Training and Employment Guidance Letter

CLASSIFICATION
EMPLOYMENT AND TRAINING ADMINISTRATION
ADVISORY SYSTEM
U.S. DEPARTMENT OF LABOR
Washington, D.C. 20210

Financial Reporting
CORRESPONDENCE SYMBOL

OMAS/OGM
DATE

ADVISORY: TRAINING AND EMPLOYMENT GUIDANCE LETTER NO.
TO:

STATE WORKFORCE AGENCIES
STATE WORKFORCE ADMINISTRATORS
STATE WORKFORCE LIAISONS
STATE AND LOCAL WORKFORCE BOARD CHAIRS AND DIRECTORS
ALL DIRECT ETA GRANT RECIPIENTS

FROM:

PORTIA WU
Assistant Secretary

SUBJECT:

Revised ETA-9130 Financial Report, Instructions, and Additional Guidance

1. Purpose. To inform the workforce system of updates to the Employment and Training
) 9130 Financial Report and Instructions (hereafter referred to as
ETA-9130 or 9130), and to provide information and additional guidance regarding new and
revised reporting requirements. The 9130 reporting instructions are the primary sources for
detailed instructions to complete and submit financial reports, and this Training and
Employment Guidance Letter (TEGL) should be used as a supplemental resource. The
appropriate program rules, regulations, and terms and conditions of the grant award may also
contain specific reporting guidelines. Therefore, this TEGL does not contain information
about all sections or line items on the 9130; rather it only covers areas where additional
clarification or guidance will help ensure consistent and accurate financial reporting.
2. References.
Workforce Innovation and Opportunity Act (WIOA) (Pub. L. 113-128) Titles I, III, and
V, as amended
2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, Final Rule
2 CFR Part 2900, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, Final Rule
One-Stop Comprehensive Financial Management Technical Assistance Guide (TAG)
Part II
Training and Employment Guidance Letter (TEGL) No. 8-15, Second Title I WIOA Youth
Program Transition Guidance
TEGL 23-14, Workforce Innovation and Opportunity Act (WIOA) Youth Program
Transition
RESCISSIONS
TEGL No. 13-12

EXPIRATION DATE
Continuing

TEGL 26-14, Workforce Innovation and Opportunity Act Transition Authority for
Flexible Use of State Rapid Response Funds
TEGL 15-14, Implementation of New Uniform Guidance Regulations
TEGL 12-14, Allowable Uses and Funding Limits of Workforce Investment Act (WIA)
Program Year (PY) 2014 funds for Workforce Innovation and Opportunity Act (WIOA)
Transitional Activities
3. Background. ETA awards approximately $8 billion in formula and discretionary awards
each year to an average of 1,000 recipients. Financial reports for each of these awards must
be submitted quarterly on the ETA-9130 Financial Report. ETA awards include but are not
limited to: (1) State Employment Security Agencies which are comprised of three
components: Wagner-Peyser Employment Service, Unemployment Insurance program, and
Trade Adjustment Assistance (TAA) program grants; (2) Workforce Innovation and
Opportunity Act (WIOA) Youth, Adult, and Dislocated Worker (DW) programs; (3)
National Farmworker Jobs Program (NFJP); (4) Indian and Native American programs; (5)
the Senior Community Service Employment Program; (6) awards authorized under section
169 of WIOA; and (7) H-1B Job Training awards.
Financial reporting requirements for Federal grants prescribed by the Office of Management
and Budget (OMB) have changed with the implementation of the Uniform Guidance at 2
CFR Part 200 including
) approved exceptions at 2 CFR
Part 2900. ETA requires that recipients of Federal awards report on an accrual basis. These
changes affect both the ETA-9130 reporting form and its instructions. However, the changes
brought about by the Uniform Guidance do not affect the collection burden on recipients, but
rather only update certain key terms and definitions.
Additionally, with the passage of WIOA, there are numerous new statutory requirements that
impact financial reporting, including but not limited to new and/or revised limitations and
baselines that require the addition of new reporting line items and modification of existing
reporting line items on ETA-9130 Financial Reports. Other reporting line items have been
added and/or removed in an effort to streamline Federal financial reporting and make the
9130 more closely resemble the SF-425 (OMB 0348-0061) which is the standard financial
reporting form for Federal grant recipients.
4. Financial Reporting Process. The process to certify and submit the financial reports remain
mostly unchanged. ETA requires all grant recipients to submit ETA-9130 Financial Reports
electronically through an on-line reporting system at www.etareports.doleta.gov.
A. Password and PIN Assignments
The filing of the ETA-9130 forms requires recipients to certify and submit the reports. A
recipient obtains access to the online financial reporting system through the use of a
password and PIN. Passwords and PINs should be obtained immediately upon receipt of
the grant award. A request for a password and PIN must be submitted via e-mail to
[email protected]. Passwords and PINs are sent to the primary contact person

