DOL ETA 9130

GRANTEE USER GUIDE

Version 1

Version Date: 3/21/2023
DOL ETA-9130 Grantee User Guide

VERSION HISTORY

Version

Number

Implemented

By

Revision

Date

Description of

Change

1 K. Kartsakalis 3/21/2023 Initial Document
DOL ETA-9130 Grantee User Guide 

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TABLE OF CONTENTS 

List of Figures................................................................................................................................................5

DOL ETA-9130 Federal Financial Reports......................................................................................................7

DOL ETA-9130 Federal Financial Report Form Instructions..........................................................................8

Report Submissions...................................................................................................................................8

Reporting Requirements...........................................................................................................................8

Line-Item Instructions for ETA-9130 Forms................................................................................................10

ETA-9130 Basic........................................................................................................................................10

ETA-9130 (A) – WIOA Statewide Youth ..................................................................................................15

ETA-9130 (B) – WIOA Local Youth...........................................................................................................21

ETA-9130 (C) – WIOA Statewide Adult ...................................................................................................28

ETA-9130 (D) – WIOA Local Adult...........................................................................................................33

ETA-9130 (E) – WIOA Statewide Dislocated Worker ..............................................................................40

ETA-9130 (F) – WIOA Local Dislocated Worker ......................................................................................45

ETA-9130 (G) – National Dislocated Worker Grants...............................................................................51

ETA-9130 (H) – Statewide Rapid Response.............................................................................................56

ETA-9130 (I) – Employment Services & Unemployment Insurance........................................................62

ETA-9130 (J) – National Farmworker Jobs Program ...............................................................................66

ETA-9130 (K) – Senior Community Service Employment Program.........................................................72

ETA-9130 (L) – Indian and Native American Program ............................................................................77

ETA-9130 (M) – Trade Adjustment Assistance Program.........................................................................82

Searching your Federal Financial Reports...................................................................................................88

Navigating to the Federal Financial Reports...........................................................................................88

Federal Financial Report Search Screen..................................................................................................89

Federal Financial Report Search Results Screen.....................................................................................91

Preparing your DOL ETA Financial Report...................................................................................................92

Federal Financial Report Search Results Screen – Prepare Report ........................................................92

U.S. DOL ETA Financial Report – Details Screen (Workflow: Prepare Report) .......................................92

U.S. DOL ETA Financial Report – Details Screen (Prepare Report Tab) ..................................................93

U.S. DOL ETA Financial Report – Details Screen (Documents Tab).........................................................98

U.S. DOL ETA Financial Report – Details Screen (All Details Tab).........................................................100

Download Action...................................................................................................................................102

Certifying your DOL ETA Financial Report.................................................................................................103

Federal Financial Report Search Results Screen – Certify Report ........................................................103

U.S. DOL ETA Financial Report – Details Screen (Workflow: Certify Report) .......................................103
DOL ETA-9130 Grantee User Guide 

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U.S. DOL ETA Financial Report – Details Screen (Preview/Certify Report Tab)....................................104

U.S. DOL ETA Financial Report – Details Screen (Certifier Comments Tab)..........................................105

U.S. DOL ETA Financial Report – Details Screen (Preview Report Tab – Non-WIOA)...........................105

U.S. DOL ETA Financial Report – Details Screen (Preview Report Tab - WIOA)....................................106

U.S. DOL ETA Financial Report – Details Screen (All Details Tab).........................................................106

Agency Approval of your Federal Financial Report...................................................................................108

Federal Financial Report Search Results Screen – Agency Review.......................................................108

U.S. DOL ETA Financial Report – Details Screen (Workflow: Agency Review)......................................108

U.S. DOL ETA Financial Report – Details Screen (Approve Report - Print Version Tab) .......................109

U.S. DOL ETA Financial Report – Details Screen (Workflow: Completed) ............................................109

U.S. DOL ETA Financial Report – Details Screen (All Details Tab).........................................................110

Printing Your DOL ETA Financial Report ...................................................................................................113

Federal Financial Report Search Results Screen – Print Report ...........................................................113

U.S. DOL ETA Financial Report PDF.......................................................................................................113

Group Print Action ................................................................................................................................114
DOL ETA-9130 Grantee User Guide 

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List of Figures

Figure 1: Dashboard Screen - PMS User Account Notifications..................................................................88

Figure 2: PMS System Main Menu Icon ......................................................................................................88

Figure 3: PMS System Main Menu..............................................................................................................89

Figure 4: Federal Financial Report Sub-menu.............................................................................................89

Figure 5: Federal Financial Report - Search Screen ....................................................................................90

Figure 6: Federal Financial Report Search Results Screen..........................................................................91

Figure 7: Federal Financial Report Search Results Screen – Review (Prepare Report) ..............................92

Figure 8: U.S. DOL ETA Federal Financial Report - Workflow: Prepare Report ..........................................92

Figure 9: Prepare Report Tab - Non-WIOA .................................................................................................93

Figure 10: Prepare Report Tab - Non-WIOA: Transactions.........................................................................94

Figure 11: Prepare Report Tab - Non-WIOA: Additional Expenditures.......................................................94

Figure 12: Prepare Report Tab - Non-WIOA: Indirect Expenditures and Remarks.....................................94

Figure 13: Prepare Report Tab – WIOA.......................................................................................................95

Figure 14: Prepare Report Tab - WIOA: Transactions.................................................................................95

Figure 15: Prepare Report Tab - WIOA: Additional Expenditures...............................................................96

Figure 16: Prepare Report Tab - WIOA: Indirect Expenditures and Remarks.............................................96

Figure 17: Prepare Report Tab - Save and Submit......................................................................................97

Figure 18: Prepare Report Tab - Validation Error Message Pop-up ...........................................................97

Figure 19: Prepare Report Tab - Missing Prepared by Pop-up ...................................................................97

Figure 20: Prepare Report Tab - Warnings Pop-up.....................................................................................98

Figure 21: Prepare Report Tab - Report Successfully Prepared..................................................................98

Figure 22: Documents Tab - Upload Attachment .......................................................................................99

Figure 23: Documents Tab - Manage Documents.......................................................................................99

Figure 24: All Details Tab ..........................................................................................................................100

Figure 25: All Details Tab – Report Details – Preparer Information .........................................................100

Figure 26: All Details Tab - Status History.................................................................................................101

Figure 27: All Details Tab – Notification – Delinquent..............................................................................101

Figure 28: All Details Tab – Notification – Recipients...............................................................................101

Figure 29: All Details Tab – Notification – Delinquent Email Message.....................................................102

Figure 30: Federal Financial Report Search Results Screen – Download..................................................102

Figure 31: Federal Financial Report Search Results Screen - Review (Certify Report) .............................103

Figure 32: U.S. DOL ETA Federal Financial Report - Workflow: Certify Report ........................................103

Figure 33: Preview/Certify Report Tab – Certify Report...........................................................................104

Figure 34:Preview/Certify Report Tab – Success Message Pop-up ..........................................................104

Figure 35: Certifier Comments Tab...........................................................................................................105

Figure 36: Preview Tab – Non-WIOA ........................................................................................................105

Figure 37: Preview Tab – WIOA ................................................................................................................106

Figure 38: All Details Tab – Report Details – Certifier Information ..........................................................107

Figure 39: All Details Tab – Status History ................................................................................................107

Figure 40: Federal Financial Report Search Results Screen - Review (Agency Review)............................108

Figure 41: U.S. DOL ETA Federal Financial Report - Workflow: Agency Review.......................................108

Figure 42: Agency Report – Print Version Tab..........................................................................................109

Figure 43: U.S. DOL ETA Federal Financial Report – Workflow: Completed.............................................109

Figure 44: All Details Tab – Report Details – Agency Reviewer................................................................110
DOL ETA-9130 Grantee User Guide 

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Figure 45: All Details Tab – Status History - Report Approved .................................................................111

Figure 46: All Details Tab – Status History - Report Rejected...................................................................111

Figure 47: All Details Tab – Revision History.............................................................................................112

Figure 48: All Details Tab – Notification – Rejection.................................................................................112

Figure 49: Federal Financial Report Search Results Screen - Print Report ...............................................113

Figure 50: Print Report..............................................................................................................................114

Figure 51: Federal Financial Report Search Results Screen - Group Print................................................114
DOL ETA-9130 Grantee User Guide 

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DOL ETA-9130 Federal Financial Reports 

The DOL ETA-9130 Federal Financial Reports are included with the SF-425 Federal Financial 

Reports in PMS where possible (navigation, search, etc.). Since the data collected for the ETA9130 Reports are different than the SF-425 Reports, form data screens are specific to the type 

of form.

See user guides for the SF-425 Reports on the PMS application: FFR Grantee User Guide and 

FFR Agency User Guide under the Federal Financial Reporting menu.

For DOL ETA, the following Financial Reports are submitted quarterly. The type of report is 

determined based on awarded grant:

1. ETA-9130 (Basic): For discretionary grants and any other grants not specifically listed 

below

2. ETA-9130 (A/B)

o A: WIOA Statewide Youth

o B: WIOA Local Youth

3. ETA-9130 (C/D)

o C: WIOA Statewide Adult

o D: WIOA Local Adult 

4. ETA-9130 (E/F/H)

o E: WIOA Statewide Dislocated Worker

o F: WIOA Local Dislocated Worker

o H: Statewide Rapid Response

5. ETA-9130 (G): National Dislocated Worker Grants

6. ETA-9130 (I): Employment Services & Unemployment Insurance

7. ETA-9130 (J): National Farmworker Jobs Program

8. ETA-9130 (K): Senior Community Service Employment Program

9. ETA-9130 (L): Indian and Native American Program

10. ETA-9130 (M): Trade Adjustment Assistance Program
DOL ETA-9130 Grantee User Guide 

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DOL ETA-9130 Federal Financial Report 

Form Instructions 

This section contains information from the ETA-9130 Form Instructions.

Report Submissions

1. The U.S. Department of Labor (DOL) Employment and Training Administration (ETA) 

requires all grant recipients to submit the ETA-9130 Financial Report electronically 

through PMS.

2. Grant recipients must register in PMS to prepare, submit, and certify their reports. This 

user guide provides detailed instructions for using PMS to complete your ETA-9130 

Financial Reports.

3. Report submission is a three-step process:

o Data Entry: Users with the Preparer privilege are responsible for entering the

required data on the ETA-9130, after logging into PMS

o Data Certification: Users with the Certifier privilege are responsible for certifying 

the accuracy of the data, after logging into PMS

o Data Acceptance: DOL/ETA is responsible for reviewing the certified ETA-9130, 

communicating with recipients, as necessary, and accepting the report within 10 

business days after report certification. If a modification is required, the

certification and acceptance processes must be repeated.

Reporting Requirements

1. Submission of the ETA-9130 is required on a quarterly basis. Reporting quarter end 

dates shall correspond to the following calendar quarter end dates: March 31, June 30, 

September 30, and December 31. A final quarter ETA-9130 is required at the completion 

of the quarter, encompassing the grant award end date, or at the completion of the 

quarter in which all funds have been expended, whichever comes first. The final quarter 

ETA-9130 must be indicated by selecting “YES” in Item 6, Final Report.

2. Quarterly reports, including the final quarter report, are required to be submitted no later 

than 45 calendar days after the end of each specified reporting period. The reporting due 

dates are: May 15, August 15, November 15, and February 15. The deadlines for ETA9130 submissions do not change, even in instances when the reporting due date falls on 

a weekend or holiday. For details on PMS Access and Help Desk, see 

https://pms.psc.gov/support/help-desk.html. 

3. All financial data is required to be reported cumulative from grant inception, through the 

end of each reporting period. Expenditure data is required to be reported on an accrual 

basis.

4. A separate ETA-9130 is required for each program and each fund source (subaccount) 

awarded to a grant recipient.

5. All sections of the report must be completed unless otherwise noted in the grant 

agreement.

For more information regarding DOL/ETA grants and financial reporting, please visit 
DOL ETA-9130 Grantee User Guide 

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http://www.doleta.gov/grants/. Additional assistance may be provided through your Federal 

Project Officer. If you require technical assistance for PMS, please visit 

https://pms.psc.gov/support/help-desk.html.

Please ensure that the certifying official information contained in Items 14a -14e is correct. Any 

outdated information will delay transmission of the grant’s closeout package and relevant 

information affecting the grant. 
DOL ETA-9130 Grantee User Guide 

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Line-Item Instructions for ETA-9130 Forms

ETA-9130 Basic

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational Element to 

Which Report is Submitted

“U.S. Department of Labor Employment & Training Administration.” 

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization. PREENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date.

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but must 

develop and report such accrual information through best estimates 

based on an analysis of the documentation on hand.”

8

Project/Grant Period, From:

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document.

PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 
DOL ETA-9130 Grantee User Guide 

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Line 

Item Reporting/Line Item Instructions

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

This amount will be PRE-ENTERED to agree with DOL cumulative 

quarter-end drawdown records associated with this grant and the 

specific subaccount identified in Item 2. This is equal to the 

cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date.

NOTE: For grant recipients operating on a reimbursement basis, this 

amount will NOT reflect cash utilized from other fund sources of the 

recipient organization to pay for subject grant activities, until such 

funds are drawn down under the subaccount specifically associated 

with this grant as identified in Item 2.

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance:

10d Total Federal Funds 

Authorized

This amount is pre-entered for all grants, except WIA or WIOA 

formula-funded. This entry should agree with the grant award amount 

specified in the official grant award document for this subaccount, as 

identified in Item 2. (Discrepancies must be identified by recipient and 

corrected, as necessary, by the Grant Officer.)
DOL ETA-9130 Grantee User Guide 

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Line 

Item Reporting/Line Item Instructions

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

10f Total Administrative 

Expenditures

An entry is required for this line item for all grants subject to an 

administrative cost limitation. This line item is a portion of the

amount reported on Line 10e (Federal Share of Expenditures).

Enter the cumulative amount of accrued expenditures for 

administrative activities.

Consult the appropriate program rules and regulations and/or grant 

award specifications for specific definitions and/or limitations on 

administrative costs. Some grants may be identified in the grant 

agreement as exempt from breaking out administrative costs.

