1. WIA ON-LINE FINANCIAL REPORTING ETA FORM 9130

2. This workshop reviews the procedures for submitting the DOL-WIA Financial Report ETA-9130. ON-LINE FINANCIAL REPORTING A sample of the form and instructions can be found at: http://www.doleta.gov/DINAP/cfml/wiaform.cfm

3. Grantees are required to report on the status of federal funds authorized by grant award. The report will mirror the grantee’s financial records on cash received, disbursements, funds obligated, unliquidated obligations, non- restricted funds expended for allowable costs, and income earned and/or generated on WIA funds. ETA Financial Report Form 9130

4. FINANCIAL SYSTEM REQUIREMENTS Requirements to administer a WIA - INA program are found in the WIA regulations of August 11, 2000, as amended at: http://www.doleta.gov/dinap/cfml/wiaregfinal.cfm 20 CFR Section 667.300; 20 CFR Section 667.300; 20 CFR Section 668.220 (c); 20 CFR Section 668.220 (c); 20 CFR Section 668.630; and 20 CFR Section 668.630; and 20 CFR Part 668, Subpart H 20 CFR Part 668, Subpart H

5. Reporting Requirements Regulatory and program requirements for Regulatory and program requirements for submission of financial reports are found at: submission of financial reports are found at: 20 CFR Section 667.300 (c); and 20 CFR Section 667.300 (c); and Training and Employment Notice 12-07 - Training and Employment Notice 12-07 - http://wdr.doleta.gov/directives/corr_doc.cfm?DOCN+2541

6. DOL Grantee Reporting System The ETA-9130 financial report is submitted using the on-line Grantee Reporting System at: www.etareports.doleta.gov www.etareports.doleta.gov www.etareports.doleta.gov The reporting system can be accessed using any The reporting system can be accessed using any computer with Internet access. computer with Internet access. Reporting instructions are found at the end of the Reporting instructions are found at the end of the report after accessing the on-line system. report after accessing the on-line system.

7. Accessing the Reporting System DOL issues an 8 alpha character Password to the primary and secondary contacts to access the Reporting System. These contacts are identified by the grantee and in most cases are staff responsible for completing the report.

8. Certifying the Report DOL issues a 5 numeric PIN to the primary contact only. The PIN serves as the grantee’s electronic signature to certify a report. The primary contact should be the person authorized by the grantee to certify reports. DOL issues a 5 numeric PIN to the primary contact only. The PIN serves as the grantee’s electronic signature to certify a report. The primary contact should be the person authorized by the grantee to certify reports. Safeguard the PIN at all times. Safeguard the PIN at all times. For security, grantees may request a new Password and PIN if there has been a change in grantee contacts. In this instance, submit a written request to your designated Federal Project Officer (FPO). For security, grantees may request a new Password and PIN if there has been a change in grantee contacts. In this instance, submit a written request to your designated Federal Project Officer (FPO).

9. Reporting Method Financial reports are prepared on a cumulative, accrual basis and submitted quarterly, 45 days following the end of a report period. Financial reports are prepared on a cumulative, accrual basis and submitted quarterly, 45 days following the end of a report period. Federal cash received and expended are reported on a cumulative basis from the date funds are obligated by grant award or modification. Federal cash received and expended are reported on a cumulative basis from the date funds are obligated by grant award or modification.

10. Report Modification A financial report can be modified to correct errors found after submission, but must be done before DOL’s acceptance of the next quarter’s report. A financial report can be modified to correct errors found after submission, but must be done before DOL’s acceptance of the next quarter’s report. Contact your FPO if you find it necessary to modify a report. Contact your FPO if you find it necessary to modify a report.

11. Quarter End DateDue Date March 31 05/15 June 30 08/14 September 30 11/14 December 31 02/14 A FINAL financial report is due 90 days after full expenditure of a fund source.

12. Grantee Reporting System Website www.etareports.doleta.gov/ Bookmark this website.

13. Enter the 8 alpha character password to Login to the report system.

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

15. Click the down arrow and select AB,Native Americans

16. Locate the report to be submitted from the Document, Report Period, and Status columns. Current Reports

17. Scroll down the screen to view Archived Reports. Archived reports are locked from modification, but can be viewed. Archived Reports

18. ETA Financial Report Form 9130

19. Review box 2 to ensure the correct report was selected for completion. Other boxes contain grant/grantee information ETA 9130 Report Header

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

21. Section 10 – Transactions Enter cumulative cost data in the non-shaded (white) cells of the Cumulative column only. All other cells are pre-filled or formula cells and cannot be changed.

22. Cumulative cash received from the HHS-Payment Management System is provided for reference and stated on line 10.a. Grantees enter the amount of federal cash disbursed on line 10.b. Section 10 a. b. & c. – Federal Cash

23. Total expenditures on line 10.e. must be the sum of lines 10.f, + 11.b., c., and d. Section 10 d – f Federal Expenditures/Obligations Funds obligated, and accrued, cumulative expenditures are stated or entered in this section of the report.

