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Workforce Investment Act financial reporting requirements
Summary ETA instructed states on financial reports for six Workforce Investment Act funding categories, including youth, adult, dislocated worker, local administration, statewide activities, and rapid response. States were to gather local data, submit separate quarterly reports for each funding source within 45 days after quarter end, and certify electronic reports. The six attachments explain the data fields for each category. ETA now lists the letter as Canceled.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
TEGL No. 16-99
Date issued
June 23, 2000
Status
Rescinded
ETA labels this advisory Canceled as of October 25, 2026, although the letter prints an expiration date of Continuing.
Status last verified October 25, 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.
U.S. Department of Labor, Employment and Training Administration Classification: WIA Financial Reporting Correspondence symbol: TMG Date: June 23, 2000 Rescissions: None stated Expiration date: Continuing
TRAINING AND EMPLOYMENT GUIDANCE LETTER NO. 16-99
TO
: ALL STATE WORKFORCE LIAISONS
ALL STATE EMPLOYMENT SECURITY AGENCIES
ALL STATE WORKER ADJUSTMENT LIAISONS
ALL ONE-STOP CAREER CENTER SYSTEM LEADS
FROM
: LENITA JACOBS-SIMMONS
Deputy Assistant Secretary
SUBJECT : Workforce Investment Act Financial Reporting
-
Purpose. To transmit Workforce Investment Act (WIA) financial reporting requirements, including
the OMB approved reporting formats and corresponding instructions. -
References. The Workforce Investment Act of 1998, PUBLIC LAW 105-220, dated August 7,
1998; Workforce Investment Act - Interim Final Rule, 20 CFR Part 652, et al., dated April 15, 1999; Training and Employment Information Notice (TEIN) No. 17-99, Job Training Partnership Act On-line Electronic Reporting, dated April 24, 2000; NOTICE OF OFFICE OF MANAGEMENT AND BUDGET (OMB) ACTION NO. 1205-0408, dated May 23, 2000. -
Background. Pursuant to 20 CFR 667.300, “All States and other direct grant recipients must report
financial, participant, and performance data in accordance with instructions issued by DOL.” Accordingly, the Department has developed modified Standard Form (SF) 269 reporting formats, and corresponding instructions, for capturing required financial data for each of the three WIA funding streams, Youth, Adult, and Dislocated Worker; plus, Local Administration, Statewide Activities (15% of Total Federal Allotment), and Statewide Rapid Response.
Per OMB approval of these formats on May 23, 2000, the Employment and Training Administration has been working to expedite on-line electronic reporting capability for the States and other direct grant recipients. It is intended that on-line reporting will be accessible by the States for reporting expenditures against Youth funding stream allotments for the quarter ending June 30, 2000, which are due to be submitted no later than August 15. [Early implementing States will also need to report Adult and Dislocated Worker expenditures.] On-line reporting instructions and User’s Guides are currently under development and will be forwarded as soon as completed.
- Financial Reporting Process. With the implementation of on-line reporting, States and direct
grantees will have sole control over data entry. Passwords assigned to States pursuant to TEIN NO. 17- 99 will permit access to the appropriate screens for WIA reporting, and assigned PINs will enable data certification. (States and/or other grant recipients who do not have Passwords or PINs can obtain such by contacting Thomas Martin at [email protected] or 202-219-5731, x123.)
Attached are the six required reporting formats which will soon be accessible via the Internet, as well as detailed instructions for the required data elements. States will be responsible for providing local areas with reporting requirements and due dates so as to meet the State level requirement for submitting data no later than 45 days after the end of each reporting quarter. Upon receipt of local area data, it will be the State’s responsibility to aggregate it into the Youth, Adult, Dislocated Worker, and Local Administration formats, as appropriate. Two State-level formats, Statewide Activities and Statewide Rapid Response, must also reflect aggregate State-level data.
Reporting is required quarterly for each funding source. This requirement will necessitate submittal of separate financial reporting formats for each source of funds available for expenditure under a WIA grant. The potential funding sources for reporting in program year (PY) 2000 are: PY 1998 and PY 1999 (JTPA funds transitioned into WIA), and PY 2000 (Youth funding stream and 25% Adult and Dislocated Worker); and beginning with the quarter ending December 31, 2000, also FY 2001 (75% Adult and Dislocated Worker.)
Edit checks will be built into the system to alert States of incorrect or unacceptable data entries, as well as to flag entries which could possibly become compliance issues if expenditures continue at reported level. The edit checks will increase data quality and assist in achieving cost limitation compliance. Instructions explaining the edit checks will be forthcoming.
After the data has been certified as complete and accurate by entrance of assigned PIN, it becomes available for Regional Office review and acceptance. In that process, Regions will frequently be in communication with the States in a continuing effort to maximize data integrity and to resolve any identified concerns. Ultimately, modifications as necessary must be made by the States.
