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Closeout process for expired ETA grants and agreements
Summary ETA explains the standard closeout process for expired grants and cooperative agreements. It identifies the required cost and property forms and reminds recipients of report deadlines after a grant's performance period ends. The process accompanied ETA's move to the GrantSolutions system.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
TEGL No. 12-22
Date issued
March 20, 2023
Status
Active
ETA lists this advisory as active. It prints an expiration date of Continuing and no rescissions.
Status last verified October 24, 2026
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About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
CLASSIFICATION
EMPLOYMENT AND TRAINING ADMINISTRATION Award Closeout
ADVISORY SYSTEM CORRESPONDENCE SYMBOL
OGM
U.S. DEPARTMENT OF LABOR
DATE
Washington, D.C. 20210
March 20, 2023
ADVISORY: TRAINING AND EMPLOYMENT GUIDANCE LETTER NO. 12-22
TO: STATE WORKFORCE AGENCIES
STATE WORKFORCE ADMINISTRATORS
STATE WORKFORCE LIAISONS
STATE AND LOCAL WORKFORCE SYSTEM STAKEHOLDERS
ALL AWARD RECIPIENTS
FROM: BRENT PARTON
Acting Assistant Secretary
SUBJECT: Award Closeout Process for Expired Grants and Agreements
1. Purpose. To announce the implementation of the Employment and Training
Administration’s (ETA) streamlined award closeout process, including the use of new Office
of Management and Budget (OMB) approved award closure documents.
2. Action Requested. Please disseminate this guidance to all direct and indirect stakeholders
responsible for ensuring ETA Federal awards are closed within the timeframe provided for in
the Uniform Guidance (2 CFR 200).
3. Summary and Background.
a. Summary – This guidance implements ETA’s streamlined award closeout process,
including the use of newly approved OMB award closure documents, which should assist
in simplifying the ETA award closeout process moving forward. The documents
necessary to comply with ETA’s streamlined award closeout process consist of the
Detailed Statement of Costs, Government Property Certification, and the Property Listing
Form.
b. Background – In accordance with the Uniform Guidance, 2 CFR 200.344 Closeout,
Federal award recipients are required to submit, no later than 120 calendar days after the
end date of the period of performance, all financial, performance, and other reports as
required by the terms and conditions of the Federal award (or within 90 calendar days for
awards issued prior to November 2020).
In the past, the closeout package requirements necessary to close an ETA award were
determined by the award type (e.g., formula, discretionary, and/or federally recognized
RESCISSIONS EXPIRATION DATE
None Continuing
tribe, cooperative agreement, etc.). This approach resulted in several different closeout
package variations depending on the type of award.
ETA replaced its legacy grants processing system with GrantSolutions on February 6,
2023. Concurrent with this implementation, ETA has streamlined the award closeout
process as a part of ETA’s continuous efforts to close all awards efficiently, effectively
and in a timely manner. By adopting a standardized closeout package for all ETA
awards, ETA hopes to reduce the average amount of time required to close awards
without adding any undue additional burden on award recipients.
The award closure documents were made available for public comment, as required by
the Paperwork Reduction Act, in a 60-day Federal Register Notice published at 87 FR
27187 on July 5, 2022, and via a 30-day Federal Register Notice published at 87 FR
66749 on November 4, 2022. OMB approved the award closure documents on December
28, 2022, with an expiration date of December 31, 2025.
4. Award Closeout Process.
ETA’s award closeout process commences once an award expires or has been terminated.
Under the streamlined award closeout process, the Closeout Unit Resolution Specialist
assigned to process the award’s closure will issue an initial notification, via
GrantSolutions, to initiate the process. Award recipients can expect to receive this
notification within seven days of the period of performance end date. Award recipients
will then be required to submit all the documents in the new standardized closeout
package within 120 calendar days after the period of performance end date (or within 90
calendar days for awards issued prior to November 2020).