If no data entry is required, a ZERO must be entered.

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 
DOL ETA-9130 Grantee User Guide 

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Line 

Item Reporting/Line Item Instructions

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease, budgeted 

salary costs) for which an obligation has not yet been incurred.

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share:

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant should be included 

in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically 

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.
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Line 

Item Reporting/Line Item Instructions

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10, 11, and 13, as applicable.)

13

Indirect Expenditures

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base

Enter the amount of the distribution base against which the rate(s) 

was applied, such as modified total direct costs (MTDC). Distribution 

bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.
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Line 

Item Reporting/Line Item Instructions

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer (FPO) and 

Grant Officer to inform him/her of the error and the need to request a 

change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.

ETA-9130 (A) – WIOA Statewide Youth

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational Element to 

Which Report is Submitted

“U.S. Department of Labor Employment & Training Administration.” 

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization. PREENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date.

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 
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Line 

Item Reporting/Line Item Instructions

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but must 

develop and report such accrual information through best estimates 

based on an analysis of the documentation on hand.”

8

Project/Grant Period, From:

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document.

PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

Enter the cumulative amount of actual cash received from the Federal 

agency as of the reporting period end date. Cash received means 

cash deposited in your bank account. Drawdowns initiated on the 

last business day of a quarter should NOT be reflected in this 

amount, but in the subsequent quarter’s cash receipts.

Cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date reflect 

drawdowns for both Statewide and Local activities. This entry must 

reflect the Statewide portion only. The sum of the 10a entry on 

this report and the 10a entry on the Local Youth report (ETA-9130 

(B)) must equal the cumulative PMS record amount posted for this 

subaccount.

Cash receipts reported should correspond to payment for allowable 

Statewide Youth costs (and allowable advances to subrecipients) 

associated with the funding authority identified on Line 10d (Total 

Federal Funds Authorized).

NOTE: For grant recipients operating on a reimbursement basis, this 

amount should NOT reflect cash utilized from other fund sources of 

the recipient organization to initially pay for subject grant activities.

10b Cash Disbursements Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 
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Line 

Item Reporting/Line Item Instructions

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

Enter the total amount of Youth funds (from the Youth funding stream 

allotment) retained at the State level for allowable statewide 

activities.

NOTE: This entry cannot exceed 15% of the Youth funding Program 

Year allotment during the first 2 years of the availability of that 

allotment. After the first 2 years, the recapture of local Youth funds to 

be used for allowable statewide activities will be reflected as an 

increase in this entry. A corresponding reduction should be made to 

the Local Youth report (ETA-9130 (B)) on Line 10d.

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 
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Item Reporting/Line Item Instructions

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

During the closeout process, funds not expended during the grant 

period will be de- obligated. Exception: Funds obligated for pay-forperformance contracts (WIOA Sec. 189 (g)(2)(D)).

10f Total Administrative 

Expenditures

Enter the cumulative amount of accrued expenditures charged to the 

Youth statewide subaccount for administrative activities.

NOTE: While up to 5% of the Youth funds available for the costs of 

administration is part of the up to 15% of the total Youth funds 

retained at the State level for statewide activities, those funds, 

identified on this line item, do not need to be allocable to the 

statewide Youth Program, but may be allocable to Adult and 

Dislocated Worker activities, as well.

According to WIOA Sec. 3 (1), “[t]he term ‘‘administrative costs’’ 

means expenditures incurred [...] in the performance of administrative 

functions and in carrying out activities under title I that are not related 

to the direct provision of workforce investment services (including 

services to participants and employers). Such costs include both 

personnel and nonpersonnel costs and both direct and indirect costs.”

This line item is a portion of the amount reported on Line 10e 

(Federal Share of Expenditures).

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period. Do not include any amount on Line 10g that has been 

reported on Line 10e (Federal Share of Expenditures) or 10f (Total 

Administrative Expenditures). Do not include any amount on Line 10g 

for a future commitment of funds/encumbrances (e.g., entire lease, 

budgeted salary costs) for which an obligation has not yet been 

incurred.

Local funds obligated for Pay-for-Performance contracts remain 

available until expended. See WIOA Sec. 189 (g)(2)(D).

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).
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Line 

Item Reporting/Line Item Instructions

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant should be included 

in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically 

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 
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Line 

Item Reporting/Line Item Instructions

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Real Property Proceeds 

Expended

Enter expenditure of funds resulting from the sale of real property 

purchased with DOL/ETA ES or UI funds. Further guidance on this 

requirement can be found in Training and Employment Guidance 

Letter No. 3-07, Transfer of Federal Equity in State Real Property to 

the States, dated August 1, 2007.

NOTE: This amount should not be included in the amount reported on 

Line 10e (Federal Share of Expenditures).

11c Recaptured Funds Expended

Enter expenditure of funds recaptured from the local areas. This 

amount should be included on Line 10e (Federal Share of 

Expenditures).

11d Out-of-School Youth Funds 

Expended on Direct Services

Enter expenditures for allowable services provided directly to 

participants meeting Out-of- School Youth eligibility criteria (WIOA 

Sec. 129 (a)(1)(B).)

WIOA Sec. 129 (a)(4)(A) requires that a minimum of seventy-five 

percent of statewide and local Youth funds provided to carry out the 

program in the State for a program year must be expended to provide 

youth workforce investment activities for Out-of-School Youth.

Expenditure Rate Calculation: Out-of-School Youth expenditures 

divided by In-School plus Out-of-School Youth expenditures. 

à OSY Expenditure Rate (%) = OSY ÷ (ISY + OSY)

11e In-School Youth Funds 

Expended on Direct Services

Enter expenditures for allowable direct services for participants 

meeting eligibility criteria for In-School youth (WIOA Sec. 129 

(a)(1)(C)).

11f Training Expenditures

Enter the cumulative amount of expenditures for training services 

provided to Youth program participants.

This line item should consider all costs for training, including but not 

limited to tuition, fees, books, tools, transportation, other supportive 

services to enable participation in training, etc., as applicable. All 

forms of training, as defined in guidance, must be accounted for, with 

the exception of Youth on-the-job training (OJT). 

This line item should represent the total accrued training activities 

expenditures for this Youth Grant and it is a portion of the amount 

reported in 10e (Federal Share of Expenditures).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10, 11, and 13, as applicable.

13

Indirect Expenditures

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.
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Item Reporting/Line Item Instructions

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base

Enter the amount of the distribution base against which the rate(s) 

was applied, such as modified total direct costs (MTDC). Distribution 

bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted 

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.

ETA-9130 (B) – WIOA Local Youth

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational Element to 

Which Report is Submitted

“U.S. Department of Labor Employment & Training Administration.” 

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED
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Line 

Item Reporting/Line Item Instructions

3 Recipient Organization Name and complete address of recipient organization. PREENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant.

The grant closeout will not occur until after the grant end date.

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but

must develop and report such accrual information through best 

estimates based on an analysis of the documentation on hand.”

8

Project/Grant Period, From:

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document.

PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award. PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts Enter the cumulative amount of actual cash received from the Federal 

agency as of the reporting period end date. Cash received means 
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Item Reporting/Line Item Instructions

cash deposited in your bank account. Drawdowns initiated on the 

last business day of a quarter should NOT be reflected in this 

amount, but in the subsequent quarter’s cash receipts.

Cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date reflect 

drawdowns for both Statewide and Local activities. This entry must 

reflect the Local portion only.

The sum of the 10a entry on this report and the 10a entry on the 

Statewide Youth report (ETA-9130 (A)) should equal the cumulative 

PMS record amount posted for this subaccount.

Cash receipts reported should reflect the State’s receipt of cash to 

be disbursed to local areas to pay for allowable Local Youth costs 

associated with the funding authority identified on Line 10d (Total 

Federal Funds Authorized).

NOTE: For grant recipients operating on a reimbursement basis, this 

amount should NOT reflect cash utilized from other fund sources of 

the recipient organization to initially pay for subject grant activities.

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

Enter the total amount of Youth funds (from the State Youth funding 

stream allotment) allocated to the local areas for allowable local 

youth activities.

NOTE: After the first 2 years of a Program Year of funding, any local 

youth funds recaptured by the State and returned for statewide 

activities should be reflected by a decrease in this entry. A 

corresponding increase will be made to Line 10d of the Statewide 

Youth report (ETA-9130 (A)). Local youth funds recaptured from one 

local area and allocated to another local area will precipitate no 

change to this line item.
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Item Reporting/Line Item Instructions

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

During the closeout process, funds not expended during the grant 

period will be de- obligated. Exception: Funds obligated for pay-forperformance contracts (WIOA Sec. 189 (g)(2)(D)).

10f Total Administrative 

Expenditures

Enter the cumulative amount of accrued expenditures charged to the 

Youth local area grants for administrative activities. This line item is 

a portion of the amount reported on Line 10e (Federal Share of 

Expenditures).

NOTE: Because 10% of the total Youth, Adult, and Dislocated Worker 

funds available for expenditure at the local areas may be expended 

on administration (without regard to funding source), the funds 

identified on this line item, do not need to be allocable to the local 

Youth program, but may be allocable to local Adult and Dislocated 

Worker activities, as well.

According to WIOA Sec. 3 (1), “[t]he term ‘‘administrative costs’’ 

means expenditures incurred [...] in the performance of administrative 

functions and in carrying out activities under title I that are not related 

to the direct provision of workforce investment services (including 

services to participants and employers). Such costs include both 

personnel and nonpersonnel costs and both direct and indirect costs.”

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as
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follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease, budgeted 

salary costs) for which an obligation has not yet been incurred.

Local funds obligated for Pay-for-Performance contracts remain 

available until expended. See WIOA Sec. 189 (g)(2)(D).

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant

should be included in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically 

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 
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program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Real Property Proceeds 

Expended

Enter expenditure of funds resulting from the sale of real property 

purchased with DOL/ETA ES or UI funds. Further guidance on this 

requirement can be found in Training and Employment Guidance 

Letter No. 3-07, Transfer of Federal Equity in State Real Property to 

the States, dated August 1, 2007.

NOTE: This amount should not be included in the amount reported on 

Line 10e (Federal Share of Expenditures).

11c Out-of-School Youth 

Expenditures

Enter expenditures for allowable program activities for participants 

meeting eligibility criteria for Out-of-School Youth (WIOA Sec. 129

(a)(1)(B)). This line item should represent the total accrued Out-ofSchool Youth expenditures for all local areas and it is a portion of 

the amount reported in 10e (Federal Share of Expenditures).

WIOA Sec. 129 (a)(4)(A) requires that a minimum of seventy-five 

percent of statewide and local Youth funds provided to carry out the 

program in the State for a program year must be expended on Out-ofSchool Youth. The expenditure rate for local area funds is calculated 

after subtracting out funds spent on administrative costs. For 

example, if a local area receives $1 million and spends $100,000 on 

administrative costs, the remaining $900,000 is subject to the Out-ofSchool Youth expenditure rate. In this example, the local area would 

be required to spend at least $675,000 (75 percent) of the $900,000 

to provide youth workforce investment activities for Out-of-School 

Youth.

Expenditure Rate Calculation: Out-of-School Youth Expenditures 

(11c) divided by Total Federal Funds Authorized (10d) minus Total 

Administrative Expenditures (10f).

→ OSY Expenditure Rate (%) = 11c ÷ (10d – 10f)
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11d In-School Youth Expenditures

Enter expenditures for allowable program activities for participants 

meeting eligibility criteria for In-School Youth (WIOA Sec. 129 

(a)(1)(C)). This line item should represent the total accrued In-School 

Youth expenditures for all local areas and it is a portion of the 

amount reported in 10e (Federal Share of Expenditures).

Lines 11c (Out-of-School Youth Expenditures) Plus 11d (InSchool Youth Expenditures) Plus 10f (Total Administrative 

Expenditures) should EQUAL Line 10e (Federal Share of 

Expenditures).

11e

Federal Share of Unliquidated 

Obligations for Pay-forPerformance Contracts

Enter any obligations incurred for pay-for-performance contracts for 

which an expenditure has not yet been recorded, as of the reporting 

period end date. This amount should represent the aggregate 

unliquidated obligations for pay-for-performance contracts for local 

areas and it is a portion of the amount reported in 10g (Federal 

Share of Unliquidated Obligations).

11f Pay-for-Performance Contract 

Expenditures

Enter the cumulative amount of expenditures charged to the Local 

Youth grants for pay- for-performance contract costs. This line item 

should represent the total accrued pay-for- performance contract 

expenditures for all local areas and it is a portion of the amount 

reported in 10e (Federal Share of Expenditures).

WIOA Sec. 129 (c)(1)(D) sets a pay-for-performance contract 

expenditure cap of ten percent of the amount of Federal funds 

allocated to local areas to carry out the Youth program for a fiscal 

year.

11g Work Experience Expenditures

Enter the cumulative amount of expenditures charged to the Local 

Youth grants for work experience activities. This line item should 

represent the total accrued work experience expenditures for all local 

areas and it is a portion of the amount reported in 10e (Federal 

Share of Expenditures).

WIOA Sec. 129 (c)(4) requires that a minimum of twenty percent of 

Federal funds allocated to local areas to carry out the local Youth 

program for a fiscal year must be expended on work experience 

activities.

Expenditure Rate Calculation: Work Experience Expenditures 

(11g) divided by Total Federal Funds Authorized (10d) minus Total 

Administrative Expenditures (10f).

→ Work Experience Expenditure Rate (%) = 11g ÷ (10d – 10f)

11h Training Expenditures

Enter the cumulative amount of expenditures for training services 

provided to Youth program participants.

This line item should consider all costs for training, including but not 

limited to tuition, fees, books, tools, transportation, other supportive 

services to enable participation in training, etc., as applicable. All 

forms of training, as defined in guidance, must be accounted for, with 

the exception of Youth on-the-job training (OJT).

This line item should represent the total accrued training activities 

expenditures for this Youth Grant and it is a portion of the amount 

reported in 10e (Federal Share of Expenditures).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10 and 11.)