- Action Required. The States are required to report on the attached formats via the electronic on-
line system, beginning with data for the quarter ending June 30, 2000, which is due to be submitted no later than August 15. The three formats that could potentially contain data for the quarter ending June 30 are Local Youth Program Activities, Local Administration, and Statewide Activities. [Early implementing States will also need to report expenditures on Statewide Rapid Response, Local Adult Program Activities, and Local Dislocated Worker Program formats.] For subsequent quarters, all States are to submit data on all six formats, as appropriate.
States are requested to immediately provide the information contained in this directive to State and local area officials who are responsible for administering the WIA programs, as well as to those specific individuals responsible for financial reporting.
-
Inquiries. Questions concerning this directive should be referred to your Regional Office.
-
Attachments. Six WIA reporting formats and corresponding instructions.
A. STATEWIDE ACTIVITIES (15% of TOTAL FEDERAL ALLOTMENT), ETA 9076-A
B. STATEWIDE RAPID RESPONSE, ETA 9076-B
C. LOCAL ADMINISTRATION, ETA 9076-C
D. LOCAL YOUTH PROGRAM ACTIVITIES, ETA 9076-D
E. LOCAL ADULT PROGRAM ACTIVITIES, ETA 9076-E
F. LOCAL DISLOCATED WORKER PROGRAM ACTIVITIES, ETA 9076-F
Attachment A: Statewide activities (15% reserve)
Official attachment: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2000/TEGL16-99AttachA.pdf
WORKFORCE INVESTMENT ACT (WIA)
STATEWIDE ACTIVITIES
(15 % of TOTAL FEDERAL ALLOTMENT)
FINANCIAL STATUS REPORT
INSTRUCTIONS
GENERAL INSTRUCTIONS. The Financial Status Report (FSR) entitled
“WORKFORCE INVESTMENT ACT (WIA) - STATEWIDE ACTIVITIES (15 % of TOTAL
FEDERAL ALLOTMENT)” is the required mechanism for States to report administrative
and program outlays (expenditures) for allowable activities funded through the 15 percent
that a State may reserve for Statewide workforce investment activities. Reported outlays
(expenditures) and program income (addition method) must be reported on an accrual basis
and cumulative by each funding source. Reports must also include any costs incurred
(such as stand-in costs) that are otherwise allowable except for funding limitations.
States will be provided with software containing the required data elements (as identified
on attached hard copy prototype format) for ease in reporting electronically via the
Internet. Each State will be requested to provide an E-mail address which will be the point
of Internet communication between the State and DOL. On-line reporting instructions and
passwords will be issued to the E-mail address provided. A Personal Identification Number
(PIN) will also be issued to a State-identified person who will be responsible for certifying
that the data submitted is complete and accurate. When the PIN is entered by the specified
State-level person, the data will become automatically accessible to DOL. Each State will
be notified of the Regional Office individual (s) who will be responsible for reviewing the
data. This individual (s) should be the point of contact for general reporting-related
communications.
Financial reports are due no later than 45 days after the end of each quarter. A final
financial report is required 90 days after the expiration of a funding period or the
termination of grant support.
LINE ITEM INSTRUCTIONS.
Item 1. This entry should be “DOL/ETA” plus the Regional Office and Organizational
Unit responsible for review of data submitted for this grant.
Item 2. This entry should be the grant number assigned by DOL, as it appears on the
grant agreement.
Item 3. This entry should contain the complete name and address of the recipient
organization.
Item 4. This entry should be the Employer Identification Number assigned by the
U.S. Internal Revenue Service.
Item 5. This entry is for recipient use. It may be used for recipient
account/identification number.
Item 6. Check yes only if this is the final report for the grant.
Item 7. Accrual box should be checked as program outlays (expenditures) and
program income are required to be reported on an accrual basis.
Item 8. The "funding year" represents the Program Year (PY) or Fiscal Year (FY) of
funds from which expenditures are being reported. Each year of funds
available for expenditure under a WIA grant will require a separate FSR to be
submitted.
Item 9. Enter beginning and ending dates of period covered by this FSR. (Beginning
of funding year through last day of reporting quarter.)
