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ETA-9130 quarterly financial reporting guidance
Summary ETA gave grant recipients supplemental guidance for the quarterly ETA-9130 financial report, including selected reporting lines and common issues. It said the official form instructions remain the primary source and attached additional materials. ETA now labels the advisory Canceled.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
TEGL No. 13-12
Date issued
February 8, 2013
Status
Withdrawn
ETA lists this advisory Canceled as of 2026-10-24; its PDF prints Expiration Date: Continuing and Rescissions: None. No cancellation instrument is identified.
Status last verified October 24, 2026
Is this still the rule?
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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.
Accessible letter PDF: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2013/TEGL_13_12_Acc.pdf
CLASSIFICATION
EMPLOYMENT AND TRAINING ADMINISTRATION Financial Reporting
ADVISORY SYSTEM CORRESPONDENCE SYMBOL
OMAS/OGM
U.S. DEPARTMENT OF LABOR
DATE
Washington, D.C. 20210 February 8, 2013
ADVISORY: TRAINING AND EMPLOYMENT GUIDANCE LETTER NO. 13-12
TO: STATE WORKFORCE AGENCIES
STATE WORKFORCE ADMINISTRATORS
STATE WORKFORCE LIAISONS
STATE AND LOCAL WORKFORCE INVESTMENT BOARDS
ALL DIRECT ETA GRANT RECIPIENTS
FROM: JANE OATES /s/
Assistant Secretary
SUBJECT: ETA-9130 Quarterly U.S. Department of Labor (DOL) Employment and
Training Administration Financial Report Instructions
1. Purpose. To provide information and additional guidance about the ETA-9130 Financial
Report (9130). This TEGL should be used as a supplemental resource to 9130 financial
reporting. The 9130 reporting instructions are the primary sources for detailed instructions to
complete the forms. Therefore, this TEGL does not contain information about all sections or
line items on the 9130; rather it only covers areas where additional clarification or guidance will
help ensure consistent and accurate financial reporting.
2. References.
• OMB Approval Number 1205-0461, U.S. DOL ETA Financial Report;
• Notice of Implementation of Federal Financial Report ETA-9130 dated August 21, 2007;
• Training and Employment Notice No. 12-07, Implementation of New OMB Approved Form
ETA 9130, U.S. DOL ETA FINANCIAL REPORT and online instructions updated July 8,
2008;
• Workforce Investment Act of 1998 (WIA), Pub. Law 105-220, dated August 7, 1998;
• TAA Extension Act of 2011 signed October 21, 2011;
• Training and Employment Guidance Letter (TEGL) No. 28-10, Federal Financial
Management and Reporting Definitions;
• 29 CFR parts 95 and 97; and
• One Stop Comprehensive Financial Management Technical Assistance Guide Part II
3. Background. The 9130 has been used by ETA for grantee financial reporting for the past five
years. It was first approved by OMB in 2006 and ETA has used the 9130 form since October 1,
2007; the 9130 was renewed without change on November 3, 2009. On December 31, 2012,
OMB again approved ETA’s request for an extension without substantive changes. The form
itself remains the same; however, ETA made changes to its instructions in order to clarify
RESCISSIONS EXPIRATION DATE
None Continuing
common areas of confusion or inconsistencies in reporting that were identified in a 2011
assessment of 9130 reporting, Additionally, ETA regional staff who work with grantees and
review 9130 reports proposed enhancements to the instructions. In updating the instructions,
ETA included additional information to help grantees report accurately by requiring uniform
definitions and reporting methodology.
4. Financial Reporting Process and Requirements
The following clarifications correspond to and provide additional guidance on the line item
instructions that accompany the 9130. This TEGL should be used in addition to, not in place of,
the existing 9130 instructions.
A. Password and PIN Assignments
ETA requires all grant recipients to submit the 9130 form electronically through an on-line
reporting system. Recipients are issued a password and a PIN to enable reporting via the on-line
reporting system. Passwords and PINs should be obtained immediately upon receipt of the grant
award. A request for a password and PIN must be submitted via e-mail to
[email protected] or by fax at (202)693-3362. The passwords and PINs are sent to
the primary contact via e-mail. The Financial Report Access Document can be found at:
www.doleta.gov/grants/financial_reporting.cfm.
Grantees must ensure that the certifying official’s information remains current and correct. To
request changes to the signatory/certifying official, you must send an e-mail to
[email protected] with all grant agreement numbers (affected by the change), grant
recipient name, primary contact name, contact phone number, contact e-mail address, and
contact fax number. (Please indicate in the change request if the request is a name change only
or a new password and pin is needed.)
B. Report submission is a three step process:
1. DATA ENTRY – the Secondary Contact person, designated by the grantee organization,
is responsible for entering the required data on the 9130, using the password.
2. DATA CERTIFICATION – the Primary Contact person, the designated authorized
official in the grantee organization, is responsible for certifying the accuracy of the data
by entering the PIN.
3. DATA ACCEPTANCE – ETA is responsible for reviewing the certified 9130,
communicating with the grantee as necessary, and accepting the report within 10 working
days. If a modification is required, the certification and acceptance processes must be
repeated. (ETA acceptance of the 9130 is very important because accepted amounts
are reported to Congress as evidence of a grant’s financial performance.
a. DATA REJECT – If there is an ETA data rejection, a reason for the rejection
must be entered in the “Remarks” section of the 9130 by the reviewer. The
reviewer must notify the grantee regarding the 9130 rejection. The grantee
revises the 9130 from the information provided by the reviewer in the “Remarks”
section. The grantee re-certifies and re-submits the 9130 for acceptance.
