1. ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS EXCEPT WIA FORMULA-FUNDED EXCEPT WIA FORMULA-FUNDED March 12 th, 2010 2:00 - 3:15 E.S.T.

2. 2 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Webinar Platform: Participant View Attendee List Chat Room Presentation Slide Area Status Options Full Screen

3. 3 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Submitting Questions  To submit a question or comment, type the question in the text field and click the arrow button.  Please enter the name to whom the question is directed.  Your name, the text “Submitted Question,” and your question will appear in red on your screen, indicating successful submission.  Questions are directly transmitted to presenters—no other participants will see your questions. Gary, where can I find today’s PPT? Text Field Arrow Button

4. 4 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Practice In the Chat Room, please type the name of your organization, your location, and how many people are attending with you today.

5. 5 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Access to Webinar Resources WEBINAR RESOURCES: Recordings and transcripts are available within 2 business days after the event.

6. 6 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Featured Speakers Presenters  Judi Fisher, Division Chief, Office of Grants and Contract Management, Division of Policy, Review and Resolution  Nancy Williams, Team Leader, Office of Grants and Contract Management, Division of Policy, Review and Resolution

7. 7 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Learning Objectives  Financial Reporting Requirements  Detailed Coverage of ETA-9130  Emphasis on Accrual Reporting  On-line Reporting  Program-Specific Reporting Requirements

8. 8 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS The Basic ETA-9130 is used by the following Grant Programs  Discretionary  Trade Adjustment Assistance  National Emergency Grants

9. 9 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Programs Currently Using Modified Versions of the ETA-9130  Older Worker  Employment Service  Unemployment Insurance  National Farmworker Jobs  Indian and Native American

10. 10 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS What About WIA Formula-Funded Grants?  Covered in Separate Session –Webinar Scheduled March 16, 2010 2:00 P.M. ET  Formats Contain Funding Stream-Specific Data Elements

11. 11 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Basic Financial Reporting Requirements  DOL Regulations 29 CFR 97.41 29 CFR 95.52  Other Program-Specific Regulations  Grant Agreement Specifications  Financial Cooperative Agreements

12. 12 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS The ETA 9130  Required Financial Feport  OMB Approval Extended Through November 30, 2012  To be used for ALL ETA Programs  Contains Program-Specific Data Elements

13. 13 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS ETA - 9130 Reporting Basics  BASIS - Accrual  FREQUENCY – Quarterly  DUE – 45 Days after quarter end for ALL ETA Programs

14. 14 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS  Final Quarterly Report – Due 45 days after grant end or expiration of funds (whichever comes first)  Closeout Report – Due 90 days after grant end (triggered by DOL acceptance of Final Report)  Transmission Method – ETA on-line reporting system ETA - 9130 Reporting Basics

15. 15 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Highlights of ETA 9130  Federal Cash Section  Total Administrative Expenditures Line  Additional Expenditure Data Required Section

16. 16 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Federal Cash  10.a. Cash Receipts –tied to PMS drawdowns (pre-entered)  10.b. Cash Disbursements –checks, cash, advances to subs  10.c. Cash on Hand –10.a. minus 10.b.

17. 17 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Federal Expenditures and Unobligated Balance  10.d. Total Federal Funds Authorized –Grant Award  10.e. Federal Share of Expenditures –Cash Disbursements PLUS Goods/Services Received but Not Paid

18. 18 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Federal Funds Authorized  Pre-entered for most ETA grants for first reporting quarter  EXCEPTION – WIA Formula Program

19. 19 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Accrual Reporting Why?  Required for ALL ETA Programs  Provides More Reliable Data  Cash Basis Understates True Spending  Failure to Report on Accrual Basis May Result in Loss of Funds

20. 20 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Accrual Accounting What Does it Mean?  Transactions Are Recognized In Accounting Period In Which They Occur  Revenue Is Recognized When Received Or Earned  Expense Is Recognized When Incurred –May Be Cash Disbursement –May Be Delivery of Goods/Services