Item 10. a. TOTAL FEDERAL OUTLAYS (accrued) are the sum of actual cash
disbursements for direct charges for goods and services, plus:
- net increase or decrease in the amounts owed by the recipient for goods
and other property received; for services performed by employees,
contractors, subgrantees, and other payees and other amounts becoming
owed for which no current services or performance is required, i.e.,
annuities, insurance claims, and other benefit payments.
b. REFUNDS, REBATES or any receipt that is treated as a reduction of
expenditures rather than as income here unless already netted out of outlay
amount shown on line 10a.
c. TOTAL ADMINISTRATIVE OUTLAYS are allowable administrative
outlays (expenditures), net of applicable refunds, rebates, etc. Line item
10c. is that portion of line item 10e. applicable to administration.
d. OUTLAYS FROM RECAPTURED LOCAL AREA FUNDS are
expenditures of funds which were returned to the State by local areas
which did not expend all allocated grant funds in the funding year which
they were allocated and the succeeding funding year. The entry for this
line item should reflect the expenditure of recaptured local area funds for
allowable Statewide program activities.
e. NET FEDERAL OUTLAYS are Line a. minus Line b.
f. RECIPIENT OUTLAYS FOR ALLOWABLE PROGRAM ACTIVITIES
should include any costs incurred (such as stand-in costs) that are
otherwise allowable except for funding limitation. {WIA sec.185(f)(2)}
g. NET FEDERAL OUTLAYS is the identical amount to Line e. Line g.
equals Line e.
h. FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred,
but for which an outlay (expenditure) has not yet been recorded in the
grantee’s books of account. This amount should include unliquidated
obligations to subgrantees and contractors. (State has 90 days after all
funds have been expended or the period of availability has expired to
liquidate funds that were obligated during the period of performance.)
i. TOTAL FEDERAL OBLIGATIONS is the sum of the Net Federal
outlays (Line g.) and the Federal unliquidated obligations (Line h.) On the
final FSR, Line i. must be zero.
j. TOTAL FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING
PERIOD refers to the total funds authorized for these activities, including
any modifications. (This line must be adjusted to reflect recaptured local
area funds if retained for Statewide Activities.)
k. UNOBLIGATED BALANCE OF FEDERAL FUNDS is the difference
between total Federal funds authorized (Line j.) and total Federal
obligations (Line i.).
l. DISBURSED PROGRAM INCOME USING ADDITION
ALTERNATIVE is required to be reported on this line item.
m. UNDISBURSED PROGRAM INCOME is program income earned but
not expended.
n. TOTAL PROGRAM INCOME REALIZED is the sum of Lines l. and m.
Item 11. Remarks
Provide any additional comments deemed necessary to further explain data
reported. Also explain any changes to previously submitted data.
Item 12. Certification
Attachment B: Statewide rapid response
Official attachment: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2000/TEGL16-99AttachB.pdf
WORKFORCE INVESTMENT ACT (WIA)
STATEWIDE ACTIVITIES
(RAPID RESPONSE)
FINANCIAL STATUS REPORT
INSTRUCTIONS
GENERAL INSTRUCTIONS. The Financial Status Report (FSR) entitled
“WORKFORCE INVESTMENT ACT (WIA) - STATEWIDE ACTIVITIES (RAPID
RESPONSE)” is the required mechanism for States to report program outlays
(expenditures) for allowable activities funded through the 25 percent maximum of
Dislocated Worker funds that a State may reserve for Statewide Rapid Response activities.
Reported outlays (expenditures) and program income (addition method) must be reported
on an accrual basis and cumulative by each funding source. Reports must also include any
costs incurred (such as stand-in costs) that are otherwise allowable except for funding
limitations.
States will be provided with software containing the required data elements (as identified
on attached hard copy prototype format) for ease in reporting electronically via the
Internet. Each State will be requested to provide an E-mail address which will be the point
of Internet communication between the State and DOL. On-line reporting instructions and
passwords will be issued to the E-mail address provided. A Personal Identification Number
(PIN) will also be issued to a State-identified person who will be responsible for certifying
that the data submitted is complete and accurate. When the PIN is entered by the specified
State-level person, the data will become automatically accessible to DOL. Each State will
be notified of the Regional Office individual (s) who will be responsible for reviewing the
data. This individual (s) should be the point of contact for general reporting-related
communications.
Financial reports are due no later than 45 days after the end of each quarter. A final
financial report is required 90 days after the expiration of a funding period or the
termination of grant support.
LINE ITEM INSTRUCTIONS.
Item 1. This entry should be “DOL/ETA” plus the Regional Office and Organizational
Unit responsible for review of data submitted for this grant.
Item 2. This entry should be the grant number assigned by DOL, as it appears on the
grant agreement.
Item 3. This entry should contain the complete name and address of the recipient
organization.
Item 4. This entry should be the Employer Identification Number assigned by the
U.S. Internal Revenue Service.
Item 5. This entry is for recipient use. It may be used for a recipient account or
identification number.
Item 6. Check yes only if this is the final report for the grant.
Item 7. Accrual box should be checked as program outlays (expenditures) and
program income are required to be reported on an accrual basis.
Item 8. The "funding year" represents the Program Year (PY) or Fiscal Year (FY) of
funds from which expenditures are being reported. Each year of funds
available for expenditure under a WIA grant will require a separate FSR to be
submitted.
Item 9. Enter beginning and ending dates of period covered by this FSR (Beginning of
funding year through last day of reporting quarter.)
