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pdfAPPENDIX A
SUBPOPULATION SPECIFICATIONS
TABLE OF CONTENTS
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APPENDIX A............................................................................................................................. A-1
A. Introduction......................................................................................................................... A-1
B. Report Quarter Terminology............................................................................................... A-1
C. Validation Timelines........................................................................................................... A-5
D. Population Table Specifications.......................................................................................... A-8
Population Tables.............................................................................................................. A-10
SUBPOPULATION SPECIFICATIONS
APPENDIX A
A. Introduction
As described in Module 1 of the handbook, the first step in the data validation process is to
create report validation (RV) files, also referred to as extract or reconstruction files. These files
list records of all transactions and account statuses that should be reported on the ETA 581
report. Each record is assigned to a single population and to only one subpopulation within the
population.
Appendix A specifies how the populations are divided into subpopulations. Each row of a
population table is the specification for a single, mutually exclusive subpopulation. Following
each table is a written descriptions of each subpopulation which will help readers orient
themselves to the information in the table.
Each column header includes a step number that refers to Module 3, the state-specific portion of
the handbook. Validators and programmers should refer to the indicated step number for the
definition of the data element and detailed instructions on how to validate it. Each population
table includes a column or row entitled “Reported in ETA 581 Item #s;” it indicates the item
number (ETA 581 report cell) that the count or dollar amount in the column or row is used to
validate on the RV summary report.
States should reconstruct each population as specified for a recent ETA 581 report quarter (RQ).
In addition, states that administer unemployment insurance together with other taxes should
capture tax type, to distinguish between the taxes being validated on the ETA 581 and others
which are not countable on the report. 6
B. Report Quarter Terminology
The specifications in this appendix use a shorthand terminology to refer to report quarters.
Figure A.1 is a time line illustrating how terms and symbols are used.
x
The Report Quarter (RQ) is the time period shown on the ETA 581 in the block labeled
“A. Report for quarter ended.” This means that the ETA 581 report is showing
transactions that occurred during this quarter or the status of accounts at the end of this
quarter. For example, the ETA 581 report includes items such as the number of active
employers at the end of the RQ and the number of timely employer reports received
during the RQ. The RQ ends at point A in Figure A.1. (Point A is also the time when the
6
Some states may have other unique types of data elements that should be captured in the reconstruction
file to facilitate validation. For example, some states may have an indicator for seasonal employers, which would be
helpful in validating subpopulations 2.7 and 2.15 in population 2. This could be used as a secondary code for
Employer Type; and the software will identify all employers with the seasonal code for further examination when
the state runs Sort 2.4.
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SUBPOPULATION SPECIFICATIONS
APPENDIX A
state runs programs to download data for both the ETA 581 counts and the data
validation reconstruction files.) The ETA report that relates to the RQ is due at the hash
mark labeled “ETA 581 Due” in Figure A.1.
x
Contribution and wage reports received from employers during the RQ reflect employer
activity--payment of wages--that occurred during the quarter before the RQ, designated
as RQ-1. (Because this prior quarter is the subject of employer reports received during
the RQ, RQ-1 is often referred to as the Employer Report Quarter, or ERQ).
x
When specifications need to refer to quarters before or after the RQ, they extend the basic
convention of numbering relative to the RQ. The quarter prior to RQ-1 is RQ-2, the
quarter prior to that is RQ-3, and so on. Similarly, the specifications refer to the quarter
after the RQ using the term RQ+1. This term is used most often for population 2, report
filing, where states have through RQ+1 to resolve reports due in the RQ.
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SUBPOPULATION SPECIFICATIONS
APPENDIX A
Figure A.1
Quarterly Timeline
2010
1
Jan
Feb
RQ-1 (ERQ)
x
Mar
contribution reports
covering employer
activity in this quarter
can be resolved by
RQ+1
2
3
Apr May June July
RQ: Report Quarter RQ+1
States:
States:
x
x
x
x
x
x
Employer
Reports Due
(for RQ-2)
A
B
register employers
determine their
liability status
receive contribution
reports on employer
activity in RQpursue delinquent
reports
establish, liquidate,
and write off
receivables
complete field audits
Employer
Reports
Due
(for RQ-1)
x
x
Aug
Sept
4
Oct
Nov
Dec
receive contribution
reports on employer
activity in RQ
resolve contribution
reports due in RQ on
employer activities in
RQ-1
ETA 581
Due
(for RQ)
ETA 581
Due
(for
RQ+1)
A
B
IS Staff: Produce Report Counts
Prepare Validation Extract Files (except for Population 2)
Prepare Screen Prints
IS Staff: Produce extract file for Population 2, as soon as all reports received
during RQ+1 are posted
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SUBPOPULATION SPECIFICATIONS
APPENDIX A
The file specifications use the following abbreviations and terminology:
ERQ
Employer Report Quarter (quarter covered by employer’s contribution report)
FDRQ First day of the report quarter
LDRQ Last day of the report quarter
(RQ+1) Quarter after the report quarter
(RQ-1) Quarter before the report quarter
(RQ+n) nth quarter after the report quarter
(RQ–n) nth quarter prior to the report quarter
DD
Due date for employer contribution reports
A
Active
C
Contributory Employer
R
Reimbursing Employer
OBS
Observation number
>
After the date or quarter specified, e.g., “> RQ” means “after the report quarter.”
<
Before the date or quarter specified, e.g., “< RQ” means “before the report quarter.”
During or after the date or quarter specified, e.g. “ RQ” means “during or after the
report quarter.”
Before or during the date or quarter specified, e.g. “ RQ” means “before or during the
report quarter.”
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SUBPOPULATION SPECIFICATIONS
APPENDIX A
C. Validation Timelines
Each population on the ETA 581, and therefore each population file for validation, represents a
particular timeline of UI tax operations activity. Populations 1, 3, and 5 are fairly
straightforward ʊ these populations are primarily focused on activities during or statuses at the
end of the RQ. Populations 2 and 4 are more complex and require the validator to look back as
far as eight quarters prior to the RQ, and forward as far as two quarters after the RQ. In Figure
A.2 below, the RQ being validated is the second quarter of 2010, which means RQ-8 is the
second quarter of 2008 and RQ+2 is the fourth quarter of 2010. Once the state has selected the
quarters to be validated for populations 2 and 4, the validator should prepare a full timeline based
on Figure A.2, identifying the eight quarters prior and two quarters after the selected RQ.
Figure A.2
Sample Timeline for Report Quarter 201002 (Second Quarter of 2010)
2008
Q2
2008
Q3
2008
Q4
2009
Q1
2009
Q2
2009
Q3
2009
Q4
2010
Q1
2010
Q2
2010
Q3
2010
Q4
RQ-8
RQ-7
RQ-6
RQ-5
RQ-4
RQ-3
RQ-2
RQ-1
(ERQ)
RQ
RQ+1
RQ+2
Overview of Populations
The ETA 581 for the second report quarter of 2010, which is due in August of 2010, contains the
following information and is validated as follows:
Population 1
The ETA 581 includes active employer information as of June 30, 2010.
x
This report information is validated by building a Population 1 extract file for the second
quarter of 2010. Population 1 should include a record for each employer who was active on
the last day of the RQ.
x
The DVWS filters pending employers out of the active employers count, in accordance with
the Department of Labor’s Change 12 to the ET 401 handbook. Specifically, the software
will not include employers with a met-threshold date after 12/31/2002 in the count if their
activation or reactivation processing date precedes the met-threshold date.
x
Figure A.1, Point A, shows when the Population 1 validation file should be constructed.
