On April, 29, 2020, ETA published Training and Employment Guidance Letter (TEGL) No. 20-19, Revised ETA-9130 Financial Report, Instructions, and Additional Guidance.
This TEGL informs the workforce system of updates to the ETA-9130 Financial Report and Instructions, and provides 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 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.
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 June 30, 2020. Training will be provided through WorkforceGPS. Please register at https://www.workforcegps.org/.
An ETA-9130 Financial Reporting Resources desk-aid is also made available.
Revised ETA-9130 Forms and Instructions
ETA made the revised ETA-9130 Forms and Instructions available for public comment, as required by the Paperwork Reduction Act (PRA), in a 60-day Federal Register Notice published at 84 FR 34947 on July 19, 2019 and a 30-day notice published at 84 FR 51638 on September 20, 2019. The Office of Management and Budget (OMB) approved the revised ETA-9130 on October 31, 2019 (OMB Control No. 1205-0461). This change extends the expiration date for use of the revised ETA-9130 through October 31, 2022.
ETA-9130 Financial Reporting System
ETA awards approximately $8 billion in formula and discretionary grants each year to an average of 1,000 recipients. Financial reports for each of these grants must be submitted quarterly on the ETA-9130 Financial Report through the e-Grants Federal Reporting System, an online ETA-9130 reporting system for recipients to enter and certify quarterly financial data. The ETA-9130 reporting instructions are the primary sources for detailed instructions to complete and submit financial reports. The appropriate program rules, regulations, and terms and conditions of the grant award may also contain specific reporting guidelines, additionally to the resources listed below.
Financial Reporting System (Creating Log-in Credentials): User Guide
The Financial Reporting Access Request Document is used to designate access to the on-line e-Grants Federal Reporting System to file ETA-9130 Financial Reports.
ETA-9130 Forms and Instructions
There are different variations of form ETA-9130, each pertaining to a specific program/funding stream. The instructions for the various ETA-9130 forms are not identical. Please ensure that you are using the correct ETA-9130 form and instructions. Also, see our ETA-9130 FAQs - A periodically updated FAQ document to assist recipients' financial reporting. (Last updated: June 8, 2020)
Discretionary grants and any other grants not specifically listed below use the ETA-9130 Basic.
If your grant is through one of the specified DOL/ETA programs outlined below, please use the ETA-9130 unique to your program/fund stream.
- ETA-9130 (A) - WIOA Statewide Youth
- ETA-9130 (B) - WIOA Local Youth
- ETA-9130 (C) - WIOA Statewide Adult
- ETA-9130 (D) - WIOA Local Adult
- ETA-9130 (E) - WIOA Statewide Dislocated Worker
- ETA-9130 (F) - WIOA Local Dislocated Worker
- ETA-9130 (G) - National Dislocated Worker Grants
- ETA-9130 (H) - Statewide Rapid Response
- ETA-9130 (I) - Employment Services & Unemployment Insurance
- ETA-9130 (J) - National Farmworker Jobs Program
- ETA-9130 (K) - Senior Community Service Employment Program
- ETA-9130 (L) - Indian and Native American Program
- ETA-9130 (M) - Trade Adjustment Assistance Program
- Summary sheet of New ETA-9130 Reporting Line Items
- TEGL 20-19: Revised ETA-9130 Financial Report, Instructions, and Additional Guidance
- ETA-9130 Financial Reporting Resources
- TEGL 28-10: Federal Financial Management and Reporting Definitions
- DOL/ETA Uniform Administrative Requirements replacing OMB-Circulars General Overview
- TEGL 15-14: ETA Implementation of New Uniform Guidance
ACCESS Financial Reporting Systems
Financial Reporting Locking Reminder
Adjustments and/or corrections to a locked financial report must be made in the current quarterly financial report, as reports are cumulative. All adjustments/corrections must have an explanation in the remarks section. Exceptions to this internal control will be limited to closeout issues.
- ETA Financial Reporting System - This system is used to submit the required quarterly financial reports, and can only be accessed by the designated individual.
- FSRS Financial Reporting System - The Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) as outlined in each DOL/ETA Grant Agreement, is the reporting tool Federal awardees must use to capture and report each obligating action of $25,000 or more of Federal funds to first-tier subawards to meet the FFATA reporting requirements. The sub-award information entered in FSRS will be displayed on www.USASpending.gov associated with the prime award furthering Federal spending transparency.
Audit Requirement Reminder
The standards set forth in Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards: 2 CFR Section C: Subpart F 200.501: Audit Requirements (OMB Circular No. A-133, subpart B.200 - Audit Requirements applies to monies awarded prior to December 26, 2014), mandate that:
Non-federal entities (which, for DOL, includes for-profit and foreign entities) shall have a single audit conducted for that year if expending:
- $500,000 or more in a year in federal award/s (if awarded prior to December 26, 2014 )
- $750,000 or more in a year in federal award/s (if awarded after December 26, 2014 )
Additionally, the submission of that audit report must take place within either:
- 30 days after its receipt
- Nine months after the end of the audit period
Whichever option of the above two is earlier*
* Unless a longer period is agreed to in advance by the cognizant agency (e.g., your fiscal year ends on June 30, the report must be submitted to the Clearinghouse by March 30, of the next year)