WIA Closeout HandbookWIA Closeout Handbook

Presented by:Presented by:

Dave Rexius, EDDDave Rexius, EDD

April Eales, EDDApril Eales, EDD

Closeout Submittal Closeout Submittal RequirementsRequirements

Subrecipients must submit closeout documents to Subrecipients must submit closeout documents to the State (and it must be received by the State) the State (and it must be received by the State) within 60 calendar days when ANY of the following within 60 calendar days when ANY of the following occur.occur.

A subgrant agreement or interagency agreement has A subgrant agreement or interagency agreement has reached the term end date of the agreement.reached the term end date of the agreement.

Formula funds (LWIAs only) are at the end of the two-year Formula funds (LWIAs only) are at the end of the two-year term of the funds.term of the funds.

Any line item within a subgrant agreement or interagency Any line item within a subgrant agreement or interagency agreement is fully spent and the term has ended.agreement is fully spent and the term has ended.

Any line item within a subgrant agreement or interagency Any line item within a subgrant agreement or interagency agreement is fully spent and term has agreement is fully spent and term has NOTNOT ended; or ended; or

Any line item within a subgrant agreement or interagency Any line item within a subgrant agreement or interagency agreement has reached the term end date and the funds agreement has reached the term end date and the funds are are NOTNOT fully spent. fully spent.

Closeout TimeframesCloseout Timeframes

Three months prior to the term end Three months prior to the term end date:date: Update cash disbursements and Update cash disbursements and

expenditure reports in the Job Training expenditure reports in the Job Training Automation (JTA) system as necessary.Automation (JTA) system as necessary.

Program income earned should be fully Program income earned should be fully expended.expended.

Closeout TimeframesCloseout Timeframes One month prior to the term end date:One month prior to the term end date:

Identify all unliquidated obligations and work Identify all unliquidated obligations and work toward finalizing the cost prior to the term end toward finalizing the cost prior to the term end date since no unliquidated obligations can be date since no unliquidated obligations can be shown on a closeout report.shown on a closeout report.

Gather the necessary closeout documents.Gather the necessary closeout documents. Inform staff the line item, subgrant agreement, Inform staff the line item, subgrant agreement,

interagency agreement, or project is closing interagency agreement, or project is closing and no staff time can be charged after the and no staff time can be charged after the term end date.term end date.

Notify any Subrecipient Contractors that all Notify any Subrecipient Contractors that all final invoices must be submitted by a specific final invoices must be submitted by a specific date and that failure to do so will result in non-date and that failure to do so will result in non-payment for goods or services rendered.payment for goods or services rendered.

Closeout TimeframesCloseout Timeframes

When the term end date occurs:When the term end date occurs: Draw down cash to cover all expenses that Draw down cash to cover all expenses that

occurred up to the term end of the line occurred up to the term end of the line item/subgrant agreement.item/subgrant agreement.

NONO costs of any kind can occur and will not be costs of any kind can occur and will not be allowed after the term end date.allowed after the term end date.

Pay all accruals prior to submitting the closeout Pay all accruals prior to submitting the closeout package. Closeout packages will not be package. Closeout packages will not be processed until all accrued expenditures are processed until all accrued expenditures are paid.paid.

Closeout TimeframesCloseout Timeframes

In the 60 calendar days between the term In the 60 calendar days between the term end date and the date the closeout submittal end date and the date the closeout submittal is due, the following steps must occur:is due, the following steps must occur: Complete payments to all subrecipient Complete payments to all subrecipient

contractors for any accruals; final invoices should contractors for any accruals; final invoices should have been received.have been received.

Prepare and enter closeout reports in the JTA Prepare and enter closeout reports in the JTA system.system.

Mail all necessary closeout forms, End of Project Mail all necessary closeout forms, End of Project Reports, and Unexpended Cash to the Reports, and Unexpended Cash to the Employment Development Department.Employment Development Department.

