,430,676
Sample 480
ID Work Search Issues 0.34% 100.00% $378,744

Total 0.34% 100.00% $378,744

Amt. Paid $109,957,188
Sample 480
IL Other Issues 0.45% 42.12% $7,812,329

Total 1.06% 100.00% $18,545,741

Amt. Paid $1,746,213,352
Sample 496
IN Separation Issues 1.48% 54.80% $10,384,016
Other Issues 0.32% 12.01% $2,275,809
Total 2.70% 100.00% $18,948,636

Amt. Paid $701,954,329
Sample 483
Prepared On: 27-Jun-07
KS* E.S. Registration 34.81% 98.60% $75,752,466

Total 35.30% 100.00% $76,829,841

Amt. Paid $217,631,198
Sample 476
KY Separation Issues 0.55% 37.15% $2,014,426

E.S. Registration 0.40% 27.10% $1,469,425
Other Issues 0.11% 7.65% $414,707
Total 1.47% 100.00% $5,422,318

Amt. Paid $368,688,566
Sample 485
LA E.S. Registration 7.77% 41.80% $16,092,074
Other Issues 0.30% 1.64% $630,871
Able+Available 0.00% 0.02% $6,806
Total 18.58% 100.00% $38,493,697

Amt. Paid $207,156,218
Sample 364
MA Base Period Wage Iss. 1.17% 41.08% $15,466,272

Able+Available 0.51% 18.06% $6,800,772
Other Issues 0.49% 17.22% $6,482,067
Total 2.84% 100.00% $37,648,283

Amt. Paid $1,326,506,887
Sample 630
MD Separation Issues 1.20% 93.56% $4,766,678

Total 1.28% 100.00% $5,094,724

Amt. Paid $397,352,881
Sample 480
ME E.S. Registration 3.10% 76.55% $3,269,886
Total 4.05% 100.00% $4,271,675

Amt. Paid $105,587,907
Sample 360
MI Separation Issues 1.19% 39.99% $22,153,242

Other Issues 0.41% 13.75% $7,615,332
E.S. Registration 0.32% 10.64% $5,894,891
Able+Available 0.29% 9.65% $5,344,453
Total 2.98% 100.00% $55,398,350

Amt. Paid $1,858,631,696
Sample 480
MN Separation Issues 1.72% 50.24% $11,996,806

Able+Available 0.89% 26.12% $6,236,843
Total 3.42% 100.00% $23,880,155

Amt. Paid $698,202,173
Sample 327
MO Able+Available 0.47% 67.17% $1,902,207
Other Issues 0.08% 11.12% $314,810
Total 0.70% 100.00% $2,831,729

Amt. Paid $403,301,506
Sample 480
MS E.S. Registration 1.43% 44.24% $2,013,903

Able+Available 0.42% 12.98% $590,825
Other Issues 0.26% 8.09% $368,417
Total 3.23% 100.00% $4,551,888

Amt. Paid $141,008,992
Sample 432
MT Work Search Issues 1.69% 48.98% $1,086,794

E.S. Registration 1.00% 29.00% $643,395
Total 3.45% 100.00% $2,218,877

Amt. Paid $64,323,228
Sample 360
NC Separation Issues 1.89% 85.62% $16,253,402
Total 2.20% 100.00% $18,983,694

Amt. Paid $861,919,473
Sample 520
ND Other Eligiblity Issus 0.44% 50.61% $168,666

E.S. Registration 0.24% 27.96% $93,177
Able+Available 0.07% 8.36% $27,876
Total 0.87% 100.00% $333,277

Amt. Paid $38,152,251
Sample 360
NE Separation Issues 1.94% 42.02% $1,883,111

E.S. Registration 1.13% 24.41% $1,093,879
Other Issues 0.60% 12.90% $578,198
Able+Available 0.09% 1.92% $86,108
Total 4.63% 100.00% $4,481,906

Amt. Paid $96,818,246
Sample 411
NH Benefit Year Earnings 0.76% 35.31% $557,244
Able+Available 0.43% 20.01% $315,849
Total 2.16% 100.00% $1,578,150

Amt. Paid $72,898,235
Sample 363
NJ Base Period Wage Iss. 0.34% 41.27% $6,093,828

