Trade Adjustment Assistance data integrity, Change 1

CLASSIFICATION
   EMPLOYMENT AND TRAINING ADMINISTRATION                Trade Adjustment Assistance
               ADVISORY SYSTEM                           CORRESPONDENCE SYMBOL
          U.S. DEPARTMENT OF LABOR                       OTAA
             Washington, D.C. 20210                      DATE
                                                         August 18, 2022

ADVISORY:       TRAINING AND EMPLOYMENT GUIDANCE LETTER NO. 01-19,
                CHANGE 1

TO:             STATE WORKFORCE AGENCIES
                STATE WORKFORCE LIAISONS
                AFFILIATE AMERICAN JOB CENTER MANAGERS
                COMPREHENSIVE AMERICAN JOB CENTER MANAGERS
                STATE WORKFORCE ADMINISTRATORS
                STATE AND LOCAL WORKFORCE DEVELOPMENT BOARD CHAIRS
                AND DIRECTORS
                STATE LABOR COMMISSIONERS
                TRADE ADJUSTMENT ASSISTANCE LEADS

FROM:           BRENT PARTON
                Acting Assistant Secretary

SUBJECT:        Trade Adjustment Assistance Data Integrity (TAADI)

1. Purpose. To update TAADI instructions, previously issued in Training and Employment
   Guidance Letter (TEGL) No. 01-19. TAADI is a required component of quarterly reporting
   submitted by State Workforce Agencies or agencies designated by Governors as
   “Cooperating State Agencies” (“states”) and established procedures for corrective action by
   the U.S. Department of Labor (Department) in the event of non-compliance. The updated
   guidance provides clarifying language and better captures how the TAADI process adapts
   over time.

2. Action Requested. States must inform all appropriate staff of the contents of these
   instructions as soon as this guidance is distributed.

3. Summary and Background.

   a. Summary – This guidance updates instructions in TEGL 01-19, published July 1, 2019.
      It provides clarification on timelines and how TAADI measures are updated, recognizes a
      new category of measures (Data Consistency), and provides more details on the annual
      review process.

   b. Background – Over the last ten years, the Department has committed substantial time and
      effort into transforming the format, submission process, and oversight of state reporting
      on activities and outcomes for the TAA Program. These changes were designed to
      produce the high quality data that is essential to evaluating the TAA Program’s
   RESCISSIONS                                            EXPIRATION DATE
   TEGL 01-19                                             Continuing

effectiveness and monitoring service delivery to ensure that participants are served
effectively.

Participant Individual Record Layout (PIRL) and Associated Data Integrity Mechanisms
Effective October 1, 2018, the PIRL became the reporting layout for states to report out
quarterly on TAA activities and outcomes for program participants, joining other
Department programs, including those authorized by the Workforce Innovation and
Opportunity Act (WIOA). The PIRL, authorized under OMB control no. 1205-0521,
expires June 30, 2024, is designed to create an integrated format to align data element
specifications and ultimately integrate reporting on participants across programs.
Reporting on TAA participants is required by Section 249B of the Trade Act, as
amended. Section 239(c) of the Trade Act, as amended, requires states to provide the
Department information and reports necessary for carrying out the purposes of the TAA
Program. This mandate is incorporated in the TAA Governor-Secretary agreement, as
well as the TAA Annual Funding Agreement Terms and Conditions, and applies to all
versions of the TAA Program.

All reporting in PIRL is subject to two defined data integrity processes: (1) edit checks,
and (2) data validation. These processes address data that is contained within each
individual participant record. For the subset of PIRL elements specific to the TAA
Program, a third data integrity process is applied, TAADI, which contains measures that
look at aggregate state data, as well as data specific to each participant record.

Edit Checks
States submit TAA PIRL records into the Workforce Integrated Performance System
(WIPS). The WIPS edit checks help ensure that the data submitted by the states
administering TAA is an accurate reflection of participants, their program activities, and
outcomes.