2

via e-mail. The Financial Reporting Access Request Document is available on
official Website at http://www.doleta.gov/grants/financial_reporting.cfm.
correct. To request changes to the certifying official, you must send an e-mail to
[email protected] with the grant agreement numbers (affected by the change),
grant recipient name, primary contact name, contact phone number, and contact e-mail
address. Please indicate in the change request if the request is a name change only or a
new password and PIN is also needed.
B. Report Submission
Report submission is a three step process:
1. Data Entry The secondary contact person, designated by the recipient organization,
is responsible for entering the required data on the ETA-9130, using the password.
Most often, the secondary contact person is a designated finance/reporting person
with a limited role in program/grant implementation. In these instances, it may be
necessary for the secondary contact person to collaborate with applicable staff
responsible for program/grant implementation (and/or reporting) to facilitate
complete and accurate financial reporting. This applies particularly when recipients
accounting systems are on a cash basis as described in the Reporting Requirements
section of this TEGL.
2. Data Certification The primary contact person, the designated authorized official
in the recipient organization, is responsible for certifying the accuracy of the data by
entering the PIN. The grant recipient is responsible for ensuring that the designated
authorized official is a current employee. The PIN takes the place of a signature to
certify the data and submission date.
3. Data Acceptance ETA staff is responsible for reviewing the certified ETA-9130,
communicating with recipients, as necessary, and accepting the report within 10
business days after report certification. If a modification is required, the certification
and acceptance processes must be repeated.
If there is a rejection of a report, a reason for the rejection must be entered in section
12, Remarks, by the ETA reviewer. The reviewer must notify the recipient regarding
the 9130 rejection. The recipient revises the 9130 based on the information provided
by the reviewer in the Remarks section. The recipient re-certifies and re-submits the
9130 for acceptance. The recipient must inform the Regional Office or Federal
Project Officer (FPO) after any re-certification and re-submission of a 9130.
C. Reporting Requirements
Financial reports are due no later than 45 calendar days after the end of each quarter,
unless otherwise specified in reporting instructions. A report must be submitted for each
3

subaccount listed in the Notice of Award (NOA) document. All financial data must be
reported based on the accrual basis of accounting and be cumulative by fiscal year of
appropriation through the entire period of performance (POP). Recipients are not
required to convert their accounting system, if it is not on an accrual basis. Instead,
reports and accrual information must be developed through best estimates based on an
analysis of the documentation on hand.
For Quarters Ending

Financial Reports Due Dates

March 31
June 30
September 30
December 31

May 15
August 14
November 14
February 14

The deadlines for ETA-9130 submissions do not change, even in instances when the
reporting due date falls on a weekend or holiday. The on-line reporting system is
available 24 hours a day, 7 days a week, and reports can be submitted in advance of the
due date. However, technical support is only available Monday through Friday.
The quarter in which financial reporting begins is based on the effective date listed on the
NOA, and is independent of the date on which the NOA is signed by the Grant Officer.
Examples of due dates for initial 9130 reports are:
NOA Effective
Date
7/1/15
10/1/15
8/1/16

