TAA Financial Reporting

This page provides information to practitioners about financial reporting requirements under the Trade Adjustment Assistance (TAA) Program.  For basic information on the structure of TAA grants and data on TAA grant funds, see the Financial Data page.

Financial Reporting Basics

Financial reports for each of TAA state grant 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.  Once the final quarterly submission is received, a closeout report for the grant is required.

Data collection in e-Grants is based on the ETA-9130(M) Form and Instructions. Additional resources on how to report on the ETA-9130 can be found on the Department's financial reporting page.

Financial Expenditure Requirements

The TAA Directives and Guidance page gives details on each funding distribution and the specific requirements for funds spent against that distribution.

Data Quality

Data quality is critical in TAA financial reporting to allow for proper analysis of spending trends and to identify issues.  The Department makes a number of technical assistance tools available to help states properly report.

  • The TAA Fiscal-Only Self-Check - allows states to check for major financial reporting issues prior to submission.  For a detailed explanation of the role of financial data in the TAA Data Integrity (TAADI), please see the TAA Participant Reporting page.
  • TAA Webinars - page provides additional technical assistance specific to reporting on TAA funds, revised forms, and some guidance on cost allocation.
  • Trade Adjustment Assistance (TAA) Financial Overview: This webinar will the cover the financial basics of the Trade Adjustment Assistance (TAA) grants. We discuss the types of grants, expenditure requirements, and common issues. We also discuss cost allocation principles and some non-traditional uses of case management funding. (Recorded 01/09/2020)

Funding Allocation Process

Congress appropriates funds to the Federal Unemployment Benefits and Allowances (FUBA) account for the TAA Program, and the Department apportions the FUBA appropriation into three separate budget activities: (1) Training and Other Activities (TaOA), which includes funds for training, job search allowances, relocation allowances, employment and case management services, and related state administration; (2) Trade Benefits, which includes funds for TRA payments; and (3) ATAA and RTAA. Congress separately appropriates discretionary funds to cover the states’ administrative costs of providing TRA, ATAA, and RTAA from the State Unemployment Insurance and Employment Security Operations (SUIESO) appropriation. The Department apportions these funds through the UI Annual Funding Agreement with each state.

State TaOA funds are allocated to states typically in three distributions of funds throughout the year: an Initial Allocation, a Second Distribution, and a Final Distribution.  Total funds are based on the amount appropriate with the allocation to states based on:

 1) The trend in number of workers covered by certifications;
 2) The trend in number of workers participating in training;
 3) The number of workers estimated to be participating in training during the fiscal year; and
 4) The estimated amount of funding needed to provide approved training to such workers during the fiscal year.

To receive funds, states must also fill out an SF-424 via www.grants.gov.  Information on the process followed in determining funds and full explanations of state actions needed are detailed in the guidance for the particular grant.  A full description of the process of allocating funds is discussed in our Annual Report to Congress.

State Requests for Additional Funds

States may request TaOA reserve funds in accordance with the regulations at any time during this fiscal year. States must use the Reserve Funding Request Form ETA-9117 (OMB No. 1205-0275) (PDF, Word) to request these funds. To be eligible for TaOA reserve funds, a state must demonstrate that at least 50 percent of TaOA funds made available to that state in the current fiscal year and the two preceding fiscal years have been expended or that the state needs additional funds to meet unusual or unexpected events. A state requesting reserve funds must also provide a documented estimate of expected funding needs through the end of the fiscal year. A state must base its estimate on an analysis that includes at least the following:

  • The average cost of training in the state;
  • The expected number of participants in training through the end of the fiscal year; and
  • The remaining funds the state has available for TaOA.

Additional information requesting reserve funds can found in guidance for particular fiscal years. A webinar was also recorded providing tips for preparing an approvable reserve request.