Employment and Training Administration Advisory System U.S. Department of Labor
Washington, D.C. 20210 |
CLASSIFICATION
WIA/Financial Reporting CORRESPONDENCE SYMBOL OFAM DATE November 6, 2002 |
TRAINING AND EMPLOYMENT GUIDANCE LETTER NO. 16-99, Change 1
TO: |
ALL STATE WORKFORCE LIAISONS ALL STATE WORKFORCE AGENCIES |
FROM: | EMILY STOVER DeROCCO Assistant Secretary | |
SUBJECT: | Workforce Investment Act Financial Reporting |
RESCISSIONS | EXPIRATION DATE |
Continuing |
WIA STATEWIDE ACTIVITIES
(15% of TOTAL FEDERAL ALLOTMENT)
Item 10. a. TOTAL
FEDERAL OUTLAYS (accrued expenditures) are the sum of actual cash
disbursements for direct charges for goods and services, the amount of indirect
expense incurred, plus: net increase or decrease in the amounts owed by the
state grant recipient for goods and other property received; for services
performed by employees, contractors, subgrantees, and other payees, and other
amounts becoming owed for which no current services or performance is required,
such as, annuities, insurance claims, and other benefit payments.
This entry should include the aggregate of accrued
expenditures (cash disbursements plus accruals) incurred for allowable
statewide activities at the state level and at all subrecipient levels.
Item 10. h.
FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred by the
grantee (state), for which an outlay (accrued expenditure) has not yet been
recorded in the state’s official accounting records. This amount should include unexpended portion of awards to
subgrantees and contractors. On the final
FSR, this line item should be zero.
(Grantee has 90 days after all funds have been expended or the period of
availability has expired to liquidate the accruals recorded during period of
performance.)
This entry should include the aggregate of legal commitments
made by the state to pay for future statewide activities. Legal commitments made by the state to
subrecipients are considered an obligation at the state level at the time of
legal execution of applicable agreement(s).
This entry should strictly reflect obligations made out of statewide
reserve funds to carry out allowable statewide activities.
Item 10. j. TOTAL
FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING PERIOD are
the sum of the up to 15% of the Youth, Adult, and Dislocated Worker funding
stream allotments that were reserved by the state for allowable statewide
activities. This item must be adjusted
to reflect any funds reserved for statewide activities that are subsequently
allocated to the local areas (via formula distribution); and funds, if any,
retained by the state pursuant to 20 CFR 667.107, state’s recapture of
unexpended funds.
WIA STATEWIDE RAPID RESPONSE
Item 10. a. TOTAL
FEDERAL OUTLAYS (accrued expenditures) are the sum of actual cash
disbursements for direct charges for goods and services, the amount of indirect
expense incurred, plus: net increase or decrease in the amounts owed by the
state grant recipient for goods and other property received; for services
performed by employees, contractors, subgrantees, and other payees, and other
amounts becoming owed for which no current services or performance is required,
such as, annuities, insurance claims, and other benefit payments.
This entry should reflect the aggregate of accrued
expenditures (cash disbursements plus accruals) incurred for allowable
statewide Rapid Response activities at the state level and at all subrecipient
levels.
Item 10. f.
FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred by the
grantee (state), for which an outlay (accrued expenditure) has not yet been
recorded in the state’s official accounting records. This amount should include unexpended portion of awards to
subgrantees and contractors. On the
final FSR, this line item should be zero.
(Grantee has 90 days after all funds have been expended or the period of
availability has expired to liquidate the accruals recorded during period of
performance.)
This entry should include the aggregate of legal
commitments made by the state to pay for future Rapid Response activities. Legal commitments made by the state to
subrecipients are considered an obligation at the state level at the time of
legal execution of applicable agreement(s). This entry should strictly reflect
obligations made out of statewide Rapid Response funds reserved to carry out
allowable statewide Rapid Response activities.
Item 10. h. TOTAL
FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING PERIOD are
the up to 25% of the Dislocated Worker funding stream allotment that was
reserved by the state for allowable statewide Rapid Response activities. This item must be adjusted to reflect any
funds reserved for statewide Rapid Response activities that are subsequently
allocated to the local areas (via formula distribution).