Item 10. a. TOTAL FEDERAL OUTLAYS (accrued) are the sum of actual cash
disbursements for direct charges for goods and services, plus:
- net increase or decrease in amounts owed by the recipient for goods
and other property received; for services performed by employees,
contractors, subgrantees, and other payees and other amounts becoming
owed for which no current services or performance is required, i.e.,
annuities, insurance claims, and other benefit payments.
b. REFUNDS, REBATES or any receipt that is treated as a reduction of
expenditures rather than as income here unless already netted out of outlay
amount shown on line 10a.
c. NET FEDERAL OUTLAYS are Line a. minus Line b.
d. RECIPIENT OUTLAYS FOR ALLOWABLE PROGRAM
ACTIVITIES should include any costs incurred (such as stand-in costs) that
are otherwise allowable except for funding limitation. {WIA sec. 185(f)(2)}
e. NET FEDERAL OUTLAYS is the amount identical to Line c. Line e.
equals Line c.
f. FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred,
but for which an outlay (expenditure) has not yet been recorded in the
grantee’s books of account. This amount should include unliquidated
obligations to subgrantees and contractors. (State has 90 days after all funds
have been expended or the period of availability has expired to liquidate funds
that were obligated during the period of performance.)
g. TOTAL FEDERAL OBLIGATIONS is the sum of Net Federal outlays
(Line e.) and the Federal unliquidated obligations (Line f.) On the final FSR,
Line g. must be zero.
h. TOTAL FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING
PERIOD refers to the total funds authorized for these activities, including
any modifications.
i. UNOBLIGATED BALANCE OF FEDERAL FUNDS is the difference
between total Federal funds authorized (Line h.) and total Federal obligations
(Line g.).
j. DISBURSED PROGRAM INCOME USING ADDITION
ALTERNATIVE is required to be reported on this line item.
k. UNDISBURSED PROGRAM INCOME is program income earned but
not expended.
l. TOTAL PROGRAM INCOME REALIZED is the sum of Lines j. and k.
Item 11. Remarks
Provide any additional comments deemed necessary to further explain data reported.
Also explain any changes to previously submitted data.
Item 12. Certification
Attachment C: Local administration
Official attachment: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2000/TEGL16-99AttachC.pdf
WORKFORCE INVESTMENT ACT (WIA)
LOCAL
ADMINISTRATION
FINANCIAL STATUS REPORT
INSTRUCTIONS
GENERAL INSTRUCTIONS. The Financial Status Report (FSR) entitled
“WORKFORCE INVESTMENT ACT (WIA) - LOCAL ADMINISTRATION” is the required
mechanism for recipients to report administrative outlays (expenditures) for allowable
activities under the Workforce Investment Act. Reported outlays (expenditures) and
program income (addition method) must be reported on an accrual basis and cumulative by
each funding source. Reports must also include any costs incurred (such as stand-in costs)
that are otherwise allowable except for funding limitations.
States will be provided with software containing the required data elements (as identified
on attached hard copy prototype format) for ease in reporting electronically via the
Internet. Each State will be requested to provide an E-mail address which will be the point
of Internet communication between the State and DOL. On-line reporting instructions and
passwords will be issued to the E-mail address provided. A Personal Identification Number
(PIN) will also be issued to a State-identified person who will be responsible for certifying
that the data submitted is complete and accurate. When the PIN is entered by the specified
State-level person, the data will become automatically accessible to DOL. Each State will
be notified of the Regional Office individual (s) who will be responsible for reviewing the
data. This individual (s) should be the point of contact for general reporting-related
communications.
Financial reports are due no later than 45 days after the end of each quarter. A final
financial report is required 90 days after the expiration of a funding period or the
termination of grant support.
LINE ITEM INSTRUCTIONS.
Item 1. This entry should be “DOL/ETA” plus the Regional Office and Organizational
Unit responsible for review of data submitted for this grant.
Item 2. This entry should be the grant number assigned by DOL, as it appears on the
grant agreement.
Item 3. This entry should contain the complete name and address of the recipient
organization.
Item 4. This entry should be the Employer Identification Number assigned by the
U.S. Internal Revenue Service.
Item 5. This entry is for recipient use. It may be used for a recipient account or
identification number.
Item 6. Check yes only if this is the final report for the grant.
Item 7. Accrual box should be checked as program outlays (expenditures) and
program income are required to be reported on an accrual basis.
Item 8. The "funding year" represents the Program Year (PY) or Fiscal Year (FY) of
funds from which expenditures are being reported. Each year of funds
available for expenditure under a WIA grant will require a separate FSR to be
submitted.
Item 9. Enter beginning and ending dates of period covered by this FSR. (Beginning
of funding year through last day of reporting quarter.)
