1. WIOA ON-LINE FINANCIAL REPORTING ETA FORM 9130
2018 Western Regional WIOA Section 166 Training
Tucson, AZ
02/27-03/01/2018

2. On-Line Financial Reporting
This workshop will review procedures for submitting the DOL - WIOA Quarterly Financial Status Report ETA-Form 9130.
A sample of the form and instructions can be found at:

3. FINANCIAL REPORTING REQUIREMENTS
ETA grantees are required to submit a quarterly report on the status of federal funds authorized by grant award or modification. Reports will mirror grantee financial records on cash received, funds obligated, unliquidated obligations, non-restricted funds expended for allowable costs, and income earned and/or generated on WIOA funds.

4. Grant Terms and Conditions Grantee Handbook WIOA Final regulations:
Regulatory, program, and administrative requirements for submission of financial reports are found in the:
Grant Terms and Conditions
Grantee Handbook
WIOA Final regulations:
20 CFR Section
20 CFR Section – 870

5. Financial Report Due Dates
Quarter End Date Due Date
March /15
June /14
September /14
December /14
A FINAL financial report is due 90 days after full expenditure of a fund source.

6. DOL Grantee Reporting System
Financial report form ETA-9130 is submitted using the on-line Grantee Reporting System at:
The system can be accessed, and report submitted using any computer with internet access
Line by line report instructions can be found after accessing the report

7. Accessing the Reporting System
Access the system using a DOL assigned 8 alpha character password issued to the grantee’s primary and secondary contacts. Contacts are typically staff responsible for completing the report.

8. Reporting Method
Financial reports are submitted quarterly, no later than 45 calendar days after the end of a report period for each fund source authorized under a grant award until the fund source is fully expended.
A report must be complete and include accurate cumulative cost and revenue data from the date funds are obligated by grant award or modification.

9. Report Certification
Reports are certified with a DOL-assigned 5 numeric PIN, issued to the primary contact ONLY, who is authorized to certify reports. The PIN serves as the grantee’s electronic signature and is to be safeguarded at all times.
A new password and PIN can be requested when there is a change to key contact or officials. Submit a written request to your assigned Federal Project Officer (FPO).
IMPORTANT: when certified, the grantee attests the report is true, complete, and accurate to the best of their belief and knowledge. Incomplete and inaccurate reports will be rejected until properly corrected.

10. Report Modification Reports can be modified to:
Correct previous cost or revenue data,
Correct errors when a report is rejected by the FPO and a notice is issued to the Primary Contact, and
Can be revised, as needed, after acceptance by DOL. The modification must be submitted before the next quarter’s report is accepted.
Contact your FPO if you find it necessary to modify an accepted report.

11. Accessing the Grantee Reporting System Website
Enter in the Internet browser window to access the Grantee Reporting System log-in page.
Bookmark this website!

12. Enter the 8 alpha character password to log-in to the report system.

13. Main Menu Selection
Select the button for the type of report to be submitted. For financial reports click the “FFR ETA” button.

14. Click the down arrow and
select “AB,Native Americans”

15. Current Reports Menu
The menu comprises current and archived reports in tables grouped by grant number. To locate the report to be submitted, review the document, report period, status and action columns; “open” reports have not yet been submitted.

16. Archived Reports Menu
Once the next quarters’ report is accepted the prior quarter report is archived. The status column provides information about archived reports.

17. ETA 9130 Financial Report Form
The report form is made up of different sections in which cost and revenue data is entered.
Instructions for each line are found on pages following the form, but can also be accessed by clicking each report’s line title, e.g.:
10.b. Cash Disbursements
10.g. Federal Share of Unliquidated Obligations
11.b. Employment Services Expenditures

18. ETA 9130 Report Header
Review boxes 2 (document no.) and 9 (report period) to confirm the correct report was selected for completion.

19. Report Header Detail Box 2 - Grant no. and Document no. (Fund Source).
Box 3 - Grantee address can be changed, notify assigned FPO in advance. Name must not be changed.
Box 5 - Grantee internal account number (optional entry).
Box 6 - Final report. Check Yes only if all grant funds have been received and expended for the report period.
Box 7 - Pre-selected for Accrual Accounting.
Box 8 - States the period of duration for fund source availability.
Box 9 - States the ending quarter for the report being submitted.

20. Section 10 - Transactions
The columns “Previous Period” and “This Period” are pre-programmed. No data entry or changes can be made to these columns.

21. Report Data
All ETA reports are completed on the basis of accrual accounting, as it provides current data on the status of obligated federal funds.
Accruals = cash disbursements + goods and services received, but not yet paid for.
Federal funds formally obligated for goods and services not received or paid are reported as Unliquidated Obligations.
All cost and revenue data is cumulative from the date funds were obligated by award or modification.

22. Section 10 – Transactions
Cumulative cost/revenue data is entered to the nearest penny in white cells of the Cumulative column. All blue cells are pre-filled or formula cells and cannot be changed.

23. Lines 10 a. b. and c.—Federal Cash
The report system pre-fills line 10.a with Federal cash received from the HHS-Payment Management System on.
On line 10.b. enter Federal cash disbursed as of the end of the quarter. This amount cannot be greater than Federal cash received on line 10.a.

24. Federal Expenditures/Unobligated Balance
On line 10.e. enter total expenditures, including accruals. Funds obligated for goods and services not received, or paid by quarter end are entered on line 10.g.-Unliquidated obligations.
The Unobligated balance, or remaining funds is system calculated on line 10.i.
Line 10.e. must equal the sum of lines 10.f, + 11.b., c., and d.