C. Reporting Requirements
All quarterly reports must be submitted no later than 45 calendar days after the end of each
specified reporting period. A report must be submitted for each subaccount listed in the award
document. All financial data must be reported cumulatively from grant inception, through the
end of each reporting period. Expenditure data is required to be reported on an accrual basis.
The reporting quarter end dates are: March 31, June 30, September 30, and December 31.
The reporting due dates are: May 15, August 14, November 14, and February 14.
Note: The quarter in which quarterly financial reporting begins is based on the effective
date listed on the award document and/or notice of obligation.
Examples:
Award/NOO Effective Date Award/NOO Date Signed Initial Reporting Quarter
1/1/2012 1/1/2012 3/31/2012
3/31/2012 3/31/2012 3/31/2012
10/1/2010 1/1/2012 12/31/2010
Quarterly financial reports are locked once ETA has accepted two consecutive quarters. Once
reports are locked, additional adjustments can be made only in extremely limited circumstances.
The reports are cumulative, so any minor adjustments should be made to the next submitted
report with an explanation for the change in Section 12 Remarks. If any adjustments to
previously locked reports are necessary (for example a rescission or to resolve an audit finding),
a written justification requesting the report be unlocked must be e-mailed to the grantee’s Federal
Project Officer (FPO), then forwarded to the Policy and Reporting Unit in the Division of Policy,
Review and Resolution for approval.
At the close of the grant, two reports will be submitted: a final quarter 9130 and a closeout 9130
report. A final quarter 9130 is required at the completion of the quarter encompassing the
grant period of performance (POP). The on-line reporting system will not generate additional
quarterly 9130 reports after the quarter encompassing the grant POP. The final quarterly 9130
must be indicated by selecting “YES” in Item 6, Final Report.
Examples: Grant award expires 2/15/2012 final reporting quarter 3/31/2012
Grant award expires 3/31/2012 final reporting quarter 3/31/2012
A final financial closeout report is required to be submitted no later than 90 calendar days
after the grant POP. The closeout report, U.S. DOL ETA Financial Report Closeout (Closeout
9130), is separate from (and in addition to) the final quarter 9130 and becomes accessible online
after submission of the final quarter 9130. (The closeout report does not need to be completed
until the grant closeout process begins.) The Closeout 9130 can be accessed via the “Closeout”
link in Item 6 after selecting “YES” in Item 6, Final Report and entering the PIN for
certification.
Contact your FPO for assistance with completing the reports. Closeout cost report questions
should be directed to the Closeout Specialist assigned to the award. Technical Assistance with
the on-line reporting system should be directed to the Grantee Reporting System helpdesk at:
[email protected].
D. Reporting Line Items for Basic 9130 and Non WIA Reports to Include Employment
Service, Unemployment Insurance, Indian and Native American, Older Workers (SCSEP),
Migrant and Seasonal Farmworkers and Trade Adjustment Assistance Programs (See
Section E for WIA Specific Guidance)
This section of the TEGL provides additional information and guidance for the Basic 9130
Report as well as for the non-WIA funded programs reporting line items. This document should
be used as an additional resource along with the 9130 instructions, appropriate program rules and
regulations, and/or grant award terms and conditions for specific reporting guidelines.
10a Cash Receipts: For direct recipients, this field is pre-populated with data from the Payment
Management System (PMS) and represents cumulative quarter-end drawdown records associated
with the assigned grant/ subaccount identified on the financial report. This amount will coincide
with cumulative drawdowns “posted” in PMS through the end of the quarter.
10b Cash Disbursements: This entry is the cumulative amount of the Federal portion of cash
disbursed from the cash receipts identified on line 10a as of the reporting period end date. This
amount must reflect the sum of actual cash disbursements for direct charges for goods and
services, the amount of cash paid out for indirect expenses charged to the award, and the amount
of cash advances and payments made to subgrantees and subcontractors. The cash
disbursements reported must include all or a portion of the cash receipts reflected and can never
be greater than the pre-populated cash receipts amount on line 10a. Also, the entry for cash
disbursements can never be greater than the Federal share of expenditures entered on line 10e.
At the grantee level, the term disbursement means the transfer of funds from the grantee to a
subgrantee or other payee, commonly by: cash, check, voucher, or credit card payment.
Examples of disbursements at the Federal level are on-line transfers to grantees through the
HHS-PMS system. Disbursements at the grantee level include electronic transfers of cash to a
subgrantee organization and payments to vendors for goods and services.
10c Cash on Hand: This line item is an automatically calculated field, line 10a minus line 10b.
The cash on hand amount should represent immediate cash needs. Cash on hand is the amount
remaining after cash disbursement, reflected on line 10b. In accordance with Department of
Treasury regulation Circular 1084 issued under 5 U.S.C. 301 and 31 U.S.C. 484, 492(a), 492(c),
and 1002, Federal cash must be drawn solely to accommodate your immediate needs on an “as
needed” basis only. In accordance with 29 CFR Section 95.21(b)(5) and 29 CFR Section
97.20(b)(7), grantees must minimize the amount of time between drawdowns and disbursements.
A good business practice for grantees is to limit cash on hand to no more than three days worth
at any given time. An explanation for the excess cash on hand amount should be provided in
Section 12 Remarks. For example, funds were drawn on Friday for payroll on Monday and the
reporting period closed on Friday.
10d Total Federal Funds Authorized: This amount is pre-populated for all grant awards except
WIA formula funded awards. This entry should agree with the grant award amount and
subaccount specified in the official grant award document. Discrepancies must be corrected by
the grant officer. Notify your FPO should you see a discrepancy.
