Grant Closeout Process For INA Grant Recipients Division

Grant Closeout Process For INA Grant Recipients Division of Policy Review and Resolution ETA Office of Grants Management

Objectives �Discover how to prepare for closeout �Learn about the elements of the grant closeout package �Learn about common issues which can delay closeout 2

What is Grant Closeout? �The completion of the grant life cycle �The official end of the government’s relationship with the grantee � 2 CFR 200. 343 � Closeout � 2 CFR 200. 344 � Post- closeout adjustment � 2 CFR 200. 345 � Collection of Amounts Due � 2 CFR 2900. 15 and 2 CFR 2900. 17 �Post Federal Award Requirements

Who We Are Office of Grants Management Division of Policy, Review and Resolution Latonya Torrence, Division Chief Policy Unit Debbie Galloway, Supervisor + 3 Specialists Closeout Unit Meron Assefa, Grant Officer + 7 Resolution Specialists Audit Unit Ana Mulero, Grant Officer + 5 Resolution Specialists

Preparing for Closeout �We track anticipated workload one year out �Not less than quarterly, Office of Information System & Technology (OIST) runs a report that identifies grants whose period of performance end date is approaching �The OIST report is then compared against information identified in the E-Grants Closeout System �Not Less than 7 days prior to POP end date – Closeout specialist sends out initial closeout notification letter to grantee

Closeout Begins �Within 45 days after period of performance (Po. P) end date - Grantee must submit final 9130 for last quarter. Checks box 6 as “Final. ” �Approx. 70 -75 days after Po. P end date – Specialist sends follow up reminder to grantee to submit all documents. �Grantee must submit all remaining closeout documentation - No later than 90 calendar days after the end date of Po. P � 2 CFR 200. 343 � Grantee may not direct charge staff time to work on closeout of grant after Po. P end date.

Closeout Continues � 91+ days after POP end – Compliance and reconciliation �All grants should be closed within 1 year of expiration (DLMS-2 Chapter 800) �Under new Uniform Guidance (UG), awards must be closed within one year of receipt and acceptance of all required final reports �Grants Oversight and New Efficiency Act (GONE Act) (Public Law 114 -117) requires agencies to report federal grant awards which have not yet been closeout for the period of performance has elapsed for more than two years.

Closeout Deadline �June 30, 2018 – Grant expires, closeout begins. �August 14, 2018 – Final quarterly 9130 due. �September 30, 2018 – Closeout 9130 and remaining closeout documents due. Last day to draw down funds without permission from closeout unit. 8

Final Notification Letter Dear Grantee, Employment and Training e th th wi 0 0 A 46 41 24 22 that your grant number AB This email is to notify you. expire/expired on 06/30/17 Administration (ETA) will ), 2900. 15, 29 CFR 97. 40(b)(1 R CF 2 3, 34 0. 20 R CF 2 at ed ration, as specified seout forms in your specifi clo e th all If you agreed with the expi lly ca ni ro ct ele e required to submit 97. 41(b)(1), 97. 50(b), you ar the expiration date. closeout package m fro ys da 90 an th er lat em (GCS) no in the Grant Closeout Syst 9130, you must certify the rm Fo s) rt( po re re itu nd pe URL: pleted the final ex accessed via the following is ) CS (G NOTE: After you have com em st Sy ut eo os as well. The Grant Cl closeout financial report(s) eta. gov/grant_closeout. cfm http: //www. etareports. dol to log into your Financial ng rti po re l cia an fin ur yo r assigned to you fo em menu on this page to st Sy ut eo Please enter the password os Cl t an Gr e th ge, and then click on Reporting System home pa go to the GCS system. use other email shortly. Please an in l ua an m 's er Us d En Closeout System to assist youin Sy ut eo os Cl t an Gr e th You will receive the Grant in posted the Closeout Instructions the End User's Manual and ng. doing your closeout reporti e Resolution Specialist. th to ed ct re di be ld ou sh Inquiries 9

End User Manual �Dear Grantee, �Please find the Grant Closeout System (GCS) End User’s Manual in the attachment and use it to assist you in doing your closeout reporting in the GCS system. the URL for GCS system is: � https: //www. doleta. gov/grants/grant_closeout. cfm � Inquiries should be directed to the Resolution Specialist.