Item 10. a. TOTAL OUTLAYS (accrued) are the sum of actual cash disbursements
for direct charges for goods and services, plus:
- net increase or decrease in amounts owed by the recipient for goods
and other property received; for services performed by employees,
contractors, subgrantees, and other payees and other amounts becoming
owed for which no current services or performance is required, i.e.,
annuities, insurance claims, and other benefit payments.
b. REFUNDS, REBATES or any receipt that is treated as a reduction of
expenditures rather than as income here unless already netted out of outlay
amount shown on line 10a.
c. NET FEDERAL OUTLAYS are Line a. minus Line b.
d. RECIPIENT OUTLAYS FOR ALLOWABLE ADMINISTRATIVE
ACTIVITIES should include any costs incurred (such as stand-in costs) that
are otherwise allowable except for funding limitation. {WIA sec. 185(f)(2)}
e. NET FEDERAL OUTLAYS is the amount identical to Line c. Line e.
equal Line c.
f. FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred,
but for which an outlay (expenditure) has not yet been recorded in the
grantee’s books of account. This amount should include unliquidated
obligations to subgrantees and contractors. (State has 90 days after all funds
have been expended or the period of availability has expired to liquidate funds
that were obligated during the period of performance.)
g. TOTAL FEDERAL OBLIGATIONS is the sum of Net Federal outlays
(Line e.) and Federal unliquidated obligations (Line f.) On the final FSR,
Line g. must be zero
h. TOTAL FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING
PERIOD refers to the total funds authorized for these activities, including
any modifications.
i. UNOBLIGATED BALANCE OF FEDERAL FUNDS is the difference
between total Federal funds authorized (Line h.) and total Federal obligations
(Line g.).
j. DISBURSED PROGRAM INCOME USING ADDITION
ALTERNATIVE is required to be reported on this line item.
k. UNDISBURSED PROGRAM INCOME is program income earned but
not expended.
l. TOTAL PROGRAM INCOME REALIZED is the sum of Lines j. and k.
Item 11. Remarks
Provide any additional comments deemed necessary to further explain data reported.
Also explain any changes to previously submitted data.
Item 12. Certification
Attachment D: Local youth program activities
Official attachment: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2000/TEGL16-99AttachD.pdf
WORKFORCE INVESTMENT ACT (WIA)
LOCAL YOUTH PROGRAM ACTIVITIES
FINANCIAL STATUS REPORT
INSTRUCTIONS
GENERAL INSTRUCTIONS. The Financial Status Report (FSR) entitled
“WORKFORCE INVESTMENT ACT (WIA) - LOCAL YOUTH PROGRAM ACTIVITIES”
is the required mechanism for recipients to report program outlays (expenditures) for
allowable youth activities funded through the Workforce Investment Act. Reported outlays
(expenditures) and program income (addition method) must be reported on an accrual basis
and cumulative by each funding source. Reports must also include any costs incurred
(such as stand-in costs) that are otherwise allowable except for funding limitations.
States will be provided with software containing the required data elements (as identified
on attached hard copy prototype format) for ease in reporting electronically via the
Internet. Each State will be requested to provide an E-mail address which will be the point
of Internet communication between the State and DOL. On-line reporting instructions and
passwords will be issued to the E-mail address provided. A Personal Identification Number
(PIN) will also be issued to a State-identified person who will be responsible for certifying
that the data submitted is complete and accurate. When the PIN is entered by the specified
State-level person, the data will become automatically accessible to DOL. Each State will
be notified of the Regional Office individual (s) who will be responsible for reviewing the
data. This individual (s) should be the point of contact for general reporting-related
communications.
Financial reports are due no later than 45 days after the end of each quarter. A final
financial report is required 90 days after the expiration of a funding period or the
termination of grant support.
LINE ITEM INSTRUCTIONS.
Item 1. This entry should be “DOL/ETA” plus the Regional Office and Organizational
Unit responsible for review of data submitted for this grant.
Item 2. This entry should be the grant number assigned by DOL, as it appears on the
grant agreement.
Item 3. This entry should contain the complete name and address of the recipient
organization.
Item 4. This entry should be the Employer Identification Number assigned by the
U.S. Internal Revenue Service.
Item 5. This entry is for recipient use. It may be used for recipient
account/identification number.
Item 6. Check yes only if this is the final report for the grant.
Item 7. Accrual box should be checked as program outlays (expenditures) and
program income are required to be reported on an accrual basis.
Item 8. The "funding year" represents the Program Year (PY) or Fiscal Year (FY) of
funds from which expenditures are being reported. Each year of funds
available for expenditure under a WIA grant will require a separate FSR to be
reported.
Item 9. Enter beginning and ending dates of period covered by this FSR (Beginning of
funding year through last day of reporting quarter.)