Line Item Closeout Line Item Closeout RequirementsRequirements

Closeout Summary of WIA Closeout Summary of WIA Expenditures (WIA PXPD) – two Expenditures (WIA PXPD) – two signed originalssigned originals

Summary of WIA Expenditures FormSummary of WIA Expenditures Form Closeout Status of Cash Report – two Closeout Status of Cash Report – two

signed originalssigned originals

Sample Closeout Status of Cash ReportSample Closeout Status of Cash Report

Complete Closeout of Subgrant Complete Closeout of Subgrant Agreement for an ongoing Agreement for an ongoing

entityentity Closeout Summary of WIA Expenditures (WIA PXPD) – two Closeout Summary of WIA Expenditures (WIA PXPD) – two

signed originalssigned originals Closeout Status of Cash Report – two signed originalsCloseout Status of Cash Report – two signed originals Subrecipient Release form – two signed originalsSubrecipient Release form – two signed originals

Sample Subrecipient Release FormSample Subrecipient Release Form Subrecipient’s Assignment of Refunds, Rebates, and Credits Subrecipient’s Assignment of Refunds, Rebates, and Credits

form – two signed originalsform – two signed originalsSample Subrecipient's Assignment of Refunds, Rebates, and Sample Subrecipient's Assignment of Refunds, Rebates, and

CreditsCredits

Contract Closeout Tax Certification – two signed originalsContract Closeout Tax Certification – two signed originalsSample Closeout Tax Certification FormSample Closeout Tax Certification Form

End of Project ReportEnd of Project Report

Complete all sections of the “End of Complete all sections of the “End of Project Report” as appropriateProject Report” as appropriate

Sample End of Project ReportSample End of Project Report Mail to your Project Manager at EDD.Mail to your Project Manager at EDD.

Subrecipient NOT continuing to Subrecipient NOT continuing to provide WIA funded servicesprovide WIA funded services

Closeout Summary of WIA Expenditures (WIA PXPD) – two Closeout Summary of WIA Expenditures (WIA PXPD) – two signed originalssigned originals

Closeout Status of Cash Report – two signed originalsCloseout Status of Cash Report – two signed originals Subrecipient Release form – two signed originalsSubrecipient Release form – two signed originals Subrecipient’s Assignment of Refunds, Rebates, and Credits Subrecipient’s Assignment of Refunds, Rebates, and Credits

form – two signed originalsform – two signed originals Contract Closeout Tax Certification – two signed originalsContract Closeout Tax Certification – two signed originals Property Closeout Inventory Certification FormProperty Closeout Inventory Certification Form

Sample Closeout Inventory Certification FormSample Closeout Inventory Certification Form

Closeout Property Inventory ListingCloseout Property Inventory ListingSample Closeout Property Inventory Listing FormSample Closeout Property Inventory Listing Form

Reconciliation of Cash Reconciliation of Cash DisbursementsDisbursements

Unclaimed or Outstanding ChecksUnclaimed or Outstanding Checks Audit DisallowancesAudit Disallowances Worker’s Compensation RefundsWorker’s Compensation Refunds Credits and Other AdjustmentsCredits and Other Adjustments

Closing Formula FundsClosing Formula Funds

Cash DrawsCash Draws Disposition of SuppliesDisposition of Supplies Disposition of EquipmentDisposition of Equipment Calculation of “Fair Market” ValueCalculation of “Fair Market” Value Equipment RecordsEquipment Records Records RetentionRecords Retention Disposition of Disallowed CostsDisposition of Disallowed Costs

New Summary of WIA New Summary of WIA Expenditure Report Expenditure Report

Line Item InstructionsLine Item Instructions Miscellaneous Items (Admin and/or Program)Miscellaneous Items (Admin and/or Program)

Match (Federal Requirement)Match (Federal Requirement) – Enter in the appropriate – Enter in the appropriate columns, the amount of Cash Match, In-kind Contribution columns, the amount of Cash Match, In-kind Contribution Match, and Total Match expended. Match, and Total Match expended.

Federal Leveraged Resources*Federal Leveraged Resources* – Enter in the appropriate – Enter in the appropriate columns, the amount of Cash Contributions, In-kind columns, the amount of Cash Contributions, In-kind Contributions, and Total Federal Leveraged Resources Contributions, and Total Federal Leveraged Resources provided.provided.

Non-Federal Leveraged Resources*Non-Federal Leveraged Resources* – Enter in the – Enter in the appropriate columns, the amount of Cash Contributions, appropriate columns, the amount of Cash Contributions, In-kind Contributions, and Total non-Federal Leveraged In-kind Contributions, and Total non-Federal Leveraged Resources provided.Resources provided.

