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Federal and State Grant Closeout E&T

Finance

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Finance Team

Caring, Transparent, High Quality Customer Service

Finance Team – Introductions

  • Laura Urbain – laura.urbain@state.co.us
  • Wayne Hua – wayneq.hua@state.co.us
  • Paul Chavez – pauld.chavez@state.co.us
  • Bryce Green – bryce.green@state.co.us

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Intent Today

What Finance Needs to Close Grants

. Final Closeout Package - Definition

  • Federal and State grants
    • State – grants to counties and contractors
      • Example of these (ESF, ESJR and VSCP)
    • Components needed
      • Deadlines
    • JVs, County Payments
      • Deadlines
      • Final Draw - Paul

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Deadlines - Laura

OMB Guidance

Payments – Cutoff Deadline

Indirect Costs – Accrued vs Actual

JVs – Cutoff Deadline

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ACRONYMS

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CFDA –Catalog of Federal Domestic Assistance number

CFR- Code of Federal Regulations

ETA – Employment and Training Administration

FPO – Federal Project Office

GCS- Grant Closeout System

JV- Journal Voucher

NFA – Notice of Fund Allocation

NFR – Notice of Fund Recapture

NOA – Notice of Award

OMB-Office of Management & Budget

PMS – Payment Management System

PTE – Pass-through Entity

POC – Point of Contact

POP- period of performance

SOW – Statement of Work

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Final Report’s Package Components - Wayne

Finance and Programs

Finance

  • Key Elements of the Closeout Package Requirements
    • Grantee’s Release. No future financial obligations
    • Personal Property Inventory Certification
      • Inventory, Equipment, and/or Capital Assets
        • Verified with Local Level – Paul coordinates with the Locals
        • Verified with State Level (Grant Coordinator, Grant/Program Manager
    • Grantee Detail Statement of Costs (Discretionary Grants)
      • Total expenditures by budget/cost line item. (payroll, IDC, JVs)
      • Indirect Costs – Section 12 for formula grants and Section 13 (details of Indirect Costs) discretionary grants
    • Grantee Submittal of Closeout Submittal

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Program

  • WIOA formula grants
    • Local level reports to grant accountant
      • Closeout Package (CP) sent by Finance to Locals 1st week of June
      • Counties complete (CP) and submits to Finance. Deadline 3rd week of August. needs to be submitted (Policy Guidance Letter [PGL])

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Financial Closeout Package

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Final Grant Reconciliation Process

9130 Quarterly Final vs. Closeout Reports Requirements

    • Attachment Examples

DOL-ETA Final Closeout Confirmation: Example of email notification letter

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ETA Closeout Package Formula –Discretionary Grants

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Closeout Timeline - Below

Add a footer

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No-Cost Extension Example: Cover Letter

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ETA Request for Submission of Closeout Documentation

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Add a footer

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Example of due dates Closeout Package 90 Days vs. 120 Days

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ETA 9130 Report : Final Quarter Reports vs. Closeout Reports

  • Final report
    • Due no later than 45 calendar days after the reporting period
      • in which the grant period of performance (POP) expires
      • or all funds, Federal AND recipient share, are expended
      • WHICHEVER comes first
  • Closeout report
    • The non-Federal entity, grantee/recipient must submit, no later than 120 calendar days after the end date of the period of performance, all financial, performance, and other reports as required by the terms and conditions of the Federal award

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Example of 9130 Final Quarterly Report

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Example of 9130 Closeout Report

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Closeout Forms to be Submitted Via GCS (Grant Closeout System)

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Grantee’s Release

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Govt Property Closeout Inventory Certification

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Grantee Submital of Closeout Docs

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Closeout Certify Confirmation

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ETA Final Closeout Notification

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Record of Retention Requirements:

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  • WIOA programs records must be retained for at least 3 years following the date on which the final expenditure report charged to a program year’s allotment is submitted or until all audit and litigation issues are resolved, whichever is later.
  • The record retention period for WIOA participant files is five (5) years from the exit date. This five (5) year time period allows for follow-up services conducted after the exit and time for report submission
  • CDLE: Accounting and Finance – 7 years Record retention policy

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Knowledge Check – Question 1

The grant recipient has 90 days from the end of the Period of Performance to submit the FINAL ETA 9130 report?

  • True
  • False

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Overview Items Due From Counties (locals)

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  • ESF funds and WFD SUPPLEMENTAL ESF FUNDING (PROGRAM CODE 2W22 + 2W32) must be invoiced to CDLE by July 7th, 2022 in by Journal Voucher UPLOAD. (SFY2022).

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  • All the PROGRAM CODES from the CLOSEOUT SUMMARY CHECKLIST (BUDGET/ACTUAL) must be fully spent. There should not be any remaining balances. If there are any remaining balances, please provide an explanation in report form. Also, please work with your Grant coordinator and Regional Liaison with the remaining budget balances.

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  • CERTIFICATE PHYSICAL INVENTORY & PHYSICAL INVENTORY LIST: Please be sure to add Program year and program code & the descriptions for the purchases of physical inventories.

-If NO physical inventories were purchased, then, please use the verbiage below. See example Please identify the grant year accordingly.

