Recovery Act financial reporting

Accessible letter PDF: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2009/TEGL17-08acc.pdf

CLASSIFICATION
   EMPLOYMENT AND TRAINING ADMINISTRATION
               ADVISORY SYSTEM                           CORRESPONDENCE SYMBOL
          U.S. DEPARTMENT OF LABOR                       TMG
             Washington, D.C. 20210                      DATE
                                                         April 23, 2009



TRAINING AND EMPLOYMENT GUIDANCE LETTER NO. 17-08

TO:               STATE WORKFORCE AGENCIES
                  STATE WORKFORCE LIAISONS
                  STATE AND LOCAL WORKFORCE INVESTMENT BOARDS

FROM:             DOUGLAS F. SMALL /s/
                  Deputy Assistant Secretary

SUBJECT:          American Recovery and Reinvestment Act (Recovery Act) Funds Financial
                  Reporting Requirements


1. Purpose. To provide guidance on the reporting of Recovery Act funds for Wagner-Peyser
Act and Workforce Investment Act programs.

2. References. American Recovery and Reinvestment Act of 2009, Public Law 111-5;
Training and Employment Guidance Letter No. 13-08; Training and Employment Guidance
Letter No. 14-08; Training and Employment Notice 12-07, Form ETA 9130 (OMB Control No.
1205-0461), Federal Register/ Vol. 74, No. 61, dated April 1, 2009 and Updated Implementing
Guidance for the American Recovery and Reinvestment Act of 2009, dated April 3, 2009.

3. Background. Pursuant to the Recovery Act Sections 1551 and 1601, Employment and
Training Administration (ETA) grantees are required to submit separate quarterly financial
reports for each of the Recovery Act funding streams. This will require a separate ETA 9130 for
statewide youth, adult and dislocated worker activities, statewide administrative and rapid
response activities, and local youth, adult and dislocated worker activities and Wagner-Peyser.
Grantees are required to ensure all funds provided by the Recovery Act are clearly
distinguishable from non-Recovery Act funds in agency financial systems. This guidance
provides information about forthcoming guidance on mandatory reporting to the Office of
Management and Budget (OMB) and on ETA reporting requirements.

4. Recovery Act Recipient Reporting Requirements. The Recovery Act in Section 1512
requires additional reporting from recipients of Federal funding. The Recovery Act defines
“recipient” as any entity that receives Recovery Act funds directly from the Federal Government
(including Recovery Act funds received through grants, loans, or contracts) other than an
individual and includes a State that receives Recovery Act funds. As required by Section 1512
of the Recovery Act, each recipient must report grant award and expenditure information within
10 days after the end of each calendar quarter, starting on October 10, 2009. The second
installment of government-wide guidance issued by OMB for the Recovery Act funds provides
 RESCISSIONS                                            EXPIRATION DATE
 None                                                   Continuing

more detail on specific data collection requirements and how the data collection for this
reporting will work government-wide. ETA will issue separate guidance on these reporting
requirements when finalized. This reporting requirement will be in addition to required quarterly
financial reporting to ETA.

5. E-Grants On-Line Reporting System and Reporting to ETA. Grantees currently use the
E-Grants online reporting system to report quarterly financial activity to ETA. For Recovery
Act funds, grantees are required to use the ETA-9130 Financial Reports for the Recovery Act
Funds (subaccounts) as established under the Grant Agreements and reflected on the Notice of
Obligation, and report in accordance with the current reporting instructions and requirements
applicable to all ETA programs. Grantees will use the appropriate ETA 9130 reporting form
specific to the type of funds awarded. The ETA on-line reporting system has been modified to
enable reporting for the new Recovery Act subaccounts. A table listing the Recovery Act
subaccounts and the required accounting codes is provided as an attachment to this guidance.

Detailed instructions for filling out the ETA-9130 financial report are available on-line at
(http://www.doleta.gov/grants/financial_reporting.cfm). The first ETA report required for
Recovery Act funds is for the quarter ending March 31, 2009. Grantees are required to submit
the report in accordance with the ETA-9130 reporting instructions no later than May 15, 2009.
ETA will conduct webinar training to address any questions related to this guidance. Invitations
to attend the Recovery Act Reporting Requirements webinar are forthcoming.

6. Inquires. Questions concerning Recovery Act reporting requirements should be directed to
Nancy P. Williams in the Office of Grants and Contract Management at
[email protected] or at 202-693-3523 and questions concerning the ETA 9130 reporting
should be directed to Shantay Logan at [email protected] or at 202-693-3319.

7. Attachment.

A table of the subaccount codes for Recovery Act funds Program Year 2009/2010.




                                               2

Attachment PDF: https://www.dol.gov/sites/dolgov/files/ETA/advisories/TEGL/2009/TEGL17-08a1.pdf

Recovery Act - Sub-Account Codes
                                        Recovery Act - Program Year 2009/2010, as of 03/09/2009


                                                                                                      PMS    Official
                                                                                                      Fund   CFDA
                                       Program
                                                                                      Grant Proj ID   Type    Code

Recovery Act - WIA Adult Activities - States                                               AA          5J    17.258
Recovery Act - WIA Adult Activities - Outlying Areas                                       AA          5K    17.258
Recovery Act - WIA Youth Formula Grants - States                                           AA          5L    17.259
Recovery Act - WIA Youth Formula Grants - Outlying Areas                                   AA         5M     17.259
Recovery Act - WIA Youth Activities - Native Americans                                     AB         5N     17.265
Recovery Act - WIA Dislocated Workers - Formula - States                                   AA          5P    17.260
Recovery Act - WIA Dis Wkrs Nat Res - Outlying Areas Formula                               AA         5Q     17.260
Recovery Act - Employment Service State Allotments - States                                ES          5X    17.207
Recovery Act - Employment Service State Allotments - Outlying Area                         ES          5Y    17.207
Recovery Act - Reemployment Services - States                                              ES          5Z    17.207
Recovery Act - Reemployment Services - Outlying Areas                                      ES          6A    17.207
Recovery Act - WIA Dislocated Workers National Reserve - Emergency                        EM           6B    17.260
Recovery Act - WIA Dislocated Workers National Reserve - Emergency - HCTC                 EM          6C      TBD