10e Federal Share of Expenditures: Under 20 CFR 667.300 (c)(3), ETA requires that
expenditures be reported on an accrual basis. 29 CFR 95.2 and 29 CFR 97.3 define accrued
expenditures as “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 benefit payments.” The Federal Share of Expenditures
(line 10e) can never be greater than the Total Federal Funds Authorized (line 10d). If the
Federal Share of Expenditures is less than the previous period cumulative amount, an
explanation for the reduced expenditures should be provided in Section 12, Remarks.
The 9130 reports are cumulative, therefore this entry should represent the total amount of
accrued expenditures (cash disbursements plus accruals) for charges incurred by the grantee for
allowable grant activities during a given period. The total amount of expenditures reported on
line 10e should generally exceed (because of the amount of accruals), and should not be less
than, the amount of cash disbursements reported on line 10b. If ETA reviewers observe that line
10e (expenditures) and 10b (disbursements) are consistently the same, it is an indication that the
grantee is not reporting on an accrual basis.
Examples of expenditures that are to be reported to ETA include: (a) costs of goods (e.g. office
supplies) and services (e.g. accounting) which have been received; (b) the salaries and benefits
earned by employees for work performed or leave taken, whether or not the payroll checks have
been issued; and (c) the cost of services received by clients/participants, such as child care or
transportation, for which the grantee has a legal requirement to pay. Some training costs can be
reported as accrued expenditures when the training has been received by enrolled participants.
For more detail on accrued expenditures, please reference:
http://wdr.doleta.gov/directives/attach/TEGL/TEGL28-10ACC.pdf. Additionally, online
training reporting accrued expenditures (accrual accounting) is available at:
http://etareporting.workforce3one.org.
10f Total Administrative Expenditures: Refer to the appropriate program rules and regulations
and/or grant award terms and conditions for specific definitions and/or limitations on
administrative costs.
10g Federal Share of Unliquidated Obligations: For reports prepared on an accrual basis, an
unliquidated obligation is defined as the amount of obligations incurred by the grantee for which
an outlay has not been recorded. (in 29 CFR 97.3 and 29 CFR 95.2) Therefore, this entry should
represent obligations incurred by the grantee for which a disbursement has not been recorded as
of the reporting period end date. Unliquidated obligations should include amounts which will
become due to subgrantees and subcontractors. On the closeout 9130, this line item should be
zero. Do not include any amount on line 10g that has been reported on Federal Share of
Expenditures (line 10e) or Total Administrative Expenditures (line 10f). Do not include any
amount on line 10g for a future commitment of funds/encumbrances (e.g., entire lease, budgeted
salary costs) for which an obligation has not yet been incurred.
An obligation, as defined in 29 CFR 97.3 and 29 CFR 95.2, is the “amount of orders placed,
contracts and subgrants awarded, goods and services received, and similar transactions during a
given period that will require payment by the grantee during the same or a future period.” In
sum, obligation is a term that references actions where a legal commitment to pay exists. The
obligation may occur at the time the services are rendered, or before services are rendered when
a binding agreement has been entered into.
Examples of obligations or legal commitments include subgrant agreements, purchase orders, or
cash disbursements. Obligations are not: projected staff time, future or projected rent payments,
future or projected training, or items that are budgeted during the period of the grant award. In
sum, obligations are not plans, budgets, or encumbrances.
For more information on the definition of obligations and examples, please refer to TEGL 28-10:
Federal Financial Management and Reporting Definitions at:
http://wdr.doleta.gov/directives/attach/TEGL/TEGL28-10ACC.pdf
10j Total Recipient Share Required: The data reported on this line is the total amount of non-
Federal funds (Match) required during the period of performance of the grant to support the
objectives of the subject award as part of a requirement for matching.
Match, as applicable to ETA grant programs, is discussed in DOL’s Uniform Administrative
Requirements. 29 CFR 97.24 and 29 CFR 95.23 state that match is additional non-Federal
resources expended to further the grant objectives. Match may be required either by statute or
within the grant agreement as a condition of funding. All matching funds must be spent on
allowable grant activities and in accordance with the cost principles. The grantee cannot claim a
cost as both an allowable cost (to be reimbursed from grant funds) and as a match expenditure.
Match must be expended within the grant period of performance.
For more information on the definitions of match and leveraged resources and examples, please
refer to the One Stop Comprehensive Financial Management Technical Assistance Guide Part II
at: http://www.doleta.gov/grants/pdf/TAG_PartII_July2011.pdf. Additional online training
regarding reporting of match and leveraged resources is available on
http://etareporting.workforce3one.org.
10k Recipient Share of Expenditures: This entry shows a certain category of non-Federal funds
expended by the recipient organization for the purposes or activities of the grant. Such
expenditures must occur within the grant’s period of performance. Recipient share must meet
the same definition as “match,” though the recipient share does not have to be required by statute
or within the grant agreement. There are two types of recipient share expenditures reported on
line 10k: match and other non-Federal leveraged resources. To be reported on this line, the
expenditures must be those which could otherwise have been paid for out of subject grant funds.
There are two types of match expenditures: cash and third party in-kind contributions. Cash
match reflects additional funds or services (allowable costs) provided and paid for by the grantee
and/or any subgrantee from non-Federal funds that are in support of grant objectives and
outcomes. Cash match includes unreimbursed allowable indirect costs. The value of the cash
match is the actual costs incurred as reflected in the grantee’s accounting system.
In order to qualify as match, the costs cannot have been paid from Federal funds, not been
charged to program income or used to match other Federal match requirements, nor have been
for costs that are unallowable under grant regulations.