UI DV HANDBOOK, TAX
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SUBPOPULATION SPECIFICATIONS
APPENDIX A
Population 2
x
The ETA 581 includes employer reports received on time and secured during the second
quarter of 2010 that relate to employer activity during the first quarter of 2010, and resolved
reports that were due during the first quarter of 2010 and relate to employer activity in the
fourth quarter of 2009.
Population 2 should include all employers owing contributions or required reports for
the same ERQ, due during the RQ, which were received on time or secured during the
RQ or reported as resolved during RQ+1.
Timely, secured, and resolved counts for the same ERQ (e.g., 201001) are validated
at the same time by building a Population 2 file that is extracted at the end of the third
quarter of 2010. This Population 2 extract file validates timely and secured counts
that are reported on the ETA 581 report for the second report quarter of 2010 and
resolved counts that are reported on the ETA 581 report for the third quarter of 2010.
Note that timely, secured, and resolved are defined as discrete filing statuses for
validation purposes, whereas on the ETA 581, secured includes timely and resolved
includes both timely and secured.
The received date of the contributions report is used to assign records to subpopulations 2.1, 2.2,
2.3, 2.9, 2.10, and 2.11. Because the received date of a given contributions report does not
change once it is entered into the state system, the validation records for timely and secured
reports do not need to be extracted at the end of the RQ. Instead, the entire population extract
can be run a soon as resolved report records for RQ+1 are available. The validation counts in
subpopulations 2.1, 2.2, 2.9, and 2.10 are compared with ETA 581 counts for the RQ; all
subpopulation validation counts are compared with reported counts for RQ+1 (see 581 Item #
references in the population tables on pages A.16 and A.17).
In preparing the Population 2 extract file, states will need to account for annual filers.
According to DOL, annual filers must be counted as timely for the quarters in which
their reports are not due, and as timely, secured or resolved, as appropriate for the
quarters in which their reports are due. States will need to enter a default employer
report quarter and default received date for annual employers for the quarterly reports
that are not due, and either a received date, final assessment date, or appropriate
resolved date for annual employers for the quarterly reports that are due. This should
ensure that the quarterly reports that are not due are counted as timely, and that the
quarterly reports that are due are counted appropriately as timely, secured or resolved.
Figure A.1, Point B, shows when the Population 2 validation file should be
constructed.
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SUBPOPULATION SPECIFICATIONS
APPENDIX A
Population 3
x
The ETA 581 includes status determination activities that occurred during the second quarter
of 2010.
This report information is validated by building a Population 3 extract file for the
second quarter of 2010. Population 3 includes a record for each status determination
the state made during the RQ; multiple determinations for the same employer are
countable and should be included in the file as separate records.
States that overwrite status determinations on their master tax file may use the TPS
universe for reconstruction. Programmers and validators should note that time-lapse
categories are discrete subpopulations, whereas the ETA 581 reports time lapse
cumulatively.
The pending employer filter also applies to subpopulations 3.1 to 3.3, which are for
new status determinations.
Figure A.1, Point A, shows when the Population 3 validation file should be
constructed.
Population 4
x
The ETA 581 includes receivables activity that occurred during the second quarter of 2010
related to wage reports and contributions that are past due from the ERQ of the first quarter
of 2010 and previous quarters. This includes receivables established, liquidated, declared
uncollectible and removed during the second quarter of 2010.
This report information is validated by building a Population 4 extract file for the
second quarter of 2010. Population 4 includes all accounting transactions made
during the RQ that establish or modify a receivable on an employer account, as well
as balances due at the end of the quarter.
Receivables records need both the ERQ and the established date to be properly
assigned to Subpopulations 4.4, 4.5, 4.6 and 4.8 (contributory employers), and both
the due date and the established date to be properly assigned to Subpopulations 4.12,
4.13, 4.14 and 4.16 (reimbursing employers).
Occasionally, receivable balances due to be removed in the RQ are declared
Uncollectible in the RQ. These should be reported as uncollectible on the ETA 581
and classified as uncollectible (code U) when the extract file is built. When the
validation software encounters Uncollectible records that could be removed on the
basis of their established dates and ERQs, it parses them as uncollectible records.
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SUBPOPULATION SPECIFICATIONS
APPENDIX A
For Population 4, Subpopulations 4.7, 4.8, 4.15 and 4.16, programmers should
generate separate balance records for a single employer, for each ERQ where there is
a balance at the end of the RQ.
Figure A.1, Point A, shows when the Population 4 validation file should be
constructed.
Population 5
x
The ETA 581 includes audit activity (for example, audit completions) reported during the
second quarter of 2010.
This report information is validated by building a Population 5 extract file for the
second quarter of 2010 that includes all field audits completed during the RQ.
Data elements specified on the record layout may not be captured on the state’s
system when they are not reported on the 581. They are however included in the
auditor’s paper files during the validation for the cases sampled for FIV. When states
cannot capture such information automatically, the column can be completed from the
auditor’s paper files during the validation for the selected cases.
Some states do not consider an audit to be a change audit until Post-versus-Pre
amounts exceed some dollar threshold or tolerance, e.g., $1 or $10. The DV software
considers an audit to be a change audit if any Pre-Post difference is $0.01 or more. If
this difference in approach causes the state to fail validation, the state should note and
document this fact in the Comments field on the RV screen, and apprise the National
Office so that it can manually change the validation to Pass.
Figure A.1, Point A, shows when the Population 5 validation file should be
constructed.
D. Population Table Specifications
Explanation of UI TAX data formats
Appendix A and Appendix B of the ETA Operations Guide 411 refer to 6 types of data formats.
1. Required. These fields cannot be blank. They may be mandatory codes, dates or dollar
values. Required cells in Appendix A tables indicate the required code, date, or dollar value
parameters, or display the word “Required.” (Appendix F indicates constraint is NOT
NULL.)
Required text fields have code values that must be entered, such as A, C, R, etc. All of the
allowable generic values for each field are listed in the Data Type/Format column on the record
layout. The generic values must be followed by a dash and the corresponding state-specific
value.
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FEBRUARY 2011
SUBPOPULATION SPECIFICATIONS
APPENDIX A
2. Conditionally required Data are included in these fields if the data are present in the
state’s system. Applies to date and wages fields.
3. Optional These fields are gray in Appendix A and the word “Optional” is displayed. The
software does not look at these fields at all. Any values can be entered or they can be left
blank.