NOA Date
Signed
7/1/15
12/28/15
9/28/16

Initial Reporting
Quarter End Date
9/30/15
12/31/15
9/30/16

Initial Report
Due Date
11/14/15
2/14/16
11/14/16

Quarterly financial reports are locked once ETA has accepted reports for two successive
quarters. Once reports are locked, additional adjustments may be made only in limited
circumstances and with approval from ETA. The reports are cumulative, so any minor
adjustments should be made to the next submitted report with an explanation of the
change in the Remarks section.
At the end of a grant, two reports must be submitted:
1. The Final 9130 report must be submitted no later than 45 calendar days after the
reporting period in which the grant period of performance expires or all funds are
expended, whichever comes first. The Final 9130 report must be indicated by
the reporting line item 6, Final Report.
2. The Closeout 9130 report must be submitted no later than 90 calendar days after the
expiration of the grant period of performance. The Closeout 9130 Report must be
completed in addition to the Final 9130 report. It becomes accessible online after
submission of the Final 9130 report at which time a link to the closeout system will

4

also appear. The closeout package can be accessed via the following URL:
https://www.etareports.doleta.gov/CFDOCS/grantee_prod/reporting/index.cfm.
Example of due dates for Final and Closeout 9130 reports are listed below:
Grant POP
7/1/15 6/30/18
10/1/15 9/30/18
8/1/16 7/31/17

All Funds
Expended or
POP Expired
6/30/18

9/30/18
1/6/17

Final Reporting
Quarter End
Date
6/30/18
9/30/18
3/31/17

Final Report
Due Date
8/14/18
11/14/18
5/15/17

Closeout
Report
Due Date*
9/28/18
12/29/18
10/29/17

* Closeout 9130 reports are due 90 calendar days after the expiration of the POP regardless of whether
funds are expended prior to that date.

Please contact your FPO for assistance with completing the 9130 reports, including the
Final 9130 report. For questions regarding the Closeout 9130 report, please consult the
Closeout Specialist assigned to the award. Technical assistance with the on-line
reporting system should be directed to the Grantee Reporting System helpdesk at:
[email protected]. For more information regarding grant closeout, please
visit: http://www.doleta.gov/grants/grant_closeout.cfm.
5. Overall Changes. The list below provides a summary of the overall, significant ETA-9130
report changes. For a comprehensive account of all changes, please refer to the ETA-9130
form and its instructions which are available at:
http://www.doleta.gov/grants/financial_reporting.cfm. Changes to program specific 9130
reports are outlined in item 6 below.
A. Report Names
An alphanumerical character has been assigned to the individual progr
Reports for clarity and better distinction.

ETA-9130

Basic ETA-9130
Statewide Youth ETA-9130 (A)
Local Youth ETA-9130 (B)
Statewide Adult ETA-9130 (C)
Local Adult ETA-9130 (D)
Statewide Dislocated Workers ETA-9130 (E)
Local Dislocated Workers ETA-9130 (F)
National Dislocated Worker Grants ETA-9130 (G) NEW
Statewide Rapid Response ETA-9130 (H)
Employment Services and Unemployment Insurance ETA-9130 (I)
National Farmworker Jobs Program ETA-9130 (J)
Senior Community Service Employment Program ETA-9130 (K)

5

Indian and Native American Program ETA-9130 (L)
Trade Adjustment Assistance Program ETA-9130 (M)
B. Conformance to Federal Financial Report SF-425
WIOA promotes accountability and transparency. To assist in this effort, ETA attempted
to streamline Federal financial reporting by bringing 9130 requirements as close as
possible to the already existing SF-425 report.
In an effort to alleviate reporting burden, Recipient Share of Unliquidated Obligations
and Recipient Share of Obligations have been removed and are no longer reporting
requirements on the 9130.
New lines for Indirect Expenditures reporting have been added to all 9130s, with the
exception of the Local Youth (B), Local Adult (D), and Local Dislocated Workers (F)
reports. Additional information on the tracking and reporting of indirect expenditures
can be found in the Uniform Guidance at 2 CFR Part 200. The following should be
considered for these reporting line items:
those costs incurred for a
common or joint purpose benefitting more than one cost objective, and not readily
assignable to the cost objectives specifically benefitted, without effort
ts may
be indirect costs, the two must not be generally equated. Indirect Expenditures,
reported on lines 13a 13h, are a portion of the Total Administrative
Expenditures reported on line 10f. (For more information regarding the Total
Administrative Expenditures reporting line item, please refer to item 7. A. below.)
Recipients only need to fill out the new Indirect Expenditure lines at 13a h in
their submission of the Final 9130 report.
Direct grant recipients that have approved negotiated indirect cost rates must
complete this section and itemize the rates and costs charged to the grant for the
entire period of performance on the Final 9130 report.
Recipients that are subject to a statewide cost allocation plan (SWCAP) do not
have to complete this section.
Only indirect expenses incurred by the recipient receiving direct awards from
ETA must be reported; indirect costs incurred by subrecipients are not included
on line item 13a-h.
Multiple values may be entered in each Indirect Expenditure reporting line item
(13a-h) for instances in which more than one rate applies to the applicable grant
period of performance.