Third party in-kind contributions are the products, space or services provided by a third-party
organization, and not paid for by the grantee or a subgrantee, but which would represent
allowable costs if paid for with grant funds. These contributions must support allowable grant
activity and outcomes. The rules that apply to determining the valuation of in-kind contribution
are found in the regulations at 29 CFR 97.24(b) (7) and 95.23(c-h).
For more information on the definitions of match and leveraged resources and examples, please
refer to the One Stop Comprehensive Financial Management Technical Assistance Guide Part II
at: http://www.doleta.gov/grants/pdf/TAG_PartII_July2011.pdf
Section 11, Additional Expenditure Data Required: Refer to the appropriate program rules and
regulations and/or grant award terms and conditions for specific reporting guidelines.
Section 12, Remarks: Enter any explanations deemed necessary by the grantee or information
required by DOL ETA. (This section supports transactions entered on lines identified in
sections 10 and 11)
For the Employment Services program, grantees are required to continue to break out the total
expenditures reported on Line 10e: by 7(a) – 90% and 7 (b) – 10% expenditures, per the Wagner-
Peyser Act of 1933, as amended by the Workforce Investment Act of 1998 requirements in
Section 12, Remarks.
E. Reporting Line Items for WIA Specific Reports
This section of the TEGL provides reporting instructions specific to the WIA formula funded
programs reporting line items. Lines that are not listed below will follow the guidance in the
preceding section D (Basic 9130) as well as the 9130 instructions.
For some line items, the 9130 instructions for WIA formula reporting are different than the non-
WIA reporting. Additionally, the WIA 9130’s contain a required section for WIA formula
specific reporting. To prevent confusion between state and local reports, the following sections
are divided into two parts: WIA State Reporting and WIA Local Reporting. It is important to
note that, in the case of WIA formula reporting, this document should be used as an additional
resource along with the 9130 instructions, appropriate program rules and regulations, and/or
grant award terms and conditions for specific reporting guidelines).
For the purposes of this section, General Definitions are as follows:
Subaccount: Each of the three funding streams of WIA (Adult, Dislocated
Worker (DW), and Youth)
Component of Subaccount: Allocation of subaccounts made by States to State and
Local Adult, State and Local DW, State Rapid Response (RR) and
State and Local Youth
WIA Statewide Reports (including WIA Statewide Adult, Statewide DW, Statewide RR
and Statewide Youth)
10a Cash Receipts: This entry must be the cumulative quarter-end cash received from the PMS
for the Statewide Adult, Statewide DW, Statewide RR or Statewide Youth component piece of
the specified subaccount identified in Item 2 of the ETA-9130 Financial Status Report. This
amount, when added to cash receipts of related subaccounts, must agree with cumulative
drawdowns “posted” in the PMS through the end of the reporting period. Cash receipts reported
should correspond to payments for allowable Statewide Adult, Statewide DW, Statewide RR or
Statewide Youth costs (and allowable advances to local areas, subgrantees and subcontractors)
associated with the funding authority entered on line 10d Total Federal Funds Authorized.
10d Total Federal Funds Authorized: This entry for WIA must include the total amount of
Statewide funds by subaccount retained at the state level and cannot exceed approved funding
levels for the Adult, DW or Youth funding stream allotments in the first two years of a Program
Year of funding. After the first 2 years, the recapture of Local Adult, Local DW and LocalYouth
funds to be used for allowable statewide activities should be reflected as an increase in this entry.
A corresponding reduction should also be made to the Local Adult, Local DW and Local Youth
9130 reports on line 10d. The sum of line 10d for all subaccount components (statewide and
local reports) identified in item 2 must equal the cumulative obligation of the subaccount
indicated on the Notice(s) of Obligation (NOOs).
The Statewide Rapid Response Report is one of three component pieces of the DW program.
The Total Funds Authorized (line 10d) entry on this form plus the 10d entries on the Statewide
DW and Local DW must equal the cumulative obligation indicated on the NOO.
10f Total Administrative Expenditures: Enter the cumulative amount of accrued expenditures
charged to the Adult, DW or Youth statewide subaccount for administrative activities. Up to 5%
of the Adult, DW or Youth funds available, are for the costs of administration. This is part of the
up to 15% of the total Adult, DW or Youth funds retained at the state level for statewide
activities. 20 CFR 667.210 states that the five percent (5%) of the amount allotted that may be
reserved for Statewide administrative costs needs to be allocated back to the individual funding
streams. However, the funds reported must not exceed the 5% limit under WIA. For WIA
grants, more information on what constitute administrative costs can be found at 20 CFR
667.220.
10j Total Recipient Share Required: There is no statutory requirement for match under WIA;
therefore line 10j will always be zero.
10k Recipient Share of Expenditures: Include on line 10k all costs of the grant recipient and/or
subgrantees as well as all third party in-kind contributions that would qualify as match but are in
excess of the match requirement, which is zero ($0.00) dollars for WIA Adult, DW and Youth
formula programs. Non-Federal funds expended for the purposes or activities of the grant that
would not count as match cannot be reported on this line item, but should be included in the
quarterly progress report. (Refer to the WIA program rules and regulations and/or grant award
terms and conditions for specific definitions for financial reporting requirements).
WIA Local Reports (including WIA Local Adult, WIA Local DW and WIA Local Youth)
10a Cash Receipts: Cash receipts reported should reflect the state’s receipt of cash disbursed
to local areas to pay for allowable Local Adult, Local DW or Local Youth costs associated with
the funding authority identified on Total Federal Funds Authorized (line 10d). This entry is the
cumulative quarter-end cash received from the Payment Management System (PMS) for the
Local Adult, Local DW or Local Youth component piece of the subaccount identified in Item 2.