4. Must be blank. These are text or date fields where the presence of data indicates an error.
Therefore, they must be left blank (such as population 4 transaction date for balance
subpopulations 4.7, 4.8, 4.15, and 4.16).
5. Must be blank or 0 These are numeric fields where the presence of data other than 0
indicates an error. In tax these are primarily wages fields in populations 4 and 5.
6. System generated These fields are generated by the DV software and data should not be
placed in these fields in the extract files. These fields are primarily time lapse and age fields.
Some values are abbreviated in the record layouts (Appendix F) but are shown in the report
validation specifications (Appendix A) in their entirety for informational purposes.
!
"
#
!
$
$
"
%
&
'
$
(
Notes:
For most steps referenced in Appendix A column headers, Rule 1 is the indicator in the state
system. However, if a state does not maintain the indicator specified in Rule 1, then the state
programmer must apply the logic of the other rules in that step in order to develop the indicator
for the extract file .
The extract file type is ASCII, comma delimited. Data must be in the order listed in the record
layouts.
UI DV HANDBOOK, TAX
A-9
FEBRUARY 2011
=
;
2
6
3
*
*
4
4
+
+
5
<
9
;
2
6
5
9
8
7
:
9
6
7
2
5
/
0
1
)
-
,
/
.
3
4
6
)
,
2
5
0
RQ
RQ
10
(If Col. 8 = 8)
> $0
(If Col. 8 = 8)
> $0
Sum of Wages
(Last 8 Q’s)
Condition applicable for liability (met threshold) dates after 12/31/2002.
UI DV HANDBOOK, TAX
Subpopulation descriptions:
1.1 Active contributory employers liable by the end of the report quarter.
1
_____________________
A-10
FEBRUARY 2011
1) Column 9 reports the consecutive number of liable quarters ending with RQ-1. If the number is greater than 8, simply list 8. An account newly activated or
reactivated in the quarter will have 0 liable quarters.
2) Column 10 sums the reported wages for the 8 quarters ending with RQ-1. The record layout for the software specifies that the states provide data for all 8
quarters if available. The software detects non-zero values for wages across quarters.
Notes
9
R
3
4
5
A
6
Required
2
> RQ, or
< liability date
met threshold,
or blank
>
( liability
date met
threshold)1
and RQ and
> activation
processing
date, or blank
9
2
3
4
5
RQ and (
activation date or
reactivation
processing date, if
present)1
6
1.2
C
2
A
;
Required
>
1
3
4
5
1.1
6
> RQ, or
< liability date
met threshold,
or blank
2
( liability
date met
threshold)1
and RQ and
> activation
processing
date, or blank
?
Number of
Liable
Quarters
If = 0, then
activation
processing
date, or
reactivation
processing
date, if
present,
must be in
RQ
If = 0, then
activation
processing
date, or
reactivation
processing
date, if
present,
must be in
RQ
9
RQ and (
activation date or
reactivation
processing date, if
present)1
9
Activation
Processing
Date
9
:
EAN
3
4
5
Inactive/
Terminated
“as of” Date
8
6
Reactivation
Processing
Date
7
3
4
Liability Date
(Met
Threshold)
6
2
Employer
Type
5
3
Subpopulation
4
?
Employer
Status Indicator
3
APPENDIX A
8
Reported
in ETA
581
Item #’s
2
Table A.1
Population 1 Subpopulations
Active Employers
SUBPOPULATIONS SPECIFICATIONS
9
UI DV HANDBOOK, TAX
1.2 Active reimbursable employers liable by the end of the report quarter.
SUBPOPULATIONS SPECIFICATIONS
A-11
FEBRUARY 2011
APPENDIX A
3
4
6
5
;
6
2
3
4
6
5
:
2
5
RQ - 1
5
UI DV HANDBOOK, TAX
2
4
Required
3
7
8 in RQ +
1
:
2.8
6
RQ - 1
2
9
Required
7
8 in RQ +
1
8
2.7
9
RQ - 1
C
C
C
5
Required
6
8 in RQ +
1
2
2.6
@
C
9
RQ - 1
Must be blank
Must be blank
Must be blank
Must be blank
5
Required
6
8 in RQ +
1
2
Required if Date
Exists
Required if Date
Exists
Required if Date
Exists
Required if Date
Exists
RQ or RQ + 1
A-12
Required if Date
Exists
;
C
A
RQ - 1
9
2.5
;
5
Required
:
6
8 in RQ +
1
2
2.4
<
Required if Date
Exists
9
RQ + 1
:
C
8
RQ - 1
Required
if Date
Exists
= Col. 8
date
Required
if Date
Exists
5
Required
6
Required if
Date Exists
Required if
Date Exists
RQ
= Col. 6 date
Required if
Date Exists
RQ or RQ + 1
Required if
Date Exists
FEBRUARY 2011
Must be
blank
RQ - 1
Must be
blank
> RQ and
> liability
date (met
threshold), or
blank
Required if
Date Exists
RQ or RQ + 1
Must be
blank
< RQ - 1
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Must be
blank
Must be
blank
Must be
blank
Inactivation/
Termination
Processing
Date
Must be
blank
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
2
Required if
Date Exists
;
Required if Date
Exists
<
> DD but
within RQ
9
8 in RQ +
1
4
5
C
6
RQ - 1
2
Required if
Date Exists
>
Required if
Date Exists
9
2.3
9
4
5
Required
4
3
6
7, (8 in
RQ + 1)
4
5
4
2.2
3
4
3
Required if Date
Exists
2
2
DD
6
5
C
<
4
RQ - 1
3
2
Required
9
=
6, 7, (8 in
RQ + 1)
11
B
2.1
3
4
3
Final Assessment
Date
3
4
5
Received Date
3
4
Suspended
“as of”
Quarter
10
(Step 5)
2
6
Inactive/
Terminated
“as of” Date
9
9
Liability
Date
(Met
Threshold)
8
6
Liability
Date
(Initial or
Reopen)
Required
if Date
Exists
Required
if Date
Exists
Required
if Date
Exists
Required
if Date
Exists
Required
if Date
Exists
7
3
=
Employer
Type
6
:
EAN
5
3
9
Employer
Report
Quarter
(ERQ)
3
4
=
Subpopulation
3
APPENDIX A
8
Reported in
ETA 581
Item #’s
2
Table A.2
Population 2 Subpopulations
Report Filing
SUBPOPULATIONS SPECIFICATIONS
9
9
3
4
6
5
;
6
7
4
5
2
3
4
6
5
:
2
5
9
R
R
Must be blank
Must be blank
Must be blank
Required if Date
Exists
Required if Date
Exists
Required if Date
Exists
Required if Date
Exists
Required
if Date
Exists
= Col. 8
date
Required
if Date
Exists
Required if
Date Exists
Required if
Date Exists
= Col. 6 date
Required if
Date Exists
Must be
blank
RQ - 1
Must be
blank
> RQ and
> liability
date (met
threshold), or
blank
RQ
Must be
blank
< RQ-1
Must be
blank
Must be
blank
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Must be
blank
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Must be
blank
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
RQ or RQ + 1
Required if
Date Exists
Required if
Date Exists
RQ or RQ + 1
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Inactivation/
Termination
Processing
Date
UI DV HANDBOOK, TAX
A-13
FEBRUARY 2011
1) A few states resolve reports for seasonal employers by suspending the report filing requirement in off seasons (subpopulations 2.7
and 2.15). Most states will not have values for “suspended as of quarter.”