6

6. Changes to Individual ETA-9130 Financial Reports.
A. WIOA Program
New National Dislocated Worker Grants Report ETA-9130 (G)
Due to the programmatic requirements in WIOA, a new report has been created for
National Dislocated Worker Grants. Effective with the quarter ending on September 30,
2016, all National Dislocated Worker Grant funds (including those awarded under the
Workforce Investment Act National Emergency Grants) must be reported in this new
form, in compliance with applicable program rules, regulations, and/or grant award terms
and conditions.
The National Dislocated Worker Grants 9130 (G) varies from the Basic 9130 in that it
contains the following two additional reporting line items in section 11, Additional Data
Required:
Transitional Jobs Expenditures
WIOA sec. 134 (d)(5) sets an expenditure cap of ten percent of the amount of
Federal funds allocated to a local area to carry out the Adult and DW programs
for a program year or grant period on Transitional Jobs Expenditures. Because
the National Dislocated Worker Grants program is so closely related to the Adult
and DW programs, ETA has chosen to also apply this requirement to expenditures
for transitional jobs under National Dislocated Worker Grants. Transitional Jobs
subject to this cap are: 1) time-limited work experiences that are subsidized and
are in the public, private, or nonprofit sectors for individuals with barriers to
employment who are chronically unemployed or have an inconsistent work
history; 2) combined with comprehensive employment and supportive services;
and 3) designed to assist eligible participants to establish a work history,
demonstrate success in the workplace, and develop the skills that lead to entry
into and retention of unsubsidized employment.
Training Expenditures
This line item should consider all costs for training, including, but not limited to,
tuition, books, tools, etc., as applicable. All forms of training must be accounted
for, including but not limited to occupational skills training, high school
equivalency (GED/HiSET/TASC) training, and on-the-job training (OJT).
New WIOA Statewide and Local ETA-9130 Forms
(E), (F), and (H):

ETA-9130 (A), (B), (C), (D),

It is important to note that, for reporting under WIOA Title I formula grants, the level of
the report (that is, statewide versus local) determines what data should be reported. With

7

the exception of reporting line item 10a., Cash Receipts, local reports are the aggregate of
data collected by the State and reported by local areas in their official accounting records.
WIOA Statewide Reports

ETA-9130 (A), (C), (E), and (H):

Out-of-School Youth Funds Expended on Direct Services
A new reporting line item for Out-of-School Youth Funds Expended on Direct
Services was added to the Statewide Youth ETA-9130 (A) in accordance with
WIOA sec. 129 (a)(4)(A), which requires that a minimum of seventy-five percent
of statewide and local youth funds respectively must be expended to provide
youth workforce investment activities for out-of-school youth. (Local out-ofschool youth funds are reported separately on the Local Youth ETA-9130 (B)).
For more information regarding Title I youth formula funds, the activities
associated with the implementation of WIOA, and expenditure rate requirements
and calculations, please refer to TEGL 23-14, Workforce Innovation and
Opportunity Act (WIOA) Youth Program Transition, and TEGL 8-15, Second
Title I WIOA Youth Program Transition Guidance.
In-School Youth Funds Expended on Direct Services
Since WIOA sec. 129 (a)(4)(A) requires that a minimum of seventy-five percent
of statewide and local youth funds respectively must be expended to provide
youth workforce investment activities for out-of-school youth, in-school youth
expenditures must be collected in order to determine the total percentage of outof-school youth funds expended. (Local in-school youth funds are reported
separately on the Local Youth ETA-9130 (B)). The calculation to determine outof-school youth expenditures is out-of-school youth expenditures divided by inschool plus out-of-school youth expenditures (OSY ÷ (ISY + OSY)). A new InSchool Youth Funds Expended on Direct Services reporting line item was added
to the Statewide Youth ETA-9130 (A) accordingly.
Rapid Response Funds Expended on Other Statewide Programs
A new Rapid Response Funds Expended on Other Statewide Programs reporting
line item was added to the Statewide Rapid Response ETA-9130 (H) report in
accordance with WIOA sec. 134 (a)(2)(A)(ii), which stipulates that Rapid
Response funds that remain unobligated after the first program year for which
such funds were allotted, may be used by the Governor to carry out statewide
activities authorized under WIOA sec. 134 (a)(2)(B) or WIOA sec. 134 (a)(3)(A).
WIOA Local Reports