-No physical inventory purchased for the following grants: PY##-FY## WIOA-ADULT, DW, YOUTH

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Additional Overview Items Due From Counties (locals)

  • Each Program Year (PY) and funding stream listed above will have the following forms completed:

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    • Attachment E - Program Income Expense Report Form
    • Attachment F - Stand-In Cost Repost Form
    • Attachment H - Grant Closeout Reconciliation Worksheet
    • Attachment I – Closeout Document Package - all I attachments

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Example Chart provided to WFD- Local Grants Ending Feb 28th thru June 30th 2022 –Final Grant Reconciliation Process

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Grant Closeout Package - sent by Finance to Locals 1st week of June�

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Example of Attachment Closeout Checklist Summary

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Grant Closeout Package Inventory Certification due from Counties –Signed and Dated�

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Knowledge Check – Question 2

Does the Local Area State and Federal funding grants have the same closeout due date?

  • True
  • False

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Sections of the ETA 9130 –Done by Finance - Bryce

  • Basic Information
  • Federal Cash Section (10a-10c)(1-9)
  • Federal Expenditures and Unobligated Balance (10d-10i)
  • Recipient Share (10j-10l)
  • Program Income (10m-10o)
  • Additional Expenditure Data Required (11)
  • Remarks (12)
  • Indirect Expenditures (13a-13g)
  • Certification (14)

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ETA-9130 Report Basic Information

    • Federal Agency
    • Federal Grant Number
    • Recipient Organization
    • Unique Entity Identifier / EIN
    • Recipient Account Number
    • Final Report
    • Basis of Reporting
    • Project Grant Period
    • Reporting End Date

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Sections 1-9

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The ETA-9130 Financial Report -Bryce

    • The ETA 9130 has 14 versions:
    • Basic 9130 plus 13 program-specific versions
    • Every funding source requires its own report
    • Basic ETA 9130

http://www.doleta.gov/grants/financial_reporting.cfm

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9130 14 Versions

  • Basic ETA 9130 (Discretionary)
  • WIOA - Local Youth 
  • WIOA - Local Adult 
  • WIOA - Local Dislocated Worker 
  • WIOA - Statewide Youth 
  • WIOA - Statewide Adult
  • WIOA - Statewide Dislocated Worker
  • WIOA - Statewide Rapid Response 
  • National Dislocated Worker Grants
  • Employment Services & Unemployment Insurance
  • National Farmworker Jobs Program 
  • Senior Community Service Employment Program
  • Indian & Native American Program 
  • Trade Adjustment Assistance Program 

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Expenditures – Keep in Mind

  • Examples of accruals:
    • Salaries
    • Goods received but invoices not paid
    • Goods or services received; not yet invoiced
  • NOT Accruals:
    • Orders placed but not yet received
    • Obligations
    • Encumbrances
  • Accruals can be estimations
    • If accruals for estimates are actually recorded in the accounting system as accruals, they must be reversed in the following reporting period to avoid over reporting of expenditures

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Reporting Requirements

  • Reporting expenditures on the accrual basis
  • Adhering to the requirements for program income
  • Allocating costs to funding sources and cost categories/objectives

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Section 13 Indirect Expenditures

    • Type of Rate
    • Rate
    • Rate Approval Date
    • Period
    • Base
    • Amount Charged
    • Federal Share
    • Totals

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  • 13. Indirect Expenditures

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Common Reporting Issues and Mistakes –State and Local Level -Wayne

  • Recipients and subrecipients not reporting on accrual basis
  • Cash disbursements exceed expenditures
  • Inaccurate reporting at subrecipient levels, which results in inaccurate reporting by direct recipients
  • Administrative expenses exceeding limit
  • Classifying administrative expenses as program costs
  • Not meeting minimum limits for Work Experience or Out of School Youth.
  • Calculating/reporting indirect costs on basis other than that prescribed in negotiated rate agreement
  • Inconsistent reporting
  • Underreporting of program expenditures

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ETA and Uniform Guidance Resources

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  • Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR Part 200
    • 2 CFR 200.80
    • 2 CFR 200.302
    • 2 CFR 200.327
  • Department of Labor Exceptions 2 CFR Part 2900
    • 2 CFR 2900.14

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Web Resources

  • What is the best way to find your local American Job Center (AJC)?
    • See DOL’s Service Locator
  • Want More Information?
    • DOLETA.gov/Grants
      • Funding Opportunities
      • How to Apply
      • Manage Your Awarded Grant
      • Resources and Information
        • ETA Grantee Handbook
        • Annual Grant Terms Template
        • Core Monitoring Guide
        • Technical Assistance Guides
        • Uniform Guidance Quick Reference Sheet
  • Want More Training?
    • Workforce GPS’s Grants Application and Management Community of Practice
      • Financial Reporting
      • Subrecipient Management and Oversight
      • Indirect Cost Rates
      • Policies and Procedures
      • Procurement and Performance-Based Contracts
      • Capital Assets and More
    • WorkforceGPS

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Finish Line

Review

DOL Notification, Acceptance

Record Retention

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Thank You

Controller’s Office

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Finance – Grant Closeout

Questions?

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