Automated WIPS edit checks provide a pre-screen within individual participant records
of state data submissions before they are validated and accepted by the Department.
Some of these edit checks are universal to programs reporting with the PIRL and others
are TAA Program-specific. There are three categories of WIPS edit checks: (1)
duplicate rules, (2) valid value checks, and (3) logical edit checks. These help ensure that
each piece of data provided within a unique PIRL record is consistent with other data
reported in the same record. Edit checks enforce mandatory data consistency
requirements and structure. These act complementarily to TAADI Results which flag
allowable data that deviates from reporting expectations.

Data Validation
Data validation (formally known as Data Element Validation or DEV) provides a
standard for comparing data reported for a specific element in a participant record against
Employment and Training Administration (ETA)-approved “source documentation.”
Guidelines for state data validation and source documentation are provided in the joint
WIOA data validation TEGL No. 07-18. Additional guidance was issued in TEGL No.
23-19 and its changes. For example, regarding validation, the PIRL element for Date of

       Program Entry (PIRL 900) is validated by an Individual Plan for Employment, Electronic
       Records, or Program intake documents, such as eligibility determination documentation
       or program enrollment forms.

       TAADI
       The TAADI framework identifies a series of measures that target both potentially
       inaccurate data, as well as accurately reported data that reflect substandard program
       administration. Over time, measures may be dropped (as initially problematic areas are
       resolved in all states), and added (as new problem areas are identified or prioritized).
       Each measure has a target which may be based on the Department’s expectations of
       optimal performance, but may also be qualified by national results; thus, targets may
       adjust upwards from year to year as more states are able to achieve modest targets.

       One of the most important features of TAADI is that it provides states with the
       opportunity to submit feedback on TAADI Results. This feedback mechanism allows the
       Department to understand the data system and service delivery issues impacted by the
       areas targeted in TAADI Measures (see Section 4.c. “TAADI Quarterly Snapshot and
       Workbook” in this guidance). Another unique aspect of TAADI is that its focus is one of
       continuous improvement in data reporting which forms a component of the annual review
       process described in section 4.e. of this TEGL. By assessing a state’s progress across
       report quarters in addition to static results, TAADI emphasizes the importance of
       incremental improvements, even when the state may be unable to meet designated
       targets.

       Since 2012, when TAADI was launched, report quality has improved dramatically in
       states that identified and corrected problems, and all states showed improvement to
       reporting structure, consistency, data quality, and program oversight of areas related to
       report data. TAADI became crucial to the process of identifying broad reporting issues
       and targeting technical assistance to states to improve data quality and effective service
       delivery. By the end of FY 2021, 34 states were meeting at least 85 percent of measures.
       TAADI measures address data issues that merit continued oversight through the TAADI
       process.

4. TAADI Policy and Description. TAADI is required as a permanent component of reporting
   compliance for the TAA Program. TAADI is designed to produce high data quality that is
   essential to evaluating the program’s effectiveness and monitoring service delivery to ensure
   that participants are served effectively.

   Attachment I contains a glossary of terms specific to TAADI that clarifies terminology
   referenced in this guidance. This glossary includes specific uses of the terms “Measure” and
   “Target” that are unique to TAADI and that are displayed in the TAADI Snapshot.

   a. TAADI Measures. TAADI measures are divided into multiple sections. On an annual
      basis, the Department considers whether the measures or targets should change. Any
      change of measures or targets will be applied at the beginning of a fiscal year with

    b. notification to the states via formal channels such as the quarterly Snapshots (see Section
       4.c.) and informal channels such as Ask Me Anything (AMA) sessions. The five major
       categories are listed below.

        i. Category 1: Cross Validation of Fiscal Data using Employment and Training
           Administration (ETA) 9130 Financial Reports1 – The measures in this category
           compare state totals of quarterly expenditure data from the PIRL against
           corresponding state ETA-9130 Financial Report data. These measures assess the
           degree to which the state dollar values between these two (2) reports match within the
           relevant quarter. The target for these measures is provided as a range of deviance
           between the two (2) collections. In cases where states identify accounting issues that
           would cause larger discrepancies, states must report the reason for the discrepancy
           using the narrative field made available in the ETA-9130 financial report (Section
           12). Attachment II of this guidance provides additional information on fiscal
           specifications.