ETA-9130 (B), (D), and (F):

Work Experience Expenditures
A new reporting line item for Work Experience Expenditures was added to the
Local Youth ETA-9130 (B) in accord with WIOA sec. 129 (c)(4), which requires
that a minimum of twenty percent of Federal funds allocated to a local area to
carry out the local youth program for a program year must be expended on work

8

experience activities. Activities to be considered in this reporting line item are
paid and unpaid work experiences for both in-school and out-of-school youth that
have as a component academic and occupational education. This may include
summer employment opportunities and other employment opportunities available
throughout the school year, pre-apprenticeship programs, internships and job
shadowing, and OJT opportunities (WIOA sec. 129 (c)(2)(C)). See TEGL 8-15,
Second Title I WIOA Youth Program Transition Guidance for additional
information.
Pay-for-Performance Contract Expenditures*
A new Pay-for-Performance Contract Expenditures reporting line item was added
to the Local Youth (B), Local Adult (D), and Local Dislocated Workers (F) 9130
reports in accord with WIOA sec. 129 (c)(1)(D) and WIOA sec. 134
(d)(1)(A)(iii). Not more than ten percent of the amount of Federal funds allocated
to a local area may be reserved and used for pay-for-performance contract
strategies. Additional guidance and technical assistance on the topic of pay-forperformance contract strategies is forthcoming.
Federal Share of Unliquidated Obligations for Pay-for-Performance Contracts
It is necessary to identify the unliquidated obligations because WIOA sec. 189
(g)(2)(D) stipulates that funds for pay-for-performance contracts remain available
until expended. Consequently, this new reporting line item was added to the
Local Youth (B), Local Adult (D), and Local Dislocated Workers (F) 9130
reports. The funds reported in this line item are a portion of the funds reported in
the pre-existing reporting line item 10g, Federal Share of Unliquidated
Obligations. Additional guidance and technical assistance on the topic of pay-forperformance contract strategies is forthcoming.
Transitional Jobs Expenditures*
A new Transitional Jobs Expenditures reporting line item was added to the Local
Adult (D) and Local Dislocated Workers (F) 9130 reports in accord with WIOA
sec. 134 (d)(5), which sets an expenditure cap for this service strategy of ten
percent of the amount of Federal funds allocated to a local area to carry out the
Adult and DW programs for a program year. The transitional jobs covered by this
cap are: 1) time-limited work experiences that are wage-paid and subsidized, and
are in the public, private, or nonprofit sectors for individuals with barriers to
employment who are chronically unemployed or have an inconsistent work
history; 2) to be combined with comprehensive employment and supportive
services; and 3) are designed to assist eligible participants to establish a work
history, demonstrate success in the workplace, and develop the skills that lead to
entry into and retention of unsubsidized employment.
Incumbent Worker Training Expenditures*
A new Incumbent Worker Training Expenditures reporting line item was added to
the Local Adult and Local Dislocated Workers 9130 reports in accord with WIOA
sec. 134 (d)(4)(A)(i), which sets a cap for these expenditures of twenty percent of
9

the amount of Federal funds allocated to a local area to carry out the Adult and
DW programs for a program year.
*Note: WIOA sections 134 (d)(1)(A)(iii), 134 (d)(4)(A)(i), and 134 (d)(5) allow
a local area to combine their Local Adult and Local Dislocated Worker
allocations to meet the specified expenditure cap for each of the following
activities: Pay-for-Performance Contracts, Transitional Jobs, and Incumbent
Worker Training. For example, a local area receives $1.5 million in Adult funds
and $1.0 million in DW funds. It may use up to $250,000 (10% of the total) for
Transitional Jobs.
Expenditure rates are calculated by dividing the sum of the cumulative
expenditures for each applicable reporting line item for both the Local Adult and
Local DW fund streams by the sum of the Total Federal Funds Authorized for the
Local Adult and Local DW fund streams.
Example for Transitional Jobs Expenditure Rate Calculation:
Sum of all PY and FY Local Adult Transitional Jobs Expenditures (11f entries)

