TEGL16-99AttachD.pdf

ETA Advisory File Text

WORKFORCE INVESTMENT ACT WIA LOCAL YOUTH PROGRAM ACTIVITIES FINANCIAL STATUS REPORT INSTRUCTIONS GENERAL INSTRUCTIONS. The Financial Status Report FSR entitled WORKFORCE INVESTMENT ACT WIA - LOCAL YOUTH PROGRAM ACTIVITIES is the required mechanism for recipients to report program outlays expenditures for allowable youth activities funded through the Workforce Investment Act. Reported outlays expenditures and program income addition method must be reported on an accrual basis and cumulative by each funding source. Reports must also include any costs incurred such as stand-in costs that are otherwise allowable except for funding limitations. States will be provided with software containing the required data elements as identified on attached hard copy prototype format for ease in reporting electronically via the Internet. Each State will be requested to provide an E-mail address which will be the point of Internet communication between the State and DOL. On-line reporting instructions and passwords will be issued to the E-mail address provided. A Personal Identification Number PIN will also be issued to a State-identified person who will be responsible for certifying that the data submitted is complete and accurate. When the PIN is entered by the specified State-level person the data will become automatically accessible to DOL. Each State will be notified of the Regional Office individual s who will be responsible for reviewing the data. This individual s should be the point of contact for general reporting-related communications. Financial reports are due no later than 45 days after the end of each quarter. A final financial report is required 90 days after the expiration of a funding period or the termination of grant support. LINE ITEM INSTRUCTIONS.Item 1. This entry should be DOL ETA plus the Regional Office and Organizational Unit responsible for review of data submitted for this grant. Item 2.This entry should be the grant number assigned by DOL as it appears on the grant agreement. Item 3.This entry should contain the complete name and address of the recipient organization. Item 4.This entry should be the Employer Identification Number assigned by the U.S. Internal Revenue Service. Item 5.This entry is for recipient use. It may be used for recipient account identification number. Item 6.Check yes only if this is the final report for the grant. Item 7. Accrual box should be checked as program outlays expenditures and program income are required to be reported on an accrual basis. Item 8. The funding year represents the Program Year PY or Fiscal Year FY of funds from which expenditures are being reported. Each year of funds available for expenditure under a WIA grant will require a separate FSR to be reported. Item 9.Enter beginning and ending dates of period covered by this FSR Beginning of funding year through last day of reporting quarter. Item 10. a. TOTAL FEDERAL OUTLAYS accrued are the sum of actual cash disbursements for direct charges for goods and services plus - net increase or decrease in amounts owed by the recipient for goods and other property received for services performed by employees contractors subgrantees and other payees and other amounts becoming owed for which no current services or performance is required i.e. annuities insurance claims and other benefit payments. b. REFUNDS REBATES or any receipt that is treated as a reduction of expenditures rather than as income here unless already netted out of outlay amount shown on line 10a. c. OUTLAYS FOR OUT-OF-SCHOOL YOUTH are expenditures for allowable program activities for participants meeting the eligibility criteria for an out-of-school youth. WIA sec. 101 33 . d. OUTLAYS FOR IN-SCHOOL YOUTH are expenditures for allowable program activities for in-school participants meeting the eligible youth criteria. WIA sec. 101 13 . In-school youth are those who do not meet the definition of WIA out-of-school youth. NOTE The sum of Line items 10c. and 10d. must equal net Federal outlays Line item 10f. which is Federal outlays Line item 10a. less refunds rebates etc. Line item 10b. e. OUTLAYS FOR SUMMER EMPLOYMENT OPPORTUNITIES are expenditures of funds for allowable program activities that consist of summer employment opportunities that are directly linked to academic and occupational learning. WIA sec. 129 c . Line item 10e. is a stand-alone non-additive information line and is to be included as a portion of Line item 10a. Costs reported on line item 10e. will have to be allocated to both Out- of-School youth line item 10c and In-School youth line item 10d. as appropriate. f. NET FEDERAL OUTLAYS are Line a. minus Line b. g. RECIPIENT OUTLAYS FOR ALLOWABLE PROGRAM ACTIVITIES should include any costs incurred such as stand-in costs that are otherwise allowable except for funding limitation. WIA sec. 185 f 2 h. NET FEDERAL OUTLAYS is the amount identical to Line f. Line h. equals Line f. i. FEDERAL UNLIQUIDATED OBLIGATIONS are obligations incurred but for which an outlay expenditure has not yet been recorded in the grantee s books of account. This amount should include unliquidated obligations to subgrantees and contractors. State has 90 days after all funds have been expended or the period of availability has expired to liquidate funds that were obligated during the period of performance. j. TOTAL FEDERAL OBLIGATIONS is the sum of Net Federal outlays Line h. and Federal unliquidated obligations Line i. On the final FSR Line j. must be zero. k. TOTAL FEDERAL FUNDS AUTHORIZED FOR THIS FUNDING PERIOD refers to the total funds authorized for these activities including any modifications. This line must be adjusted to reflect local area funds recaptured by a State if retained by the State for Statewide Activities. Local area funds recaptured by a State and reallocated to other local areas would NOT require an adjustment to this line item. l. UNOBLIGATED BALANCE OF FEDERAL FUNDS is the difference between total Federal funds authorized Line k. and total Federal obligations. Line j. m. DISBURSED PROGRAM INCOME USING ADDITION ALTERNATIVE is required to be reported on this line item. n. UNDISBURSED PROGRAM INCOME is program income earned but not expended. o. TOTAL PROGRAM INCOME REALIZED is the sum of Lines m. and n. Item 11. Remarks Provide any additional comments deemed necessary to further explain data reported. Also explain any changes to previously submitted data. Item 12. Certification