(a) General. All States and other direct grant recipients must
report financial, participant, and performance data in accordance with
instructions issued by DOL. Required reports must be submitted no more
frequently than quarterly within a time period specified in the
reporting instructions.
(b) Subrecipient reporting. (1) A State or other direct 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
DOL.
(2) If a State intends to impose different reporting requirements,
it must describe those reporting requirements in its State WIA plan.
(c) Financial reports. (1) Each grant recipient must submit
financial reports to DOL.
(2) Reports must include any income or profits earned, including
such income or profits earned by subrecipients, and any costs incurred
(such as stand-in costs) that are otherwise allowable except for
funding limitations. (WIA sec. 185(f)(2))
(3) Reported expenditures and program income, including any profits
earned, 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) Due date. Financial reports and participant data reports are
due no later than 45 days after the end of each quarter unless
otherwise specified in reporting instructions. A final financial report
is required 90 days after the expiration of a funding period or the
termination of grant support.
(e) Annual Performance Progress Report. An annual performance
progress report for each of the three programs under title I, subpart B
is required by WIA section 136(d).
(1) A State failing to submit any of these annual performance
progress reports within 45 days of the due date may have its grant (for
that program or all title I, subpart B programs) for the succeeding
year reduced by as much as five percent, as provided by WIA section
136(g)(1)(B).
(2) States submitting annual performance progress reports that
cannot be validated or verified as accurately counting and reporting
activities in accordance with the reporting instructions, may be
treated as failing to submit annual reports, and be subject to
sanction. Sanctions related to State performance or failure to submit
these reports timely cannot result in a total grant reduction of more
than five percent. Any sanction would be in addition to having to repay
the amount of any incentive funds granted based on the invalid report.