+
Sum of all PY and FY Local DW Transitional Jobs Expenditures (11f entries)

÷
Sum of all PY and FY Local Adult Total Federal Funds Authorized (10d entries)

+
Sum of all PY and FY Local DW Total Federal Funds Authorized (10d entries)

For the Local Youth allocations, the cap for Pay-for-Performance contracts is
tabulated separately from the Local Adult and Local DW allocations.
B. Other Programs
New Reporting Line Items

ETA-9130 (J) and (M)

NFJP Supportive Services Expenditures
Supportive services are outlined in WIOA sec. 167 (d) as an allowable
expenditure for eligible migrant and seasonal farmworkers. Program costs, which
are all other costs not defined as administrative (WIOA sec. 3 (1)), must be
classified and reported in the following categories:
Related assistance (including emergency assistance);
Supportive services; and
All other program services.
10

Therefore, a new Supportive Services Expenditures reporting line item was added
to the National Farmworker Jobs Program ETA-9130 (J) report.
TAA Training Expenditures
A new Training Expenditures reporting line item was added to the Trade
Adjustment Assistance Program ETA-9130 (M). Training expenditures comprise
the most substantial and important expenditure type of TAA program funds. The
amount of funds expended on training services factors significantly in the formula
required by regulations for determining annual funding allocations to states (20
CFR 618.910 through 618.940). The addition of this data point reduces the effort
required under the current collection by eliminating the need to isolate this
information after the fact, which creates burden on states for the purposes of
auditing and validation procedures. Sec. 249B (b)(6)(B) of the Trade Act
the payments to the States to carry out sections 235 through 238 used for training
20 CFR 617.61 provides authority to collect data from states regarding
activity for TAA, requiring that state agencies administering the TAA program
studies as the Secretary determines are necessary or appropriate for carrying out
7. Additional Guidance Regarding Pre-Existing Reporting Line Items.
A. ETA-9130 Section 10, Transactions
10a Cash Receipts
The amount entered in line 10a must not exceed the Total Federal Funds Authorized in
line 10d.
For Local Youth (B), Local Adult (D), and Local Dislocated Workers (F) 9130 reports,
Cash Receipts reported should reflect the
to be disbursed to local
areas to pay for allowable Local Youth, Adult, and Dislocated Workers costs associated
with the funding authority identified on Line 10d (Total Federal Funds Authorized).
10b Cash Disbursements
The amount entered in line 10b must not exceed the Cash Receipts identified on line 10a.
At the recipient level, the term disbursement means the transfer of funds from the
recipient to a subrecipient or other payee, commonly by cash, check, voucher, or credit
card payment. Disbursements at the recipient level include electronic transfers of cash to
a subrecipient organization and payments to contractors for goods and services.
Examples of disbursements at the Federal level are on-line transfers to recipients through
the HHS-PMS system.