This amount, when added to cash receipts of related subaccounts, must agree with cumulative
drawdowns “posted” in the PMS through the end of the reporting period.
10b Cash Disbursements: Enter the cumulative amount of federally-funded cash disbursed to
the local areas from the cash received by the State, as identified on line 10a of the local
report form, as of the reporting period end date. The cash disbursements reported can never be
greater than the entry of cash receipts on line 10a of the local reporting forms.
10d Total Federal Funds Authorized: This entry should reflect the total amount of funds
allocated by the state to Local Adult, Local DW or Local Youth components. After the first two
years of a Program Year of funding, any unspent Local Adult, Local DW or Local Youth funds
returned by the state and used for statewide activities should be reflected by a decrease in this
entry. A corresponding increase should be made to line 10d of the Statewide Adult, Statewide
DW or Statewide Youth submission. (Unspent Local Adult, Local DW or Local Youth funds
returned from local areas and redistributed to other local areas will precipitate no change to this
line item.)
10e Federal Share of Expenditures: This entry represents the aggregate of accrued
expenditures (cash disbursements plus accruals) incurred for allowable Local Adult, Local DW
or Local Youth program activities. The local area expenditures are aggregated by the state and
reported on line 10e. The total amount of expenditures reported on line 10e should generally
exceed (because of the amount of accruals), and should not be less than, the amount of cash
disbursements reported on line 10b.
10f Total Administrative Expenditures: This entry should include the aggregate of accrued
expenditures (cash disbursements plus accruals) incurred for allowable administrative activities
at the local level for which administrative costs must be reported (20 CFR 667.220) and then
aggregated by the state. Because 10% of the total Adult, DW, and Youth funds available for
expenditure by the local areas may be expended on administration (without regard to funding
source), the funds may be allocable to Local Adult, Local DW or Local Youth activities.
10g Federal Share of Unliquidated Obligations: Line 10g represents obligations incurred
against local area Adult, DW or Youth funds, for which an accrued expenditure has not yet been
recorded or an outlay/disbursement made in the local entities’ official accounting records. States
should not record the annual amount allotted to each local area as an obligation on this
report.
This amount should include the unexpended portion of local awards to subgrantees and
subcontractors. On the final 9130, this line item should be zero. Do not include any amount on
line 10g that has been reported on line 10e or 10f. Do not include any amount on line 10g for a
future commitment of funds/encumbrances (e.g., entire lease, budgeted salary costs) for which an
obligation has not yet been incurred.
Website and E-Mail Resource Links
Password and pin requests e-mail address: [email protected]
Financial Report Access Document: www.doleta.gov/grants/financial_reporting.cfm
Grantee Reporting System helpdesk: [email protected]
TEGL 28-10: TEGL 28-10: Federal Financial Management and Reporting Definitions at:
http://wdr.doleta.gov/directives/attach/TEGL/TEGL28-10ACC.pdf
Online training on accrual accounting: http://etareporting.workforce3one.org
One Stop Comprehensive Financial Management Technical Assistance Guide Part II:
http://www.doleta.gov/grants/pdf/TAG_PartII_July2011.pdf
5. Action Requested. Please disseminate to staff responsible for financial management and
reporting of ETA grants and cooperative agreements.
6. Inquiries. Questions regarding this guidance should be directed to the appropriate Regional
Office.
7. Attachment(s). ETA Form 9130 and instructions.
Attachment 1: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2013/TEGL_13_12_Att.pdf
(To be used by Grantees previously reporting on the SF-269 - unmodified)
U.S. DOL ETA FINANCIAL REPORT
(Follow instructions on the back)
1. Federal Agency and Organizational Element 2. Federal Grant or Other Identifying Number Assigned by DOL OMB Approval
to Which Report is Submitted No 1205-0461
Expires 12/31/2015
3. Recipient Organization (Name and complete address including Zip code)
4a. DUNS Number 4b. EIN 5. Recipient Account Number or Identifying Number 6. Final Report 7. Basis of Accounting
□ Yes □ No □ Accrual
8. Project/Grant Period 9. Reporting Period End Date
From: (Month, Day, Year) To: (Month, Day, Year) (Month, Day, Year)
10. Transactions Cumulative
Federal Cash :
a. Cash Receipts
b. Cash Disbursements
c. Cash on Hand (line a minus b)
Federal Expenditures and Unobligated Balance:
d. Total Federal funds authorized
e. Federal share of expenditures
f. Total administrative expenditures
g. Federal share of unliquidated obligations
h. Total Federal obligations (sum of lines e and g)
i. Unobligated balance of Federal funds (line d minus h)
Recipient Share:
j. Total recipient share required
k. Recipient share of expenditures
l. Recipient share of unliquidated obligations
m. Total recipient obligations (sum of lines k and l)
n. Remaining recipient share to be provided (line j minus m)
Program Income:
o. Total Federal program income earned
p. Program income expended in accordance with the addition method
q. Unexpended program income (line o minus line p)
11. Additional expenditure data required
a. Other Federal funds expended
12. Remarks: Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation:
13. Certification: I certify to the best of my knowledge and belief that this report is correct and complete and that all expenditures and
unliquidated obligations are for the purposes set forth in the award documents.
a. Typed or Printed Name and Title of Authorized Certifying Official c. Telephone (Area code, number and extension)
d. Email address
b. Signature of Authorized Certifying Official e. Date Report Submitted (Month, Day, Year)
14. Agency use only:
Prescribed by OMB A-102 and A-110
Persons are not required to respond to this collection of information unless it displays a currently valid OMB number. Public reporting burden for this collection of information, which is required to obtain or
retain benefits (Pl 106-107, Sec 8), is estimated to average 30 minutes per response, including time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed,
and completing and reviewing the collection of information. The reason for the collection of information is general program oversight, evaluation and performance assessment. Send comments regarding the
burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to ETA Office of Financial and Administrative Management, Rm N-4653, U.S.
