WIA ON-LINE WIA ON-LINE FINANCIAL FINANCIAL REPORTINGREPORTING

ETA FORM 9130ETA FORM 9130

This workshop reviews the procedures for This workshop reviews the procedures for submitting the DOL-WIA Financial Report submitting the DOL-WIA Financial Report ETA-9130.ETA-9130.

ON-LINE FINANCIAL ON-LINE FINANCIAL REPORTINGREPORTING

A sample of the form and instructions can be A sample of the form and instructions can be found at:found at:

http://www.doleta.gov/DINAP/cfml/wiaform.cfmhttp://www.doleta.gov/DINAP/cfml/wiaform.cfm

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 9130ETA Financial Report Form 9130

FINANCIAL SYSTEM REQUIREMENTSFINANCIAL SYSTEM REQUIREMENTS

Requirements to administer a WIA - INA program Requirements to administer a WIA - INA program are found in the WIA regulations of August 11, are found in the WIA regulations of August 11, 2000, as amended at:2000, as amended at:

http://www.doleta.gov/dinap/cfml/wiaregfinal.cfmhttp://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 H20 CFR Part 668, Subpart H

Reporting RequirementsReporting Requirements

Regulatory and program requirements forRegulatory and program requirements for submission of financial reports are found at:submission of financial reports are found at:

20 CFR Section 667.300 (c); and20 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

DOL Grantee Reporting SystemDOL Grantee Reporting System

The ETA-9130 financial report is submitted using The ETA-9130 financial report is submitted using the on-line Grantee Reporting System at:the on-line Grantee Reporting System at:

www.etareports.doleta.gov

The reporting system can be accessed using anyThe reporting system can be accessed using any

computer with Internet access.computer with Internet access.

Reporting instructions are found at the end of theReporting instructions are found at the end of the

report after accessing the on-line system.report after accessing the on-line system.

Accessing the Reporting System Accessing the Reporting System

DOL issues an 8 alpha character Password to DOL issues an 8 alpha character Password to the primary and secondary contacts to access the primary and secondary contacts to access the Reporting System.the Reporting System.

These contacts are identified by the grantee These contacts are identified by the grantee and in most cases are staff responsible for and in most cases are staff responsible for completing the report.completing the report.

Certifying the ReportCertifying the Report

DOL issues a 5 numeric PIN to the primary contact DOL issues a 5 numeric PIN to the primary contact onlyonly. . The PIN serves as the grantee’s electronic signature to The PIN serves as the grantee’s electronic signature to certify a report. The primary contact should be the certify a report. The primary contact should be the person authorized by the grantee to certify reports.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 For security, grantees may request a new Password and

PIN if there has been a change in grantee contacts. In PIN if there has been a change in grantee contacts. In this instance, submit a written request to your designated this instance, submit a written request to your designated Federal Project Officer (FPO).Federal Project Officer (FPO).

Reporting MethodReporting Method

Financial reports are prepared on a cumulative, Financial reports are prepared on a cumulative, accrual basis and submitted quarterly, 45 days accrual basis and submitted quarterly, 45 days following the end of a report period.following the end of a report period.

Federal cash received and expended are Federal cash received and expended are reported on a cumulative basis from the date reported on a cumulative basis from the date funds are obligated by grant award or funds are obligated by grant award or modification.modification.

Report ModificationReport Modification

A financial report can be modified to correct A financial report can be modified to correct errors found after submission, but must be errors found after submission, but must be done before DOL’s acceptance of the next done before DOL’s acceptance of the next quarter’s report.quarter’s report.

Contact your FPO if you find it necessary to Contact your FPO if you find it necessary to modify a report.modify a report.

Quarter End DateQuarter End Date Due DateDue Date

March 31March 31 05/15 05/15

June 30June 30 08/14 08/14

September 30September 30 11/14 11/14

December 31December 31 02/14 02/14

A FINAL financial report is due 90 days after full A FINAL financial report is due 90 days after full expenditure of a fund source.expenditure of a fund source.

Grantee Reporting System WebsiteGrantee Reporting System Website

www.etareports.doleta.gov/

Bookmark this website.

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

Main Menu SelectionMain Menu Selection

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

Click the down arrow and

select AB,Native Americans

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

Current ReportsCurrent Reports

Scroll down the screen to view Archived Reports.Scroll down the screen to view Archived Reports.

Archived reports are locked from modification, but Archived reports are locked from modification, but can be viewed.can be viewed.

Archived ReportsArchived Reports

ETA Financial Report Form 9130ETA Financial Report Form 9130

Review box 2 to ensure the correct report was selected for completion. Review box 2 to ensure the correct report was selected for completion. Other boxes contain grant/grantee informationOther boxes contain grant/grantee information

ETA 9130 Report Header

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

Section 10 – TransactionsEnter 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.

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

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/ObligationsFunds obligated, and accrued, cumulative expenditures are stated or entered in this section of the report.

FINAL Financial ReportCheck YES in Box 6-Final report only when 1) all funds have been 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 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 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 equal. After submitting the report, re-enter the report and click on the word “word “CloseoutCloseout” that will appear in Box 6. This action notifies the ” that will appear in Box 6. This action notifies the Closeout Unit the fund source is closed.Closeout Unit the fund source is closed.

When a FINAL report has been submitted no further reports are neededWhen a FINAL report has been submitted no further reports are needed.

Section 10 - Recipient ShareIn 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.

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.

Section 11 – Additional Expenditure DataSection 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.

Section 12 – RemarksSection 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.

Section 13 - CertificationSection 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.

Report Action – Saving a ReportReport Action – Saving a Report

Save the Report after completion, and each time changes are made to data.

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

Report Action - SubmissionReport 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.

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.

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.

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.

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.

Common ReportingErrors / Omissions

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.

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

WIA Regulatory guidance on Cash Receiptsper 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.

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.

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.

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.

QUESTIONS ???QUESTIONS ???

Technical AssistanceTechnical Assistance

Andrea BrownAndrea Brown 202-693-3736202-693-3736 brown.andrea.t@dol.govDawn AndersonDawn Anderson 202-693-3745202-693-3745 anderson.dawn@dol.govCraig LewisCraig Lewis 202-693-3384202-693-3384 lewis.craig@dol.govDuane HallDuane Hall 972-850-4637972-850-4637 hall.duane@dol.govSibert SeciwaSibert Seciwa 415-625-7987415-625-7987 seciwa.si@dol.govGuy SuetopkaGuy Suetopka 415-625-7988415-625-7988 suetopka.guy@dol.gov

Contact the DOL Federal Project Officer assigned to Contact the DOL Federal Project Officer assigned to monitor your WIA grant for technical assistance.monitor your WIA grant for technical assistance.