Other Issues 0.17% 20.74% $3,061,641
Total 0.82% 100.00% $14,764,199

Amt. Paid $1,799,539,221
Sample 484
NM Separation Issues 4.26% 57.23% $4,223,362

E.S. Registration 2.31% 30.99% $2,287,139
Total 7.44% 100.00% $7,379,853

Amt. Paid $99,179,692
Sample 483
NV Other Eligiblity Issus 0.46% 92.38% $1,134,700
Total 0.50% 100.00% $1,228,312

Amt. Paid $244,549,224
Sample 488
NY Separation Issues 3.61% 75.99% $82,002,687

Able+Available 0.34% 7.14% $7,709,536
Total 4.75% 100.00% $107,913,206

Amt. Paid $2,273,561,784
Sample 484
OH E.S. Registration 5.83% 70.77% $66,086,219

Able+Available 0.52% 6.35% $5,928,261
Other Issues 0.04% 0.47% $439,187
Total 8.24% 100.00% $93,385,612

Amt. Paid $1,132,786,848
Sample 486
OK Separation Issues 1.06% 57.61% $1,556,431
Other Issues 0.27% 14.57% $393,704
Able+Available 0.25% 13.42% $362,615
Total 1.84% 100.00% $2,701,721

Amt. Paid $146,436,896
Sample 480
OR Separation Issues 0.86% 46.75% $4,204,781

Able+Available 0.11% 6.17% $555,218
Other Issues 0.10% 5.26% $473,363
Total 1.85% 100.00% $8,993,964

Amt. Paid $487,015,509
Sample 474
PA Separation Issues 0.92% 52.22% $19,668,934

Other Issues 0.34% 19.35% $7,288,572
Total 1.76% 100.00% $37,664,860

Amt. Paid $2,143,568,626
Sample 480
PR Base Period Wage Iss. 1.18% 41.08% $2,345,510
Other Issues 0.28% 9.81% $559,849
Total 2.86% 100.00% $5,709,021

Amt. Paid $199,436,407
Sample 494
RI E.S. Registration 1.01% 85.59% $1,957,881

Other Issues 0.05% 4.02% $91,980
Total 1.18% 100.00% $2,287,476

Amt. Paid $193,474,027
Sample 480
SC Separation Issues 0.81% 28.42% $2,624,647

E.S. Registration 0.80% 28.13% $2,597,881
Able+Available 0.15% 5.13% $473,782
Total 2.84% 100.00% $9,233,781

Amt. Paid $324,930,752
Sample 520
SD E.S. Registration 0.60% 44.02% $131,863
Total 1.37% 100.00% $299,555

Amt. Paid $21,885,894
Sample 360
TN E.S. Registration 1.09% 45.73% $4,139,689

Total 2.38% 100.00% $9,051,986

Amt. Paid $380,199,113
Sample 480
TX Separation Issues 3.47% 52.01% $37,287,077

E.S. Registration 0.59% 8.78% $6,291,086
Other Issues 0.44% 6.66% $4,777,910
Total 6.67% 100.00% $71,690,031

Amt. Paid $1,075,354,748
Sample 488
UT Work Search Issues 1.28% 60.41% $1,170,290
Total 2.12% 100.00% $1,937,086

Amt. Paid $91,462,916
Sample 481
VA E.S. Registration 0.82% 24.76% $2,906,743

Other Issues 0.56% 16.85% $1,977,890
Able+Available 0.17% 5.10% $598,829
Total 3.32% 100.00% $11,738,556

Amt. Paid $353,504,586
Sample 480
VT Work Search Issues 1.04% 53.32% $866,597

Total 1.95% 100.00% $1,625,193

Amt. Paid $83,503,477
Sample 360
WA Separation Issues 0.73% 78.68% $5,228,162
Able+Available 0.08% 8.47% $562,947
Total 0.92% 100.00% $6,644,445

Amt. Paid $720,585,410
Sample 622
WI Work Search Issues 0.60% 80.53% $4,824,662

Total 0.74% 100.00% $5,991,050

Amt. Paid $810,433,906
Sample 480
WV Separation Issues 0.60% 55.65% $778,252

E.S. Registration 0.16% 14.56% $203,691
Total 1.07% 100.00% $1,398,526

Amt. Paid $130,407,714
Sample 480
WY E.S. Registration 1.29% 44.30% $336,547
Able+Available 0.57% 19.65% $149,265
Total 2.90% 100.00% $759,620