        ii. Category 2: Inaccurate Reporting or Reporting with Substandard Service Delivery
            Implications. The measures in this category result in a percentage which is compared
            to the target percentage. The denominator is the set or cohort of participants who are
            likely to or expected to have received or completed the benefit or service. The
            numerator is the count of participants who did receive or complete the benefit or
            service. Results below the target signify either one or both:
            a. A reporting issue. This means the actual result is higher (i.e. more participants
                received or completed the benefit or service), but the state is not reporting the
                result accurately. For example, this may be due to states not reporting the data
                elements correctly, a system error, or an error with data migration.
            b. Reporting with substandard service delivery. In this scenario, the data is correctly
                reported by the state but the state is not delivering services at the expected level.

        iii. Category 3: Validating Standardized Codes – Some data reported in participant
             records are based on standardized code tables from outside data sources. These
             include the occupational skills codes for training participants and the industry sectors
             for those participants successfully employed after program exit. This category of
             measures ensures that states are reporting accurate codes.

        iv. Category 4: Wage Data Outliers – Wage data are currently provided in seven wage
            fields, spanning three quarters before program participation and four quarters after
            program exit. Wages may be collected through unemployment insurance (UI) wage
            record matching or though the collection of supplemental information, per TEGL No.
            26-16. This category isolates individuals with wages that are significant outliers or
            may indicate placeholder values are being reported.

        v. Category 5: Data Consistency – States are expected to report on participants from the
           start of their participation through ten (10) quarters after exit. This allows the

1
 Training and Other Activities (TaOA) is reported on ETA-9130(M). Trade Readjustment Allowances (TRA) and
Alternative/Reemployment TAA (A/RTAA) are reported on the ETA-9130(I).

       Department to track participant duration, receipt of benefits and services, and their
       performance outcomes after exit, etc. Keeping records consistent across reporting
       quarters allows for accurate tracking and reporting by the Department.

b. Performance Expectations. TAADI Targets for each TAADI Measure are provided in
   the results Snapshot each quarter. TAADI Targets are set on an annual basis and will not
   be changed during the four quarters of any fiscal year. They will be communicated to
   states no later than transmission of the first quarter (by December 31) TAADI Workbook.
   Targets will not change within a single fiscal year. However, some Targets may be
   adjusted upwards over time. Targets are established primarily by reviewing the average
   amount reported by states. The Target is then set for states to improve beyond that initial
   benchmark. Targets may also be set at 100 percent, primarily for measures that are part
   of the statutory reporting requirements and Annual Report for Congress (e.g., wage data
   reported).

   Annually, the Department may choose to discontinue existing TAADI Measures and
   establish new TAADI Measures to better align with current data reporting deficiencies.
   States will be notified of discontinued and new measures no later than transmission of the
   first quarter (by December 31) TAADI Workbook.

c. TAADI Quarterly Snapshot and Workbook. On a quarterly basis, the Department
   transmits to each of the ETA Regional Offices the TAADI Snapshot for further
   dissemination to each of the region’s respective states. The Snapshots are formatted as a
   table to provide an easy understanding of the relationship between the following included
   components:
       i.  the current TAADI Measures for the given period;
      ii.  targets for each TAADI Measure;
    iii. state-specific results of the TAADI Results for the most recent report quarter;
     iv.   state-specific TAADI Results of previous quarters within the fiscal year, if
           applicable; and
      v.   sections of the state’s narrative response(s) for those TAADI Targets that are not
           met.

   For targets not met, states are asked to specify by when issues will be resolved,
   categorize the types of issues, and provide a plan for resolution. This information will
   allow the Department to provide appropriate technical assistance, as needed. The
   resolution section may also include additional context that can inform TAADI processes
   subject to Departmental review.