21. 21 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Accrued Expenditures CASH DISBURSEMENTS PLUS GOODS AND SERVICES RECEIVED BUT NOT YET PAID FOR

22. 22 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Costs to be Accrued  Salaries of Employees  Training  Travel Expenses  Public Utilities

23. 23 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS What Are Not Accruals?  Obligations for Which Goods or Services HAVE NOT been received  Orders placed for which goods or Services HAVE NOT been received or paid  Performance Contracts in which benchmarks HAVE NOT been achieved

24. 24 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Note ALL ACCRUED EXPENDITURES ARE OBLIGATIONS BUT NOT ALL OBLIGATIONS ARE ACCRUED EXPENDITURES

25. 25 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS DELIVERED ORDERS - UNPAID DELIVERED ORDERS - PAID OBLIGATIONS UNLIQUIDATED OBLIGATIONS ACCRUED EXPENDITURES UNDELIVERED ORDERS - UNPAID

26. 26 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Data Sources for Financial Reporting  Accounting System  Accrual Worksheets to Convert From Cash to Accrual  Subgrantee Reports

27. 27 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Federal Expenditures and Unobligated Balance  10.f. Total Administrative Expenditures –That Portion of 10.e.(expenditures) Attributable to Administrative Costs  WIA Administrative Guidance –20 CFR 667.200

28. 28 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Administrative Cost Limitations  Set Forth in ETA Grant Agreements  Based on Grant Award/Federal Funds Authorized  Calculated at the end of Grant Period Line Item Provides Ability to Assess Compliance with Administrative Limitation

29. 29 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Federal Expenditures and Unobligated Balance  10.g. Federal Unliquidated Obligations –10.h.(Obligations) minus 10.e. (Expenditures)  10.h.Total Federal Obligations –10.e.(Expend.) plus 10.g.(Unliquid. Oblig.)  10.i. Unobligated Balance of Federal funds –10d.(Authorized) minus 10.h.(Obligations)

30. 30 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Recipient Share  10.j. Total Recipient Share Required –to meet match requirements  10.k. Recipient Share of Expenditures –non-DOL/non-Federal expenditures incurred for purposes of subject grant  10.l. Recipient Share of Unliquidated Obligations –10.m.(obligations) minus 10.k (expenditures)

31. 31 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Recipient Share  10.m. Total Recipient Obligations –10.k.(expend.) plus 10.l.(unliquid. oblig.)  10.n. Remaining Recipient Share to Be Provided –10.j.(required) minus 10.m.(obligated)

32. 32 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Program Income  10.o. Total Fed. Program Income Earned  10.p. Program Income Expended  10.q. Unexpended Program Income

33. 33 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Program Income Method  ADDITION – for all ETA programs  Must be earned as result of allowable grant activity  Added to grant to further eligible program objectives

34. 34 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Program Income Accountability  NET – Line 10.o. reflects Total PI Earned minus costs incident to generating it ** No cost reported on line 10.e.  GROSS – Line 10.o. reflects 100% of PI earned ** Costs incident to generating it were charged to the grant on line 10.e.

35. 35 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS SECTION 11 Additional Expenditure Data Required  11.a. Other Federal Funds Expended –Required for ALL ETA programs if “other” Federal funds are expended for same purpose for which subject grant was awarded

36. 36 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Older Worker Program  11.a. Other Federal Funds Expended  11.b. Administration – Headquarters  11.c. Administration – Local  11.d. Enrollee Wages and Fringe Benefits  11.e. Other Enrollee Expenditures

37. 37 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS National Farmworker Jobs Program  11.a. Other Federal Funds Expended  11.b. Related Assistance Expenditures  11.c. Other Program Services Expenditures

38. 38 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Indian and Native American Program  11.a. Other Federal Funds Expended  11.b. Employment Services Expenditures  11.c. Training Services Expenditures  11.d. Other Program Services Expenditures