25. Lines 10.k., 10.l.--Recipient Share
Non-WIA and Non-federal funds expended for allowable WIA costs are reported on line 10. k. and l.
These “Stand-in” costs are referenced in Section 185(f) of the WIA Law and 20 CFR Section (c)(2) of the WIA regulations and recorded in grantee financial records.

26. Lines 10.o., 10.p., 10.q.--Program Income
Report all income earned on WIOA federal funds (e.g. income earned after expenses of a WIOA sponsored event. Earned income must first be expended on allowable program services and activities before drawing down additional federal funds.

27. 11. Additional Expenditure Data - 11.a. Other Federal Funds
All Federal funds (i.e., Pell, BIA, etc.) leveraged for the benefit of participants are reported on line 11.a.

28. Lines 11.b.,11.c.,11.d.--Additional Expenditure Data
Participant related expenditures for employment, training or other program services are entered on cost category lines 11. b., c., or d.
The sum of lines 11. b., c., d. plus 10.f (Admin) must equal the amount reported on line 10.e. Total Expenditures.

29. Section Remarks
Use box “12. – Remarks” to clarify or explain report content. For example, if cash-on-hand is reported, state the reason why it occurred, the date the cash was liquidated and steps taken to avoid a recurrence.

30. Section 13--Indirect Cost
Section 13 is completed only when a Final Report is submitted, and only if an approved Indirect Cost Rate Agreement was incorporated into the grant at award or by later modification. Enter data in column; if more than one IDC rate was used during the life of the fund source, click the “add another row” button to include information for another rate.

31. Section 14 -- Certification
This box attests the report is complete, and accurate to the best knowledge of the representatives authorized to certify the report for the grantee.

32. Saving a Report
The report must first be saved upon completion and each time changes are made to report data before certifying the report.

33. Report Saved Notice
After hitting the Save button, the system will issue a notice the report is saved and awaiting grantee certification.

34. Report Submission
To certify the report, reopen the saved report and enter the 5 digit numeric PIN, then hit the Submit button.

35. Successfully Submitted Report
When a report has been successfully submitted the following message will be issued.
Print this message and file it with the report.

36. FINAL Financial Report
A Final Financial Report is submitted once all federal funds have been received and disbursed, and the report states a 0.00 balance on line 10.i. (Unliquidated Balance of Federal Funds)
Be sure to check YES in Box 6/Final Report
After certifying a Final report, re-enter the report and click the link “Closeout” that will appear in Box 6
On the next screen that appears, enter the PIN to certify the report. This action notifies the Closeout unit the fund source is closed and no further reports will be submitted.

37. Report Review and DOL Action
The assigned Federal Project Officer will review a Certified report for accuracy and proper completion. The report will either be Accepted or Rejected.
Accepted Report: The system will not issue a notice once a report is Accepted. Check the On-line Report Systems’ menu of reports on the status of a report.

38. Report Review
Rejected Report: A system will notify the Primary Contact of a report’s Rejection and reason. Immediately review, correct and re-submit the report. Contact the assigned Federal Project Officer, if there are questions.
If a report has not been acted on, follow-up with the Federal Project Officer on the status of the report.

39. Delinquent Report
A report not submitted by the required due date is considered Delinquent. The DINAP DC office issue a letter to the WIOA Director and CEO that the report is delinquent.
If a report was submitted by the due date, but corrected and submitted after the due date, enter a remark on line 12 to note the original submission date and the date the report was corrected.
The assigned Federal Project Officer will contact the Program Director/Administrator to follow-up on a delinquent report and the status for submission.

40. Common Reporting
Errors / Omissions

41. Drawdown of Federal Funds WIOA Regulatory Guidance on Payments
Advance payments (draw downs) to a non-Federal entity (grantee) must be limited to the minimum amounts needed and be timed to be in accordance with the actual, immediate cash requirements of the non-Federal entity in carrying out the purpose of the approved program or project. Refer to Uniform Administrative Requirements 2CFR, Section (b)

42. Example #1 – Report Financial Data to the Penny
Cost and revenue data are reported to the nearest penny. Total expenditures should be $1,534,

43. Example #2 - Cash Disbursement Not Entered Federal Cash disbursement is missing. Report must be corrected to enter the amount on line 10.b. Disbursements may be equal to, or less than Federal Cash received but not greater. But should also be in relation to total expenditures entered on line 10.e.

44. Example #3 – Cash Receipts vs. Cash Disbursements vs
Example #3 – Cash Receipts vs. Cash Disbursements vs Federal Share of Expenditures
Line 10.a. and 10.b reports $515, in Federal Cash Received. However, line 10.e. reports total expenditures of $484, Line 10.b. will need to be corrected to correspond with total expenditures, resulting in cash-on-hand of $30, A remark will be entered on line 12 to explain the reason for the cash-on-hand and the date all cash-on-hand was disbursed.

45. Example #4 – Cash Receipts vs. Cash Disbursements vs
Example #4 – Cash Receipts vs. Cash Disbursements vs Federal Share of Expenditures
This report states $80, in accrued expenditures, $78,000 in Federal Cash Received, and only $77, in Cash Disbursed. Confirm with the finance office that the full amount of cash received was not disbursed. It may be that actual disbursement is the full $78,000.

46. Example #5 – Total Expenditures (10. e
Example #5 – Total Expenditures (10.e.) does not equal Administration (10.f.) + Program Costs (11.b./c./d.)
Total expenditures must equal the sum of lines 10.f. Administration + 11.b./c./d Program costs. Since costs were not reported in box 11the report is incomplete and requires correction and recertification.

47. QUESTIONS???

48. Technical Assistance
For questions or technical assistance contact your program’s assigned DOL-DINAP Federal Project Officer.
Maria Mendoza
Jennifer Whitmore
Craig Lewis
Duane Hall
Guy Suetopka