UIPL6-99_Attach3.pdf

ETA Advisory File Text

ET HANDBOOK NO. XXX STATE AGENCY UI STATE QUALITY SERVICE PLAN SQSP PLANNING AND REPORTING GUIDELINES CHAPTER II - REPORTING ET HANDBOOK NO. XXX CHAPTER II - REPORTING R 9 98 I. Introduction. A. Background. Chapter II of the FY 2000 SQSP Handbook provides guidelines for the reports and data elements to be used for financial reporting of State Unemployment Insurance UI program activities. The Employment and Training Administration ETA does not prescribe the use of any specific accounting and reporting system by the State Employment Security Agency SESA but does require the SESA to meet the standards for grantee financial management systems as prescribed in Federal Regulations at 29 CFR 97.20. B. OMB Approval. The Office of Management and Budget OMB has approved ETHandbook No. XXX for use through xx xx ss according to the Paperwork Reduction Act of 1995 under OMB No.XXXX. C. Changes. Fiscal Year 2000 is the first year for use of the SQSP D. Submittal Instructions. 1. Use of Computer Printouts in Lieu of Prescribed Forms. SESAs may submit financial report information on computer printouts instead of the UI-3 SFs 269 270 272 and 424. However such printouts must contain the identical information and format as the report forms including the certification and authorized signature blocks and adhere to submittal requirements described below. 2. Electronic Submittal. States submit the UI-3 worksheet through UIRR. This ensures that this report is consistent with reported workload and entitlement is calculated uniformly. UIRR makes output reports available for review and correction before electronic transmission to the National Office. 3. Number of Copies and Recipient. For all Standard Forms e.g. SF 269 SF 424 submit an original and 2 copies to the ETA Regional Office. The National Office electronically receives UIRR reports which the Regions also may access. 4. Frequency and Due Dates. The UI-3 worksheet and SF 269 are due within 30 days after the end of the reporting quarter. The SF 272 is due within 15 working days after the end of the reporting period. Contingency advance requests are due within 10 working days of the quarter to which they pertain. The request form SF 270 is a voluntary report. ET HANDBOOK NO. XXX CHAPTER II - REPORTING R 9 98 II-2 5. ETA Identifying Numbers. The following is a list of codes to be used by Regions in issuing obligational authority and by SESAs when using the SF 269 and when drawing cash. Definitions of program categories on the UI-3 are provided in Section III Paragraph G Time Distribution Definitions. PROGRAM ETA IDENTIFYING NO. UI Operations 9210X UI Performs 9210X SAVE 9210X Trade and NAFTA Benefits Admin. 9210X UI National Activities 9211X Trade Benefits 9226X NAFTA Benefits 9173X Disaster Unemployment Assistance DUA 9235X thru 9245X NOTES o Occasionally SESAs may be required to report separately for new UI programs and or activities. o The X at the end of the code signifies the Fiscal Year of the funds e.g. 92106 FY 1996. o The digit 9 in front of each code need not be used by Region State at their option. o ETA code numbers are assigned to each separate DUA disaster when funds are provided to the SESAs. II. Reports. A. UI-3 Quarterly UI Contingency Report. 1. Purpose. This report provides information to ETA on the number of staff years worked and paid for various UI program categories and provides the basis for determining contingency and SAVE entitlements. 2. Reporting Instructions. SESAs are required to report the number of quarterly ET HANDBOOK NO. XXX CHAPTER II - REPORTING R 9 98 II-3 staff years worked and paid and the number of year-to-date staff years paid. ETA does not prescribe the type of time distribution reporting system used by SESAs to generate the required data. However the system used must be capable of providing data in the required detail and the data must fairly and accurately represent the utilization of staff years. Data must be traceable to supporting documentation e.g. time distribution and cost reports. SESAs using sampling allocation and estimating techniques to spread actual hours to the UI programs must have documentation describing the techniques and procedures being used. 3. Report Completion Instructions. A facsimile of the UI-3 form and completion instructions can be found in Appendix II. SESAs are to enter only data which cannot be obtained elsewhere in UIRR which performs most calculations. B. SF 269 Financial Status Report. A facsimile of form SF 269 Long Form and completion instructions can be found in Appendix II. This report is a government-wide standard form prescribed for use by OMB Circular No. A-102 and by Department of Labor Regulations at 29 CFR 97.41 b . A separate SF 269 will be submitted each quarter for each fiscal year of funds including the current fiscal year until such time as all resources on order have been liquidated and a final SF 269 submitted. States will submit a final SF 269 when all financial activity has ceased and the following equation is satisfied Obligational Authority accrued expenditures cash received. States are to report administrative expenditures on the accrued expenditure basis per 29 CFR 97.41 b 2 . The SF 269 submitted for unemployment insurance benefit payments for DUA and Trade will be reported on the cash basis i.e. actual cash benefits paid during the reporting period. SF 269s are to be submitted only for the following o Unemployment Insurance operations. All UI administrative funds are to be included on the SF 269 including funds for Trade and NAFTA benefits administration but excluding UI National Activities and cooperative agreements. UI program income and associated costs are also to be reported on the SF-269. On line 12 Remarks enter accrued expenditures quarter and obligations year-to-date separately according to staff costs and