Notes:
:
RQ - 1
6
Required
3
9
11 in
RQ + 1
7
2.16
8
RQ - 1
9
Required
5
11 in
RQ + 1
6
2.15
2
R
@
RQ - 1
9
Required
5
11 in
RQ + 1
6
2.14
2
Must be blank
;
R
A
RQ - 1
9
Required
2
5
11 in
RQ + 1
;
6
2.13
2
RQ or RQ + 1
<
Required if Date
Exists
9
R
:
RQ - 1
8
Required
5
11 in
RQ + 1
6
Required if Date
Exists
2
RQ + 1
;
R
<
RQ - 1
9
2.12
4
5
Required if Date
Exists
6
> DD but
within RQ
2
R
>
Required if Date
Exists
9
Required
2
5
11 in
RQ + 1
:
6
2.11
9
4
4
RQ - 1
4
3
3
Required
4
5
2
DD
6
5
10, (11 in
RQ + 1)
3
4
4
2.10
3
2
R
2
=
RQ - 1
11
B
Required
<
6
9, 10, (11
in RQ + 1)
9
Suspended
“as of”
Quarter
10
(Step 5)
9
2.9
3
4
3
Final Assessment
Date
3
4
5
Received Date
3
4
Inactive/
Terminated
“as of” Date
9
2
Liability
Date
(Met
Threshold)
8
6
Liability
Date
(Initial or
Reopen)
Required
if Date
Exists
Required
if Date
Exists
Required
if Date
Exists
Required
if Date
Exists
Required
if Date
Exists
7
3
=
Employer
Type
6
:
EAN
5
3
9
Employer
Report
Quarter
(ERQ)
3
4
=
Subpopulation
3
APPENDIX A
8
Reported in
ETA 581
Item #’s
2
Table A.2
Population 2 Subpopulations
Report Filing
SUBPOPULATIONS SPECIFICATIONS
9
APPENDIX A
UI DV HANDBOOK, TAX
A-14
FEBRUARY 2011
2.6 Contributory employers owing contributions reports for activities in the RQ - 1, whose liability date (met threshold) was changed
from prior to the RQ, to during or after RQ (resolved, neither secured nor timely).
2.5 Contributory employers owing contributions reports for activities in RQ - 1, who were made inactive during RQ or during RQ + 1
(resolved, neither secured nor timely), and whose inactivation was effective prior to the ERQ.
2.4 Contributory employers owing contributions reports for activities in RQ - 1, who received a legally due and collectible
enforcement (final assessment) by the end of RQ + 1 (resolved, neither secured nor timely).
2.3 Contributory employers owing contributions reports for activities in RQ - 1, who filed contribution reports during RQ + 1
(resolved, neither secured nor timely).
2.2 Contributory employers owing contributions reports for activities in RQ - 1, who filed untimely contribution reports by the end of
RQ (secured, but not timely).
2.1 Contributory employers owing contributions reports for activities in RQ - 1, who filed contribution reports by the due date
(timely).
The software assigns a record to the first subpopulation for which it meets the subpopulation criteria. Each record is compared to the
requirements for subpopulation 1 and the software determines whether the record meets those criteria. If it does, the record is
assigned to subpopulation 1. If it does not, the software then compares the record to the requirements for subpopulation 2 and
determines whether the record meets those criteria. This process continues as necessary comparing each record to the requirements for
each successive subpopulation.
Subpopulation descriptions:
4) If an employer has more than one resolved date under columns 5, 6, 9, or 10, the software assigns the record to the first
subpopulation for which it meets the criteria.
3) Some states may use a delinquency flag instead of the preferred received date; this creates audit trail issues to be reviewed on a
state-specific basis.
2) States should identify all contributory and reimbursing employers who, on the last day of the quarter prior to the ETA 581 report
quarter, are required to file a report covering that quarter in the ETA 581 report quarter. That data file can then be used in the
validation reconstruction, even though not every report owed will be resolved. (If this approach is workable for states, it can also be
done every quarter to program the ETA 581.)
SUBPOPULATIONS SPECIFICATIONS
APPENDIX A
UI DV HANDBOOK, TAX
A-15
FEBRUARY 2011
2.16 Reimbursable employers owing required reports for activities in RQ - 1, whose accounts were withdrawn by making the liability
date and the inactive/terminated “as of” date equal (resolved, neither secured nor timely). This includes canceled, withdrawn, closed,
dropped, etc., accounts.
2.15 Reimbursable employers owing required reports for activities in RQ - 1, who were suspended from filing required reports due in
the RQ by virtue of being seasonal employers, an administrative decision not to pursue report filing, or for other reasons (resolved,
neither secured nor timely).
2.14 Reimbursable employers owing required reports for activities in RQ - 1, whose liability date (met threshold) was changed from
prior to the RQ to during or after the RQ (resolved, neither secured nor timely).
2.13 Reimbursable employers owing required reports for activities in RQ - 1, who were made inactive during the RQ or during RQ + 1
(resolved, neither secured nor timely), and whose inactivation was effective prior to the ERQ.
2.12 Reimbursable employers owing required reports for activities in RQ - 1, who received a legally due and collectible enforcement
(final assessment) by the end of RQ + 1 (resolved, neither secured nor timely).
2.11 Reimbursable employers owing required reports for activities in RQ - 1, who filed required reports during RQ + 1 (resolved,
neither secured nor timely).
2.10 Reimbursable employers owing required reports for activities in RQ - 1, who filed untimely required reports by the end of the RQ
(secured, but not timely).
2.9 Reimbursable employers owing required reports for activities in RQ - 1, who filed required reports by the due date (timely).
2.8 Contributory employers owing contributions reports for activities in RQ - 1, whose accounts were withdrawn by making the
liability date and the inactive/terminated “as of” date equal (resolved, neither secured nor timely). This includes canceled, withdrawn,
closed, dropped, etc., accounts.
2.7 Contributory employers owing contributions reports for activities in RQ - 1, who were suspended from filing contribution reports
due in RQ by virtue of being seasonal employers, an administrative decision not to pursue report filing, or for other reasons (resolved,
neither secured nor timely).