13

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 
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and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

13c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

13d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted 

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.

ETA-9130 (C) – WIOA Statewide Adult

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational Element to 

Which Report is Submitted

“U.S. Department of Labor Employment & Training Administration.” 

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization. PREENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 
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guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but must 

develop and report such accrual information through best estimates 

based on an analysis of the documentation on hand.”

8

Project/Grant Period, From:

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document.

PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

Enter the cumulative amount of actual cash received from the Federal 

agency as of the reporting period end date. Cash received means 

cash deposited in your bank account. Drawdowns initiated on the 

last business day of a quarter should NOT be reflected in this 

amount, but in the subsequent quarter’s cash receipts.

Cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date reflect 

drawdowns for both Statewide and Local activities. This entry must 

reflect the Statewide portion only. The sum of the 10a entry on 

this report and the 10a entry on the Local Adult report (ETA-9130 (D)) 

must equal the cumulative PMS record amount posted for this 

subaccount.

Cash receipts reported should correspond to payment for allowable 

Statewide Adult costs (and allowable advances to subrecipients) 

associated with the funding authority identified on Line 10d (Total 

Federal Funds Authorized).

NOTE: For grant recipients operating on a reimbursement basis, this 

amount should NOT reflect cash utilized from other fund sources of 

the recipient organization to initially pay for subject grant activities.

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 
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payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

Enter the total amount of Adult funds (from the Adult funding stream 

allotment) retained at the State level for allowable statewide 

activities.

NOTE: This entry cannot exceed 15% of the Adult funding Program 

Year allotment during the first 2 years of the availability of that 

allotment. After the first 2 years, the recapture of local Adult funds to 

be used for allowable statewide activities will be reflected as an

increase in this entry. A corresponding reduction should be made to 

the Local Adult report (ETA-9130 (D)) on Line 10d.

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

During the closeout process, funds not expended during the grant 

period will be de- obligated. Exception: Funds obligated for pay-forperformance contracts (WIOA Sec. 189 (g)(2)(D)).

10f Total Administrative 

Expenditures

Enter the cumulative amount of accrued expenditures charged to the 

Adult statewide subaccount for administrative activities. (This line 

item is a portion of the amount reported on Line 10e (Federal 

Share of Expenditures).

NOTE: While the up to 5% of the Adult funds available for the costs of 

administration is part of the up to 15% of the total Adult funds retained 
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at the State level for statewide activities, those funds, identified on 

this line item, do not need to be allocable to the statewide Adult 

program, but may be allocable to Youth and Dislocated Worker 

activities, as well.

According to WIOA Sec. 3 (1), “[t]he term ‘‘administrative costs’’ 

means expenditures incurred [...] in the performance of administrative 

functions and in carrying out activities under title I that are not related 

to the direct provision of workforce investment services (including 

services to participants and employers). Such costs include both 

personnel and nonpersonnel costs and both direct and indirect costs.”

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease, budgeted 

salary costs) for which an obligation has not yet been incurred.

Local funds obligated for Pay-for-Performance contracts remain 

available until expended. See WIOA Sec. 189 (g)(2)(D).

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant

should be included in line item 11a (Other Federal Funds Expended).
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10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Real Property Proceeds 

Expended

Enter expenditure of funds resulting from the sale of real property 

purchased with DOL/ETA ES or UI funds. Further guidance on this 

requirement can be found in Training and Employment Guidance 

Letter No. 3-07, Transfer of Federal Equity in State Real Property to 

the States, dated August 1, 2007.

NOTE: This amount should not be included in the amount reported on 

Line 10e (Federal Share of Expenditures).

11c Recaptured Funds Expended

Enter expenditure of funds recaptured from the local areas. This 

amount should be included on Line 10e (Federal Share of 

Expenditures).

11d Training Expenditures

Enter the cumulative amount of expenditures for training services 

provided to Adult program participants.

This line item should consider all costs for training, including but not 

limited to tuition, fees, books, tools, transportation, other supportive 

services to enable participation in training, etc., as applicable. All 

forms of training, as defined in guidance, must be accounted for.

This line item should represent the total accrued training activities 

expenditures for this Adult Grant and it is a portion of the amount 

reported in 10e (Federal Share of Expenditures).
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12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10 and 11.)

13

Indirect Expenditures

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base

Enter the amount of the distribution base against which the rate(s)

was applied, such as modified total direct costs (MTDC). Distribution 

bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information

contained in this field is outdated or incorrect, please contact your 

Federal Project Officer (FPO) and Grant Officer to inform him/her of 

the error and the need to request a change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information

contained in this field is outdated or incorrect, please contact your 

Federal Project Officer (FPO) and Grant Officer to inform him/her of 

the error and the need to request a change.

14e Date Report Submitted 

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.

ETA-9130 (D) – WIOA Local Adult 

Line 

Item Reporting/Line Item Instructions

Cover Information
DOL ETA-9130 Grantee User Guide 

Page 34 of 114

Line 

Item Reporting/Line Item Instructions

1

Federal Agency and 

Organizational Element to 

Which Report is Submitted

“U.S. Department of Labor Employment & Training Administration.” 

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization. PREENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant.

The grant closeout will not occur until after the grant end date.

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but

must develop and report such accrual information through best 

estimates based on an analysis of the documentation on hand.”

8

Project/Grant Period, From: 

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document. 

PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award. 

PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 
DOL ETA-9130 Grantee User Guide 

Page 35 of 114

Line 

Item Reporting/Line Item Instructions

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

Enter the cumulative amount of actual cash received from the Federal 

agency as of the reporting period end date. Cash received means 

cash deposited in your bank account. Drawdowns initiated on the 

last business day of a quarter should NOT be reflected in this 

amount, but in the subsequent quarter’s cash receipts.

Cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date reflect 

drawdowns for both Statewide and Local activities. This entry must 

reflect the Local portion only.

The sum of the 10a entry on this report and the 10a entry on the 

Statewide Adult report (ETA-9130 (C)) should equal the cumulative 

PMS record amount posted for this subaccount.

Cash receipts reported should reflect the State’s receipt of cash to 

be disbursed to local areas to pay for allowable Local Adult costs 

associated with the funding authority identified on 10d (Federal Funds 

Authorized).

NOTE: For grant recipients operating on a reimbursement basis, this 

amount should NOT reflect cash utilized from other fund sources of 

the recipient organization to initially pay for subject grant activities.

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

Enter the total amount of Adult funds (from the State Adult funding 

stream allotment) allocated to the local areas for allowable local 

Adult activities.

NOTE: After the first 2 years of a Program Year of funding, any local 

Adult funds recaptured by the State and returned for statewide 

activities should be reflected by a decrease in this entry. A 

corresponding increase will be made to Line 10d of the Statewide 

Adult report (ETA-9130 (C)). Local Adult funds recaptured from one 

local area and allocated to another local area will precipitate no 

change to this line item.

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).
DOL ETA-9130 Grantee User Guide 

Page 36 of 114

Line 

Item Reporting/Line Item Instructions

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

During the closeout process, funds not expended during the grant 

period will be de- obligated. Exception: Funds obligated for pay-forperformance contracts (WIOA Sec. 189 (g)(2)(D)).

10f Total Administrative 

Expenditures

Enter the cumulative amount of accrued expenditures charged to the 

Adult local area grants for administrative activities. This line item is a 

portion of the amount reported on Line 10e (Federal Share of 

Expenditures).

NOTE: Because 10% of the total Youth, Adult, and Dislocated Worker 

funds available for expenditure at the local areas may be expended 

on administration (without regard to funding source), the funds 

identified on this line item, do not need to be allocable to the local 

Adult program, but may be allocable to local Youth and Dislocated 

Worker activities, as well.

According to WIOA Sec. 3 (1), “[t]he term ‘‘administrative costs’’ 

means expenditures incurred [...] in the performance of administrative 

functions and in carrying out activities under title I that are not related 

to the direct provision of workforce investment services (including 

services to participants and employers). Such costs include both 

personnel and nonpersonnel costs and both direct and indirect costs.”

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 
DOL ETA-9130 Grantee User Guide 

Page 37 of 114

Line 

Item Reporting/Line Item Instructions

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease, budgeted 

salary costs) for which an obligation has not yet been incurred.

Local funds obligated for Pay-for-Performance contracts remain 

available until expended. See WIOA Sec. 189 (g)(2)(D).

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

This line item must include the amount of non-federal share 

employers are required to provide based on incumbent worker 

training (IWT) contracts.

NOTE: Per WIOA Sec. 134 (d)(4)(C), employers participating in a 

local area incumbent worker training (IWT) program shall be required 

to pay for the non-Federal share of the cost of providing the training 

to incumbent workers of the employers.

WIOA Sec. 134 (d)(4)(D)(ii) specifies that such contributions 

shall not be less than:

• 10 percent of the cost, for employers with not more than 50 

employees;

• 25 percent of the cost, for employers with more than 50 

employees but not more than 100 employees; and

• 50 percent of the cost, for employers with more than 100 

employees.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant.

This line item must include employers’ share of expenditures, as 

applicable to the IWT employer match requirement in line 10j.

Additionally, expenditures identified on this line item must:

• Be allowable costs which could otherwise have been paid for 

out of subject grant funds;

• Include both match and other non-Federal leveraged 

resources; and

• Include allowable non-Federal in-kind match contributions.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant should be included 

in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically 

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity.

The addition method for recording and reporting program income is 

required for all ETA programs/grants. For additional reference, 
DOL ETA-9130 Grantee User Guide 

Page 38 of 114

Line 

Item Reporting/Line Item Instructions

program income is defined in the applicable program regulations and 

in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Real Property Proceeds 

Expended

Enter expenditure of funds resulting from the sale of real property 

purchased with DOL/ETA ES or UI funds. Further guidance on this 

requirement can be found in Training and Employment Guidance 

Letter No. 3-07, Transfer of Federal Equity in State Real Property to 

the States, dated August 1, 2007.

NOTE: This amount should not be included in the amount reported on 

Line 10e (Federal Share of Expenditures).

11c Expenditure of Adult Funds on 

the Dislocated Worker Program

Enter the amount of Adult funds expended on the Dislocated Worker 

program.

This amount should represent the aggregate amount of Adult funds 

expended on the Dislocated Worker program for local areas and it is 

a portion of the amount reported in 10e (Federal Share of 

Expenditures).

Per WIOA Sec. 133 (b)(4), a local board may transfer, if such a 

transfer is approved by the Governor, up to and including 100 

percent of Adult funds to the Dislocated Worker program and 

vice versa.

NOTE: Line 10d (Total Federal Funds Authorized) DOES NOT 

CHANGE. The funding source paying for the Adult funds expended 

on the Dislocated Worker program remains the Adult fund source. It is 

the expenditure of Adult funds on the Dislocated Worker program 

that becomes allowable within the approved transfer authority.

11d

Federal Share of Unliquidated 

Obligations for Pay-forPerformance Contracts

Enter any obligations incurred for pay-for-performance contracts for 

which an expenditure has not yet been recorded, as of the reporting 

period end date. This amount should represent the aggregate 

unliquidated obligations for pay-for-performance contracts for local 

areas and it is a portion of the amount reported in 10g (Federal 

Share of Unliquidated Obligations).

11e Pay-for-Performance Contract 

Expenditures

Enter the cumulative amount of expenditures charged to the Local 

Adult grants for pay-for- performance contract costs. This line item 

should represent the total accrued pay-for-performance contract 

expenditures for all local areas and it is a portion of the amount 
DOL ETA-9130 Grantee User Guide 

Page 39 of 114

Line 

Item Reporting/Line Item Instructions

reported in 10e (Federal Share of Expenditures).

WIOA Sec. 134 (d)(1)(A)(iii) sets a pay-for-performance contract 

expenditure cap of ten percent of the amount of Federal funds 

allocated to local areas to carry out the Adult program for a program 

year.

11f Transitional Jobs Expenditures

Enter the cumulative amount of expenditures charged to the Local 

Adult grants for transitional jobs costs. This line item should 

represent the total accrued transitional jobs contract expenditures for 

all local areas and it is a portion of the amount reported in 10e 

(Federal Share of Expenditures). WIOA Sec. 134 (d)(5) sets a 

transitional jobs expenditure cap of ten percent of the amount of 

Federal funds allocated to local areas to carry out the Adult program 

for a program year.

11g Incumbent Worker Training 

Expenditures

Enter the cumulative amount of expenditures charged to the Local 

Adult grants for incumbent worker training costs. This line item 

should represent the total accrued incumbent worker training contract 

expenditures for all local areas and it is a portion of the amount 

reported in 10e (Federal Share of Expenditures). WIOA Sec. 134 

(d)(4)(A)(i) sets an incumbent worker training expenditure cap of 

twenty percent of the amount of Federal funds allocated to local areas 

to carry out the Adult program for a program year.

11h Training Expenditures

Enter the cumulative amount of expenditures for training services 

provided to Adult program participants.

This line item should consider all costs for training, including but not 

limited to tuition, fees, books, tools, transportation, other supportive 

services to enable participation in training, etc., as applicable. All 

forms of training, as defined in guidance, must be accounted for.

This line item should represent the total accrued training activities 

expenditures for this Adult Grant and it is a portion of the amount 

reported in 10e (Federal Share of Expenditures).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10 and 11.)

13

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

13c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

13d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted 

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.
DOL ETA-9130 Grantee User Guide 

Page 40 of 114

ETA-9130 (E) – WIOA Statewide Dislocated Worker

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational Element to 

Which Report is Submitted

“U.S. Department of Labor Employment & Training Administration.” 

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization. 

PRE-ENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date.

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but must 

develop and report such accrual information through best estimates 

based on an analysis of the documentation on hand.”

8

Project/Grant Period, From:

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document.

PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 
DOL ETA-9130 Grantee User Guide 

Page 41 of 114

Line 

Item Reporting/Line Item Instructions

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

Enter the cumulative amount of actual cash received from the Federal 

agency as of the reporting period end date. Cash received means 

cash deposited in your bank account. Drawdowns initiated on the 

last business day of a quarter should NOT be reflected in this 

amount, but in the subsequent quarter’s cash receipts.

Cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date reflect 

drawdowns for Statewide and Local Dislocated Worker as well as 

Rapid Response activities. This entry must reflect the Statewide 

Dislocated Worker portion only. The sum of the 10a entry on this 

report, the 10a entry on the Statewide Rapid Response report (ETA9130 (H)), and the Local Dislocated Worker report (ETA-9130 (F)) 

must equal the cumulative PMS record amount posted for this 

subaccount.

Cash receipts reported should correspond to payment for allowable 

Statewide Dislocated Worker costs (and allowable advances to 

subrecipients) associated with the funding authority identified on Line 

10d (Total Federal Funds Authorized).

NOTE: For grant recipients operating on a reimbursement basis, this 

amount should NOT reflect cash utilized from other fund sources of 

the recipient organization to initially pay for subject grant activities.

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

Enter the total amount of Dislocated Worker (DW) funds (from the 

DW funding stream allotment) retained at the State level for 

allowable statewide activities.

NOTE: This entry cannot exceed 15% of the DW funding Program 

Year allotment during the first 2 years of the availability of that 

allotment. After the first 2 years, the recapture of local DW funds to be 
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used for allowable statewide activities will be reflected as an increase 

in this entry. A corresponding reduction should be made to the Local 

DW report (ETA-9130 (F)) on Line 10d.

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

During the closeout process, funds not expended during the grant 

period will be de-obligated. Exception: Funds obligated for pay-forperformance contracts (WIOA Sec. 189 (g)(2)(D)).

10f Total Administrative 

Expenditures

Enter the cumulative amount of accrued expenditures charged to the 

DW statewide subaccount for administrative activities. (This line item 

is a portion of the amount reported on Line 10e (Federal Share of 

Expenditures).

NOTE: While the up to 5% of the Dislocated Worker funds available 

for the costs of administration is part of the up to 15% of the total 

Dislocated Worker funds retained at the State level for statewide 

activities, those funds, identified on this line item, do not need to be 

allocable to the statewide Dislocated Worker program, but may be 

allocable to Youth and Adult activities, as well.

According to WIOA Sec. 3 (1), “[t]he term ‘‘administrative costs’’ 

means expenditures incurred [...] in the performance of administrative 

functions and in carrying out activities under title I that are not related 

to the direct provision of workforce investment services (including 

services to participants and employers). Such costs include both 

personnel and nonpersonnel costs and both direct and indirect costs.”

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 
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to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur during 

closeout is the liquidation of accrued expenditures (NOT obligations) 

for goods and/or services received during the grant period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease, budgeted 

salary costs) for which an obligation has not yet been incurred.

Local funds obligated for Pay-for-Performance contracts remain 

available until expended. See WIOA Sec. 189 (g)(2)(D).

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant should be included 

in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 
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period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Real Property Proceeds 

Expended

Enter expenditure of funds resulting from the sale of real property 

purchased with DOL/ETA ES or UI funds. Further guidance on this 

requirement can be found in Training and Employment Guidance 

Letter No. 3-07, Transfer of Federal Equity in State Real Property to 

the States, dated August 1, 2007.

NOTE: This amount should not be included in the amount reported on 

Line 10e (Federal Share of Expenditures).

11c Recaptured Funds Expended

Enter expenditure of funds recaptured from the local areas. This 

amount should be included on Line 10e (Federal Share of 

Expenditures).

11d Training Expenditures

Enter the cumulative amount of expenditures for training services 

provided to Dislocated Worker program participants.

This line item should consider all costs for training, including but not 

limited to tuition, fees, books, tools, transportation, other supportive 

services to enable participation in training, etc., as applicable. All 

forms of training, as defined in guidance, must be accounted for.

This line item should represent the total accrued training activities 

expenditures for this Dislocated Worker Grant and it is a portion of the 

amount reported in 10e (Federal Share of Expenditures).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10, 11, and 13, as applicable.)

13

Indirect Expenditures

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base Enter the amount of the distribution base against which the rate(s) 

was applied, such as modified total direct costs (MTDC). Distribution 
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bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer (FPO) and 

Grant Officer to inform him/her of the error and the need to request a 

change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.

ETA-9130 (F) – WIOA Local Dislocated Worker

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational Element to 

Which Report is Submitted

“U.S. Department of Labor Employment & Training Administration.” 

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization. 

PRE-ENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.
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6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant.

The grant closeout will not occur until after the grant end date.

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but

must develop and report such accrual information through best 

estimates based on an analysis of the documentation on hand.”

8

Project/Grant Period, From:

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document.

PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award. PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

Enter the cumulative amount of actual cash received from the Federal 

agency as of the reporting period end date. Cash received means 

cash deposited in your bank account. Drawdowns initiated on the 

last business day of a quarter should NOT be reflected in this 

amount, but in the subsequent quarter’s cash receipts.

Cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date reflect 

drawdowns for Statewide and Local Dislocated Worker as well as 

Rapid Response activities. This entry must reflect the Local 

Dislocated Worker portion only.

The sum of the 10a entry on this report, the 10a entry on the 

Statewide Dislocated Worker report (ETA-9130 (E)), and the 

Statewide Rapid Response report (ETA-9130 (H)) should equal the 

cumulative PMS record amount posted for this subaccount.

Cash receipts reported should reflect the State’s receipt of cash to 

be disbursed to local areas to pay for allowable Local Dislocated 

Worker costs associated with the funding authority identified on 10d 

(Federal Funds Authorized).

NOTE: For grant recipients operating on a reimbursement basis, this 

amount should NOT reflect cash utilized from other fund sources of 

the recipient organization to initially pay for subject grant activities.
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10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

Enter the total amount of Dislocated Worker (DW) funds (from the 

State DW funding stream allotment) allocated to the local areas for 

allowable local DW activities.

NOTE: After the first 2 years of a Program Year of funding, any local 

DW funds recaptured by the State and returned for statewide 

activities should be reflected by a decrease in this entry. A 

corresponding increase will be made to Line 10d of the Statewide DW 

report (ETA-9130 (E)). Local DW funds recaptured from one local 

area and allocated to another local area will precipitate no change to 

this line item.

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 
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previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

During the closeout process, funds not expended during the grant 

period will be de- obligated. Exception: Funds obligated for pay-forperformance contracts (WIOA Sec. 189 (g)(2)(D)).

10f Total Administrative 

Expenditures

Enter the cumulative amount of accrued expenditures charged to the 

DW local area grants for administrative activities. This line item is a 

portion of the amount reported on Line 10e (Federal Share of 

Expenditures).

NOTE: Because 10% of the total Youth, Adult, and Dislocated Worker 

funds available for expenditure at the local areas may be expended 

on administration (without regard to funding source), the funds 

identified on this line item, do not need to be allocable to the local DW 

program, but may be allocable to local Youth and Adult activities, as 

well.

According to WIOA Sec. 3 (1), “[t]he term ‘‘administrative costs’’ 

means expenditures incurred [...] in the performance of administrative 

functions and in carrying out activities under title I that are not related 

to the direct provision of workforce investment services (including 

services to participants and employers). Such costs include both 

personnel and nonpersonnel costs and both direct and indirect costs.”

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease, budgeted 

salary costs) for which an obligation has not yet been incurred.

Local funds obligated for Pay-for-Performance contracts remain 

available until expended. See WIOA Sec. 189 (g)(2)(D).

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10i)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

This line item must include the amount of non-federal share 

employers are required to provide based on incumbent worker 

training (IWT) contracts.

NOTE: Per WIOA Sec. 134 (d)(4)(C), employers participating in a 

local area incumbent worker training (IWT) program shall be required 

to pay for the non-Federal share of the cost of providing the training 

to incumbent workers of the employers.
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WIOA Sec. 134 (d)(4)(D)(ii) specifies that such contributions 

shall not be less than:

• 10 percent of the cost, for employers with not more than 50 

employees;

• 25 percent of the cost, for employers with more than 50 

employees but not more than 100 employees; and

• 50 percent of the cost, for employers with more than 100 

employees.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant.

This line item must include employers’ share of expenditures, as 

applicable to the IWT employer match requirement in line 10j.

Additionally, expenditures identified on this line item must:

• Be allowable costs which could otherwise have been paid for 

out of subject grant funds;

• Include both match and other non-Federal leveraged 

resources; and

• Include allowable non-Federal in-kind match contributions.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant should be included 

in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically 

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 
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organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Real Property Proceeds 

Expended

Enter expenditure of funds resulting from the sale of real property 

purchased with DOL/ETA ES or UI funds. Further guidance on this 

requirement can be found in Training and Employment Guidance 

Letter No. 3-07, Transfer of Federal Equity in State Real Property to 

the States, dated August 1, 2007.

NOTE: This amount should not be included in the amount reported on 

Line 10e (Federal Share of Expenditures).

11c

Expenditure of Dislocated 

Worker funds on the Adult 

Program

Enter the amount of Dislocated Worker funds expended on the Adult 

program.

This amount should represent the aggregate amount of Dislocated 

Worker funds expended on the Adult program for local areas and it is 

a portion of the amount reported in 10e (Federal Share of 

Expenditures).

Per WIOA Sec. 133 (b)(4), a local board may transfer, if such a 

transfer is approved by the Governor, up to and including 100 

percent of Dislocated Worker funds to the Adult program and 

vice versa.

NOTE: Line 10d (Total Federal Funds Authorized), DOES NOT 

CHANGE. The funding source paying for the DW funds expended on 

the Adult program remains the Dislocated Worker fund source. It is 

the expenditure of Dislocated Worker funds on the Adult program 

that becomes allowable within the approved transfer authority.

11d

Federal Share of Unliquidated 

Obligations for Pay-forPerformance Contracts

Enter any obligations incurred for pay-for-performance contracts for 

which an expenditure has not yet been recorded, as of the reporting 

period end date. This amount should represent the aggregate 

unliquidated obligations for pay-for-performance contracts for local 

areas and it is a portion of the amount reported in 10g (Federal 

Share of Unliquidated Obligations).

11e Pay-for-Performance Contract 

Expenditures

Enter the cumulative amount of expenditures charged to the Local 

Dislocated Worker grants for pay-for-performance contract costs. 

This line item should represent the total accrued pay-for-performance 

contract expenditures for all local areas and it is a portion of the 

amount reported in 10e (Federal Share of Expenditures).

WIOA Sec. 134 (d)(1)(A)(iii) sets a pay-for-performance contract 

expenditure cap of ten percent of the amount of Federal funds 

allocated to local areas to carry out the Dislocated Worker program 

for a program year.

11f Transitional Jobs Expenditures

Enter the cumulative amount of expenditures charged to the Local 

Dislocated Worker grants for transitional jobs costs. This line item 

should represent the total accrued transitional jobs contract 

expenditures for all local areas and it is a portion of the amount 

reported in 10e (Federal Share of Expenditures). WIOA Sec. 134 

(d)(5) sets a transitional jobs expenditure cap of ten percent of the 

amount of Federal funds allocated to local areas to carry out the 

Dislocated Worker program for a program year.

11g

Incumbent Worker Training 

Expenditures

Enter the cumulative amount of expenditures charged to the Local 

Dislocated Worker grants for incumbent worker training costs. This 

line item should represent the total accrued incumbent worker training 

contract expenditures for all local areas and it is a portion of the 

amount reported in 10e (Federal Share of Expenditures). WIOA 

Sec. 134 (d)(4)(A)(i) sets an incumbent worker training expenditure 

cap of twenty percent of the amount of Federal funds allocated to 

local areas to carry out the Dislocated Worker program for a program 

year.

11h Training Expenditures

Enter the cumulative amount of expenditures for training services 

provided to Dislocated Worker program participants.
DOL ETA-9130 Grantee User Guide 

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Line 

Item Reporting/Line Item Instructions

This line item should consider all costs for training, including but not 

limited to tuition, fees, books, tools, transportation, other supportive 

services to enable participation in training, etc., as applicable. All 

forms of training, as defined in guidance, must be accounted for.

This line item should represent the total accrued training activities 

expenditures for this Dislocated Worker Grant and it is a portion of the 

amount reported in 10e (Federal Share of Expenditures).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10 and 11.)

13

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

13c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

13d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted 

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.

ETA-9130 (G) – National Dislocated Worker Grants

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational Element to 

Which Report is Submitted

“U.S. Department of Labor Employment & Training Administration.” 

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization.

PRE-ENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 
DOL ETA-9130 Grantee User Guide 

Page 52 of 114

Line 

Item Reporting/Line Item Instructions

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but

must develop and report such accrual information through best 

estimates based on an analysis of the documentation on hand.”

8

Project/Grant Period, From: 

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document. 

PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

This amount will be PRE-ENTERED to agree with DOL cumulative 

quarter-end drawdown records associated with this grant and the 

specific subaccount identified in Item 2. This is equal to the 

cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date.

NOTE: For grant recipients operating on a reimbursement basis, this 

amount will NOT reflect cash utilized from other fund sources of the 

recipient organization to pay for subject grant activities, until such 

funds are drawn down under the subaccount specifically associated 

with this grant as identified in Item 2.

10b Cash Disbursements Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 
DOL ETA-9130 Grantee User Guide 

Page 53 of 114

Line 

Item Reporting/Line Item Instructions

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

This amount is pre-entered for all grants, except WIA or WIOA 

formula-funded. This entry should agree with the grant award amount 

specified in the official grant award document for this subaccount, as 

identified in Item 2. (Discrepancies must be identified by recipient and 

corrected, as necessary, by the Grant Officer.)

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

10f Total Administrative 

Expenditures

An entry is required for this line item for all grants subject to an 

administrative cost limitation. This line item is a portion of the 

amount reported on Line 10e (Federal Share of Expenditures).

Enter the cumulative amount of accrued expenditures for 

administrative activities.
DOL ETA-9130 Grantee User Guide 

Page 54 of 114

Line 

Item Reporting/Line Item Instructions

Consult the appropriate program rules and regulations and/or grant 

award specifications for specific definitions and/or limitations on 

administrative costs. Some grants may be identified in the grant 

agreement as exempt from breaking out administrative costs.