Item 10. a. TOTAL FEDERAL OUTLAYS (accrued) are the sum of actual cash
disbursements for direct charges for goods and services, plus:
- net increase or decrease in amounts owed by the recipient for goods
and other property received; for services performed by employees,
contractors, subgrantees, and other payees and other amounts
becoming owed for which no current services or performance is
required, i.e., annuities, insurance claims, and other benefit payments.
b. REFUNDS, REBATES or any receipt that is treated as a reduction of
expenditures rather than as income here unless already netted out of outlay
amount shown on line 10a.
c. OUTLAYS FOR OUT-OF-SCHOOL YOUTH are expenditures for
allowable program activities for participants meeting the eligibility criteria
for an out-of-school youth. (WIA sec. 101(33).)
d. OUTLAYS FOR IN-SCHOOL YOUTH are expenditures for allowable
program activities for in-school participants meeting the eligible youth
criteria. (WIA sec. 101(13).) [In-school youth are those who do not meet the
definition of WIA out-of-school youth.]
NOTE: The sum of Line items 10c. and 10d. must equal net Federal outlays
(Line item 10f.), which is Federal outlays (Line item 10a.) less refunds,
rebates, etc.(Line item 10b.)
e. OUTLAYS FOR SUMMER EMPLOYMENT OPPORTUNITIES are
expenditures of funds for allowable program activities that consist of
summer employment opportunities that are directly linked to academic and
occupational learning. (WIA sec. 129(c).) Line item 10e. is a stand-alone,
non-additive information line and is to be included as a portion of Line item
10a. Costs reported on line item 10e. will have to be allocated to both Out-
of-School youth (line item 10c) and In-School youth (line item 10d.), as
appropriate.
f. NET FEDERAL OUTLAYS are Line a. minus Line b.
g. RECIPIENT OUTLAYS FOR ALLOWABLE PROGRAM
ACTIVITIES should include any costs incurred (such as stand-in costs) that
are otherwise allowable except for funding limitation. {WIA sec. 185(f)(2)}
h. NET FEDERAL OUTLAYS is the amount identical to Line f. Line h.
equals Line f.
i. FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred,
but for which an outlay (expenditure) has not yet been recorded in the
grantee’s books of account. This amount should include unliquidated
obligations to subgrantees and contractors. (State has 90 days after all funds
have been expended or the period of availability has expired to liquidate funds
that were obligated during the period of performance.)
j. TOTAL FEDERAL OBLIGATIONS is the sum of Net Federal outlays
(Line h.) and Federal unliquidated obligations (Line i.) On the final FSR,
Line j. must be zero.
k. TOTAL FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING
PERIOD refers to the total funds authorized for these activities, including
any modifications. (This line must be adjusted to reflect local area funds
recaptured by a State, if retained by the State for Statewide Activities. Local
area funds recaptured by a State and reallocated to other local areas would
NOT require an adjustment to this line item.)
l. UNOBLIGATED BALANCE OF FEDERAL FUNDS is the difference
between total Federal funds authorized (Line k.) and total Federal obligations.
(Line j.)
m. DISBURSED PROGRAM INCOME USING ADDITION
ALTERNATIVE is required to be reported on this line item.
n. UNDISBURSED PROGRAM INCOME is program income earned but
not expended.
o. TOTAL PROGRAM INCOME REALIZED is the sum of Lines m. and
n.
Item 11. Remarks
Provide any additional comments deemed necessary to further explain data
reported. Also explain any changes to previously submitted data.
Item 12. Certification
Attachment E: Local adult program activities
Official attachment: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2000/TEGL16-99AttachE.pdf
WORKFORCE INVESTMENT ACT (WIA)
LOCAL ADULT PROGRAM ACTIVITIES
FINANCIAL STATUS REPORT
INSTRUCTIONS
GENERAL INSTRUCTIONS. The Financial Status Report (FSR) entitled
“WORKFORCE INVESTMENT ACT (WIA) - LOCAL ADULT PROGRAM ACTIVITIES”
is the required mechanism for recipients to report program outlays (expenditures) for
allowable adult activities funded through the Workforce Investment Act. Reported outlays
(expenditures) and program income (addition method) must be reported on an accrual basis
and cumulative by each funding source. Reports must also include any costs incurred
(such as stand-in costs) that are otherwise allowable except for funding limitations.
States will be provided with software containing the required data elements (as identified
on attached hard copy prototype format) for ease in reporting electronically via the
Internet. Each State will be requested to provide an E-mail address which will be the point
of Internet communication between the State and DOL. On-line reporting instructions and
passwords will be issued to the E-mail address provided. A Personal Identification Number
(PIN) will also be issued to a State-identified person who will be responsible for certifying
that the data submitted is complete and accurate. When the PIN is entered by the specified
State-level person, the data will become automatically accessible to DOL. Each State will
be notified of the Regional Office individual (s) who will be responsible for reviewing the
data. This individual (s) should be the point of contact for general reporting-related
communications.