SUBPOPULATIONS SPECIFICATIONS
H
H
H
J
M
H
J
I
H
J
G
G
F
J
F
H
G
C
K
C
D
G
D
E
E
F
L
J
M
K
G
F
C
D
N
G
H
H
E
F
C
D
E
G
F
I
F
Optional
Optional
Inactivations*
Terminations
*
RQ
RQ
Required
Required
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Required if
Date Exists
Optional
Optional
Optional
successorship date, or
blank
successorship date, or
blank
successorship date, or
blank
successorship date
successorship date
successorship date
Optional
RQ or blank
RQ or
< Col. 9
date
Optional
Optional
RQ
RQ
RQ
Optional
Optional
Optional
Optional
Required
Required
Required
Optional
Optional
Optional
Optional
RQa
Optional
Optional
Optional
Optional
Optional
Optional
RQ
Optional
Optional
Optional
Optional
Optional
Optional
Optional
Termination
Processing
Date
UI DV HANDBOOK, TAX
A-16
FEBRUARY 2011
There is the same issue as under Population #1, where the employer could be inactive based on 8 quarters of no wages (or fewer depending on
the state’s threshold), but for some reason the inactivation date/flag was not triggered. We may be able to cross-reference by EAN (by
J
a
L
C or R
F
RQ
J
181
days
K
Required
G
20
H
3.8
F
C or R
G
Required
H
20
O
3.7
J
Successor*
F
C or R
G
Required
H
17
P
3.6
J
RQ
F
91 but
180
days
G
Successor*
H
C or R
P
Required
J
17, 19
F
Required if
Date Exists
G
RQ
H
90
days
Q
Successor*
J
C or R
F
Required if
Date Exists
G
RQ
H
181
days
R
New*
J
3.5
E
F
RQ or blank
G
RQ or
< Col. 9
date
H
Required if
Date Exists
S
Required
E
F
RQ
G
91 but
180
days
H
New*
T
17, 18, 19
H
F
C or R
J
E
Optional
U
C or R
E
G
3.4
D
E
D
Required
D
E
C
RQ or blank
V
14
C
D
E
F
3.3
C
D
R
RQ or
< Col. 9
date
M
Required
C
J
Inactivation
Processing
Date
L
Required if
Date Exists
G
F
RQ
R
E
14, 16
C
D
E
G
90
days
J
D
3.2
C
D
E
C
New*
J
Predecessor
Account
Number
14
U
C or R
J
Successorship
Processing
Date
13
V
Required
C
D
E
F
14, 15, 16
C
D
R
Reactivation
Processing
Date
12
I
Activation
Processing
Date
11
J
3.1
C
D
E
EAN
10
C
D
E
End of
Liable
Quarter
9
C
D
E
Time
Lapse
8
C
D
E
Liability
Date
(Met
Threshold)
activation
processing
date or
reactivation
processing
date if present
activation
processing
date or
reactivation
processing
date if present
activation
processing
date or
reactivation
processing
date if present
successorship
date
successorship
date
successorship
date
7
C
D
Status
Determin
. Date
6
C
Status
Determin.
Type
Indicator
5
G
Employer
Type
4
R
Reported in
ETA 581
Item #’s
3
APPENDIX A
L
Subpopula
tion
2
Table A.3
Population 3 Subpopulations
Status Determinations
SUBPOPULATIONS SPECIFICATIONS
J
APPENDIX A
UI DV HANDBOOK, TAX
A-17
FEBRUARY 2011
3.1 Status determinations of new and reactivated employers made during the RQ, which were made within 90 days of the end of the
quarter in which the employer became liable. (Subpopulations 3.1 - 3.3 include employers changing from contributory to reimbursing
status or vice versa.)
3.2 Status determinations of new and reactivated employers made during the RQ, which were made between 91 and 180 days of the
end of the quarter in which the employer became liable.
3.3 Status determinations of new and reactivated employers made during the RQ, which were made 181 days or later from the end of
the quarter in which the employer became liable.
3.4 Status determinations of successor employers made during the RQ, which were made within 90 days of the end of the quarter in
which the employer became liable.
3.5 Status determinations of successor employers made during the RQ, which were made between 91 and 180 days of the end of the
quarter in which the employer became liable.
3.6 Status determinations of successor employers made during the RQ, which were made 181 days or later from the end of the quarter
in which the employer became liable.
3.7 Inactivations of employers made during the RQ.
3.8 Terminations of employers made during the RQ.
Subpopulation Descriptions:
1) States that prefer to validate contributory and reimbursing employer status determinations separately for their own purposes may
do so by replicating the eight subpopulations (one set of eight subpopulations for each type of employer). States may prefer to
validate the two types of employers separately if they are processed in very different ways. However, such states must still submit a
single RV summary to the National Office with the combined results.
Notes:
* These values are abbreviated in the record layout.
programming or on the printout) the employers identified as falling in this category from the Population #1 specifications, since they are identical,
as long as the same RQ is validated.
SUBPOPULATIONS SPECIFICATIONS
G
J
N
C
D
C
D
E
M
W
H
G
F
J
L
W
H
G
F
L
J
M
K
D
G
E
F
F
H
UI DV HANDBOOK, TAX
J
> RQ - 2
F
Must be
blank
G
C
H
Required
N
Required
J
Must be
blank
F
C
G
RQ - 8
Optional
Optional
Optional
RQ - 8
> RQ - 8
Optional
F
RQ - 2
K
E
4.8
C
G
Optional
X
D
C
J
C
Required
F
F
4.7
G
E
Required
K
D
4.6
J
C
K
RQ - 8
F
H
< RQ - 2
G
Optional
G
C
I
Required
J
4.5
K
Optional
M
RQ - 8
J
> RQ - 3
H
K
RQ
H
C
L
Required
E
A-18
B
B
R
R
U
U
F
Optional
G
> RQ - 8
K
Required
K
RQ
J
4.4
E
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
22
Must be
blank or 0
23
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
24
Must be blank
or 0
Must be blank
or 0
Must be blank
or 0
Must be blank
or 0
>0
>0
Must be blank
or 0
Must be
blank or 0
F
C
G
>0
K
Must be
blank or 0
O
L
J
Required
E
F
Optional
G
Required
K
Required
P
Must be blank
or 0
J
RQ
E
F
Must be
blank or 0
G
>0
K
E
Q
4.3
D
E
25
26
>0
>0
14
Optional
Optional
Optional
Optional
Optional
Optional
Optional
Optional
Age of
Receivable
FEBRUARY 2011
Must be
blank or 0
Must be
blank or 0
>0
>0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
F
Optional
G
Balance
at End of
RQ
Must be
blank or
0
Must be
blank or
0
Must be
blank or
0
Must be
blank or
0
Must be
blank or
0
Must be
blank or
0
K
Required
J
Amount
Removed
R
Amount
Uncollectible
13
J
RQ
J
F
C
D
E
G
Required
C
D
E
E
4.2
C
D
E
D
RQ
C
D
E
C
C
C
D
K
Required
C
D
S
Amount
Liquidated
12
G
4.1
C
D
E
Due Date
11
M
EAN
10
C
D
E
F
Amount
Established in
RQ
9
C
J
Transaction
Type/Indicator
8
C
D
E
Established
Q/Date
7
C
D
Employer
Report
Quarter
(ERQ)
6
C
Transaction
Date
5
K
Employe
r Type
4
S
Reported in
ETA 581
Item #’s
3
APPENDIX A
L
Subpopulation
2
Table A. 4
Population 4 Subpopulations
Accounts Receivable
SUBPOPULATIONS SPECIFICATIONS
J
C
D
E
H
G
W
H
G
F
J
L
W
H
G
F
L
J
M
K
D
G
E
F
N
F
J
Optional
Optional
ҏ
RQ - 7
B
B
R
ҏ
RQ - 7
> RQ - 7
R
RQ - 7
U
ҏ
RQ - 7
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
34
Must be
blank or 0
35
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
Must be
blank or 0
36
Must be blank
or 0
Must be blank
or 0
Must be blank
or 0
Must be blank
or 0
>0
>0
Must be blank
or 0
UI DV HANDBOOK, TAX
A-19
Values in column 8 for all observations in subpopulation 4.1 should be totaled, for comparison to ETA Item #22.