If no data entry is required, a ZERO must be entered.

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease, budgeted 

salary costs) for which an obligation has not yet been incurred.

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly

progress report. Other federal funds expended for the purpose and 

benefit of this grant should be included in line item 11a (Other Federal 

Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on

Line 10j has been met, or if Line 10j is zero, the value on Line 10l 

will automatically be set to zero.

Program Income
DOL ETA-9130 Grantee User Guide 

Page 55 of 114

Line 

Item Reporting/Line Item Instructions

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Transitional Jobs Expenditures

Enter the cumulative amount of expenditures charged to this National 

Dislocated Worker Grant for transitional jobs costs. This line item 

should represent the total accrued transitional jobs contract 

expenditures for this National Dislocated Worker Grant and it is a 

portion of the amount reported in 10e (Federal Share of 

Expenditures). WIOA Sec. 134 (d)(5) sets a transitional jobs 

expenditure cap of ten percent of the amount of Federal funds 

allocated to local areas to carry out the Adult and Dislocated Worker 

programs for a program year. Because the NDWG program is so 

closely related to the Adult and Dislocated Worker programs, DOL 

has chosen to also apply this cap to expenditures for transitional jobs 

under NDWGs.

11c Training Expenditures

Enter the cumulative amount of expenditures for training services 

provided to National Dislocated Worker Grant program participants.

This line item should consider all costs for training, including but not 

limited to tuition, fees, books, tools, transportation, other supportive 

services to enable participation in training, etc., as applicable. All 

forms of training, as defined in guidance, must be accounted for.

This line item should represent the total accrued training activities 

expenditures for this National Dislocated Worker Grant and it is a 

portion of the amount reported in 10e (Federal Share of 

Expenditures).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10, 11, and 13, as applicable.)

13 Indirect Expenditures
DOL ETA-9130 Grantee User Guide 

Page 56 of 114

Line 

Item Reporting/Line Item Instructions

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base

Enter the amount of the distribution base against which the rate(s) 

was applied, such as modified total direct costs (MTDC). Distribution 

bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer (FPO) and 

Grant Officer to inform him/her of the error and the need to request a 

change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.

ETA-9130 (H) – Statewide Rapid Response

Line 

Item Reporting/Line Item Instructions

Cover Information
DOL ETA-9130 Grantee User Guide 

Page 57 of 114

Line 

Item Reporting/Line Item Instructions

1

Federal Agency and 

Organizational Element to 

Which Report is Submitted

“U.S. Department of Labor Employment & Training Administration.” 

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization. 

PRE-ENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but

must develop and report such accrual information through best 

estimates based on an analysis of the documentation on hand.”

8

Project/Grant Period, From: 

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document. 

PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 
DOL ETA-9130 Grantee User Guide 

Page 58 of 114

Line 

Item Reporting/Line Item Instructions

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

Enter the cumulative amount of actual cash received from the Federal 

agency as of the reporting period end date. Cash received means 

cash deposited in your bank account. Drawdowns initiated on the 

last business day of a quarter should NOT be reflected in this 

amount, but in the subsequent quarter’s cash receipts.

Cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date reflect 

drawdowns for Statewide and Local Dislocated Worker as well as 

Rapid Response activities. This entry must reflect the Statewide 

Rapid Response portion only.

The sum of the 10a entry on this report plus the 10a entries on the 

Statewide Dislocated Worker report (ETA-9130 (E)) and the Local 

Dislocated Worker report (ETA-9130 (F)) should equal the cumulative 

PMS record amount posted for this subaccount.

Cash receipts reported should correspond to payment for allowable 

Statewide Rapid Response costs (and allowable advances to 

subrecipients) associated with the funding authority identified on 

Line10d (Total Federal Funds Authorized).

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

Enter the total amount of Rapid Response (RR) funds (from the 

Dislocated Worker (DW) funding stream allotment) retained at the 

State level for allowable Rapid Response activities.

NOTE: This amount cannot exceed 25% of the DW funding stream 

allotment.

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).
DOL ETA-9130 Grantee User Guide 

Page 59 of 114

Line 

Item Reporting/Line Item Instructions

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

10f Total Administrative 

Expenditures

This entry should be ZERO, as administrative costs cannot be 

charged to Rapid Response.

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease, budgeted 

salary costs) for which an obligation has not yet been incurred.

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.
DOL ETA-9130 Grantee User Guide 

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Line 

Item Reporting/Line Item Instructions

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly

progress report. Other federal funds expended for the purpose and 

benefit of this grant should be included in line item 11a (Other Federal 

Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on

Line 10j has been met, or if Line 10j is zero, the value on Line 10l 

will automatically be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Real Property Proceeds 

Expended

Enter expenditure of funds resulting from the sale of real property 

purchased with DOL/ETA ES or UI funds. Further guidance on this 

requirement can be found in Training and Employment Guidance 

Letter No. 3-07, Transfer of Federal Equity in State Real Property to 

the States, dated August 1, 2007.

NOTE: This amount should not be included in the amount reported on 

Line 10e (Federal Share of Expenditures).

11c

Rapid Response Funds 

Expended on Other Statewide 

Programs

Enter the cumulative amount of Rapid Response funds expended on 

other statewide programs, regardless of whether the funds were 

expended at the State or local level. This line item is a portion of the 

amount reported in 10e (Federal Share of Expenditures).

WIOA Sec. 134 (a)(2)(A)(ii) stipulates that Rapid Response funds that 
DOL ETA-9130 Grantee User Guide 

Page 61 of 114

Line 

Item Reporting/Line Item Instructions

remain unobligated after the first program year for which such funds 

were allotted may be used by the Governor to carry out statewide 

activities authorized under WIOA Sec. 134 (a)(2)(B) or WIOA Sec. 

134 (a)(3)(A).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10, 11, and 13, as applicable.)

13

Indirect Expenditures

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base

Enter the amount of the distribution base against which the rate(s) 

was applied, such as modified total direct costs (MTDC). Distribution 

bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer (FPO) and 

Grant Officer to inform him/her of the error and the need to request a 

change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.
DOL ETA-9130 Grantee User Guide 

Page 62 of 114

ETA-9130 (I) – Employment Services & Unemployment 

Insurance

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational

Element to Which Report is 

Submitted

“U.S. Department of Labor Employment & Training Administration.”

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization. PREENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but must 

develop and report such accrual information through best estimates 

based on an analysis of the documentation on hand.”

8

Project/Grant Period, From: 

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document. PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED

9

Reporting Period End Date:

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED
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Line 

Item Reporting/Line Item Instructions

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

This amount will be PRE-ENTERED to agree with DOL cumulative 

quarter-end drawdown records associated with this grant and the 

specific subaccount identified in Item 2. This is equal to the 

cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date.

NOTE: For grant recipients operating on a reimbursement basis, this 

amount will NOT reflect cash utilized from other fund sources of the 

recipient organization to pay for subject grant activities, until such 

funds are drawn down under the subaccount specifically associated 

with this grant as identified in Item 2.

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

This amount is pre-entered for all grants, except WIA or WIOA 

formula-funded. This entry should agree with the grant award amount 

specified in the official grant award document for this subaccount, as 

identified in Item 2. (Discrepancies must be identified by recipient and 

corrected, as necessary, by the Grant Officer.)

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 
DOL ETA-9130 Grantee User Guide 

Page 64 of 114

Line 

Item Reporting/Line Item Instructions

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

10f Total Administrative 

Expenditures

Enter a zero for this line item. Administrative costs are NOT 

required to be broken out of total Federal Share of Expenditures 

reported on line 10e, for ES and UI grants.

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease, budgeted 

salary costs) for which an obligation has not yet been incurred.

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.
DOL ETA-9130 Grantee User Guide 

Page 65 of 114

Line 

Item Reporting/Line Item Instructions

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant should be included 

in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically 

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Real Property Proceeds 

Expended

Enter expenditure of funds resulting from the sale of real property 

purchased with DOL/ETA ES or UI funds. Further guidance on this 

requirement can be found in Training and Employment Guidance 

Letter No. 3-07, Transfer of Federal Equity in State Real Property to 

the States, dated August 1, 2007.

NOTE: This amount should not be included in the amount reported on 

Line 10e (Federal Share of Expenditures).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10, 11, and 13, as applicable.)

13

Indirect Expenditures

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 
DOL ETA-9130 Grantee User Guide 

Page 66 of 114

Line 

Item Reporting/Line Item Instructions

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base

Enter the amount of the distribution base against which the rate(s) 

was applied, such as modified total direct costs (MTDC). Distribution 

bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer (FPO) and 

Grant Officer to inform him/her of the error and the need to request a 

change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.

ETA-9130 (J) – National Farmworker Jobs Program

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational Element to 

Which Report is Submitted

“U.S. Department of Labor Employment & Training Administration.” 

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED
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3 Recipient Organization Name and complete address of recipient organization. PREENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but

must develop and report such accrual information through best 

estimates based on an analysis of the documentation on hand.”

8

Project/Grant Period, From: 

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document. PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

This amount will be PRE-ENTERED to agree with DOL cumulative 

quarter-end drawdown records associated with this grant and the 

specific subaccount identified in Item 2. This is equal to the 
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cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date.

NOTE: For grant recipients operating on a reimbursement basis, this 

amount will NOT reflect cash utilized from other fund sources of the 

recipient organization to pay for subject grant activities, until such

funds are drawn down under the subaccount specifically associated 

with this grant as identified in Item 2.

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

This amount is pre-entered for all grants, except WIA or WIOA 

formula-funded. This entry should agree with the grant award amount 

specified in the official grant award document for this subaccount, as 

identified in Item 2. (Discrepancies must be identified by recipient and 

corrected, as necessary, by the Grant Officer.)

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 
DOL ETA-9130 Grantee User Guide 

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Item Reporting/Line Item Instructions

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

10f Total Administrative 

Expenditures

An entry is required for this line item for all grants subject to an 

administrative cost limitation. This line item is a portion of the amount 

reported on Line 10e (Federal Share of Expenditures).

Enter the cumulative amount of accrued expenditures for 

administrative activities.

Consult the appropriate program rules and regulations and/or grant 

award specifications for specific definitions and/or limitations on 

administrative costs. Some grants may be identified in the grant 

agreement as exempt from breaking out administrative costs.

If no data entry is required, a ZERO must be entered.

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease,

budgeted salary costs) for which an obligation has not yet been 

incurred.

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 
DOL ETA-9130 Grantee User Guide 

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Line 

Item Reporting/Line Item Instructions

expended for the purpose and benefit of this grant should be included 

in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically 

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Related Assistance 

Expenditures

Enter expenditures for Related Assistance Services provided to 

program participants.

Related assistance means short-term forms of direct assistance 

designed to assist eligible a National Farmworker Jobs Program 

(NFJP) participants retain or stabilize their agricultural employment. 

Related assistance may be provided to eligible Migrant Seasonal 

Farmworkers (MSFWs) not enrolled in career services, youth 

services, or training services.

This should be the appropriate portion of accrued expenditures 

entered on Line10e (Federal Share of Expenditures).

11c Supportive Services 

Expenditures

Enter expenditures for Supportive Services provided to program 

participants.

Supportive services means services such as transportation, child 

care, dependent care, housing, and needs-related payments, that are 

necessary to enable an individual to participate in NFJP career 

services, youth services, or training services.

This should be the appropriate portion of accrued expenditures 

entered on Line10e (Federal Share of Expenditures).

11d Other Program Services 

Expenditures

Enter expenditures for all Other Program Services that are not 

Related Assistance costs. This amount is the appropriate portion of 

the accrued expenditures entered on Line 10e (Federal Share of 
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Expenditures). Line 10f (Total Administrative Expenditures) PLUS 

Line 11b (Related Assistance Expenditures) PLUS Line 11c 

(Supportive Services Expenditures) PLUS Line 11d should 

EQUAL Line 10e.

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10, 11, and 13, as applicable.)

13

Indirect Expenditures

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base

Enter the amount of the distribution base against which the rate(s) 

was applied, such as modified total direct costs (MTDC). Distribution 

bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer (FPO) and 

Grant Officer to inform him/her of the error and the need to request a 

change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.
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ETA-9130 (K) – Senior Community Service Employment 

Program

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational

Element to Which Report is 

Submitted

“U.S. Department of Labor Employment & Training Administration.”

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization. PREENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but must 

develop and report such accrual information through best estimates 

based on an analysis of the documentation on hand.”

8

Project/Grant Period, From: 

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document. PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED

9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED
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Item Reporting/Line Item Instructions

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

This amount will be PRE-ENTERED to agree with DOL cumulative 

quarter-end drawdown records associated with this grant and the 

specific subaccount identified in Item 2. This is equal to the 

cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date.

NOTE: For grant recipients operating on a reimbursement basis, this 

amount will NOT reflect cash utilized from other fund sources of the 

recipient organization to pay for subject grant activities, until such 

funds are drawn down under the subaccount specifically associated 

with this grant as identified in Item 2.

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

This amount is pre-entered for all grants, except WIA or WIOA 

formula-funded. This entry should agree with the grant award amount 

specified in the official grant award document for this subaccount, as 

identified in Item 2. (Discrepancies must be identified by recipient and 

corrected, as necessary, by the Grant Officer.)

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 
DOL ETA-9130 Grantee User Guide 

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Line 

Item Reporting/Line Item Instructions

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

10f Total Administrative 

Expenditures

An entry is required for this line item for all grants subject to an 

administrative cost limitation. This line item is a portion of the amount 

reported on Line 10e (Federal Share of Expenditures).

Enter the cumulative amount of accrued expenditures for 

administrative activities.

Consult the appropriate program rules and regulations and/or grant 

award specifications for specific definitions and/or limitations on 

administrative costs. Some grants may be identified in the grant 

agreement as exempt from breaking out administrative costs.

If no data entry is required, a ZERO must be entered.

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease,

budgeted salary costs) for which an obligation has not yet been 

incurred.