11

For Local Youth (B), Local Adult (D), and Local Dislocated Workers (F) 9130 reports,
Cash Disbursements means cash disbursed by local areas from the cash received from the
State.
10c Cash on Hand
States must adhere to the rules for transferring funds between the Federal government
and States for Federal assistance programs in accordance with 31 CFR 205. In
accordance with 2 CFR 200.305, all recipients must minimize the amount of time
between drawdowns and disbursements. An explanation for the excess cash on hand
amount must be provided in the Remarks section of the financial report, as appropriate.
10d Total Federal Funds Authorized
The Total Federal Funds Authorized for the WIOA Statewide Youth (A), Statewide
Adult (C), Statewide Dislocated Workers (E), Statewide Rapid Response (H), Local
Youth (B), Local Adult (D), and Local Dislocated Workers (F) 9130 reports are not
prefilled, but are components of
NOAs that are issued for the WIOA Youth,
Adult, and Dislocated Workers funding streams respectively.
10e Federal Share of Expenditures
expenditures
34. The amount
entered in line 10e must not exceed the Total Federal Funds Authorized in line 10d.
The total amount of expenditures reported on line 10e should generally exceed (because
of the amount of accruals), and should not be less than, the amount reported in Cash
Disbursements (10b). If ETA reviewers observe that the amounts reported in Federal
Share of Expenditures (10e) and Cash Disbursements (10b) are consistently the same, it
is an indication that the recipient is not reporting on an accrual basis.
For the Local Youth (B), Local Adult (D), and Local Dislocated Workers (F) 9130
reports, this entry represent the aggregate of accrued expenditures (cash disbursements
plus accruals) incurred for allowable Local Youth, Local Adult, and Local Dislocated
Worker program activities. The local area expenditures are aggregated by the state and
reported on line 10e.
10f Total Administrative Expenditures
Recipients are advised to refer to the appropriate program rules, regulations, and/or grant
award terms and conditions for specific definitions and/or limitations on administrative
costs.
Some grants may be identified in the grant agreement as exempt from breaking out
administrative costs. In this instance, enter zero ($0) in line 10f.
For WIOA, more information on what constitutes administrative costs may be found in
WIOA sec. 3 (1).

12

For the Local Youth (B), Local Adult (D), and Local Dislocated Workers (F) 9130
reports, this entry should include the aggregate of accrued expenditures incurred (cash
disbursements plus accruals) for allowable administrative activities at the local level for
which administrative costs must be reported and then aggregated by the state.
10g Federal Share of Unliquidated Obligations
o
obligation is a term that references actions where a legal commitment to pay exists.
The obligation may occur at the time the services are rendered, or before services are
rendered when a binding agreement has been entered into. Examples of obligations or
legal commitments include subgrant agreements, purchase orders, or cash disbursements.
Obligations are not: projected staff time, future or projected rent payments, future or
projected training, or items that are budgeted during the period of the grant award. In
summary, obligations are not plans, budgets, or encumbrances.
For the Local Youth (B), Local Adult (D), or Local Dislocated Workers (F) 9130 reports,
the Federal Share of Unliquidated Obligations represents obligations incurred against
local area Youth, Adult, or DW funds, for which an accrued expenditure has not yet been
recorded or an outlay/disbursement made in the local areas
records.
States should not record the annual amount allotted to each local area as an obligation on
this report.
On the Closeout ETA-9130 report, this line item should be zero ($0).
10h Total Federal Obligations
No entry is required of recipients as this reporting line item is a system calculated field:
Federal Share of Expenditures (10e) plus Federal Share of Unliquidated Obligations
(10g). A hard edit prevents this entry from exceeding the Total Federal Funds
Authorized (10d).
For the Local Youth (B), Local Adult (D), and Local Dislocated Workers (F) 9130
reports, the Federal Share of Obligations represents obligations incurred against local
area Youth, Adult, or DW funds, for which an accrued expenditure has not yet been
recorded or an outlay/disbur
States should not record the annual amount allotted to each local area as an obligation on
this report.
10j Total Recipient Share Required
Match, as applicable to ETA grant programs, is defined and discussed in the OMB
Uniform Guidance at 2 CFR 200.29 and 2 CFR 200.306. The data reported on this line is
the total amount of non-Federal funds (match) required during the period of performance
of the grant to support the objectives of the subject award. Match may be required either
by statute or within the grant agreement as a condition of funding.