   The TAADI Workbook includes the TAADI Snapshot and other tabs, including the
   “Descriptions” tab. See the Glossary (Attachment I) for additional information.

   The Department maintains a tool called the TAADI Self-Check that mimics the quarterly
   Snapshots and allows states to review their unofficial quarterly TAADI Results. It may
   be used to identify reporting issues before submitting the quarterly PIRL files so that

   proactive steps can be taken to submit clean data. It can be found in the TAA Participant
   Reporting section of the TAA Program website.

d. TAADI Compliance Requirements and Quarterly Timetable. The quarterly actions
   and quarterly timetable for the TAADI process are below. The deadlines are also in table
   form in Attachment III of this guidance. Following the dissemination of quarterly
   TAADI Snapshots, further action is required only if states fail to meet one or more
   targets.
       i. Department Transmission of Quarterly Snapshot
            a. Deadline: The 10th of the month following the month of the respective quarter
               reporting deadline. For example, for the December 31st quarter (which has a
               February 15th reporting deadline), the Department due date for providing the
               snapshot is March 10th.
       ii. State Response to Quarterly Snapshot
            a. Deadline: For the December 31st, March 31st, and June 30th quarters the
               deadline is the date of the next quarter end date. For example, the deadline for
               state responses to the December 31st quarter TAADI is March 31st. For the
               September 30th quarter, the deadline is Jan. 7; this gives states additional time
               to provide feedback which will be incorporated in the annual review, as
               described in Section 4.e.
            b. Information included:
               i. The factor(s) responsible for failing to meet the TAADI Target in the
                    designated TAADI Measure.
               ii. If failure is equated to non-compliance with reporting expectations, a
                    description of the corrective action that states will use to resolve the report
                    failures.
               iii. A specific date by which the state expects to resolve the report failures.
       iii. Quarterly Department Feedback to States
            a. Deadline: The 20th of the month following the state response deadline
               discussed in Section 4.d.ii.
            b. Note: Not all states require feedback.

e. Annual Review and Corrective Actions. An annual review of TAADI Results
   continues to be part of the process required by this guidance.

   Following the receipt of state responses to the fourth quarter (by September 30)
   Snapshots, the Department will conduct an annual review of which states have not met
   expectations and have failed to make adequate progress to addressing issues throughout
   the fiscal year. If states fall short of these expectations, then a review will be conducted,
   based on all four quarters of the fiscal year TAADI Results, to be qualified by the
   following factors:
       i. Quality of state narratives (where state TAADI Results are not met):
           a. Demonstrated that the state has examined the issue.
       ii. Timeline test (one must be true):
           a. Included a date by which the issue will be resolved.
           b. Measure requires 100 percent and state indicates why data is correct.

           iii. Resolution plan (one must be true):
                a. Demonstrates that the issue is isolated.
                b. Demonstrates a plan for resolution is in place to address a systematic issue.
           iv. State improvement:
                a. Percentage of state improvement in TAADI Results over the four report
                   quarters of the fiscal year meets the established expectations;
                b. Percentage of state improvement in TAADI Results as compared to the
                   previous year;
                c. The extent to which the state TAADI Results fall short of the designated
                   target is within the established margin, and;
                d. The state’s annual review result in the previous year.

       Depending on the assessment that results from this review, the Department may
       determine the need for a corrective action plan to be put in place. Corrective action will
       not be recommended for TAADI Measures that have been initially established in that
       fiscal year in order to allow the state additional time to improve reporting.

       In addition to the steps listed above, the Department may post state annual TAADI
       Results to the TAA website.

       A visual of the annual review process is posted to the TAA Program website. The visual
       represents the general process. Individual years may have some modification to this
       process.