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 
DOL ETA-9130 Grantee User Guide 

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Line 

Item Reporting/Line Item Instructions

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant should be included 

in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically 

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Administration - Headquarters

Enter expenditures at the direct recipient level for administrative 

costs, including both personnel-related and non-personnel-related, 

and both direct and indirect, as described in OAA-2006 section 502(c) 

(4) and 20 CFR 641.856.
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11c Administration - Local

Enter expenditures at the program operator level for administrative 

costs, including both personnel-related and non-personnel-related 

and both direct and indirect, as described in OAA-2006 section 502(c) 

(4) and 20 CFR 641.856. The sum of lines 11b (Administration –

Headquarters) and 11c (Administration – Local) should equal 

line 10f (Total Administrative Expenditures).

11d Enrollee Wages and Fringe 

Benefits

Enter expenditures for participant wages, benefits, and other costs 

described in OAA-2006 section 502(c) (4).

11e Other Enrollee Expenditures

Enter expenditures for allowable program activities, excluding 

participant wages and benefits, as described in OAA-2006 section 

502(c)(6)(A)(ii-v). The sum of lines 11b (Administration –

Headquarters), 11c (Administration – Local), 11d (Enrollee 

Wages and Fringe Benefits), and 11e should equal line 10e 

(Federal Share of Expenditures).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10, 11, and 13, as applicable.)

13

Indirect Expenditures

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base

Enter the amount of the distribution base against which the rate(s) 

was applied, such as modified total direct costs (MTDC). Distribution 

bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer (FPO) and 

Grant Officer to inform him/her of the error and the need to request a 

change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.
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14e Date Report Submitted

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.

ETA-9130 (L) – Indian and Native American Program

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational

Element to Which Report is 

Submitted

“U.S. Department of Labor Employment & Training Administration.”

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization. PREENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but must 

develop and report such accrual information through best estimates 

based on an analysis of the documentation on hand.”

8

Project/Grant Period, From: 

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document. PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED
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9

Reporting Period End Date: 

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA- 9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

This amount will be PRE-ENTERED to agree with DOL cumulative 

quarter-end drawdown records associated with this grant and the 

specific subaccount identified in Item 2. This is equal to the 

cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date.

NOTE: For grant recipients operating on a reimbursement basis, this 

amount will NOT reflect cash utilized from other fund sources of the 

recipient organization to pay for subject grant activities, until such 

funds are drawn down under the subaccount specifically associated 

with this grant as identified in Item 2.

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance

10d Total Federal Funds 

Authorized

This amount is pre-entered for all grants, except WIA or WIOA 

formula-funded. This entry should agree with the grant award amount 

specified in the official grant award document for this subaccount, as 

identified in Item 2. (Discrepancies must be identified by recipient and 

corrected, as necessary, by the Grant Officer.)

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with the funds authorized on Line10d (Total Federal 

Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 
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accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

10f Total Administrative 

Expenditures

An entry is required for this line item for all grants subject to an 

administrative cost limitation. This line item is a portion of the amount 

reported on Line 10e (Federal Share of Expenditures).

Enter the cumulative amount of accrued expenditures for 

administrative activities.

Consult the appropriate program rules and regulations and/or grant 

award specifications for specific definitions and/or limitations on 

administrative costs. Some grants may be identified in the grant 

agreement as exempt from breaking out administrative costs.

If no data entry is required, a ZERO must be entered.

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non- Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 

commitment of funds/encumbrances (e.g., entire lease,

budgeted salary costs) for which an obligation has not yet been 

incurred.

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).
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10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant should be included 

in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically 

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is required for all ETA programs/grants. 

For additional reference, program income is defined in the applicable 

program regulations and in 2 CFR 200.80 and 2 CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 
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leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Employment Services 

Expenditures

Enter expenditures for Employment Services provided to program 

participants, i.e., job development and employment outreach 

activities. This should be the appropriate portion of the accrued 

expenditures entered on Line 10e (Federal Share of Expenditures).

11c Training Services Expenditures

Enter the cumulative amount of expenditures for training services 

provided to INA program participants.

This line item should consider all costs for training, including but not 

limited to tuition, fees, books, tools, transportation, other supportive 

services to enable participation in training, etc., as applicable. All 

forms of training, as defined in guidance, must be accounted for.

This line item should represent the total accrued training activities 

expenditures for this INA grant and it is a portion of the amount 

reported in 10e (Federal Share of Expenditures).

11d Other Program Services 

Expenditures

Enter expenditures for all Other Allowable Program Services that are 

not identified on 11b or 11c. Lines 11b (Employment Services 

Expenditures PLUS 11c (Training Services Expenditures) PLUS 

11d PLUS 10f (Total Administrative Expenditures) should EQUAL 

Line 10e (Federal Share of Expenditures).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10, 11, and 13, as applicable.)

13

Indirect Expenditures

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base

Enter the amount of the distribution base against which the rate(s) 

was applied, such as modified total direct costs (MTDC). Distribution 

bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer (FPO) and 
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Item Reporting/Line Item Instructions

Grant Officer to inform him/her of the error and the need to request a 

change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.

ETA-9130 (M) – Trade Adjustment Assistance Program

Line 

Item Reporting/Line Item Instructions

Cover Information

1

Federal Agency and 

Organizational

Element to Which Report is 

Submitted

“U.S. Department of Labor Employment & Training Administration.”

PRE-ENTERED

2

Federal Grant or Other 

Identifying Number Assigned 

by DOL

Grant number assigned for the award by DOL/ETA and contained 

on the grant award document. Also called Federal Award 

Identification Number (FAIN) under the Uniform Guidance (2 CFR 

200).

PRE-ENTERED

3 Recipient Organization Name and complete address of recipient organization.

PRE-ENTERED

4a Unique Entity Identifier

Recipient organization’s Unique Entity Identifier, currently known as 

the Data Universal Numbering System (DUNS) number or Central 

Contractor Registry extended DUNS number until such time a Unique 

Entity Identifier (UEI) is determined.

PRE-ENTERED

4b EIN

Recipient organization’s Employer Identification Number (EIN). Also 

known as the Federal Employer Identification Number (FEIN), or the 

Federal Tax Identification Number, the EIN is a unique nine-digit 

number assigned by the Internal Revenue Service (IRS) to business 

entities operating in the United States for the purpose of identification.

PRE-ENTERED

5

Recipient Account Number or 

Identifying Number

Enter the account number or any other identifying number assigned 

by the recipient to the grant award. This number is strictly for the 

recipient’s use and is not required by DOL/ETA.

6

Final Report

(Yes/No)

Select appropriate box. Check “Yes” only if this is the final quarter 

report for subject grant subaccount. For grants with multiple 

subaccounts, each subaccount may be indicated “final” at the time all 

funds in that subaccount are expended. However, the grant closeout 

will not occur until after the grant end date

7

Basis of Reporting

(Accrual)

ACCRUAL has been pre-entered on all ETA-9130 reports.

DOL/ETA regulations require that all recipients report 

expenditures and program income on an accrual basis. For 

accrual basis reporting, accrued expenditures are recorded when a 

requirement to pay is established.

NOTE: Uniform Guidance, 2 CFR 2900.14: “In addition to the 

guidance set forth in 2 CFR 200.327, for Federal awards from the 

Department of Labor, the DOL awarding agency will prescribe 

whether the report will be on a cash or an accrual basis. If the DOL 

awarding agency requires reporting on an accrual basis and the 

recipient’s accounting system is not on the accrual basis, the recipient 

will not be required to convert its accounting system, but
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must develop and report such accrual information through best 

estimates based on an analysis of the documentation on hand.”

8

Project/Grant Period, From: 

(MM/DD/YYYY)

The beginning date of the grant award as defined in the grant award 

document. PRE-ENTERED

8

Project/Grant Period, To: 

(MM/DD/YYYY)

The ending date of the grant award as defined in the grant award 

document, and the final date for which any accrued expenditures 

can be incurred under the subject grant award.

PRE-ENTERED

9

Reporting Period End Date:

(MM/DD/YYYY)

The last date of the quarter for which cumulative data is provided on 

the subject ETA-9130. (Required reporting quarter end dates are 

contained in the “Reporting Requirements” in the first section of these 

instructions.)

PRE-ENTERED

10

Transactions

Enter cumulative amounts in the Cumulative Column for each line item requiring data entry, as of the 

reporting period end date. NOTE: If any line item does NOT require data entry for a particular 

grant/program, a ZERO must be entered.

Line items which will be automatically calculated are grayed out, and no data entry will be permitted by 

the reporting entity. 

Cumulative data for the current reporting quarter will become the Previous Period Column in the 

following quarter. This Period data will be automatically calculated. Use Section 12, Remarks, to 

provide any information deemed necessary to support/explain

data provided in this section.

Federal Cash

10a Cash Receipts

This amount will be PRE-ENTERED to agree with DOL cumulative 

quarter-end drawdown records associated with this grant and the 

specific subaccount identified in Item 2. This is equal to the 

cumulative drawdowns posted in the Payment Management System 

(PMS) through the end of the reporting period end date.

NOTE: For grant recipients operating on a reimbursement basis, this 

amount will NOT reflect cash utilized from other fund sources of the 

recipient organization to pay for subject grant activities, until such 

funds are drawn down under the subaccount specifically associated 

with this grant as identified in Item 2.

10b Cash Disbursements

Enter the cumulative amount of cash disbursed from the cash 

receipts identified on 10a, as of the reporting period end date. The 

cash disbursements reported must be all or a portion of the cash 

receipts reflected on Item 10a.

This entry should reflect the sum of actual cash disbursements for 

direct charges for goods and services, the amount of cash paid out 

for indirect expenses, and the amount of cash advance payments and 

payments made to subrecipients and subcontractors.

NOTE: Line 10e (Federal Share of Expenditures) will typically be 

greater than Line 10b due to the inclusion of accruals, for which 

payment has not been made. If allowable advances made to 

subrecipients, cause Line 10b to exceed Line 10e, a valid explanation 

should be provided in Section 12, Remarks.

If the cumulative entry for this line item is less than the previous 

period cumulative amount, a valid explanation should be provided in 

Section 12, Remarks.

10c Cash on Hand

(line 10a minus line 10b)

This is an automatic calculation, which is Line 10a (Cash Receipts) 

minus Line 10b (Cash Disbursements).

The cash on hand amount should represent immediate cash needs. 

An explanation for the excess cash on hand amount should be 

provided in Section 12, Remarks.

NOTE: In accordance with Department of Treasury regulations, 

federal cash must be drawn solely to accommodate immediate 

needs.

Federal Expenditures and Unobligated Balance
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10d Total Federal Funds 

Authorized

This amount is pre-entered for all grants, except WIA or WIOA 

formula-funded. This entry should agree with the grant award amount 

specified in the official grant award document for this subaccount, as 

identified in Item 2. (Discrepancies must be identified by recipient and

corrected, as necessary, by the Grant Officer.)

10e Federal Share of Expenditures

Enter the cumulative amount of accrued expenditures for allowable 

costs associated with

the funds authorized on Line10d (Total Federal Funds Authorized).

DOL/ETA requires reporting on an accrual basis. If the recipient’s 

accounting system is not on an accrual basis, the recipient will not be 

required to convert its accounting system, but must develop and 

report such accrual information through best estimates based on an 

analysis of the documentation on hand (2 CFR 2900.14).

Expenditures for reports prepared on an accrual basis are the sum of: 

actual cash disbursements specified in Line 10b for direct charges for 

goods and services; the amount of indirect expenses incurred; net 

increase or decrease in the amounts owed by the non- Federal entity 

for goods and property received; and services performed by 

employees, contractors, subrecipients, and other payees, and 

programs for which no current services or performance are required 

such as annuities, insurance claims, or other benefit payments, 

minus any rebates, refunds, or other credits.

Unless cash advances have been made to subrecipients or there is a 

reduction for rebates, refunds, or other credits, this entry will usually 

be greater than Line 10b (Cash Disbursements) because accruals 

(goods and services received but not yet paid for) must be included 

on this line item. Non-Federal entities must liquidate existing cash 

advances before requesting additional advances (2 CFR 2900.7). In 

addition, recipients operating on a reimbursement basis must report 

all accrued expenditures (including cash disbursements for allowable 

grant activities) in the quarter in which they occur.

NOTE: If the cumulative entry for this line item is less than the 

previous period cumulative amount, a valid explanation should be 

provided in Section 12, Remarks.

10f Total Administrative 

Expenditures

Enter the cumulative amount of accrued expenditures for 

Administrative activities.

Reporting of Administrative costs must be compliant with any 

Administrative funds expenditure requirement as referenced in the 

grant award’s corresponding fiscal year Annual Cooperative Financial 

Agreement and Notice of Award (NOA).

This amount should be the appropriate portion of accrued 

expenditures entered on line 10e (Federal Share of Expenditures).

10g Federal Share of Unliquidated 

Obligations

Enter any obligations incurred, for which an accrued expenditure has 

not yet been recorded, as of the reporting period end date.

Unliquidated obligations should include amounts which will become 

due to subrecipients and contractors. On the final report, this line item 

should be zero.

The OMB Uniform Guidance defines “Obligation” in 2 CFR 200.71 as 

follows: “When used in connection with a non-Federal entity’s 

utilization of funds under a Federal award, obligations means orders 

placed for property and services, contracts and subawards made, and 

similar transactions during a given period that require payment by the 

non-Federal entity during the same or a future period.” Please refer 

to 2 CFR 200 and 2 CFR 2900 for additional guidance.

NOTE: For DOL/ETA grants, the only liquidation that can occur 

during closeout is the liquidation of accrued expenditures (NOT 

obligations) for goods and/or services received during the grant 

period.

Do not include any amount on Line 10g that has been reported on 

Line 10e (Federal Share of Expenditures) or 10f (Total Administrative 

Expenditures). Do not include any amount on Line 10g for a future 
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commitment of funds/encumbrances (e.g., entire lease, budgeted 

salary costs) for which an obligation has not yet been incurred.