NPS costs. Include a separate entry for Y2K Automation expenditures. Expenditures obligations must reflect charges against only current year funds. Charges against prior year funds including carry-over funds are to be reflected on the separate SF 269 for that year. o UI National Activities. Separate for each year ET HANDBOOK NO. XXX CHAPTER II - REPORTING R 9 98 II-4 o Trade Benefits. Separate for each year o NAFTA Benefits Separate for each year o Disaster Relief Projects Administration and Benefits for each open disaster - separate SF 269s for each disaster number and by Administration and Benefits. C. SF 270 Request for Advance or Reimbursement. A facsimile of form SF 270 and completion instructions can be found in Appendix II. This report is a Government-wide standard form prescribed for use by OMB Circular No. A-102 and by Department of Labor Regulations at 29 CFR 97.41 d . This is a voluntary report which States may use to request contingency advances for only the fourth quarter of each fiscal year. D. SF 272 Federal Cash Transactions Report. A facsimile of form SF 272 and completion instructions can be found in Appendix II. In accordance with 29 CFR 97.41 c SESAs are required to submit the SF 272 Federal Cash Transactions Report under the DHHS Payment Management System. However SESAs are exempt from the requirement to submit the SF 272A Continuation Sheet. III. Definitions. A. Accrued Expenditures. This term is defined in 29 CFR 97.3 as charges incurred by the grantee during a given period requiring the provision of funds for 1 goods and other tangible property received 2 services performed by employees contractors subgrantees subcontractors and other payees and 3 other amounts becoming owed under programs for which no current services or performance is required such as annuities insurance claims and other benefit payments. The term Outlays on the SF 269 has the same meaning as accrued expenditures under the accrual basis of reporting. B. Funding Period. The funding period for UI grants is typically the fiscal year however appropriation language provides for obligation of FY 1999 UI allocations by States through December 31 1999 with 90 additional days to complete the expenditure . In addition budget language permits States to obligate UI funds through September 30 2000 if such obligations are for automation acquisitions. Therefore the end of the FY 1999 funding period is December 31 1999 for UI regular allocations and September 30 2001 for automation acquisitions. ET HANDBOOK NO. 336 CHAPTER II - REPORTING ET HANDBOOK NO. XXX CHAPTER II - REPORTING R 9 98 II-5 C. Obligations. This term is defined in 29 CFR 93.7 as the amounts of orders placed contracts and subgrants awarded goods and services received and similar transactions during a given period that will require payment by the grantee during the same or a future period. D. Unliquidated Obligations. This term on the SF 269 for reports prepared on an accrued expenditure basis is defined in 29 CFR 97.3 as the amount of obligations incurred by the grantee for which an outlay has not been recorded. The term unliquidated obligations has the same meaning as resources on order had in the past. Obligations are the sum of accrued expenditures outlays and resources on order unliquidated obligations . SESAs must report valid unliquidated obligations on the SF 269 for the UI program. Guidelines for establishing resources on order in the UI program are listed below 1. Resources on order must be intended to meet a bona fide need of the funding period in which the need arises or to replace stock used in the funding period. To comply with this guideline purchase orders requisitions and contracts recorded as obligations must be firm complete and must request prompt delivery of materials or services. Do not include in the amounts reported as obligations administrative reservations such as reservations for contemplated procurements in the form of requisitions within the SESA invitations for bids or any other similar arrangements. 2. Where an obligation is definite but the precise amount is not known it may be estimated. 3. States must obligate allocations for regular operations of the UI program - whether base or contingency funded - by December 31 following the end of the fiscal year except for automation acquisitions as specified in paragraph III.B. The National Office no longer can approve State requests for extension of the deadline for obligating UIASA funds however the Regional Offices may still approve State requests for extension of the deadline for expendingUIASA funds. Any such extensions must be in writing and executed by December 31 of that year. The National Office also may extend the period of obligation availability for certain grants and agreements funded from UI National Activities funds. All unobligated funds as of September 30 2001 will be picked up. 4. Generally obligations should be supported by a valid purchase order or other binding agreement in writing between the parties for goods to be delivered or services to be performed. To meet this requirement purchase orders are to be included only to the extent that ET HANDBOOK NO. 336 CHAPTER II - REPORTING ET HANDBOOK NO. XXX CHAPTER II - REPORTING R 9 98 II-6 their issuance together with previous or subsequent action by the other party constitutes an offer and acceptance that has become a binding agreement. Such orders and requisitions may not be regarded as issued as long as they remain within the control of the issuing agency. 5. If the SESA issues purchase orders directly to a vendor obligations must be recorded and reported on the basis of the purchase orders. 