Notes:
M
Reported in
ETA 581 Item
#’s
J
> RQ - 2
F
Must be
blank
G
R
H
Required
N
Must be
blank
J
R
F
Optional
G
F
RQ - 2
K
E
Required
C
G
Optional
X
D
R
J
C
4.16
F
F
Required
G
E
4.15
K
D
Required
J
C
K
4.14
F
H
Optional
G
< RQ - 2
G
Optional
I
R
J
Required
K
Optional
M
> RQ - 3
J
RQ
H
K
R
L
4.13
E
F
Required
G
U
K
> RQ - 7
K
Optional
J
4.12
E
F
Required
G
RQ
K
>0
O
Must be
blank or 0
J
R
E
F
L
G
Required
K
Optional
P
Required
J
Required
D
E
F
RQ
G
Must be blank
or 0
K
Must be
blank or 0
Q
R
D
E
37
38
>0
>0
13
Optional
Optional
Optional
Optional
Optional
Optional
Optional
Optional
Age of
Receivable
FEBRUARY 2011
Must be
blank or
0
Must be
blank or
0
>0
>0
F
>0
G
Balance
at End of
RQ
Must be
blank or
0
Must be
blank or
0
Must be
blank or
0
Must be
blank or
0
Must be
blank or
0
Must be
blank or
0
K
E
J
Amount
Removed
Must be
blank or
0
Must be
blank or
0
Must be
blank or
0
Must be
blank or
0
R
Amount
Uncollectible
12
J
Required
H
F
Optional
J
E
4.11
C
D
E
G
Required
C
D
E
D
4.10
C
D
E
C
RQ
C
D
K
RQ
C
D
S
Amount
Liquidated
11
G
R
10
M
Required
C
J
4.9
C
D
E
Amount
Established
in RQ
9
K
Transaction
Type/Indicator
8
C
D
E
Due Date
7
C
D
E
F
Employer
Report
Quarter
(ERQ)
6
C
D
E
Established
Q/Date
5
C
D
Transaction
Date
4
S
Employer
Type
3
C
EAN
2
APPENDIX A
L
Subpopulation
1
Table A. 4
Population 4 Subpopulations
Accounts Receivable
SUBPOPULATIONS SPECIFICATIONS
J
APPENDIX A
`
c
a
Y
_
Z
b
`
_
\
]
^
]
\
[
Z
Z
Y
UI DV HANDBOOK, TAX
\
A-20
FEBRUARY 2011
3) States should not include negative values in individual transactions for report items. If a transaction made in one quarter is fully or
partially adjusted in a subsequent quarter, the adjustment should be reported using a positive entry to an appropriate adjustment
category on the report. For transactions made to an account that are fully or partially adjusted within the same quarter, states may
report the net result. To ensure a proper audit trail for validation purposes, adjustments should only be netted when they actually
within the same RQ. In these same-quarter situations, states may net adjustments but are not required to net
if they prefer to maintain records of each transaction. The following table gives examples of how to report and validate various types
of receivables adjustments.
2) If states bill reimbursing employers on a monthly basis, then they may have up to three records for a receivable establishment in
the RQ.
1) There must be one record for each ERQ balance for an EAN to calculate aging.
Values in column 9 for all observations in subpopulation 4.2 should be totaled, for comparison to ETA Item #23.
Values in column 10 for all observations in subpopulations 4.3 - 4.4 should be totaled, for comparison to ETA Item #24.
Values in column 11 for all observations in subpopulations 4.5 - 4.6 should be totaled, for comparison to ETA Item #25.
Values in column 12 for all observations in subpopulations 4.7 - 4.8 should be totaled, for comparison to ETA Item #26.
Values in column 8 for all observations in subpopulation 4.9 should be totaled, for comparison to ETA Item #34.
Values in column 9 for all observations in subpopulation 4.10 should be totaled, for comparison to ETA Item #35.
Values in column 10 for all observations in subpopulations 4.11 - 4.12 should be totaled, for comparison to ETA Item #36.
Values in column 11 for all observations in subpopulations 4.13 - 4.14 should be totaled, for comparison to ETA Item #37.
Values in column 12 for all observations in subpopulations 4.15 - 4.16 should be totaled, for comparison to ETA Item #38.
SUBPOPULATIONS SPECIFICATIONS
_
`
SUBPOPULATIONS SPECIFICATIONS
d
n
m
i
l
k
f
i
h
e
d
g
j
+$500 Liquidated in RQ
+$500 Determined Receivable in report for RQ+1
Report net result ($0) in Liquidated
+$100 Liquidation in next quarter’s report
APPENDIX A
UI DV HANDBOOK, TAX
A-21
FEBRUARY 2011
4.1
Receivable amounts established as past due in the RQ for contributory employers.
4.2
Receivable amounts liquidated during the RQ for contributory employers.
4.3
Receivable amounts declared uncollectible during the RQ for contributory employers where the receivable is less than eight
quarters old.
4.4
Receivable amounts declared uncollectible during the RQ for contributory employers where the receivable is at least eight
quarters old but was established within the RQ or the two preceding quarters. The establishment date parameter is used to confirm
that these transactions have not yet been removed.
4.5
Receivable amounts removed during the RQ for contributory employers where the receivable is eight quarters old and was
established prior to two quarters before the RQ.
4.6
Receivable amounts removed during the RQ for contributory employers where the receivable was at least eight quarters old
and was established two quarters prior to the RQ.
4.7
Receivable balances at the end of the RQ for contributory employers which were less than eight quarters old. (The receivable
was not yet old enough to be removed.)
4.8
Receivable balances at the end of the RQ for contributory employers which were at least eight quarters old but which were
established within the RQ or the preceding quarter. (The receivable is old enough to be removed but is not removed because it has not
yet sat for 2 quarters in the ‘greater than 15 months’ aging category.)
4.9
Receivable amounts established as past due in the RQ for reimbursable employers.
4.10 Receivable amounts liquidated during the RQ for reimbursable employers.
4.11 Receivable amounts declared uncollectible during the RQ for reimbursable employers where the receivable is less than seven
quarters old based on the due date.
