(a) General. State formula and other direct competitive grant
recipients must report financial and participant data in accordance
with revised instructions that will be issued by the Department after
consultation with the Secretary of Health and Human Services, States,
and organizations that represent State or local governments. Reports
must be submitted to the Department quarterly. Existing WtW financial
reporting
instructions and formats are available on the WtW web site at http://wtw.doleta.gov/linkpages/tegltein.htm. The Internet reporting system
for WtW grantees is accessible at http://www.etareports.doleta.gov.
(b) Subrecipient reporting. A State formula or other direct
competitive grant recipient may impose different forms or formats,
shorter due dates, and more frequent reporting requirements on
subrecipients. However, the recipient is required to meet the reporting
requirements imposed by the Department.
(c) Financial reports. Each grant recipient must submit financial
reports to the Department. Reported expenditures and program income
must be on the accrual basis of accounting and cumulative by fiscal
year of appropriation. If the recipient's accounting records are not
normally kept on the accrual basis of accounting, the recipient must
develop accrual information through an analysis of the documentation on
hand.
(d) Participant reports. Each grant recipient must submit
participant reports to the Department. Participant data must be
aggregate data, and, for most data elements, must be cumulative by
fiscal year of appropriation.
(e) Due dates. Financial and participant reports are due no later
than 45 days after the end of each quarter. A final financial and
participant report is required 90 days after the expiration of a
funding period or the termination of grant support.