6. For purchases placed with another State agency which are required by State law or regulation an exception is made to the requirement for supporting a transaction by a valid purchase order or binding agreement in writing. Where the State law or regulations mandatorily require the State agency to procure the specific materials requisitions of State agencies may be treated as purchase orders and obligations must be recorded and reported on the basis of the requisitions issued to the central procurement agency. 7. When procurement from a central procurement agency is optional obligations may be recorded on the basis of requisitions issued by the SESA provided a there is documentary evidence such as a store stock catalog that the items are normally stocked and b the requisition is for a bona fide need of the funding period in which the need arises or it is for replacement of stock used in the funding year. When items or services are ordered through a central procurement agency with delivery to the SESA direct from the vendor obligations must be recorded on the basis of purchase orders issued by the central agency. 8. SESAs should periodically review unliquidated obligation amounts to determine their validity. Obligations should not be carried on the State agency s books unless the agency is reasonably certain that payment of the obligation will be required at a later date. 9. 29 CFR 97.23 b requires that States must liquidate all obligations incurred under a grant not later than 90 days after the end of the funding period. For UI FY 1999 grants the end of the funding period is specified in paragraph III.B. above. Thus States must obtain written approval from ETA to retain unliquidated FY 1999 obligations beyond March 31 2000 - except in the case of funds used for automation acquisitions which may be obligated through September 30 2001. States may retain these obligations until December 31 2001. E. Automation Acquisition. The term automation acquisition is defined as the costs of goods and services directly related to the automation of UI operations. Automation goods consist of computers and their peripheral and auxiliary equipment and associated software. Automation data processing services are those services necessary to support the acquisition of those ADP goods. The term does not include maintenance and other costs relating to current operations and services. ET HANDBOOK NO. 336 CHAPTER II - REPORTING ET HANDBOOK NO. XXX CHAPTER II - REPORTING R 9 98 II-7 Given the fast pace of technological developments the list of products covered by this definition will change with time therefore no definitive list can be provided. The following list is illustrative of what is meant by the definition but is not all-inclusive 1. Hardware central processing units front-end processing units minicomputers microcomputers and related peripheral equipment such as data storage devices document scanners data entry equipment terminal controllers data terminal equipment computer-based word processing systems other than memory typewriters equipment and systems for computer networks communications which includes voice radio images optical data and video related items such as switchboards PBX units multiplexers FAX modems digital computer service units channel service units channel extenders Protocol converters VSAT satellite encryption and voice response units. 2. Software programs and routines used to employ and control the capabilities of automated and communication systems such as operating systems compilers assemblers utilities library routines maintenance routines applications converters conversion routines knowledge-based systems artificial intelligence systems decision support systems executive information systems and encryption and networking programs. 3. Services one-time costs for staff service bureaus or contract services directly related to the initial acquisition of automation systems including those relating to feasibility studies systems design application software and system development and the transportation installation training and maintenance of such items which directly relate to the initial acquisition. F. ETA Identifying Numbers. Because some SESAs have moved to accounting systems other than CAS ETA established uniform accounting codes for use by all SESAs in reporting back to ETA. Thus ETA will use the current fund ledger code structure for both CAS and non-CAS agencies. Non-CAS users may establish whatever account code classification system they wish to use in their accounting systems. However the SF 269s submitted to ETA must contain the ETA identifying number s as shown in Section II.B. and in identifying cash drawdowns by program through the Department of Health and Human Services Payment Management System. G. Time Distribution Definitions. The definitions of the UI program categories contained in the UI base allocations and Quarterly Financial Report UI-3 are a combination of UI functions previously defined in ET Handbook No. 362 SESA Accounting Manual Volume II Chapter IV. The following reflects the program categories used on the UI-3 worksheet and the CAS time distribution functions and codes ET HANDBOOK NO. 336 CHAPTER II - REPORTING ET HANDBOOK NO. XXX CHAPTER II - REPORTING R 9 98 II-8 UI-3Associated Time Distribution Functional Activity Codes under Project Code 210 unlessotherwise stated Claims Activities Initial Claims 200 Weeks Claimed 200 Includes ERP Nonmonetary Determinations 230 Multi-claimant Services 238 Appeals 240 Employer Activities Wage Records 260 Tax 300 Includes Tax Travel Quality Control UI Performs Function 461 and or Project Code 213 UI Support AS T Benefits Appeals Travel 235 Benefit Payment Control 270 UI Support 400 Internal Security 459 Interstate Activities 460 AS T 100 120 150 for Trade benefits administration use above codes under Project Code 219 Trade Benefit Administration Project Code 219 Claims Activities 200 230 238 and 240 only Other ET HANDBOOK NO. 336 CHAPTER II - REPORTING ET HANDBOOK NO. XXX CHAPTER II - REPORTING R 9 98 II-9 Reserved for special categories