13

All matching funds must be spent on allowable grant activities and in accordance with the
cost principles contained in the Uniform Administrative Requirements, Cost Principles,
and Audit Requirements
exceptions at 2 CFR Part 2900. The recipient cannot claim a cost as both an allowable
cost (to be reimbursed from grant funds) and as a match expenditure. Match must be
expended within the period of performance.
For funds reported on the Basic 9130 and on the Senior Community Service Employment
Program (K) ETA-9130 report, there is no entry required in line 10j as this reporting line
item is pre-filled automatically by the reporting system.
There is no statutory requirement for match under WIOA, with the exception of the
employer non-federal share requirement for Incumbent Worker Training. Therefore, line
10j will always be zero ($0) on all Statewide Youth (A), Statewide Adult (C), and
Statewide Dislocated Workers (E) 9130 reports, as well as the Local Youth (B) ETA9130. Per WIOA s
Incumbent Worker Training on the Local Adult (D) and Local Dislocated Workers (F)
9130 reports.
10k Recipient Share of Expenditures
and must meet the definition in 2 CFR 200.306 (b).
There are two types of recipient share expenditures reported on line 10k: match and other
non-Federal leveraged resources. To be reported on this line, the expenditures must be
those which could otherwise have been paid for out of subject grant funds.
There are two types of match expenditures: cash and third party in-kind contributions.
Cash match reflects additional funds or services (allowable costs) provided and paid for
by the recipient and/or any subrecipient from non-Federal funds that are in support of
grant objectives and outcomes. Cash match may also include unreimbursed allowable
indirect costs, but are subject to the administrative cost limitation. The value of the cash
In order to qualify as match, the costs cannot have been paid from Federal funds, may not
have been charged to program income, or used to match other Federal match
requirements, nor have been for costs that are unallowable. Third party in-kind
contributions are the products, space, or services provided by a third-party organization,
and not paid for by the recipient or a subrecipient, but which would represent allowable
costs if paid for with grant funds. These contributions must support allowable grant
activity and outcomes. The rules that apply to determining the valuation of in-kind
contributions have been updated and can be found at 2 CFR 200.306 and 2 CFR 200.434.
Other Federal funds expended for the purpose and benefit of this grant should be included
in line item 11a (Other Federal Funds Expended).

14

B. ETA-9130 Section 11, Additional Data Required
Refer to the appropriate program rules and regulations and/or grant award terms and
conditions for specific reporting guidelines.
C. ETA-9130 Section 12, Remarks
This section provides an opportunity to outline any explanations and/or details deemed
necessary by the recipient or information required by ETA. Additional information may
also be required as part of a special condition or term to a grant award.
As outlined in TEGL 12-14, Allowable Uses and Funding Limits of Workforce
Investment Act (WIA) Program Year (PY) 2014 funds for Workforce Innovation and
Opportunity Act (WIOA) Transitional Activities, and the corresponding Frequently Asked
Questions (FAQs), expenditures for activities to facilitate the transition from WIA to
WIOA must be reported in this section. Both the TEGL and FAQs are available on
: http://www.doleta.gov/wioa/.
8. Transition to the New Forms. Revised ETA-9130 Forms and Instructions were made
available for public comment, as required by the Paperwork Reduction Act (PRA), in a 60day Federal Register Notice published at 80 FR 46337 on August 04, 2015 and a 30-day
notice published at 80 FR 80815 on December 28, 2015. OMB approved the new ETA-9130
Financial Reports on April 13, 2016 (OMB Control No. 1205-0461), extending the expiration
date through April 30, 2019. The new forms and instructions are available at:
https://doleta.gov/grants/financial_reporting.cfm.
Given the mid-April approval date, ETA understands that it is not feasible for recipients to
implement the new requirements for the financial reporting quarter beginning on April 1,
2016 and ending on June 30, 2016. Instead, implementation is expected with the financial
reporting quarter beginning on July 1, 2016 and ending on September 30, 2016. This allows
recipients adequate time to prepare their accounting and reporting systems for the change.
It is imperative that recipient staff across all functions (e.g., program/grant implementation,
performance, reporting, financial, etc.) have a thorough understanding of the requirements set
forth in this guidance and work in unison towards the seamless design and maintenance of an
accurate and reliable financial reporting system to successfully implement financial reporting
requirements of WIOA and to align the financial reporting with the OMB Uniform Guidance.
9. Effective Date and Action Requested. Grant recipients will be required to submit their
financial information using the new ETA-9130 Financial Reports for all reporting periods
beginning with the quarter ending on September 30, 2016. This is required for all existing
and new awards. All pre-existing and new reporting line items must be reported
cumulatively from grant inception. Previous (older) versions of ETA-9130 Financial Reports
that were submitted by grantees will remain available for the quarters ending June 30, 2016
or earlier. Please disseminate this guidance to all staff directly and indirectly responsible for
financial management and reporting of ETA grants and cooperative agreements.

15

10. Inquiries. Questions regarding this guidance should be directed to the appropriate Regional
Office.

16