Amt. Paid $26,150,817
Sample 360
US Separation Issues 1.12% 38.33% $339,895,308

E.S. Registration 0.71% 24.14% $214,092,144
Other Issues 0.21% 7.20% $63,874,556
Able+Available 0.14% 4.68% $41,480,590
Total 2.93% 100.00% $886,813,646

Amt. Paid $30,238,252,690
Sample 24,396
* Over 80 percent of the overpayments included in Kansas’s Annual Report rate and over 98 percent of the
overpayments for which the agency was responsible were due to violations of the state’s law requiring
registration for work with the public workforce centers. In response, the state implemented new Workforce
Development Center / Job Service registration regulations, effective November 2006, aimed at reducing these
payment errors.
Prepared On: 27 Jun 07

Department of Labor: Agency Responsible Overpayment by Cause All States

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Department of Labor: Agency Responsible Overpayment by Cause All States

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BAM Agency Responsible Overpayments by Cause -- CY 2006

Total 9.84% 100.00% $11,436,406

AL E.S. Registration 2.32% 43.12% $5,056,066

Total 5.39% 100.00% $11,726,795

AR Separation Issues 1.78% 72.46% $4,550,605

Total 2.46% 100.00% $6,280,081

Total 6.52% 100.00% $13,568,041

CA Separation Issues 0.63% 55.04% $28,588,336

Total 1.15% 100.00% $51,937,324

CO Separation Issues 2.63% 38.49% $7,653,779

Total 6.83% 100.00% $19,883,267

Total 1.21% 100.00% $6,538,449

DC Other Issues 0.35% 31.45% $321,398

Total 1.13% 100.00% $1,021,804

DE Sev./Vac./SSI/Pension 0.53% 38.01% $508,455

Total 1.39% 100.00% $1,337,845

Total 1.38% 100.00% $11,262,295

GA Separation Issues 2.31% 61.80% $11,815,817

Total 3.73% 100.00% $19,120,807

HI E.S. Registration 0.96% 100.00% $1,027,102

Total 0.96% 100.00% $1,027,102

Total 3.10% 100.00% $9,841,145

ID Work Search Issues 0.34% 100.00% $378,744

Total 0.34% 100.00% $378,744

IL Other Issues 0.45% 42.12% $7,812,329

Total 1.06% 100.00% $18,545,741

Total 2.70% 100.00% $18,948,636

Prepared On: 27-Jun-07

KS* E.S. Registration 34.81% 98.60% $75,752,466

Total 35.30% 100.00% $76,829,841

KY Separation Issues 0.55% 37.15% $2,014,426

Total 1.47% 100.00% $5,422,318

Total 18.58% 100.00% $38,493,697

MA Base Period Wage Iss. 1.17% 41.08% $15,466,272

Total 2.84% 100.00% $37,648,283

MD Separation Issues 1.20% 93.56% $4,766,678

Total 1.28% 100.00% $5,094,724

Total 4.05% 100.00% $4,271,675

MI Separation Issues 1.19% 39.99% $22,153,242

Total 2.98% 100.00% $55,398,350

MN Separation Issues 1.72% 50.24% $11,996,806

Total 3.42% 100.00% $23,880,155

Total 0.70% 100.00% $2,831,729

MS E.S. Registration 1.43% 44.24% $2,013,903

Total 3.23% 100.00% $4,551,888

MT Work Search Issues 1.69% 48.98% $1,086,794

Total 3.45% 100.00% $2,218,877

Total 2.20% 100.00% $18,983,694

ND Other Eligiblity Issus 0.44% 50.61% $168,666

Total 0.87% 100.00% $333,277

NE Separation Issues 1.94% 42.02% $1,883,111

Total 4.63% 100.00% $4,481,906

Total 2.16% 100.00% $1,578,150

NJ Base Period Wage Iss. 0.34% 41.27% $6,093,828

Total 0.82% 100.00% $14,764,199

NM Separation Issues 4.26% 57.23% $4,223,362

Total 7.44% 100.00% $7,379,853

Total 0.50% 100.00% $1,228,312

NY Separation Issues 3.61% 75.99% $82,002,687

Total 4.75% 100.00% $107,913,206

OH E.S. Registration 5.83% 70.77% $66,086,219

Total 8.24% 100.00% $93,385,612

Total 1.84% 100.00% $2,701,721