Elements of the Grant Closeout Package �Documents to be submitted: � Final Quarter 9130 and Closeout 9130 � Grantee’s Release � Government Property Inventory Certification �Inventory List �NICRA & breakdown � Grantee’s Assignment of Refunds, Rebates and Credits � Grantee’s Close-out Tax Certification

ETA-9130 Form – Final & Closeout 12

Elements of the Grant Closeout Package �Documents to be submitted: � Final 9130 and Closeout 9130 � Grantee’s Release � Government Property Inventory Certification �Inventory List �NICRA & breakdown � Grantee’s Assignment of Refunds, Rebates and Credits � Grantee’s Close-out Tax Certification

Final Quarterly 9130

Closeout 9130 Financial Report

Final vs Closeout ETA 9130 Forms • • 2 separate reports FINAL is due 45 calendar days after the reporting period in which the grant’s POP expires • Or all funds are expended, whichever comes first • Marked “Yes” in line item 6 of the final report • CLOSEOUT is due no later than 90 calendar days after the expiration of POP • Accessible online after final 9130 is submitted • Closeout unit in National Office reviews docs

Final Quarterly 9130 | Closeout 9130

Sub Accounts Under the “AB-25” Grant • The Period of Performance (POP) for Native American grants beginning with "AB-25" expire on June 30, 2018 and must be closed out within 90 days from the expiration date. • INA grantees that receive both adult and youth funds will have 4 sub accounts under the "AB-25" grant. Grantees that receive adult funds Only will only have 2 sub accounts. • For a “clean” closeout, the total Award Amount, Drawdowns and Costs should equal.

Indirect Costs �Indirect cost reporting line items have been added. �Indirect cost expenses are only to be reported by the non- federal entity receiving direct awards from DOL. �Indirect cost expenses are reported only on the FINAL ETA- 9130 report. 19

Liquidation of Obligation �In closeout, grantee may only liquidate obligations incurred during Po. P – not incur new obligations �Grantee may not direct charge staff time to work on closeout of grant after Po. P end date

Liquidation of Accrued Expenditures 2 CFR 2900. 15 � No new obligations may be incurred. �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. �Grantee may not direct charge staff time to work on closeout of grant after Po. P end date.

Compliance: Drawdowns & Administrative Costs There is a 15% limitation on administrative costs.

Compliance: Indirect Costs Has indirect costs been reported on the FINAL 9130?

Property Certification Form

Submission Confirmation Letter ov] uto-email@dol. g. a ng ti or ep ar et o: lt ai o-email@dol. gov [m From: etareporting. aut , 2018 9: 27 AM 08 ry ua br Fe , ay sd ur Sent: Th To: Mathew, Joe - ETA n of Closeout Report io at m ir nf co on si is bm Subject: Su is message!!! th to d on sp re t no do Please Closeout Report 441460 A 0 Grant Number: YF 222 7 09: 26 A. M. /1 30 9/ on d te it bm su Has been successfully And is now certified 25

Preliminary Settlement Letter Dear Grantee, Labor has closed grant f o t en tm ar ep D e th you that This letter is to notify ay be charged to this m s st co er h rt fu no d A 0 an the time of close is at st number YF 222441460 co al er d Fe ed w l amount of allo ur organization. As yo agreement. The tota y b ed ir qu re is n o time, no acti is closeout does th 5, . 1 00 29 $21963109. 4. At this FR C 2 d. 72, 2 CFR 200. 343 an 95 FR C 29 at d ie if ec sp not affect: later audit or a f o is as b e th n o s costs and recover fund w lo al is d to t h g ri 's A 1) ET other review; or vernment as a o G al er d Fe e th to ue return any funds d 2) Your obligation to sactions; or an tr er th o r o , ns o ti ec corr result of later refunds, real property and , ts en em ir qu re ss ce for retention and ac es ti ili ib ns o sp re ur o Y , as specified at 2 CFR 3) ts en em ir qu re it d au ent, and 95. 26 respectively. equipment managem d an 2, . 3 95 3, . 5 95 FR 5 , 29 C 200. 343, 2 CFR 2900. 1 Resolution Specialist. e th to d te ec ir d e b is closeout may Inquires regarding th Sincerely, . 26

Closeout Actions § The grantee must perform the following during closeout: § Liquidate all accrued expenditures § Submit all required closeout documents § Refund any obligated funds/ cash § Account for all real or personal property 27

Common Misunderstandings �Expenditure amount higher than drawdown amount. � They need to match. �Completing the equipment form correctly. �All required forms and documents to be submitted.

Common Issues that Delay Closeout �Non-responsive grantees �Refunds �Equipment disposition � 9130 issues �Administrative cost issues �Indirect cost issues �Question and disallowed costs/ID’s and FD’s 29

Refunds � 2 CFR 200. 343 (d) �Grant closeout does not affect recipients obligation to return funds due to DOL as a result of refund. �Prompt refund of any balances of unobligated funds. �Refunds may require revising final expenditure report. �Refunds can be electronically through PMS or Pay. Gov

Frequently Asked Questions �Does marking “Yes” on Box 6 on the ETA 9130 trigger the closeout process? �Grant ends June 30, 2018, when does the grantee need to submit the final 9130 and the Closeout 9130? � August 14, 2018/September 30, 2018 �When is the last time I can draw down funds? � September 30, 2018

Questions Questions

Thank you!