10h Total Federal Obligations

(sum of lines 10e and 10g)

This is an automatic calculation, which is the sum of Lines 10e 

(Federal Share of Expenditures) and 10g (Federal Share of 

Unliquidated Obligations).

10i

Unobligated Balance of 

Federal Funds

(line 10d minus line 10h)

This is an automatic calculation, which is Line 10d (Total Federal 

Funds Authorized) minus Line Item 10h (Total Federal Obligations).

Recipient Share

10j Total Recipient Share Required

Enter the total match requirement, if applicable. A match requirement 

will be listed in the grant award document and on the SF-424a, 

Section A, Column F “Non-Federal.”

If there is no match requirement, a ZERO must be entered.

10k Recipient Share of 

Expenditures

Enter any non-Federal funds expended, by recipient organization, for 

the purposes or activities of subject grant. Expenditures identified on 

this line item must be allowable costs which could otherwise have 

been paid for out of subject grant funds. These expenditures should 

include both match and other non-Federal leveraged resources. The 

value of allowable non-Federal in-kind match contributions should 

also be included.

This entry may (and often will) exceed the required match entered on 

Line 10j (Total Recipient Share Required).

NOTE: Non-Federal funds expended for the purposes or activities of 

the subject grant, which are allowable under the OMB Uniform 

Guidance (2 CFR 200 and 2 CFR 2900), but which are not completely 

allowable under the subject grant (due to a program specific 

restriction), should not be reported on this line item, but should be 

included in the quarterly progress report. Other federal funds 

expended for the purpose and benefit of this grant should be included 

in line item 11a (Other Federal Funds Expended).

10l

Remaining Recipient Share to 

Be Provided

(line 10j minus line10k)

This is an automatic calculation, which is Line 10j (Total Recipient 

Share Required) minus Line 10k (Recipient Share of Expenditures). 

When the match requirement identified on Line 10j has been 

met, or if Line 10j is zero, the value on Line 10l will automatically 

be set to zero.

Program Income

10m Total Program Income Earned

Enter the total amount of program income earned as the result of 

allowable grant activity. The addition method for recording and 

reporting program income is typically required for all ETA 

programs/grants. For additional reference, program income is defined 

in the applicable program regulations and in 2 CFR 200.80 and 2 

CFR 200.307.

Either gross or net program income may be reported. If gross 

program income is reported, the costs for generating the income 

should be included on Line 10e (Federal Share of Expenditures). If 

net program income is reported, the costs for generating the income 

are subtracted from the total income earned before entering the net 

amount on 10m.

If no program income is earned, a ZERO must be entered.

10n

Program Income Expended in 

Accordance with the Addition 

Method

Enter the cumulative amount of accrued expenditures incurred 

against the program income earned on Line 10m (Total Program 

Income Earned).

NOTE: Program income is to be expended during the same grant 

period in which it is earned and must be disbursed before requesting 

new cash advance payments (2 CFR 200.305 (b)(5)).

10o Unexpended Program Income

(line 10m minus line 10n)

This is an automatic calculation, which is Line10m (Total Program 

Income Earned) minus 10n (Program Income Expended in 

Accordance with the Addition Method).

11 Additional Expenditure Data Required

11a Other Federal Funds 

Expended

Enter any other Federal funds expended, by the recipient 

organization and any subrecipient organizations for the same 

purposes or activities of the subject grant. Expenditures included 
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Item Reporting/Line Item Instructions

must be allowable costs which could otherwise have been paid 

for out of subject grant funds.

Other Federal funds expended by any non-subrecipient partner 

organizations for the benefit of this grant program should be included 

in the quarterly progress report.

This entry should include expenditures of all Federally funded 

leveraged resources, whether or not such expenditures are the result 

of a leveraging requirement.

11b Case Management 

Expenditures

Enter the cumulative amount of accrued expenditures for Case 

Management services provided to program participants.

Reporting of Case Management costs must be compliant with any 

Case Management funds expenditure requirement as referenced in 

the grant award’s corresponding fiscal year Annual Cooperative 

Financial Agreement and Notice of Award (NOA).

This amount should be the appropriate portion of accrued 

expenditures entered on line 10e (Federal Share of Expenditures).

11c Job Search and Relocation 

Expenditures

Enter the cumulative amount of accrued expenditures for Job Search 

and Relocation services provided to program participants.

This amount should be the appropriate portion of accrued 

expenditures entered on line 10e (Federal Share of Expenditures).

11d Training Expenditures

Enter the cumulative amount of accrued expenditures for training 

services provided to Trade Adjustment Assistance program 

participants.

This line item should consider all costs for training, including but not 

limited to tuition, fees, books, tools, transportation, etc., as applicable. 

All forms of training, as defined in guidance, must be accounted for. 

This line item should represent the total accrued training activities 

expenditures for all Trade Adjustment Assistance training services, 

whether the funds were expended at the State or local level and is a 

portion of the amount reported in 10e (Federal Share of 

Expenditures).

12

Remarks

Enter any explanations deemed necessary by the recipient or information required by DOL/ETA. (This 

section supports transactions entered on lines identified in Sections 10, 11, and 13, as applicable.)

13

Indirect Expenditures

Complete this information only for indirect expenses incurred by the non-federal entity receiving direct 

awards from DOL and using an indirect cost rate. State recipients using a Statewide Cost Allocation 

Plan (SWCAP) and/or subrecipients will not report indirect expenditures.

Indirect cost expenditures are only required to be reported on the Final Report. Recipients must enter 

information on lines 13a – 13h at the end of the project/grant period.

13a Type of Rate State whether indirect cost rate(s) is Provisional, Predetermined, 

Final, Fixed, Fixed with Carry-Forward, DeMinimis, or other.

13b Rate Enter the indirect cost rate(s) in effect during the reporting period.

13c Rate Approval Date Enter the date on which the indirect cost rate was approved.

13d Period From

Enter the date on which the approved indirect cost rate became 

effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13d Period To

Enter the last date (ending date) on which the approved indirect cost 

rate was (or is going to be) effective.

NOTE: The indirect cost rate period must apply to the Project/Grant 

Period in line 8 above.

13e Base

Enter the amount of the distribution base against which the rate(s) 

was applied, such as modified total direct costs (MTDC). Distribution 

bases are described in 2 CFR Part 200 and the Federal Acquisition 

Regulations (FAR). MTDC is defined at 2 CFR Part 200.68.
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Item Reporting/Line Item Instructions

13f Amount Charged Enter the amount of indirect costs charged during the time period 

specified. Multiply 13b (Rate) x 13e (Base).

13g Federal Share Enter the Federal share of the amount in 13f (Amount Charged).

13h Totals Enter the totals for 13e (Base), 13f (Amount Charged), and 13g 

(Federal Share) respectively.

14a-b

Certification

The authorized official certifies accuracy of reported data by entering assigned PIN.

“By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, 

and accurate, and the expenditures, disbursements and cash receipts are for the purposes and 

objectives set forth in the terms and conditions of the Federal award. I am aware that any false, 

fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil 

or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, 

Section 1001 and Title 31, Sections 3729–3730 and 3801–3812).”

14c Telephone (Area Code, 

Number and Extension)

The telephone number of the certifying official is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer (FPO) and 

Grant Officer to inform him/her of the error and the need to request a 

change.

14d Email Address

The email address of the certifying individual is automatically 

displayed. If the information contained in this field is outdated or 

incorrect, please contact your Federal Project Officer

(FPO) and Grant Officer to inform him/her of the error and the need to 

request a change.

14e Date Report Submitted

(MM/DD/YYYY)

The date the ETA-9130 is certified/submitted to DOL/ETA is 

automatically displayed.

15 Agency Use Only This section is reserved for DOL/ETA use.
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Searching your Federal Financial Reports

All PMS users need to register and request access by clicking: 

https://pms.psc.gov/grant-recipients/user-access.html

Users can download the New User Request Instructions by clicking the Grant Recipient User 

Access Instructions from the User Access menu item. There are three privileges associated 

with ETA-9130 Financial Reports for grant recipients: View, Preparer, and Certifier. Once your 

access is approved, login to PMS.

Navigating to the Federal Financial Reports

After logging into PMS, the PMS dashboard is displayed. Click the Actions icon in the row titled 

FFR Delinquent Reports or the row titled FFR Ready for Prepare/Certify to navigate to the 

Federal Financial Report Search screen displaying corresponding results.

Figure 1: Dashboard Screen - PMS User Account Notifications

To find, view, and complete the ETA-9130 Financial Reports, navigate using the PMS menu 

described in the following steps.

Main Menu Icon

Click on Main Menu icon in upper left banner to view available menu items.

Figure 2: PMS System Main Menu Icon

Main Menu

Click on menu link titled Federal Financial Reporting to view the sub-menu.
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Figure 3: PMS System Main Menu

Main Menu Sub-menu

Click on menu link titled Federal Financial Report to navigate to Federal Financial Report 

Search screen.

Figure 4: Federal Financial Report Sub-menu

Federal Financial Report Search Screen

Use the Federal Financial Reports Search screen to enter filter criteria and search for reports. 

The results will show up in a grid for you to see the statuses and review, prepare, certify, or print 

reports.

The Federal Financial Report - Search screen is initially displayed no search results grid. Enter 

your search criteria and click Search to display results matching your criteria.
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Figure 5: Federal Financial Report - Search Screen

Below are descriptions for specific search criteria and button functions:

• Screen Instructions: To search for a Federal Financial Report for a specific PAN or 

Federal Grant ID, enter the specific value. Both fields can be searched for partial matches 

by using an asterisk (*). Select other optional fields to refine your search.

• Payee Account Number Input Field (Optional): Enter the assigned Payee Account 

Number (PAN). Please use a leading and/or trailing asterisk (*) for a partial search in the 

Payee Account Number field.

• Federal Grant ID Input Field (Optional): Enter a specific Federal Grant ID based on the 

Agency. Please use a leading and/or trailing asterisk (*) for a partial search in the Federal 

Grant ID Field.

• Reporting Period Dropdown (Optional): Reporting Period(s), using Current Period or 

All Periods. All Periods is the default option.

• Report Status Dropdown (Optional): Select one or multiple report statuses. Click the 'x' 

icon to remove a selected status. All Report Statuses is the default option. More Report 

Statuses listed below:

o Report Available to be completed

o Report Prepared by Grantee

o Report Certified/Pending Agency Approval

o Awarding Agency Approval

o Awarding Agency Rejection

• Delinquent Reports Dropdown (Optional): Select the delinquent reports option. Show 

All Reports is the default option. The other Delinquent Reports value is Show All 

Delinquent Reports.

• Form Dropdown (Optional): Select the Form option. Show SF-425 and ETA-9130 is 

the default option. More Form options listed below:

o Show SF-425

o Show ETA-9130

• Agency ID Dropdown (Optional): Either use the default All Grant Agencies to view 

Financial Reports for all agencies you have access to or select a specific agency in the 

dropdown list. 
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• Clear Form Button: Clicking the Clear Form button will clear the data entered.

• Search Button: Clicking the Search button executes the search criteria and displays a 

grid below with the results.

• Cancel Button: Clicking the Cancel button will cancel the search and return the user to 

the PMS Dashboard Screen.

Federal Financial Report Search Results Screen

The Federal Financial Report Search Results screen below is displaying an executed search 

with a search results grid.

Figure 6: Federal Financial Report Search Results Screen

On the Search Results Grid shown above, you can perform the following actions:

• Click on the Column Headers to sort the Grid information either ascending or descending.

• Click on the Actions Icons in the last column:

o Review: Provides ability to prepare or certify the Federal Financial Report.

o Print: Provides ability to view and print the Federal Financial Report.

• Select single or multiple Checkboxes in the first column then select an action from the 

Group Actions Dropdown in the top right corner of the grid to begin group tasks. Groups

must consist of either SF-425 reports or ETA-9130 reports. 

o Print: Provides ability to view and print multiple Federal Financial Reports. See 

the Group Print section for more information.

o Download: Provides ability to download a .csv file containing multiple Federal 

Financial Reports.

• The Form Type column indicates if the Federal Financial Report uses the SF-425 form, a 

specific ETA-9130 form, or a set of ETA-9130 forms for WIOA grants.
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Preparing your DOL ETA Financial Report

This section describes how to prepare your DOL ETA-9130 Federal Financial Report.

Federal Financial Report Search Results Screen –

Prepare Report

Clicking on the Review Icon in the actions column in the search results grid will display the U.S. 

DOL Financial Report – Details screen. The screen components will be dynamically displayed 

depending on the status of the report you selected. If status is “Report Available to be 

completed” the report can be prepared if the user has the Preparer privilege.

Figure 7: Federal Financial Report Search Results Screen – Review (Prepare Report)

U.S. DOL ETA Financial Report – Details Screen 

(Workflow: Prepare Report)

The screen below displays the U.S. DOL ETA Financial Report – Details screen. This screen 

contains the Report Workflow which highlights the completed workflow steps as well as the 

current workflow step. This Report Workflow will change as the financial report moves through 

the process.

Figure 8: U.S. DOL ETA Federal Financial Report - Workflow: Prepare Report

The Report Workflow steps are described below:

• Report Available: The report has been generated by PMS and is ready to be modified.
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• Prepare Report: The report is in the process of being prepared by a grantee user.

• Certify Report: The report is completed by the grantee user and needs to be certified by 

a grantee user.

• Agency Review: The report has been certified and needs to be approved or rejected by 

an agency reviewer.

• Completed: The report has been approved by an agency user or users depending on the 

PMS workflow.

U.S. DOL ETA Financial Report – Details Screen (Prepare

Report Tab)

The default tab in the Prepare Report workflow step is the Prepare Report tab which displays 

the Prepare Report information as an editable web form for you to enter data. 

The Prepare Report tab uses two different screen layouts of the fields needed to prepare the 

report:

• Non-WIOA Reports include all fields in the corresponding form (Basic, G, I, J, K, L, M) in 

a vertical layout

• WIOA Reports include fields from either two (A/B, C/D) or three (E/F/H) ETA-9130 forms. 