Subpopulation descriptions:
o
Report net result in Determined Receivable
p
Error in new receivable identified and corrected within same reporting
period
$100 overstatement of new receivable identified and corrected in
following quarter
$500 check received in RQ, returned by bank for non-sufficient funds in
same quarter
$500 check received in RQ, returned by bank for non-sufficient funds in
following quarter
q
APPENDIX A
UI DV HANDBOOK, TAX
A-22
FEBRUARY 2011
4.12 Receivable amounts declared uncollectible during the RQ for reimbursable employers where the receivable is at least seven
quarters old based on the due date but was established within the RQ or the two preceding quarters.
4.13 Receivable amounts removed during the RQ for reimbursable employers where the receivable is seven quarters old based on
the due date and was established prior to two quarters before the RQ.
4.14 Receivable amounts removed during the RQ for reimbursable employers where the receivable was at least seven quarters old
based on the due date and was established two quarters prior to the RQ.
4.15 Receivable balances at the end of the RQ for reimbursable employers which were less than seven quarters old based on the due
date. (The receivable was not yet old enough to be removed.)
4.16 Receivable balances at the end of the RQ for reimbursable employers which were at least seven quarters old based on the due
date but which were established within the RQ or the preceding quarter. (The receivable is old enough to be removed but is not
removed because it has not yet sat for 2 quarters in the ‘greater than 15 months’ aging category.)
SUBPOPULATIONS SPECIFICATIONS
8
9
10
11
M
O
O
E
C
D
E
C
C
C
C
C
C
C
D
D
G
N
C
D
C
D
D
D
D
D
D
D
E
E
E
E
E
E
E
E
G
J
L
W
M
C
D
E
C
D
E
E
E
E
F
J
L
O
O
J
r
K
O
G
F
F
J
K
O
G
F
J
I
K
O
G
F
J
M
K
O
G
F
J
L
K
O
J
r
H
O
G
F
F
J
H
O
G
F
J
I
H
O
G
F
J
M
H
O
G
F
J
L
H
J
O
X
O
G
F
F
K
C
F
K
C
G
F
J
r
H
G
F
J
r
H
D
G
D
E
G
E
F
J
W
K
J
L
T
G
F
J
M
T
K
20
21
55
58
UI DV HANDBOOK, TAX
A-23
FEBRUARY 2011
1) Some states may want to capture and store in the validation file the pre- and post-audit number of employees. Some states allocate
a percentage of their UI receipts to special funds or programs; if so, the employer’s discount rate and amount discounted should be
included in the file.
57
J
Notes:
N
D
F
54
G
56
O
Optional
O
Optional
I
Optional
J
53
G
C
F
Reconciliatio
Post- Under- Overn Amount
Audit Reported Reported (System
(C2)
(C3)
(C4)
Generated)
Must be Must be
> 0 if
> 0 if
Cols. 8, Cols. 8, Must be
Optional
9, 13,
9, 13,
blank or 0
14, 19 14, 18
all = 0 all = 0
Must be Must be
Must be
Optional blank or blank or
blank or 0
0
0
Must be Must be
> 0 if
> 0 if
Cols. 8, Cols. 8, Must be
Optional
blank or 0
9, 13,
9, 13,
14, 19 14, 18
all = 0 all = 0
Must be Must be
Must be
Optional blank or blank or
blank or 0
0
0
G
Optional
19
O
50
G
PreAudit
(C1)
18
O
49
C
D
E
Reconciliatio
Post- Under- Overn Amount
Audit Reported Reported (System
(X2)
(X3)
(X4)
Generated)
Must be Must be
> 0 if
> 0 if
Cols. 8, Cols. 8, Must be
Optional
9, 13,
blank or 0
9, 14,
18, 19 18, 19
all = 0 all = 0
Must be Must be
Must be
Optional blank or blank or
blank or 0
0
0
Must be Must be
> 0 if
> 0 if
Cols. 8, Cols. 8, Must be
Optional
blank or 0
9, 13,
9, 14,
18, 19 18, 19
all = 0 all = 0
Must be Must be
Must be
Optional blank or blank or
blank or 0
0
0
17
N
Optional
C
D
E
J
Optional
16
C
D
E
F
Optional
15
C
D
E
F
Optional
14
G
PreAudit
(X1)
13
C
D
E
Reconciliatio
n
Employ
Audit
PrePost- Under- OverAmount
er
Audit Reported Reported (System
Audit
Change Completio Audit
EAN
ID #
Size
Audit
n Date
(T1)
(T2)
(T3)
(T4)
Generated)
Must be Must be
> 0 if
> 0 if
45, 46, Require Require
Cols. 9, Cols. 8, Must be
L
Y
RQ
Required Required
13, 14, 13, 14, blank or 0
47
d
d
18, 19 18, 19
all = 0 all = 0
Must be Must be
Must be
Require Require
45, 47
L
N
RQ
Required Required blank or blank or
blank or 0
d
d
0
0
Must be Must be
> 0 if
> 0 if
Cols. 9, Cols. 8, Must be
Require Require
46, 47
S
Y
RQ
Required Required
d
d
13, 14, 13, 14, blank or 0
18, 19 18, 19
all = 0 all = 0
Must be Must be
Require Require
Must be
47
S
N
RQ
Required Required blank or blank or
d
d
blank or 0
0
0
12
G
Reporte
d in
ETA
581
Item #’s
7
C
D
5.4
6
C
5.3
5
O
5.2
4
Contributions
O
5.1
3
Taxable Wages
APPENDIX A
r
Reporte
d in
ETA
Sub581
populati Items
on
#’s
2
Total Wages
Table A.5
Population 5 Subpopulations
Field Audits
SUBPOPULATIONS SPECIFICATIONS
J
APPENDIX A
The validation software will reject records if the
amount is not zero. However, the software does not reject
records if the taxable wages or contributions reconciliation amounts are not zero.
2) Post-audit figures for total wages, taxable wages and contributions reflect the net increase or decrease of under- and over-reporting
identified during the audit, even though the netted figures are not reportable on the ETA 581. Referring to the report validation file
specification column headers:
Subtract the positive net of (T3 - T4) from the positive net of (T1 - T2). The result in column 10 should be zero.
Subtract the positive net of (X3 - X4) from the positive net of (X1 - X2). The result in column 15 should be zero.
Subtract the positive net of (C3 - C4) from the positive net of (C1 - C2). The result in column 20 should be zero.
For example, if Employer A under reported total wages by $5,000 and also over reported total wages by $1,000, the Employer’s postaudit total wages would increase by $4,000. So, if the validator nets the under and over reported wages the result is $4,000, and nets
pre- and post-audit wages the result is $4,000. These two results should always reconcile to zero. Referring again to the specification:
If TI = $10,000, T2 = $14,000, T3 = $5,000, T4 = $1,000, then ($10,000 - $14,000) - ($5,000 - $1,000) = 0.
Also, if TI = $10,000, T2 = $6,000, T3 = $1,000, T4 = $5,000, then ($10,000 - $6,000) - ($1,000 - $5,000) = 0.