39. 39 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Employment Service & Unemployment Insurance Programs  11.a. Other Federal Funds Expended  11.b. Real Property Proceeds Expended –Resulting From Sale of Real Property Purchased With ETA (ES or UI) Funds –Unique to ES and UI Funded Programs

40. 40 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Employment Service & Unemployment Insurance Programs  Line 12- Remarks Section  Grantees are Required to Break Out the Total Expenditures Reported on Line 10e: –by 7(a) – 90% and 7 (b) – 10% expenditures  Other Information Deemed Necessary

41. 41 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS National Emergency Grants Program  Use ETA - 9130 Basic Format  Only Additional Data Element Required –11.a. Other Federal Funds Expended  A Separate ETA-9130 Required for Each Funding Source of Each Project (see NEG reporting instructions)

42. 42 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS On-Line Reporting System  Program-specific Software with Required Data Elements Provided to Grantees  Pop-up Instructions Embedded for Quick and Easy Reference

43. 43 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Accessing Reporting System  Follow Instructions in Transmittal Letter or As Otherwise Provided By ETA  Provide Requested Reporting Contact Information  An E-Mail Is Sent to Primary Contact With Password and PIN

44. 44 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS On-Line Reporting  Password Issued to Access System  PIN Issued to Certify Data  Instructions Link Provides Information on How to Use System

45. 45 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS  Mandatory Quarterly Submission  Modifications Can Be Made Requiring Re- Certification of Report  After 2 Quarters of Data Are Accepted by Federal Project Officer, 1 st of 2 Quarters Will Lock On-Line Reporting

46. 46 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Data Integrity  Grantees Are in Charge of Data  Incomplete, Erroneous and/or Late Submittal of Reports Impacts ETA’s Financial Credibility  Incremental Funding for ETA Programs is Contingent based on percent of funds expended

47. 47 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Reporting Contacts  Initial Contact – Federal Project Officer  Content of ETA-9130 –Nancy P. Williams - williams.nancy@dol.gov orwilliams.nancy@dol.gov –202-693-3523  On-Line Reporting System - Password and PIN –Shantay Logan - logan.shantay@dol.govlogan.shantay@dol.gov –Avery Malone - malone.avery@dol.govmalone.avery@dol.gov

48. 48 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Additional Resources  Financial Management Training Tutorials –Workforce 3 One Website (www.workforce3one.org)www.workforce3one.org  Tutorial Titles & Links: –Introduction to Financial Reporting (ETA -9130)Introduction to Financial Reporting (ETA -9130) –Introduction to Grant Applications and Forms (SF 424 and SF424A)Introduction to Grant Applications and Forms (SF 424 and SF424A) –Introduction to Procurement RequirementsIntroduction to Procurement Requirements –Financial Management PrinciplesFinancial Management Principles

49. 49 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Please enter your questions into the Chat Room! Question and Answer Period

50. 50 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Share Your Ideas with Your Peers! Share your demand-driven strategic plans, models, innovations, resources, and ideas! You have the option to submit content for review by uploading the resource or providing a link to the resource.

51. 51 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Access to Webinar Resources WEBINAR RESOURCES: Recordings and transcripts are available within 2 business days after the event.

52. 52 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS Stay Informed, Get Connected! Workforce 3 One:  Communities of Practice Communities of Practice  Recovery Clearinghouse Recovery Clearinghouse  Live and Archived Webinars Live and Archived Webinars  Podcasts Podcasts  Monthly Newsletters Monthly Newsletters  Thousands of User-Generated Resources! Thousands of User-Generated Resources! For more information about the Workforce Investment System:  Visit www.careeronestop.orgwww.careeronestop.org  Call 1-877-US2-JOBS

53. 53 ETA 9130 FINANCIAL REPORTING for ALL ETA PROGRAMS www.workforce3one.org