The documents that comprise the new standardized closeout package include:
• Detailed Statement of Costs
• Government Property Certification
• Property Listing Form (if applicable)
• Indirect Cost Rate Agreement and Expenditure Calculation (if applicable)
The award recipient is responsible for completing the documents listed above using the
instructions provided with the associated document.
Under the streamlined award closeout process, award recipients are no longer required to
complete a Closeout ETA-9130 financial report. Instead, the final quarterly ETA-9130
financial report will be used in the closeout process.
5. Inquiries. For further information, please contact Subri Raman at (202) 693-3058, or
[email protected].
6. References.
• 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards;
• Paperwork Reduction Act of 1995 (PRA), codified at 44 U.S.C. §§ 3501–3521;
• 87 FR 27187, 60-Day Federal Register Notice, Award Closure Statement Documents;
and
• 87 FR 66749, 30-Day Federal Register Notice, Award Closure Statement Documents.
7. Attachment(s).
• Attachment I: Detailed Statement of Costs
• Attachment II: Government Property Certification
• Attachment III: Property Listing Form
OMB Approval No. 1205-555
Expires 12/31/2025
U.S. DEPARTMENT OF LABOR
Detailed Statement of Costs
Grant Recipient Name and Address Grant Number
Cost Category Approved Grant Actual Cumulative
Budget Costs
1. Salaries and Wages
2. Fringe Benefits
Total Personnel Costs - -
Other Expenses
3. Travel
4. Equipment
5. Supplies
6. Contractual
7. Other
8. Indirect Costs
Total Other Expenses - -
Total Grant Costs - -
Remarks
Certified by:
Authorized Representative Date
Detailed Statement of Costs Instructions
The Detailed Statement of Costs is used to report final expenditure amounts per cost category in relation
to amounts approved on the latest SF-424A for the purpose of closing the Federal assistance award. This
is in accordance with 2 CFR 200.344 Closeout.
A. Grant Recipient Name and Address: Enter the complete grant recipient name and address as it
was listed in the grant application.
B. Grant Number: Enter the full grant award number.
C. Cost Category:
• Approved Grant Budget: Enter the approved dollar amounts from the SF-424A under this
column for each approved category. The dollar amount should not exceed the actual approved
budget amount.
• Actual Cumulative Costs: Enter the actual amount of total expenditures under each cost
category.
SPECIAL CONSIDERATIONS
Equipment: Recipients must receive prior approval from the Grant Officer to purchase any
equipment as defined in the Uniform Guidance at 2 CFR 200.1. Equipment purchases must be
made in accordance with 2 CFR 200.313 or 2 CFR 200.439.
Indirect Costs: If indirect costs are charged to the grant award, the recipient is responsible for
providing a copy of the federally approved Negotiated Indirect Cost Rate Agreement or Cost
Allocation Plan, including the calculation per year.
Recipients are not permitted to make transfers that would cause any funds to be used
for purposes other than those consistent with this Federal program. Any budget changes that
impact the Statement of Work and agreed upon outcomes or deliverables must receive a prior
approval from the Grant Officer while the grant is active.
As directed in 2 CFR 200.308(f), the transfer of funds among direct cost categories or programs, functions and
activities is restricted such that if the cumulative amount of such transfers exceeds or is expected to exceed 10
percent of the total budget as last approved by the Federal awarding agency, the recipient must receive prior
approval from the Grant Officer.
D. Remarks: Provide any necessary explanations or additional information in this block.
E. Certified by: Print the first and last name of the Authorized Representative for the recipient
organization in this block.
F. Date: Input the date that the document was completed in this block.
OMB Approval No. 1205-555
Expires 12/31/2025
U.S. DEPARTMENT OF LABOR
GOVERNMENT PROPERTY CERTIFICATION
Grant Recipient Name and Address Grant Number
1. I certify that the attached government property inventory list contains all property
having a current per unit fair market value of $5,000 or more where DOL reserves the
right to take title.