Financial reports are due no later than 45 days after the end of each quarter. A final
financial report is required 90 days after the expiration of a funding period or the
termination of grant support.
LINE ITEM INSTRUCTIONS.
Item 1. This entry should be “DOL/ETA” plus the Regional Office and Organizational
Unit responsible for review of data submitted for this grant.
Item 2. This entry should be the grant number assigned by DOL, as it appears on the
grant agreement.
Item 3. This entry should contain the complete name and address of the recipient
organization.
Item 4. This entry should be the Employer Identification Number assigned by the
U.S. Internal Revenue Service.
Item 5. This entry is for recipient use. It may be used for recipient
account/identification number.
Item 6. Check yes only if this is the final report for the grant.
Item 7. Accrual box should be checked as program outlays (expenditures) and
program income are required to be reported on an accrual basis.
Item 8. The "funding year" represents the Program Year or Fiscal Year (FY) of funds
from which expenditures are being reported. Each year of funds available for
expenditure under a WIA grant will require a separate FSR to be submitted.
Item 9. Enter beginning and ending dates of period covered by this FSR (Beginning of
funding year through last day of reporting quarter.)
Item 10. a. TOTAL FEDERAL OUTLAYS (accrued) are the sum of actual cash
disbursements for direct charges for goods and services, plus:
- net increase or decrease in amounts owed by the recipient for goods and
other property received; for services performed by employees,
contractors, subgrantees, and other payees and other amounts
becoming owed for which no current services or performance is required,
i.e., annuities, insurance claims, and other benefit payments.
b. REFUNDS, REBATES or any receipt that is treated as a reduction of
expenditures rather than as income here unless already netted out of outlay
amount shown on line 10a.
c. NET FEDERAL OUTLAYS are Line a. minus Line b.
d. RECIPIENT OUTLAYS FOR ALLOWABLE PROGRAM
ACTIVITIES should include any costs incurred (such as stand-in costs) that
are otherwise allowable except for funding limitation. {WIA sec.185(f)(2)}
e. NET FEDERAL OUTLAYS is the amount identical to Line c. Line e.
equals Line c.
f. FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred,
but for which an outlay (expenditure) has not yet been recorded in the
grantee’s books of account. This amount should include unliquidated
obligations to subgrantees and contractors. (State has 90 days after all funds
have been expended or the period of availability has expired to liquidate funds
that were obligated during the period of performance.)
g. TOTAL FEDERAL OBLIGATIONS is the sum of Net Federal outlays
(Line e.) and the Federal unliquidated obligations (Line f.) On the final FSR,
Line g. must be zero.
h. TOTAL FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING
PERIOD refers to the total funds authorized for these activities, including
any modifications. (This line must be adjusted to reflect local area funds
recaptured by a State, if retained by the State for Statewide Activities. Local
area funds recaptured by a State and reallocated to other local areas would
NOT require an adjustment to this line item.)
i. TRANSFERS FROM DISLOCATED WORKER PROGRAM
ACTIVITIES refers to the aggregate amount of the 20% maximum of
dislocated worker funds that is allowed to be transferred to the adult worker
program with the consent of the Governor.
k. TRANSFERS TO DISLOCATED WORKER PROGRAM ACTIVITIES
is the aggregate amount of the 20% maximum of adult program funds
transferred to the dislocated worker program with the consent of the
Governor
j. ADJUSTED TOTAL FEDERAL FUNDS AVAILABLE is the total funds
available for this grant, including any transfers.
l. UNOBLIGATED BALANCE OF FEDERAL FUNDS is the difference
between adjusted total federal funds available (Line k.) and total Federal
obligations (Line g.).
m. DISBURSED PROGRAM INCOME USING ADDITION
ALTERNATIVE is required to be reported on this line item.
n. UNDISBURSED PROGRAM INCOME is program income earned but
not expended.
o. TOTAL PROGRAM INCOME REALIZED is the sum of Lines m. and
n.
Item 11. Remarks
Provide any additional comments deemed necessary to further explain data
reported. Also explain any changes to previously submitted data.
Item 12. Certification
Attachment F: Local dislocated worker program activities
Official attachment: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2000/TEGL16-99AttachF.pdf
WORKFORCE INVESTMENT ACT (WIA)
LOCAL DISLOCATED WORKER PROGRAM ACTIVITIES
FINANCIAL STATUS REPORT
INSTRUCTIONS
GENERAL INSTRUCTIONS. The Financial Status Report (FSR) entitled
“WORKFORCE INVESTMENT ACT (WIA) - LOCAL DISLOCATED WORKER
PROGRAM ACTIVITIES” is the required mechanism for recipients to report program
outlays (expenditures) for allowable dislocated worker activities funded through the
Workforce Investment Act. Reported outlays (expenditures) and program income
(addition method) must be reported on an accrual basis and cumulative by each funding
source. Reports must also include any costs incurred (such as stand-in costs) that are
otherwise allowable except for funding limitations.