SUBPOPULATIONS SPECIFICATIONS
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UI DV HANDBOOK, TAX
A-24
5.1 Large employer audits completed during the RQ, which were change audits.
5.2 Large employer audits completed during the RQ, which were not change audits.
5.3 Small employer audits completed during the RQ, which were change audits.
5.4 Small employer audits completed during the RQ, which were not change audits.
Subpopulation descriptions:
FEBRUARY 2011
3) The number of observations in all four subpopulations should be totaled, for comparison to ETA Item #47.
Dollar values in column 6 for all observations in all four subpopulations should be totaled, for comparison to ETA Item #49.
Dollar values in column 7 for all observations in all four subpopulations should be totaled, for comparison to ETA Item #50.
Dollar values in column 8 for all observations in all four subpopulations should be totaled, for comparison to ETA Item #53.
Dollar values in column 9 for all observations in all four subpopulations should be totaled, for comparison to ETA Item #56.
Dollar values in column 13 for all observations in all four subpopulations should be totaled, for comparison to ETA Item #54.
Dollar values in column 14 for all observations in all four subpopulations should be totaled, for comparison to ETA Item #57.
Dollar values in column 18 for all observations in all four subpopulations should be totaled, for comparison to ETA Item #55.
Dollar values in column 19 for all observations in all four subpopulations should be totaled, for comparison to ETA Item #58.
a
APPENDIX B
w
x
y
INDEPENDENT COUNT
TABLE OF CONTENTS
APPENDIX B ............................................................................................................................. B-1
A. Purpose................................................................................................................................ B-1
B. Procedures........................................................................................................................... B-1
INDEPENDENT COUNT
APPENDIX B
A. Purpose
The validation procedures described in Modules 1 and 2 address the validation of all UI
contributions transactions that have been
in the ETA 581 report. However, it is also
important to confirm that no transactions have been improperly or systematically
from
the Federal report. Although this problem is a difficult one, it is important to ensure that
funding, economic statistics, and performance outcomes are not biased by the systematic
elimination of particular types of transactions.
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It is not applicable when states
produce the RV file directly from the employer contributions database, because the RV process
itself constitutes an independent count through the process of reconstruction. When the RV file
is produced from the same file used to produce the ETA 581 report, however, it is necessary to
conduct an independent count in order to identify any errors that may have occurred in the ETA
581 report since these errors will be duplicated in the reconstruction file.
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B. Procedures
IS staff create independent total counts of transactions from the main database for comparison
with counts generated on the extract files used to create the ETA 581. In general, the
independent count is created opposite to the way the RV file is created. The RV file should be
programmed from the bottom up, by selecting only the codes and criteria indicated on the file
specification in Appendix A. However, the independent count should be programmed from the
top down, by including all codes relevant to a population and then subtracting observations that
do not match the population and subpopulation specifications. State programming staff must
determine the specific type of independent count (simple query, multiple queries, cross
tabulation).
Table B.1 indicates when independent count validation is required. There are six typical
scenarios for how states produce the ETA 581 report and reconstruct counts for validation. The
ETA 581 Source column indicates for each scenario the source files that states use to generate
report counts. States may use different source files for different types of transactions. The Data
UI DV HANDBOOK, TAX
B-1
FEBRUARY 2011
INDEPENDENT COUNT
APPENDIX B
Validation Source column indicates for each scenario the source files that states use to
reconstruct lists of transactions for validation.
The Independent Count Required column of Table B.1 indicates whether the state should
conduct independent count validation for populations that match the report and validation
scenario.
Table B.2 describes independent count criteria for each population.
UI DV HANDBOOK, TAX
B-2
FEBRUARY 2011
No
No
No
Yes
Yes
2
3
4
5
6
UI DV HANDBOOK, TAX
No
1
Scenario
Transactions
Overwritten
on Database
INDEPENDENT COUNT
Count
DRE
DRE
DRE
Count
Count
Program
Type
Stat file
Stat file
Stat file
Database
Stat file
Database
ETA 581
Source
B-3
Daily
Must
create a
daily
extract
DRE
Daily
NA
Stat file
Stat file
Database
DRE
DRE
Database
Database
NA
Daily
Daily
Snapshot
Snapshot
Snapshot
Data Validation
Source
Timing
DRE
Detail
Record
Extract
(DRE)
Program
Type
Daily
Snapshot
(for
reporting
period)
Daily
Snapshot
(for
reporting
period)
Timing
ETA 581 Reporting and Validation Configurations
Table B.1
NA
NA
Yes
Yes
No
No
FEBRUARY 2011
Independent
Count Required
APPENDIX B
INDEPENDENT COUNT
APPENDIX B
Table B.2
Independent Count Criteria by Population (Using Query Capability)
Population Description
1. Active Employers
Independent Count Criteria
States should not use statistical files to validate active
employers because the count should be taken from the database
as a snapshot at the end of the month. If states do not use this
approach for reporting--if they instead derive the number from
changes in status over the quarter--they must use it for
validation (they cannot recreate the active employer population
from the status changes). Therefore, there is no situation that
would require an independent count.
2. Report Filing
States generally use data files containing a record for each
employer for both reporting and reconstructing counts of
employer report statuses. Therefore, there is not likely to be a
situation where statistical files are used for reporting or
validation. If a state uses a statistical file for validation, it
should create a frequency distribution of received dates for
every employer with a received date for the quarter being
validated. This count can be used to validate that the statistical
file data matches the data base for all timely and secured reports
and for all reports which are resolved by receipt of a report.
This will validate subpopulations 2.1, 2.2, 2.3, 2.9, 2.10 and
2.11, which will be sufficient to demonstrate that the statistical
file is valid.
3. Status Determinations
States often use statistical files for reporting status
determinations when their system stores only the most recent
status determination for each employer account and thus
overwrites previous status determinations. These statistical files
are often called RQC or TPS files because they were developed
to provide a universe of determinations from which to derive the
Revenue Quality Control (now Tax Performance System)
sample. These states cannot perform an independent count from
the database to validate the statistical file because the database
will not contain records for all of the status determinations.
Therefore, an independent count is not required for status
determinations, because it is not possible to create such a count
in states that use statistical files.
UI DV HANDBOOK, TAX
B-4
FEBRUARY 2011
INDEPENDENT COUNT
APPENDIX B
4. Accounts Receivable
All states must use a transaction history file or audit trail to
correctly reconstruct payments (amounts liquidated), because
only such files show the date that each payment was made.
Transaction history files are also the source for receivable
amounts established and amounts declared uncollectible in
some states. There is only one source file for such transactions,
so an independent count is not relevant.
All states must use employer quarter files to reconstruct
balances for reporting amounts removed and amounts
outstanding at the end of the quarter. Some states use such
balances for reporting amounts declared uncollectible. These
balances are always captured as a snapshot at the end of the
quarter from the database, so an independent count is not
relevant.
5. Field Audits
States do not maintain more than one file with field audit
results, thus an independent count is not relevant.
UI DV HANDBOOK, TAX
B-5
FEBRUARY 2011
| File Type | application/pdf |
| File Title | UI DV HB 361-Tax.pdf |
| Author | Beistel.Rachel |
| File Modified | 2017-12-19 |
| File Created | 2017-12-19 |