24. FINAL Financial Report Check YES in Box 6-Final report only when 1) all funds have been fully expended and lines 10.g and 10.i. reflect 0.00, and 2) all grant funds have been drawn down in which case lines 10.a and 10.d will be equal. After submitting the report, re-enter the report and click on the word “Closeout” that will appear in Box 6. This action notifies the Closeout Unit the fund source is closed. When a FINAL report has been submitted no further reports are needed When a FINAL report has been submitted no further reports are needed.

25. Section 10 - Recipient Share In the Recipient Share section report non-restricted (non- WIA/non-federal) funds expended for allowable WIA costs. These costs are recorded as Stand-in Costs in grantee financial records. Review 20 CFR Section 667.300(c)(2) of the WIA regulations on Stand-in costs.

26. Section 10 Lines o., p., q. Program Income In this section grantees enter any and all Income earned on WIA federal funds, such as interest from in interest bearing account. Income must be expended soon after receipt on allowable program services and activities.

27. Section 11 – Additional Expenditure Data Federal funds leveraged for the benefit of participants, and cumulative, accrued participant expenditures are reported in this section. The sum of lines 11. b., c., d. plus 10.f (Admin) must equal the amount reported on line 10.e.

28. Section 12 – Remarks Enter Remarks to clarify or explain report content, i.e., the reason why a grantee had excess cash-on-hand on line 10.c., and the date the cash was liquidated.

29. Section 13 - Certification The name of the primary contact authorized to certify the report is shown. This person has sole responsibility for entering the PIN to Certify the report.

30. Report Action – Saving a Report Save the Report after completion, and each time changes are made to data.

31. After hitting the Save button the system notifies the grantee the Report is saved and awaiting Grantee certification, which is to enter the 5 numeric PIN. Saved Report Notice

32. Report Action - Submission Once a saved report is ready to be submitted the Primary Contact can re-enter the report, enter the PIN then hit the Submit button.

33. Upon successful submission of the report the on- line report system will issue the following message to confirm submission. Print this message and file with the report.

34. Report Review and DOL Action Rejected Report: The Primary Contact is notified by system e-mail when a report is Rejected and the reason for Rejection. The report should be immediately reviewed, corrected and re-submitted. Any questions are to be directed to the Federal Project Officer. The assigned Federal Project Officer will review a Certified report for accuracy and proper completion. The report will either be Accepted or Rejected.

35. Report Review and Acceptance Accepted Report: The EBSS will not issue notice when a report is Accepted. Grantee’s should check the On-line Report Systems’ list of current reports for a status of the report. If a report has not been acted on, a grantee can follow-up with the Federal Project Officer on the status of the report.

36. Delinquent Report A report not submitted by the required due date is considered Delinquent. The INAP DC office will issue a letter notifying the grantee the report is delinquent. The Federal Project Officer will also follow-up with the Program Director/Administrator on the reports delinquent status.

37. Common Reporting Errors / Omissions

38. Example #1 - Cash Disbursement Not Entered Federal Cash disbursed was not entered on line 10.b. Federal Cash disbursements can be either equal to or less than Federal Cash received, but not greater than Cash received.

39. Cash Disbursements of $515,639.21 as entered on line 10.b. is incorrect. Total expenditures are $484,661.38. This amount is entered on line 10.b. This will result in $30,977.83 cash on hand. Explain the reason for cash- on-hand and the date cash was disbursed in Section 13-Remarks. Example #2 – Cash Receipts vs. Cash Disbursements vs. Federal Share of Expenditures

40. WIA Regulatory guidance on Cash Receipts per 20 CFR Section 668.860: “INA grantees must draw down funds only as they actually need them.” WIA funds can be requested electronically with transfers occurring in 24 hours. This availability provides grantees with the opportunity to supplement an initial request in the event additional cash need is determined.

41. Example #3 – Cash Receipts vs. Cash Disbursements vs. Federal Share of Expenditures On lines 10.a. and b., grantees report on Federal cash received and disbursed, only. Line 10.b-Cash Disbursements is incorrect. Since $78,000 in federal cash was received and there were $80,714.33 in total expenditures, then the full $78,000 of cash received was disbursed and will be entered on line 10.b.

42. Example #4 – Total Expenditures on Line 10.e. does not equal Administration (10.f.) + Program Costs (11.a/b/c) Expenditures were $43,177, but only Administrative costs of $10,378 were reported, no cumulative entries were reported on lines 11.a, b and c.

43. Example #4 – Report financial data to the Penny Data is reported to the penny on the 9130 report form. Grant closeout requires that cash receipts, disbursements, cost and income be reported to the penny on all reports.

44. QUESTIONS ???

45. Technical Assistance Andrea Brown202-693-3736brown.andrea.t@dol.gov brown.andrea.t@dol.gov Dawn Anderson202-693-3745anderson.dawn@dol.gov anderson.dawn@dol.gov Craig Lewis202-693-3384lewis.craig@dol.gov lewis.craig@dol.gov Duane Hall972-850-4637hall.duane@dol.gov hall.duane@dol.gov Sibert Seciwa415-625-7987seciwa.si@dol.gov seciwa.si@dol.gov Guy Suetopka415-625-7988suetopka.guy@dol.gov suetopka.guy@dol.gov Contact the DOL Federal Project Officer assigned to monitor your WIA grant for technical assistance.