Table FFR 1: Federal Financial Report - Initial

FFR

Box Number

Reporting Item

Instructions

1

Federal Agency and Organizational Element to Which Report is Submitted

This block is preprinted.

2

Federal Grant or Other Identifying Number Assigned by Federal Agency

Enter the PR/Award number as indicated in Block 2 of the Grant Award Notification. This block will be prepopulated by the NRS application.

3

Recipient Organization

Enter the name and complete address of the recipient organization including zip code.

4a

DUNS Number

Enter the recipient organization’s Data Universal Numbering System (DUNS) number or Central Contract Registry extended DUNS number.

4b

EIN

Enter the recipient organization’s Employer Identification Number (EIN).

5

Recipient Account Number or Identifying Number

Enter the account number or any other identifying number assigned by the recipient to the award. This number is for the recipient’s use only and is not required by the Federal agency.

6

Report Type

Indicate whether this FFR is an initial or final report.

7

Basis of Accounting (Cash/Accrual)

Specify whether a cash or accrual basis was used for recording transactions related to the award and for preparing this FFR. Accrual basis of accounting refers to the accounting method in which expenses are recorded when incurred. For cash basis accounting, expenses are recorded when they are paid.

8

Project/Grant Period

Enter Federal Funding Period based on information obtained in Block 6 of the Grant Award Notification. This block will

be prepopulated.

9

Reporting Period End Date: (Month, Day, Year)

Enter the beginning and ending dates of the period in which you are reporting the financial activity of the grant. A first year report will cover the first 15 months of the grant period e.g., July 1, 2019 through September 30, 2020. The final report will cover the entire 27 months, which grantees have to obligate their funds e.g., July 1, 2019 through September 30, 2021. This block will be prepopulated.

10

Transactions

Enter cumulative amounts from date of the inception of the award through the end date of the reporting period specified in line 9.

10a

Cash Receipts

Enter the cumulative amount of actual cash received from the   Federal agency as of the reporting period end date.

10b

Cash Disbursements

Enter the cumulative amount of Federal fund disbursements (such as cash or checks) as of the reporting period end date. Disbursements are the sum of actual cash disbursements for direct charges for goods and services, the amount of indirect expenses charged to the award, and the amount of cash advances and payments made to subrecipients and contractors.

10c

Cash on Hand (Line 10a Minus Line 10b)

Enter the amount of Line 10a minus Line 10b. This amount represents immediate cash needs. If more than three business days of cash are on hand, the Federal agency may require an explanation on Line 12, Remarks, explaining why the drawdown was made prematurely or other reasons for the excess cash. This line is automatically calculated by the NRS application.

10d

Total Federal Funds Authorized

Enter the total Federal funds authorized as of the reporting period end date. This amount will be prepopulated by the NRS application.

10e

Federal Share of Expenditures

Enter the amount of Federal fund expenditures. For reports prepared on a cash basis, expenditures are the sum of cash disbursements for direct charges for property and services; the amount of indirect expense charged; and the amount of cash advance payments and payments made to subrecipients. For reports prepared on an accrual basis, expenditures are the sum of cash disbursements for direct charges for property and services; the amount of indirect expense incurred; and the net increase or decrease in the amounts owed by the recipient for (1) goods and other property received; (2) services performed by employees, contractors, subrecipients, and other payees; and (3) programs for which no current services or performance are required.

10e

Basic Grant

See instructions for line 10e above.

10e

Integrated English Literacy and Civics Education

(Sec 243)

See instructions for line 10e above.

10e (subset)

Corrections Education (Sec 225)

See instructions for line 10e above. The expenditures on this line are included in the expenditures reported on the lines for “Basic Grant” and “Integrated English Literacy and Civics Education.”