The fields are presented in a grid layout and include a total across all forms

Sample Non-WIOA Prepare Report

This section includes screenshots from the ETA-9130 Basic Form. The instructions provided 

apply to all non-WIOA reports.

Figure 9: Prepare Report Tab - Non-WIOA

To prepare the report, complete the required fields marked by an asterisk in each section of the 

form. The fields that are grayed-out are READ ONLY fields with prepopulated data from PMS. 

Hover over any Information icon to view hints on what to enter in each field.

• If 10a (Cash Receipts) amount changed after saving the report, the amount can be 

recalculated on the 10a field when you click on “Recalculate Amount” icon.
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• If 10d (Total Federal funds authorized) amount changed after saving the report, the 

amount can be recalculated on the 10d field when you click on “Recalculate Amount” icon.

Figure 10: Prepare Report Tab - Non-WIOA: Transactions 

Section 11 contains a different set of fields in each of the ETA-9130 forms. These fields collect 

information specific to the type of grant.

Figure 11: Prepare Report Tab - Non-WIOA: Additional Expenditures 

If you want to submit ETA-9130 report with more Indirect Expenditures than what was providing 

by default (2 lines) then click Add Line button to add an extra indirect expenditure line (10 lines 

maximum). If you want to remove indirect expenditure line(s), click Remove Line icon. You will 

be asked to confirm the removal. The first two lines cannot be removed.

Figure 12: Prepare Report Tab - Non-WIOA: Indirect Expenditures and Remarks
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Sample WIOA Prepare Report

This section includes screenshots from the ETA-9130 report which include Statewide Dislocated 

Worker (E), Local Dislocated Worker (F), and Statewide Rapid Response (H) ETA-9130 forms. 

The instructions provided apply to all WIOA reports.

Figure 13: Prepare Report Tab – WIOA

Cash Receipts (10a) and Total Federal funds authorized (10d) are not pre-populated for WIOA 

forms. The totals for these fields should match the corresponding amounts for the grant.

Figure 14: Prepare Report Tab - WIOA: Transactions

Section 11 contains a different set of fields in each of the ETA-9130 forms. These fields collect 

information specific to the type of grant. The grid structure organizes the fields by name and the 

item number of the field is included for reference.
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Figure 15: Prepare Report Tab - WIOA: Additional Expenditures 

For the Dislocated Worker report (E/F/H), Indirect Expenditures can be added for the Statewide 

(E) and Rapid Response (H). There are two separate tables to enter the Indirect Expenditures.

A Remarks field is included for each of the WIOA ETA-9130 forms.

Figure 16: Prepare Report Tab - WIOA: Indirect Expenditures and Remarks

Save/Submit Prepared Report

After completing the form, click the Submit button to continue to Certify Report, otherwise click 

the Save button to save the form, and then fill out the remaining items to submit them later.

Click the Cancel button to discard changes and return to the search results.
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Figure 17: Prepare Report Tab - Save and Submit

If there are validation errors and/or missing information, error messages will be displayed in an 

Error Messages pop-up and at the top of the report. 

Figure 18: Prepare Report Tab - Validation Error Message Pop-up

To submit the report, you must select your name in the “Prepared by” drop-down. An error 

message will be displayed if this is not complete.

Figure 19: Prepare Report Tab - Missing Prepared by Pop-up

You can successfully submit your report if you have fixed all error conditions and populated 

Remarks for any warnings. If you have warnings, the following pop-up will be displayed, and you 

can click the Proceed Anyway button to continue.
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Figure 20: Prepare Report Tab - Warnings Pop-up

Upon a completed submission of the prepared report, you will be presented with a Success

pop-up that states, "Report has been successfully Prepared". Click on the OK button to 

continue.

Figure 21: Prepare Report Tab - Report Successfully Prepared

U.S. DOL ETA Financial Report – Details Screen 

(Documents Tab)

The Documents tab (optional) displays a grid that includes all the attachments uploaded to the 

PMS to provide supplementary information for your report.

To attach a document, click the Choose File button and select a file from your computer. For 

File Attachment Name, which is optional, enter any name you wish to use to describe the file. 

Select the File Attachment Type for the dropdown list, which is required. Click the Upload

button to continue.

For WIOA, select the applicable form (e.g., “Supporting Documentation – ETA-9130 (E)”) using 

the File Attachment Type.
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Figure 22: Documents Tab - Upload Attachment

After clicking the Upload button, you will see a file appear in the File Attachment grid. Click 

Remove action to delete uploaded file. If the file is uploaded by the agency, there is no option

for a grant recipient to Remove the uploaded file.

Figure 23: Documents Tab - Manage Documents
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U.S. DOL ETA Financial Report – Details Screen (All 

Details Tab)

The All Details tab shows the Report Details, Status History, and Notifications sections. 

Figure 24: All Details Tab

Report Details Section

The Report Details section displays subsections for Report Details, Preparer Information, 

Certifier Information, and Agency Reviewer. Once the Preparer submits the report, the Report 

Details section displays the populated Preparer Information. For WIOA forms, the Preparer 

Comments will contain Remarks from all forms.

Figure 25: All Details Tab – Report Details – Preparer Information

Status History Section

The Status History section shows a grid that displays all the actions or statuses performed on 

the report, the user performing the action, the date the action occurred, and any comments.

Before the report is submitted, the Status History section includes a row displaying the Report 
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Available to be completed status. Once the report is submitted, a row is added displaying 

Report Prepared by Grantee status. This row includes the name of the user who prepared the 

report in the Status Change By column and Remarks (Item 12) in the Comments column. For 

WIOA Reports, the Report Prepared by Grantee status Comments will contain Remarks from 

all forms in the financial report.

Figure 26: All Details Tab - Status History

Notifications Section

The Notifications section shows the delinquency notification sent to the user when the report is 

not submitted in time and the account is in delinquent.

Figure 27: All Details Tab – Notification – Delinquent

Click on the green “+” icon to view all the users who received the email notification.

Figure 28: All Details Tab – Notification – Delinquent Recipients

Click View Notification action to view the email notification message.
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Figure 29: All Details Tab – Notification – Delinquent Email Message

Download Action

Federal Financial Report Search Results Screen – Download Action

From the search results screen, click Download under the Group Actions drop-down menu. 

Download Group Action requires selecting either SF-425 forms or ETA-9130 forms. Group 

Download cannot be performed on a selection including both SF-425 and ETA-9130. The Form 

selection dropdown can be used to filter the results. 

Figure 30: Federal Financial Report Search Results Screen – Download

When Download is clicked, the system will prompt you for the location to store the file on your 

computer. The default filename is “ffrDolEta.csv”.

Each selected report for WIOA and non-WIOA will be a row in the downloaded file. For WIOA 

reports, extra columns are included in the file for each corresponding form. The maximum 

Indirect Expenditures that can be entered by the grant recipient is 10. The downloaded file 

includes columns for all 10 occurrences even if they are not populated. 
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Certifying your DOL ETA Financial Report

This section describes how to Certify your DOL ETA-9130 Federal Financial Report.

Federal Financial Report Search Results Screen – Certify 

Report

Clicking on the Review Icon in the actions column in the search results grid will display the U.S. 

DOL Financial Report – Details screen. The screen components will be dynamically displayed 

depending on the status of the report you selected. If status is Report Prepared by Grantee

the report can be certified if the user has the Certifier privilege.

Figure 31: Federal Financial Report Search Results Screen - Review (Certify Report)

U.S. DOL ETA Financial Report – Details Screen 

(Workflow: Certify Report)

After the prepared report is submitted in the Prepare Report workflow step, the financial report 

proceeds to the Certify Report workflow step.

Figure 32: U.S. DOL ETA Federal Financial Report - Workflow: Certify Report
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U.S. DOL ETA Financial Report – Details Screen 

(Preview/Certify Report Tab)

The default tab in the Certify Report workflow step is the Preview/Certify Report tab which 

displays the report information as a read-only web form for you to review. Click the Cancel

button to return to the search results.

To certify the report, review the required fields marked with an asterisk in each section of the 

form. The fields below that are grayed-out are READ ONLY fields with prepopulated data from 

the PMS. Hover over any Information icon to view hints on what was entered in each field.

After completing the review, select yourself in the drop-down list of Signature of the 

Authorized Certifying Official, and then click the Certify button to continue.

Figure 33: Preview/Certify Report Tab – Certify Report

After the report is certified, a Success pop-up window will be displayed to inform you that the 

report has been successfully certified. Click the OK button to continue.

Figure 34:Preview/Certify Report Tab – Success Message Pop-up
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U.S. DOL ETA Financial Report – Details Screen (Certifier 

Comments Tab)

The Certifier Comments tab (optional) shows a text area for the Certifier to enter up to 2000 

characters for information related to certifying the report.

Figure 35: Certifier Comments Tab

U.S. DOL ETA Financial Report – Details Screen (Preview 

Report Tab – Non-WIOA)

After certifying the report, the Preview Report tab will be displayed, and the information will be 

displayed in the form of a READ ONLY web form for you to preview the data in the vertical 

format. Scroll vertically to see all the information in the report. Click the Cancel button to return 

to the search results.

The screen below shows the Preview Report with a sample of the non-WIOA ETA-9130 Report

Figure 36: Preview Tab – Non-WIOA
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U.S. DOL ETA Financial Report – Details Screen (Preview 

Report Tab - WIOA)

After certifying the report, the Preview Report tab will be displayed. The WIOA ETA-9130 

reports display the data for each WIOA form in a grid with a total column. The screen below 

shows the Preview Report with a sample of the WIOA ETA-9130 Report.

Figure 37: Preview Tab – WIOA

U.S. DOL ETA Financial Report – Details Screen (All

Details Tab)

Once the Report is certified, additional information is included in the All Details Tab within the 

Report Details, Status History, and Notifications sections.

Report Details Section

The Report Details section displays a populated Certifier Information subsection with the 

Certifier’s name and any provided Certifier Comments.
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Figure 38: All Details Tab – Report Details – Certifier Information

Status History Section

After the report is certified, the Status History section will include a row with the Report 

Certified/Pending Agency Approval status, the Certifier’s name, and any provided Certifier 

Comments.

Figure 39: All Details Tab – Status History
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Agency Approval of your Federal Financial 

Report

This section describes how an Agency approves your DOL ETA-9130 Federal Financial Report.

Federal Financial Report Search Results Screen – Agency 

Review

Clicking on the Review Icon in the actions column in the search results grid will display the U.S. 

DOL Financial Report – Details screen. The screen components will be dynamically displayed 

depending on the status of the report you selected. If Report Status is Report 

Certified/Pending Agency Approval, the report is waiting for the Agency to approve.

Figure 40: Federal Financial Report Search Results Screen - Review (Agency Review)

U.S. DOL ETA Financial Report – Details Screen 

(Workflow: Agency Review)

After the report is certified in the Certify Report workflow step, the financial report proceeds to 

the Agency Review workflow step.

Figure 41: U.S. DOL ETA Federal Financial Report - Workflow: Agency Review
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U.S. DOL ETA Financial Report – Details Screen 

(Approve Report - Print Version Tab)

When your Agency logs into PMS, and navigates to your report, the Approve Report - Print 

Version tab shows the report in the printable version for the Agency Reviewer to easily view 

your report details and approve or reject your report. For WIOA reports, each WIOA form will be 

consecutively included in the Print Version Tab.

Figure 42: Agency Report – Print Version Tab

U.S. DOL ETA Financial Report – Details Screen 

(Workflow: Completed)

After the report is approved in the Agency Review workflow step, the financial report moves to 

the Completed.

Figure 43: U.S. DOL ETA Federal Financial Report – Workflow: Completed
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U.S. DOL ETA Financial Report – Details Screen (All

Details Tab)

Once the Report is complete, additional information is included in the All Details Tab which 

contains the Report Details, Status History, and Revision History sections

Report Details Section

After the Agency approves your report, the Report Details section shows the Agency 

Reviewer(s) Information including the Agency Reviewer and any provided comments.

Figure 44: All Details Tab – Report Details – Agency Reviewer

Status History Section

After the Agency approves your report, the Status History section will include a row that shows 

the Awarding Agency Approval status with the Agency Reviewer and any provided 

comments.
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Figure 45: All Details Tab – Status History - Report Approved

If the Agency rejects your report, the Status History section will include a row that shows the 

Awarding Agency Rejection status with the Agency Reviewer and any provided comments.

Figure 46: All Details Tab – Status History - Report Rejected

Revision History Section

The Revision History section displays a grid that includes all the information about different 

users and transactions that occurred after the report is reviewed by agency and either approved 
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or rejected.

Figure 47: All Details Tab – Revision History

Notifications Section 

If the report was rejected by the agency, the Notifications section shows the rejection 

notification. You can expand the notification to see users that received the notification email and 

view the email notification message.

Figure 48: All Details Tab – Notification – Rejection
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Printing Your DOL ETA Financial Report

To print Federal Financial Reports in the PMS, click the Print icon in the Actions column at the 

far right of the Search Results grid.

Federal Financial Report Search Results Screen – Print 

Report

Figure 49: Federal Financial Report Search Results Screen - Print Report

U.S. DOL ETA Financial Report PDF

After clicking the Print icon, the U.S. DOL ETA Financial Report PDF will open in your browser 

tab/window. This PDF displays the report data in the approved form format.

• Remarks are truncated in the form if they do not fit in the allocated space. 

• For WIOA reports, all corresponding WIOA forms are included in the PDF.

• An additional report information page is appended after the form(s) to include full 

Remarks, report status, Agency Reviewer information, etc. For WIOA reports, the 

Remarks include full Remarks for all corresponding WIOA forms.

Click the Print icon to print the form or the Download icon to save the form to your computer.

The default downloaded filename is “ETA-9130.pdf”.
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Figure 50: Print Report

Group Print Action

You have the option to print multiple reports as a group action by following the instructions 

below.

Navigate to the Federal Financial Report Search Screen and perform the search. Click the 

Checkbox of the reports you want to Group Print. Under the Group Actions drop-down menu, 

click Print. The selected reports will be included in the generated PDF which can be printed or 

downloaded.

Figure 51: Federal Financial Report Search Results Screen - Group Print