Department of Labor, Washington DC 20210.
ETA-9130
U.S. DOL ETA
Financial Report Instructions
(Basic Instructions for ETA – 9130)
Report Submission
1) The U.S. DOL/ETA requires all grant recipients to submit the U.S. DOL ETA Financial Report (FR)
electronically through an on-line reporting system.
2) Recipients are issued a password and a PIN to enable reporting via the on-line reporting system at
www.etareports.doleta.gov. Upon accessing the system, detailed on-line reporting instructions are
provided.
3) Report submission is a three step process: 1. DATA ENTRY – the Secondary Contact person,
designated by the grantee organization, is responsible for entering the required data on the FR, using
the password; 2. DATA CERTIFICATION – the Primary Contact person, the designated
authorized official in grantee organization, is responsible for certifying the accuracy of the data by
entering the PIN; and 3. DATA ACCEPTANCE – DOL/ETA is responsible for reviewing the
certified FR, communicating with grantee as necessary, and accepting the report within 10 working
days after report certification. If a modification is required, the certification and acceptance
processes must be repeated.
Reporting Requirements
1) Submission of the FR is required on a quarterly basis. Reporting quarter end dates shall
correspond to the following calendar quarter end dates: March 31, June 30, September 30, and
December 31. A final quarter FR is required at the completion of the quarter encompassing the grant
award end date, or at the completion of the quarter in which all funds have been expended, whichever
comes first. The final quarterly FR must be indicated by selecting “YES” in Item 6, Final Report.
2) Quarterly reports, including the final quarter report, are required to be submitted no later than 45
calendar days after the end of each specified reporting period. The reporting due dates are: May
15, August 14, November 14, and February 14.
3) A closeout report is required to be submitted no later than 90 calendar days after the grant end date.
The closeout report is separate from (and additional to) the final quarter report and becomes
accessible on-line after submittal of the final quarter report. (The closeout report does not need to be
completed until the grant closeout process begins.)
4) All financial data is required to be reported cumulative from grant inception, through the end of
each reporting period. Expenditure data is required to be reported on an accrual basis.
5) A separate FR is required for each program and each fund source (subaccount) awarded to a grant
recipient.
6) Both cash management and financial status information are required for all reports.
Assistance with completing the reports can be found primarily through your Federal Project Officer.
Technical issues with the on-line reporting system should be directed to:
[email protected].
Please ensure that the certifying official information contained in Items 13a -13d is correct. Any
outdated information will delay transmission of the grant’s closeout package and relevant
information affecting the grant. To request a change in the signatory/certifying official, you must
send an e-mail to [email protected].
Line Item Instructions for the U.S. DOL ETA Financial Report
FFR Reporting Item Instructions
Number
Cover Information
1 Federal Agency and “U.S. Department of Labor Employment & Training Administration.”
Organizational Element to PRE-ENTERED
Which Report is Submitted
2 Federal Grant or Other Grant number assigned for the award by DOL/ETA and contained on the
Identifying Number Assigned grant award document.
by Federal Agency PRE-ENTERED
3 Recipient Organization Name and complete address of recipient organization PRE-ENTERED
4a DUNS Number Recipient organization’s Data Universal Numbering System (DUNS)
number or Central Contract Registry extended DUNS number.
PRE-ENTERED
4b EIN Recipient organization’s Employer Identification Number (EIN).
PRE-ENTERED
5 Recipient Account Number or Enter the account number or any other identifying number assigned by the
Identifying Number recipient to the grant award. This number is strictly for the recipient’s
use only and is not required by DOL/ETA.
6 Final Report (Yes/No) Select appropriate box. Check “Yes” only if this is the final quarter report
for subject grant subaccount. For grants with multiple subaccounts, each
subaccount may be indicated “final” at the time all funds in that subaccount
are expended. However, the grant closeout will not occur until after the
grant end date
7 Basis of Accounting (Accrual) Basis of Accounting is intended to read and be interpreted as “Basis of
Reporting”.
ACCRUAL has been pre-entered on all reporting formats.
DOL/ETA regulations require that all recipients report expenditures
and program income on an accrual basis. For accrual basis reporting,
accrued expenditures are recorded when a requirement to pay is established.
Note: Recipients are not required to change their accounting systems to
accommodate DOL/ETA requirements that differ from their underlying
accounting practices. Instead, recipients must furnish the required accrual
information based on available documentation and best estimates.
8 Project/Grant Period, From: The beginning date of the grant award as defined in the grant award
(Month, Day, Year) document.
PRE-ENTERED
Project/Grant Period ,To: The ending date of the grant award as defined in the grant award document,
(Month, Day, Year) and the final date for which any accrued expenditures can be incurred
under subject grant award.
PRE-ENTERED.
9 Reporting Period End Date: The last date of the quarter for which cumulative data is provided on subject
(Month, Day, Year) FR. (Required reporting quarter end dates are contained in “Reporting
Requirements” in first section of these instructions.)
