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Accruals and 9130 Reporting . Quarterly Expenditures and Program Income must be reported to ETA on the accrual basis of accounting (WIA regulations 20 CFR 667.300). Overview. Cash v.s. Accrual Accounting. ETA-9130 Report Form. Common Problems to Avoid.

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Accruals and 9130 reporting

Accruals and 9130 Reporting

Quarterly Expenditures and Program Income must be reported to ETA on the accrual basis of accounting (WIA regulations 20 CFR 667.300)


Overview
Overview

Cash v.s. Accrual Accounting

ETA-9130 Report Form

Common Problems to Avoid


PAYMENT MANAGEMENT SYSTEM – DISBURSEMENT ACTION

It’s a matter of timing!

Accrued

Expenditure

Line 10e

Cash

Account

Ledger

Report

Record

Purchase

Goods

And

Services

Bank Account

Income

Rec’d

Purchase

Paid Bill

Disbursement

Difference between Accrual and Cash Accounting


Examples of common accruals
Examples of Common Accruals

  • Wages, salary and fringe benefit costs for work performed or leave taken in a given period for which employees have not yet been paid.

  • Training – Participants attending classes – no invoice received from the training institution.

  • Purchases – Equipment ordered and delivered but not yet paid for

  • Sub-grant - Activity occurred with no invoice or report received.











Review online tutorials and other resources on ETA-9130 reporting available at etareporting.workforce3one.org.

Introduction to Financial Reporting

Basic 9130 Reporting


Review key guidance and resource documents at reporting available at etareporting.workforce3one.org.

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

Forms and Instructions


Share reporting available at etareporting.workforce3one.org.

information with others supporting the grant.


END reporting available at etareporting.workforce3one.org.

Questions???


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