*May include State required match (part of the SFP process) *May include State required match (part of the SFP process) which can be Federal and/or non-Federal fund sources.which can be Federal and/or non-Federal fund sources.

Leveraged Resources Leveraged Resources Reporting ExamplesReporting Examples

If the federal mandated WIA grant If the federal mandated WIA grant match requirement is $500,000, but match requirement is $500,000, but $700,000 that would qualify as federal $700,000 that would qualify as federal mandated match are reported, mandated match are reported, $200,000 should be reported on the $200,000 should be reported on the “Non-Federal Leveraged Resources” “Non-Federal Leveraged Resources” line and $500,000 should be reported line and $500,000 should be reported on “Match” line.on “Match” line.

Leveraged Resources Leveraged Resources Reporting ExamplesReporting Examples

If the grant has no federal mandated If the grant has no federal mandated match requirement, all costs that match requirement, all costs that would otherwise be reported as would otherwise be reported as match should be reported on the match should be reported on the “Non-Federal Leveraged Resources” “Non-Federal Leveraged Resources” line.line.

Leveraged Resources Leveraged Resources Reporting ExamplesReporting Examples

If the federal mandated WIA grant match If the federal mandated WIA grant match requirement is $500,000 and $700,000 of requirement is $500,000 and $700,000 of allowable costs are reported, of which allowable costs are reported, of which $200,000 are federally funded and $200,000 are federally funded and $500,000 are non-federally funded that $500,000 are non-federally funded that would qualify as federal mandated match, would qualify as federal mandated match, $500,000 would be reported on the “Match” $500,000 would be reported on the “Match” line and $200,000 would be reported on the line and $200,000 would be reported on the “Federal Leveraged Resources” line.“Federal Leveraged Resources” line.

Leveraged Resources Leveraged Resources Reporting ExamplesReporting Examples

If the WIA grant does not have a match If the WIA grant does not have a match requirement, and $700,000 of allowable requirement, and $700,000 of allowable costs are reported, of which $300,000 are costs are reported, of which $300,000 are federally funded and $400,000 are non-federally funded and $400,000 are non-federally funded that would qualify for federally funded that would qualify for federally mandated match, $300,000 would federally mandated match, $300,000 would be reported on the “Federal Leveraged be reported on the “Federal Leveraged Resources” line and $400,000 would be Resources” line and $400,000 would be reported on the “Non-Federal Leveraged reported on the “Non-Federal Leveraged Resources” line.Resources” line.

Leveraged Resources Leveraged Resources ExerciseExercise

A $10,000 Community Based Job A $10,000 Community Based Job Training Grant from the U.S. Training Grant from the U.S. Department of Labor spent on allowable Department of Labor spent on allowable WIA grant activities.WIA grant activities. Reported on Summary of WIA Expenditure Reported on Summary of WIA Expenditure

Report as Leveraged Resources???Report as Leveraged Resources??? YESYES

Type of Leveraged Resources???Type of Leveraged Resources??? FederalFederal

Leveraged Resources Leveraged Resources ExerciseExercise

Use of Tennessee Baptist Hospital Use of Tennessee Baptist Hospital phlebotomy equipment for allowable phlebotomy equipment for allowable training of eligible participants.training of eligible participants. Reported on Summary of WIA Reported on Summary of WIA

Expenditure Report as Leveraged Expenditure Report as Leveraged Resources???Resources???

YESYES Type of Leveraged Resources???Type of Leveraged Resources???

Non-FederalNon-Federal

Leveraged Resources Leveraged Resources ExerciseExercise

A $100,000 grant a partner received A $100,000 grant a partner received as a result of involvement with a WIA as a result of involvement with a WIA project.project. Reported on Summary of WIA Reported on Summary of WIA

Expenditure Report as Leveraged Expenditure Report as Leveraged Resources???Resources???

NONO Type of Leveraged Resources???Type of Leveraged Resources???

NeitherNeither

Additional Additional Instructions/ExamplesInstructions/Examples

WIA Closeout Handbook – Directive WIA Closeout Handbook – Directive WSDD-35WSDD-35

WSDD-35 WSDD-35

QUESTIONSQUESTIONS