PRE-ENTERED
FFR Reporting Item Instructions
Number
10 Transactions
Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the
reporting period end date. NOTE: If any line item does NOT require data entry for a particular
grant/program, a ZERO must be entered.
Line items which will be automatically calculated are grayed out, and no data entry will be permitted by
reporting entity.
Cumulative data for current reporting quarter will become Previous Period Column in following quarter.
This Period data will be automatically calculated. Use Section 12, Remarks, to provide any information
deemed necessary to support/explain data provided in this section.
Federal Cash
10a Cash Receipts This amount will be PRE-ENTERED to agree with DOL cumulative
quarter-end drawdown records associated with this grant and the specific
subaccount identified in Item 2. This amount should coincide with
cumulative drawdowns ‘posted’ in the Payment Management System
through the end of the quarter.
This amount will be the same as the amount posted in the note above Item
10a which reads “DOL records reflect total quarter-end cumulative
drawdowns of $ for all components of this subaccount”
NOTE: For grant recipients operating on a reimbursement basis, this
amount will NOT reflect cash utilized from other fund sources of the
grantee organization to pay for subject grant activities, until such funds are
drawn down under the subaccount specifically associated with this grant as
identified in Item 2.
HARD EDIT - Line 10a cannot exceed Line 10d
10b Cash Disbursements Enter the cumulative amount of cash disbursed from the cash receipts
identified on 10a, as of the reporting period end date. The cash
disbursements reported must be “all or a portion of” the cash receipts
reflected on Item 10a.
This entry should reflect the sum of actual cash disbursements for direct
charges for goods and services, the amount of cash paid out for indirect
expenses charged to the award, and the amount of cash advances and
payments made to subrecipients and subcontractors.
HARD EDIT - Line 10b cannot exceed Line 10a.
SOFT EDIT - Line 10b should not exceed Line 10e.
CAUTION: Line 10e will typically be greater than Line 10b due to the inclusion of
accruals, for which payment has not been made. If allowable advances made to
sub-entities, cause Line 10b to exceed Line 10e, a valid explanation should be
provided in Item 12, Remarks.
SOFT EDIT - Line 10b for “This Period” should not be negative.
CAUTION: If entry for this line item is less than previous period cumulative amount,
a valid explanation should be provided in Item 12, Remarks.
FFR Reporting Item Instructions
Number
10c Cash On Hand (Line 10a This is an automatic calculation, which is Line 10a minus Line 10b.
minus Line 10b) The cash on hand amount should represent immediate cash needs. An
explanation for the excess cash on hand amount should be provided in
Section 12, Remarks.
NOTE: In accordance with Department of Treasury regulations, federal
cash MUST BE DRAWN SOLELY TO ACOMMODATE YOUR
IMMEDIATE NEEDS ON AN “AS NEEDED” BASIS ONLY.
HARD EDIT - Line 10c must be equal to Line 10a minus Line 10b
HARD EDIT - Line 10c cannot be negative.
Federal Expenditures and Unobligated Balance:
10d Total Federal Funds This amount is pre-entered for all grants except WIA formula-funded. This
Authorized entry should agree with the grant award amount specified in the official
grant award document for this subaccount, as identified in Item 2.
(Discrepancies must be identified by grantee and corrected, as necessary, by
the grant officer.)
10e Federal Share of Expenditures Enter the cumulative amount of accrued expenditures for allowable costs
associated with the funds authorized on Line10d. Accrued expenditures are
the sum of actual cash disbursements for direct charges for goods and
services; the amount of indirect expenses charged to the award; MINUS
any rebates, refunds, or other credits; PLUS the total costs of all goods and
property received or services performed, whether or not an invoice has
been received or a cash payment has occurred. Accrued expenditures are
to be recorded in the reporting quarter in which they occur, regardless of
when the related cash receipts and disbursements take place.
Unless cash advances have been made to subrecipients, this entry will
usually be greater than Line 10b, cash disbursements, because accruals
(goods and services received but not yet paid for) must be included on this
line item. In addition, recipients operating on a reimbursement basis must
report all accrued expenditures (including cash disbursements for allowable
grant activities) in the quarter in which they occur (no matter what source
initially pays the costs.)
HARD EDIT - Line 10e cannot exceed Line 10d.
SOFT EDIT - Line 10e for “This Period” should not be negative.
CAUTION: If entry for this line item is less than previous period cumulative
amount, a valid explanation should be provided in Item 12, Remarks.
10f Total Administrative An entry is required for this line item for all grants subject to an
Expenditures administrative cost limitation. (This line item is a portion of the amount
reported on Line 10e.)
Enter the cumulative amount of accrued expenditures for administrative
activities. Administrative costs must be necessary and reasonable costs
(direct and indirect) which are not related to the direct provision of services
to participants, but relate to overall general administrative functions.
FFR Reporting Item Instructions
Number
Consult the appropriate program rules and regulations and/or grant award
specifications for specific definitions and/or limitations on administrative
costs. Some grants may be identified in the grant agreement as exempt from
breaking out administrative costs.
If no data entry is required, a ZERO must be entered.
10g Federal Share of Unliquidated Enter any obligations for which an accrued expenditure has not yet been
Obligations incurred, as of the reporting period end date.
Unliquidated obligations should include amounts which will become due to
subrecipients and subcontractors. On the final report, this line item should
be zero.
Obligation, as defined in 29 CFR 97.3, means the amount of orders placed,
contracts and subgrants awarded, goods and services received, and similar
transactions during a given period that will require payment by the grantee
during the same or a future period. Obligations are legal requirements - not
plans, budgets, or encumbrances. Examples of obligations or legal
commitments include subgrant agreements, purchase orders, or cash
disbursements. Obligations do not include such actions as projected staff
time, future or projected rent payments, future or projected training, or items
that are budgeted during the period of the grant award.