5. Inquiries. Please direct inquiries to the appropriate Regional Office.

6. References.
   • Chapter 2 of Title II of the Trade Act of 1974, as amended (Pub. L. 93-618) (Trade Act);
   • TEGL No. 18-20, Trade Adjustment Assistance (TAA) Financial Reporting Alignment
       and Clarifications;
   • TEGL No. 20-19, Revised ETA-9130 Financial Report, Instructions, and Additional
       Guidance;
   • TEGL No. 10-16, Change 1, Performance Accountability Guidance for Workforce
       Innovation and Opportunity Act (WIOA) Title I, Title II, Title III, and Title IV Core
       Programs;
   • TEGL No. 26-16, Guidance on the use of Supplemental Wage Information to implement
       the Performance Accountability Requirements under the Workforce Innovation and
       Opportunity Act;
   • TEGL No. 07-18, Guidance for Validating Jointly Required Performance Data Submitted
       under the Workforce Innovation and Opportunity Act (WIOA);
   • TEGL No. 14-18, Aligning Performance Accountability Reporting, Definitions, and
       Policies Across Workforce Employment and Training Programs Administered by the U.S.
       Department of Labor (DOL);
   • TEN No. 25-19, Understanding Postsecondary Credentials in the Public Workforce
       System; and

   •   TEGL No. 19-16, Guidance on Services provided through the Adult and Dislocated
       Worker Programs under the Workforce Innovation and Opportunity Act (WIOA) and the
       Wagner-Peyser Act Employment Service (ES), as amended by title III of WIOA, and for
       Implementation of the WIOA Final Rules.

7. Attachment(s).
   • Attachment I: Glossary of TAADI Terms
   • Attachment II: TAADI Fiscal Measure Specifications
   • Attachment III: TAADI Action Steps and Timetable

                                                                                    Attachment I

                                   TAADI Glossary of Terms

Date Parameters for Quarterly Expectations – This specification is a part of the Trade
Adjustment Assistance Data Integrity (TAADI) Measure and provides the date parameters that
may apply to the data that is used to calculate the TAADI Measure. For example, in the example
provided in this glossary of TAADI Measure for “Rapid Response”, the TAADI Measure will
filter to isolate records that have a Date of First TAA Benefit or Service (Participant Integrated
Reporting Layout (PIRL) 925) in the 12-month period ending with the most recent report quarter
end date. In this way, the TAADI Results for Rapid Response will focus on a subset of records
that best addresses current reporting and programmatic issues rather than historic records. The
timeframe is the Department’s attempt to analyze the most relevant group of participants for each
TAADI Measure.

Problem Type – This is the first of three response columns that are completed by the state on the
Quarterly Snapshots when a target is not met. The state must select which problem code best
addresses the cause of the target being missed. These responses are reviewed during the annual
review process as part of determining whether the state has examined the issue.

Solve by Quarter – This second response column is also completed by the state when a target is
not met. The state should select the report quarter in which the state will be able to show the
problem as resolved by meeting the designated target. These responses are reviewed during the
annual review process as part of the “timeline test” as discussed in Section 4.e. of the Training
and Employment Guidance Letter (TEGL).

Resolution – This third response column is completed by the state when a target is not met. The
state will include the resolution plan. As described in Section 4.e. of the TEGL, the resolution
should either (a) demonstrate that the issue is isolated, or (b) demonstrate a plan is in place to
address a systematic issue. In addition to the annual review, this column is used during the
quarterly Snapshot period to determine if Technical Assistance is needed.

TAADI Measure – The calculation that defines PIRL data area targeted by TAADI. The
calculation will involve a specific value or range of values in a primary data element or set of
elements, while additional data elements may be applied to isolate the PIRL records that are
subject to review within the measure. For example, the TAADI Measure for “Rapid Response”
will focus on the value of Rapid Response (PIRL 908), but only participants with a Date of First
TAA Benefit or Service (PIRL 925) within the most recent year are examined to focus on current
Rapid Response policies. See Date Parameters for Quarterly Report Expectations in this
glossary.

TAADI Result – The percentage of records in a state’s quarterly report that meet the TAADI
measure.

TAADI Snapshot – A view that provides quarterly results of state performance on TAADI
Measures. It also serves as the communication mechanism for state response. See Section 4.c.
of the TEGL for additional details.