WIA LOCAL ADMINISTRATION
Item 10. a. TOTAL
FEDERAL OUTLAYS (accrued expenditures) are the sum of actual cash
disbursements for direct charges for goods and services, the amount of indirect
expense incurred, plus: net increase or decrease in the amounts owed by the
local grant recipient for goods and other property received; for services
performed by employees, contractors, subgrantees, and other payees, and other
amounts becoming owed for which no current services or performance is required,
such as, annuities, insurance claims, and other benefit payments.
This entry should include the aggregate of accrued
expenditures (cash disbursements plus accruals) incurred for allowable
Administrative activities by all local grant recipients and all
subrecipients for which administrative costs must be reported (20 CFR 667.220);
and then aggregated by the state.
Item 10. f.
FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred
against local area administration funds, for which an outlay (accrued
expenditure) has not yet been recorded in the local entities’ official
accounting records. This amount should
include unexpended portion of awards to subgrantees and contractors. On the final FSR, this line item should be
zero. (Local entities have 90 days
after all funds have been expended or the period of availability has expired to
liquidate the accruals recorded during period of performance.)
This entry should include the aggregate of legal commitments
made by all local grant recipients within the state to pay for future
Administrative activities. Legal
commitments made by local grant recipients are considered an obligation at the
local level at the time of legal execution of applicable agreement(s). [CAUTION: This entry should NOT reflect
state’s obligation of funds to the local areas.]
NOTE: It is
acknowledged that local delivery strategies will impact on when obligations are
incurred. A local entity that
administers programs directly would incur, and thus record, obligations over
time as services are provided or individual training contracts are
executed. A local entity that contracts
out program delivery would incur, and thus record, obligations when the
contract with the independent entity is executed.
Item 10. h. TOTAL
FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING PERIOD are
the sum of the up to 10% of the Youth, Adult, and Dislocated Worker funding
stream allocations that were set aside for local administration. This item must be adjusted to reflect any
administrative funds reverted to local program funding streams (not to exceed
amounts originally contributed to local administrative pool, by funding
stream); and/or any additional funds contributed to local administrative pool
by a funding stream, not to exceed 10% of individual funding stream
allocations.
WIA YOUTH PROGRAM ACTIVITIES
Item 10. a. TOTAL
FEDERAL OUTLAYS (accrued expenditures) are the sum of actual cash
disbursements for direct charges for goods and services, the amount of indirect
expense incurred, plus: net increase or decrease in the amounts owed by the
local grant recipient for goods and other property received; for services
performed by employees, contractors, subgrantees, and other payees, and other
amounts becoming owed for which no current services or performance is required,
such as, annuities, insurance claims, and other benefit payments.
This entry should include the aggregate of accrued
expenditures (cash disbursements plus accruals) incurred for allowable Youth
program activities by all local grant recipients and all subrecipients;
and then aggregated by the state.
Item 10. i.
FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred
against local area youth funds, for which an outlay (accrued expenditure) has
not yet been recorded in the local entities’ official accounting records. This amount should include unexpended
portion of awards to subgrantees and contractors. On the final FSR, this line item should be zero. (Local entities have 90 days after all funds
have been expended or the period of availability has expired to liquidate the
accruals recorded during period of performance.)
Item 10. j. TOTAL FEDERAL OBLIGATIONS are the sum of
net Federal outlays (lines f./h.) and the Federal unliquidated obligations
(line i.).
This entry should include the aggregate of legal
commitments made by all local grant recipients within the state to pay for
future Youth program activities. Legal
commitments made by local grant recipients are considered an obligation at the
local level at the time of legal execution of applicable agreement(s). [CAUTION: This entry should NOT reflect
state’s obligation of funds to the local areas.]
NOTE: It is acknowledged
that local delivery strategies will impact on when obligations are
incurred. A local entity that
administers programs directly would incur, and thus record, obligations over
time as services are provided or individual training contracts are executed. A local entity that contracts out program
delivery would incur, and thus record, obligations when the contract with the
independent entity is executed.
Item 10. k. TOTAL
FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING PERIOD are
the total local youth funding stream allotment minus the up to 10% of allotment
reserved for local administration. Line
item should reflect local area funds recaptured by state for statewide
activities. Local area funds recaptured
by a state and reallocated to other local areas would NOT require an adjustment
to this line item.
