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 Payment Management Systems (PMS), 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 for Training and Other Activities (TaOA) funds and the ETA-9130(I) Form for Trade Readjustment Allowances (TRA) and Reemployment Trade Adjustment Assistance funds (RTAA). Additional resources on how to report on the ETA-9130 can be found on the Department's financial reporting page.

The TAA Directives and Guidance page gives details on each funding distribution and the specific requirements for funds spent against that distribution. In most years, states can expend up to 10% of their TaOA funds for program administration and are required to expend at least 5% of their TaOA funds on employment and case management services.

TAA Financial Reporting Nuances

TAA Program uniquely collects expenditure data both on the ETA-9130 and in the Participant Individual Record Layout (PIRL). Further, the TAA Program heavily utilizes subcomponent expenditure data in program administration. As such a number of TAA resources have been developed to help State Workforce Agencies understand these reporting requirements.

Data Quality

Data quality is critical in TAA financial reporting to allow for proper analysis of spending trends and to identify issues.

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.