NOTE: For DOL/ETA grants, the only liquidation that can occur during
closeout is the liquidation of accrued expenditures (NOT obligations) for
goods and/or services received during the grant period.
Do not include any amount on Line 10g that has been reported on Line 10e
or 10f. Do not include any amount on Line 10g for a future commitment of
funds/encumbrances (e.g., entire lease, budgeted salary costs) for which an
obligation has not yet been incurred.
10h Total Federal Obligations This is an automatic calculation, which is the sum of Lines 10e and 10g.
HARD EDIT – Line 10h must be equal to Line 10e plus Line 10g
HARD EDIT - Line 10h cannot exceed Line 10d.
10i Unobligated Balance of This is an automatic calculation, which is Line 10d minus Line Item 10h.
Federal funds
HARD EDIT - Line 10i must be equal to Line 10d minus Line 10h
Recipient Share:
10j Total Recipient Share Enter the total match requirement, if applicable. A match requirement will
Required be listed in the grant award document and on the SF-424a, Section A,
Column F “Non-Federal.”
If there is no match requirement, a ZERO must be entered.
10k Recipient Share of Enter any non-Federal funds expended, by recipient organization, for the
Expenditures purposes or activities of subject grant. Expenditures identified on this line
item must be allowable costs which could otherwise have been paid for out
of subject grant funds. These expenditures should include both match and
FFR Reporting Item Instructions
Number
other non-Federal leveraged resources. The value of allowable non-Federal
in-kind match contributions should also be included.
This entry may (and often will) exceed the required match entered on Line
10j.
NOTE: Non-Federal funds expended for the purposes or activities of
subject grant, which are allowable under all OMB Circulars, but which are
not completely allowable under subject grant (due to a program specific
restriction), should not be reported on this line item, but should be included
in the quarterly progress report.
10l Recipient Share of Enter any obligations of non-Federal funds for which an accrued expenditure
Unliquidated Obligations has not yet been incurred, as of the reporting period end date. Unliquidated
obligations should include amounts which will become due to subrecipients
and subcontractors. On the final report, this line item should be zero.
Obligation, as defined in 29 CFR 97.3, means the amount of orders placed,
contracts and subgrants awarded, goods and services received, and similar
transactions during a given period that will require payment by the grantee
during the same or a future period.
Do not include any amount on Line 10l that has been reported on Line 10k.
Do not include any amount on Line 10l for a future commitment of funds
(e.g., entire lease, budgeted salary costs) for which an obligation has not yet
been incurred.
10m Total Recipient Share (sum of This is an automatic calculation, which is the sum of Lines 10k and 10l.
Lines 10k and 10l)
NOTE: This amount may exceed the required match entered on Line 10j.
HARD EDIT - Line 10m must be equal to Line 10k plus Line 10l.
10n Remaining Recipient Share to This is an automatic calculation, which is Line 10j minus Line 10m.
be Provided (Line 10j minus When the match requirement identified on Line 10j has been met, or if there
Line10m) is no match requirement, the value on Line 10n will automatically be set to
zero.
HARD EDIT - Line 10n must be equal to Line 10j minus Line 10m
HARD EDIT - Line 10n cannot be negative; when Line 10j and Line 10m are
equal, Line 10n will automatically set to 0.
Program Income:
10o Total Federal Program Income Enter the total amount of program income earned as the result of allowable
Earned grant activity. The addition method for recording and reporting program
income is required for all ETA programs/grants. For additional reference,
program income is defined in the applicable program regulations and in 29
CFR 95.24 and 29 CFR 97.25.
Either gross or net program income may be reported. If gross program
income is reported, the costs for generating the income should be included
FFR Reporting Item Instructions
Number
on Line 10e. If net program income is reported, the costs for generating the
income are subtracted from the total income earned before entering the net
amount on 10o.
If no program income is earned, a ZERO must be entered.
10p Program Income Expended Enter the total cumulative amount of accrued expenditures incurred against
the program income earned on Line 10o.
NOTE: Program income is to be expended during the same grant period in
which it is earned.
10q Unexpended Program Income This is an automatic calculation, which is Line10o minus 10p.
(Line 10o minus Line 10p)
HARD EDIT - Line 10q must be equal to Line 10o minus Line 10p.
11. Additional Expenditure Data Required
11a Other Federal funds expended Enter any other Federal funds expended, by the recipient organization and
any subrecipient organizations, but not by any non-subrecipient partner
organizations, for the same purposes or activities of subject grant.
Expenditures included must be allowable costs which could otherwise
have been paid for out of subject grant funds.
Other Federal funds expended by any non-subrecipient partner organizations
for the benefit of this grant program should be included in the quarterly
progress report.
This entry should include expenditures of all Federally funded leveraged
resources, whether or not such expenditures are the result of a leveraging
requirement.
12 Remarks Enter any explanations deemed necessary by the grantee or information
required by DOL ETA. (This section supports transactions entered on
lines identified in sections 10 and 11)
13a-b Certification The authorized official certifies accuracy of reported data by entering
assigned PIN.
13c Telephone (Area Code, The telephone number of certifying official is automatically displayed.
Number and Extension)
13d Email Address The email address of the certifying individual is automatically displayed.
13e Date Report Submitted The date the FR is certified/submitted to DOL/ETA is automatically
(Month, Day, Year) displayed.
14 Agency Use Only This section is reserved for DOL/ETA use.
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