States will be provided with software containing the required data elements (as identified
on attached hard copy prototype format) for ease in reporting electronically via the
Internet. Each State will be requested to provide an E-mail address which will be the point
of Internet communication between the State and DOL. On-line reporting instructions and
passwords will be issued to the E-mail address provided. A Personal Identification Number
(PIN) will also be issued to a State-identified person who will be responsible for certifying
that the data submitted is complete and accurate. When the PIN is entered by the specified
State-level person, the data will become automatically accessible to DOL. Each State will
be notified of the Regional Office individual (s) who will be responsible for reviewing the
data. This individual (s) should be the point of contact for general reporting-related
communications.
Financial reports are due no later than 45 days after the end of each quarter. A final
financial report is required 90 days after the expiration of a funding period or the
termination of grant support.
LINE ITEM INSTRUCTIONS.
Item 1. This entry should be “DOL/ETA” plus the Regional Office and Organizational
Unit responsible for review of data submitted for this grant.
Item 2. This entry should be the grant number assigned by DOL, as it appears on the
grant agreement.
Item 3. This entry should contain the complete name and address of the recipient
organization.
Item 4. This entry should be the Employer Identification Number assigned by the
U.S. Internal Revenue Service.
Item 5. This entry is for recipient use. It may be used for recipient
account/identification number.
Item 6. Check yes only if this is the final report for the grant.
Item 7. Accrual box should be checked as program outlays (expenditures) and
program income are required to be reported on an accrual basis.
Item 8. The "funding year" represents the Program Year (PY) or Fiscal Year (FY) of
funds from which expenditures are being reported. Each year of funds
available for expenditure under a WIA grant will require a separate FSR to be
submitted.
Item 9. Enter beginning and ending dates of period covered by this FSR. (Beginning
of funding year through last day of reporting quarter.)
Item 10. a. TOTAL FEDERAL OUTLAYS (accrued) are the sum of actual cash
disbursements for direct charges for goods and services, plus:
- net increase or decrease in amounts owed by the recipient for goods
and other property received; for services performed by employees,
contractors, subgrantees, and other payees and other amounts
becoming owed for which no current services or performance is required,
i.e., annuities, insurance claims, and other benefit payments.
b. REFUNDS, REBATES or any receipt that is treated as a reduction of
expenditures rather than as income here unless already netted out of outlay
amount shown on line 10a.
c. NET FEDERAL OUTLAYS are Line a. minus Line b.
d. RECIPIENT OUTLAYS FOR ALLOWABLE PROGRAM
ACTIVITIES should include any costs incurred (such as stand-in costs) that
are otherwise allowable except for funding limitation. {WIA sec. 185(f)(2)}
e. NET FEDERAL OUTLAYS is the amount identical to Line c. Line e.
equals Line c.
f. FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred,
but for which an outlay (expenditure) has not yet been recorded in the
grantee’s books of account. This amount should include unliquidated
obligations to subgrantees and contractors. (State has 90 days after all funds
have been expended or the period of availability has expired to liquidate funds
that were obligated during the period of performance.)
g. TOTAL FEDERAL OBLIGATIONS is the sum of Net Federal outlays
(Line e.) and Federal unliquidated obligations (Line f.) On the final FSR,
Line g. must be zero.
h. TOTAL FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING
PERIOD refers to the total funds authorized for these activities, including
any modifications. (This line must be adjusted to reflect local area funds
recaptured by a State, if retained by the State for Statewide Activities. Local
area funds recaptured by a State and reallocated to other local areas would
NOT require an adjustment to this line item.)
i. TRANSFERS FROM ADULT PROGRAM ACTIVITIES refers to the
aggregate amount of the 20% maximum of adult program activity funds
allowed to be transferred to the dislocated worker program with the consent
of the Governor.
j. TRANSFERS TO ADULT PROGRAM ACTIVITIES is the aggregate
amount of the 20% maximum of dislocated worker funds transferred to the
adult worker program with the consent of the Governor.
k. ADJUSTED TOTAL FEDERAL FUNDS AVAILABLE is the total funds
available for this grant, including any transfers.
l. UNOBLIGATED BALANCE OF FEDERAL FUNDS is the difference
between adjusted total federal funds available (Line k.) and total Federal
obligations (Line g.).
m. DISBURSED PROGRAM INCOME USING ADDITION
ALTERNATIVE is required to be reported on this line item.
n. UNDISBURSED PROGRAM INCOME is program income earned but
not expended.
o. TOTAL PROGRAM INCOME REALIZED is the sum of Lines m. and
n.
Item 11. Remarks
Provide any additional comments deemed necessary to further explain data
reported. Also explain any changes to previously submitted data.
Item 12. Certification
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