                                                                                     Attachment I

TAADI Target – The minimum percentage of total records assessed in a TAADI Measure that a
state should meet or exceed to meet the target for reporting expectations. If a state’s TAADI
Results are below this threshold, the state will be required to analyze or address the discrepancy.

TAADI Workbook – This is the Excel workbook sent to states each quarter. Some tabs may be
added or removed over time. It includes multiple tabs, including:

1. Instructions tab, where instructions for responses are included.
2. TAADI Snapshot tab, described in this glossary.
3. Descriptions tab, where the TAADI Measures are explained in detail and includes the Date
   Parameters for Quarterly Expectations and Structured Query Language (SQL) for the
   numerators and denominators for each measure.
4. Quarterly Financial Analysis (QFA) tab which displays financial details for the state for
   informational purposes only.
5. Dash tab which displays the state’s result in comparison with other state results.
6. Report Comments tab allows for states to optionally provide general comments, questions, or
   updates on their reporting.

                                                                                       Attachment II

                                TAADI Fiscal Measure Specifications

1. Participant Integrated Reporting Layout (PIRL)/9130 Quarterly Training Expenditures:
   9130 Amount – This amount is the AGGREGATE of the expenditures as reported quarterly on
   the Trade Adjustment Assistance (TAA) Employment and Training Administration (ETA)-form
   9130(M) for all active TAA Program grants. If the state has submitted a closeout report, the
   closeout report amount will be used in lieu of the 9130 amount.

   Example - quarter ended 03.31.21

   •   At the report date, active program grants were Fiscal Year (FY) 2019, FY 2020, and FY
       2021.
   •   Each of these grants has a single consolidated funding stream for each program cost element.
   •   Quarterly reporting for program cost elements on the TAA ETA-9130(M) as follows:
       o Total Expenditures: 10e (Federal Share of Expenditures)
       o Admin Expenditures: 10f (Total Administrative Expenditures)
       o Case Management Expenditures: 11b (Case Management Expenditures)
       o Job Search and Rel. Expenditures: 11c (Job Search and Relocation Expenditures)
   •   While there is a line item for training expenditures (11d), it must be calculated from the
       above reported values until the time there is an edit check on the training expenditures
       reported. The Total Expenditures (10e) should always equal the sum of Admin Expenditures
       (10f), Case Management Expenditures (11b), Job Search and Relocation Expenditures (11c),
       and Training Expenditures (11d). If the reports for the current report quarter submissions
       and the previous quarter submission both satisfy this constraint, the calculated amount will be
       the same as using only Training Expenditures (11d).
   •   Calculation:
       o The sum of total quarterly expenditures (the cumulative value reported on line 10e on the
           current report quarter submission less the amount reported on the previous quarter
           submission) less the sum of quarterly admin expenditures (the cumulative value reported
           on line 10f on the current quarter report submission less the amount reported on the
           previous quarter report submission), quarterly case management expenditures (the
           cumulative value reported on line 11b on the current quarter report submission less the
           amount reported on the previous quarter report submission), and quarterly job search and
           relocation expenditures (the cumulative value reported on line 11c on the current quarter
           report submission less the amount reported on the previous quarter report submission).

   PIRL Amount – State AGGREGATEs of PIRL Current Quarter Training Expenditures
   (PIRL 1324) for records where there is a Date Entered Training; Date of First TAA Benefit or
   Service; Date of Exit in or after the report period, or no Exit Date; Total Training Expenditures
   reported is greater than zero; and TAA Liable/Agent Identifier is “2” or “0”.

2. PIRL/9130 Quarterly Trade Readjustment Allowances (TRA) Expenditures:

   9130 Amount – This amount is the quarterly TRA expenditures as reported quarterly for the
   active TRA grant. It is calculated by taking the cumulative value reported on line 10e Federal
   Share of Expenditures on the current quarter report submission less the cumulative expenditures

                                                                                      Attachment II

   reported on Line 10e of the previous quarter report submission. If the state has submitted a
   closeout report, the closeout report amount will be used in lieu of the 9130 amount. Note: States
   use the standard version of the ETA-form 9130 for quarterly TRA grant reporting.