WIA LOCAL ADULT PROGRAM ACTIVITIES
Item 10. a. TOTAL
FEDERAL OUTLAYS (accrued expenditures) are the sum of actual cash
disbursements for direct charges for goods and services, the amount of indirect
expense incurred, plus: net increase or decrease in the amounts owed by the
local grant recipient for goods and other property received; for services
performed by employees, contractors, subgrantees, and other payees, and other
amounts becoming owed for which no current services or performance is required,
such as, annuities, insurance claims, and other benefit payments.
This entry should include the aggregate of accrued
expenditures (cash disbursements plus accruals) incurred for allowable Adult
program activities by all local grant recipients and all subrecipients;
and then aggregated by the state.
Item 10. f.
FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred
against local area adult funds, for which an outlay (accrued expenditure) has
not yet been recorded in the local entities’ official accounting records. This amount should include unexpended
portion of awards to subgrantees and contractors. On the final FSR, this line item should be zero. (Local entities have 90 days after all funds
have been expended or the period of availability has expired to liquidate the
accruals recorded during period of performance.)
Item 10. g. TOTAL FEDERAL OBLIGATIONS are the sum of
net Federal outlays (lines c./e.) and the Federal unliquidated obligations (line
f.).
This entry should include the aggregate of legal
commitments made by all local grant recipients within the state to pay for
future Adult program activities. Legal
commitments made by local grant recipients are considered an obligation at the
local level at the time of legal execution of applicable agreement(s). [CAUTION: This entry should NOT reflect
state’s obligation of funds to the local areas.]
NOTE: It is
acknowledged that local delivery strategies will impact on when obligations are
incurred. A local entity that
administers programs directly would incur, and thus record, obligations over
time as services are provided or individual training contracts are executed. A local entity that contracts out program
delivery would incur, and thus record, obligations when the contract with the
independent entity is executed.
Item 10. h. TOTAL
FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING PERIOD are
the total adult funding stream allotment minus the up to 10% of allotment
reserved for local administration. Line
item should reflect local area funds recaptured by state for statewide
activities. Local area funds recaptured
by a state and reallocated to other local areas would NOT require an adjustment
to this line item.
WIA DISLOCATED WORKER PROGRAM ACTIVITIES
Item 10. a. TOTAL
FEDERAL OUTLAYS (accrued expenditures) are the sum of actual cash
disbursements for direct charges for goods and services, the amount of indirect
expense incurred, plus: net increase or decrease in the amounts owed by the
local grant recipient for goods and other property received; for services
performed by employees, contractors, subgrantees, and other payees, and other
amounts becoming owed for which no current services or performance is required,
such as, annuities, insurance claims, and other benefit payments.
This entry should include the aggregate of accrued
expenditures (cash disbursements plus accruals) incurred for allowable
Dislocated Worker program activities by all local grant recipients and all
subrecipients; and then aggregated by the state.
Item 10. f.
FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred
against local area adult funds, for which an outlay (accrued expenditure) has not
yet been recorded in the local entities’ official accounting records. This amount should include unexpended
portion of awards to subgrantees and contractors. On the final FSR, this line item should be zero. (Local entities have 90 days after all funds
have been expended or the period of availability has expired to liquidate the
accruals recorded during period of performance.)
Item 10. g. TOTAL FEDERAL OBLIGATIONS are the sum of
net Federal outlays (lines c./e.) and the Federal unliquidated obligations
(line f.).
This entry should include the aggregate of legal
commitments made by all local grant recipients within the state to pay for
future Dislocated Worker program activities.
Legal commitments made by local grant recipients are considered an
obligation at the local level at the time of legal execution of applicable
agreement(s). [CAUTION: This entry
should NOT reflect state’s obligation of funds to the local areas.]
NOTE: It is
acknowledged that local delivery strategies will impact on when obligations are
incurred. A local entity that
administers programs directly would incur, and thus record, obligations over
time as services are provided or individual training contracts are executed. A local entity that contracts out program
delivery would incur, and thus record, obligations when the contract with the
independent entity is executed.
Item 10. h. TOTAL
FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING PERIOD are
the total dislocated worker funding stream allotment minus the up to 10% of allotment
reserved for local administration. Line
item should reflect local area funds recaptured by state for statewide
activities. Local area funds recaptured
by a state and reallocated to other local areas would NOT require an adjustment
to this line item.
5. Action Required. States are requested to ensure that these revised line item instructions are utilized beginning with the reports that are due by November 15, 2002, for the quarter ending September 30, 2002.
6. Inquiries. Questions concerning this directive should be referred to the appropriate ETA Regional Office.