2. I certify that no government property was purchased having a current per unit fair market
value of $5,000 or more. Therefore, we (grant recipient) have no further obligation to DOL.
Certified by: Date:
Authorized Representative
Government Property Certification Instructions
This document is to be used by recipients to confirm the use of federal funds in purchasing item(s) which
meet the Uniform Guidance definition for equipment (see 2 CFR 200.1). This is in accordance with 2
CFR 200.313 Equipment.
A. Grant Recipient Name and Address: Enter the complete grant recipient name and address as it
was listed in the grant application.
B. Grant Number: Enter the full grant award number.
C. Certification:
Check the applicable box indicating that the recipient’s organization:
1. Certifies to possession of property meeting the definition of equipment
-or-
2. Certifies to having no property meeting the definition of equipment
D. Certified by: Print the first and last name of the Authorized Representative for the recipient
organization in this block.
E. Date: Input the date that the document was completed in this block.
Please Note: If the recipient certifies to possession of property meeting the definition of equipment
(checks box 1) on this Government Property Certification, a Property Listing Form also needs to be
completed/submitted.
OMB Approval No. 1205-555
Expires 12/31/2025
U.S. DEPARTMENT OF LABOR
Property Listing
Grant recipients must receive prior approval from the DOL/ETA Grant Officer for the purchase of any equipment with a per unit acquisition cost of $5,000 or more, and a useful life of more than one year. This
includes the purchase of Automated Data Processing (ADP) equipment. Equipment purchases must be made in accordance with 2 CFR 200.313 and 2 CFR 200.439.
Grant Recipient Date
Grant Number Grant Period
Select one of the below options
Retain for Retain for Other Retain for
Current Fair Current Grant Fed. Sponsored Non-Federal
Item No. Item Description Serial No. Acquisition Date Purchase Price Market Value Condition Purposes Purposes Use Sell Scrap
Remarks
Certified by:
Authorized Representative
Property Listing Form Instructions
General Instructions
Recipients must use the Property Listing Form to provide a final property report for closeout of Federal
assistance awards. The completion of this form communicates important information pertaining to items
purchased using award funds and assists in determining, if necessary, the specific disposition instructions
for handling Federally owned property and acquired equipment.
Generally, at the end of a Federal assistance award, recipients are required to:
a. submit a report of Federally owned property.
b. provide a listing of equipment items, with a current fair market value of $5,000 or more, when
the awarding agency has reserved the right to transfer title of the equipment to the Federal
Government or a third party.
c. Compensate the awarding agency for residual unused supplies, with a total aggregate fair market
value greater than $5,000, that are not needed for any other Federally sponsored programs or
projects.
Specific Instructions
The Property Listing Form should be completed as follows:
A. Grant Recipient: Enter the complete grant recipient name as it was listed in the grant
application.
B. Grant Number: Enter the full grant award number.
C. Date: Input the date that the document was completed in this block.
D. Grant Period: Input the start and end date of the grant’s period of performance.
E. Inventory:
For each item of property, enter the following information in the appropriate column of the table
provided.
1. Item No.: i.e., 1, 2, 3, etc.
2. Item Description: Describe the property, e.g., van.
3. Serial No.: Provide the serial number or any other identification number for the item.
4. Acquisition Date: Date on which the grant recipient assumed responsibility for the property.
5. Purchase Price: Enter the item’s original purchase value.
6. Current Fair Market Value: Enter the item’s current fair market value.
7. Condition: Provide the condition of the item:
i. Good
ii. Fair
iii. Poor
8. Indicate your organization’s intention regarding this item:
i. Retain for Current Grant Purposes
ii. Retain for Other Federally Sponsored Purposes
iii. Retain for Non-Federal Use
iv. Sell
v. Scrap
F. Remarks: Provide any necessary explanations or additional information in this block.
G. Certified by: Print the first and last name of the Authorized Representative for the recipient
organization in this block.
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