   PIRL Amount – The AGGREGATE of the dollar amount reported under PIRL Amount Paid
   Current Quarter-TRA Basic, Additional, Remedial, Completion TRA Expenditures (PIRL
   1514, 1519, 1524, 1529) for records where there is a Date of First TAA Benefit or Service on or
   before the current report quarter; a Date of Exit in or after the current report period; where
   Weeks Paid Quarterly Basic, Additional, Remedial, Completion TRA is greater than zero; and
   TAA Liable/Agent Identifier is “1” or “0”.

3. PIRL/9130 Quarterly Alternative Trade Adjustment Assistance/Reemployment Trade
   Adjustment Assistance (ATAA/RTAA) Expenditures:

   9130 Amount – This amount is the quarterly ATAA/RTAA expenditures as reported quarterly
   for the active ATAA/RTAA grant. It is calculated by taking the cumulative value reported on
   line 10e Federal Share of Expenditures on the current quarter report submission less the
   cumulative expenditures reported on Line 10e of the previous quarter report submission. If the
   state has submitted a closeout report, the closeout report amount will be used in lieu of the 9130
   amount. Note: States use the standard version of the ETA-form 9130 for quarterly ATAA/RTAA
   grant reporting.

   PIRL Amount – State aggregate of PIRL Current Quarter A/RTAA Payments (PIRL 1536)
   for records where there is a Date of First TAA Benefit or service; Date of Exit in or after the
   report period; Number of Quarterly ATAA/RTAA Payments is greater than zero; and TAA
   Liable/Agent Identifier is “1” or “0”.

4. PIRL/9130 Job Search and Relocation Expenditures:

   9130 Amount – This amount is the AGGREGATE of quarterly job search and relocation
   expenditures as reported quarterly for all active TAA program grants. It is calculated by taking
   the cumulative value reported on line 11c Job Search and Relocation Expenditures on the current
   quarter report submission less the amount reported on the previous quarter report submission. If
   the state has submitted a closeout report, the closeout report amount will be used in lieu of the
   9130 amount. Note: This is the same amount as utilized above in the Job Search and Relocation
   portion of the 9130 Training Expenditures calculation.

   PIRL Amount – State aggregate of PIRL Job Search Allowance Current Quarter - Costs
   (PIRL 1506) and Relocation Allowance Current Quarter Costs (PIRL 1509) for records
   where there is a Date of First TAA Benefit or service; where Job Search Allowance Current
   Quarterly - Costs is greater than 0 and Relocation Allowance Current Quarter – Costs is greater
   than 0; and TAA Liable/Agent Identifier is “2” or “0”.

   Accrual Reporting Requirement
   As provided in Training and Employment Guidance Letter (TEGL) No. 20-19 and the ETA-form
   9130(M), ETA requires that recipients of Federal awards report on an accrual basis.

                                                                                   Attachment II

Accrued expenditures, as defined in 2 CFR 200.1, means charges incurred by the grantee during
a given period requiring the provision of funds for: (1) goods and other tangible property
received; (2) services performed by employees, contractors, sub-grantees, subcontractors, and
other payees; and (3) other amounts becoming owed under programs for which no current
services or performance is required, such as annuities, insurance claims, and other benefits.

In general, total accrued expenditures are costs incurred for goods and services received
regardless of whether the payment has been made (TEGL No. 20-19).

More details, specifically in the TAA context, are provided in TEGL No. 18-20.

                                                                  Attachment III

                      TAADI Action Steps and Timetable

                                 Department      State Response       Quarterly
          Quarter Reporting
Quarter                        Transmission of    to Quarterly       Department
          End Date Due Date
                              Quarterly Snapshot    Snapshot      Feedback to States

  Q1       12/31     2/15           3/10                 3/31            4/20
  Q2        3/31     5/15           6/10                 6/30            7/20
  Q3        6/30     8/15           9/10                 9/30           10/20
  Q4        9/30    11/15           12/10                1/7             1/20