10e (subset)

One-Stop Infrastructure Costs (Local)

Enter the amount of fund expenditures for infrastructure costs authorized under Section 121(h)(1)(A)(i) of WIOA. Infrastructure costs of one-stop centers are non-personnel costs that are necessary for the general operation of the one- stop center, including: (1) rental of the facilities; (2) utilities and maintenance; (3) equipment (including assessment- related products and assistive technology for individuals with disabilities); and (4) technology to facilitate access to the one-stop center, including technology used for the center’s planning and outreach activities. Local Workforce Development Boards (WDBs) may consider common identifier costs as costs of one-stop infrastructure. Each entity that carries out a program or activities in a local one- stop center must use a portion of the funds available for the program and activities to maintain the one-stop delivery system, including payment of the infrastructure costs of one- stop centers. These payments must be in accordance with 34 CFR §§ 463.700-463.755; Federal cost principles, which require that all costs must be allowable, reasonable, necessary, and allocable to the program; and all other applicable legal requirements. These funds must include Federal funds that are available for local administration of adult education and literacy programs authorized by title II of WIOA, and may also include non-Federal resources that are cash, in-kind or third party contributions. In the local funding mechanism, the Local WDB, chief elected officials, and one- stop partners agree to amounts and methods of calculating amounts each partner will contribute for one-stop infrastructure funding, include the infrastructure funding terms in the Memorandum of Understanding (MOU) required under section 121(c), and sign the MOU. The expenditures on this line are included in the expenditures reported on line 10e. The expenditures on this line are included in the expenditures reported on the lines for “Basic Grant” and “Integrated English Literacy and Civics Education.”

10e (subset)

One-Stop Infrastructure Costs (State)

Enter the amount of fund expenditures for infrastructure costs authorized under Section 121(h)(1)(A)(ii) of WIOA. If the Local WDB, CEO, and one-stop partners in a local area do not reach consensus agreement on methods of sufficiently funding the costs of infrastructure of one-stop centers for a program year (PY), the State funding mechanism is applicable to the local area for that PY. In the State funding mechanism, the Governor, subject to certain limitations, determines one-stop partner contributions after consultation with the CEOs, Local WDBs, and the State WDB. This determination involves: (1) The application of a budget for one-stop infrastructure costs as described in §463.735, based on either agreement reached in the local area negotiations or the State WDB formula outlined in

§463.745; (2) The determination of each local one-stop partner program’s proportionate use of the one-stop delivery system and relative benefit received, consistent with the Uniform Guidance at 2 CFR part 200, including the Federal cost principles, the partner programs’ authorizing laws and regulations, and other applicable legal requirements described in §463.736; and (3) The calculation of required statewide program caps on contributions to infrastructure costs from one-stop partner programs in areas operating under the State funding mechanism as described in

§ 463.738. In the State funding mechanism, infrastructure costs for the adult education program authorized by title II of WIOA must be paid from the funds that are available for local administration and may be paid from funds made available by the State or non-Federal resources that are cash, in-kind, or third party contributions. The expenditures on this line are included in the expenditures reported on line 10e. The expenditures on this line are included in the expenditures reported on the lines for “Basic Grant” and “Integrated English Literacy and Civics Education.”

10f

Federal Share of Unliquidated Obligations

Unliquidated obligations on a cash basis are obligations incurred, but not yet paid. On an accrual basis, they are obligations incurred, but for which an expenditure has not yet been recorded. Enter the Federal portion of unliquidated obligations. Those obligations include direct and indirect expenses incurred but not yet paid or charged to the award, including amounts due to subrecipients and contractors. On the final report, this line should be zero unless the awarding agency has provided other instructions. Do not include any amount in Line 10f that has been reported in Line 10e. Do not include any amount in Line 10f for a future commitment of funds (such as a long-term contract) for which an obligation or expense has not been incurred.

10g

Total Federal Share (Sum of Lines 10e and 10f)

Enter the sum of the expenditures reported on the lines for “Basic Grant” and “Integrated English Literacy and Civics Education” and line10f. This line is automatically calculated by the NRS application.

10h

Unobligated Balance

of Federal Funds (Line 10d Minus Line 10g)

Enter the amount of Line 10d minus Line 10g. This line is automatically calculated by the NRS application.

10i

Total Recipient Share Required

Enter the total required recipient share for the reporting period specified in line 9. The amount should be the greater of required match (i.e. 25 percent of the total amount of funds expended for adult education and literacy activities in the State – see Sec. 222 of AEFLA) or maintenance of effort (i.e. 90 percent of the aggregate expenditures or the fiscal effort per student for adult education and literacy activities in the preceding fiscal year – see Sec. 241 of AEFLA). For maintenance of effort compliance, the total amount reported on this row in Column F may not be less than 90% of the total expenditures reported on row 10j, Column F on the previous year’s final financial report. The required recipient share should include all matching and cost sharing provided by recipients and third-party providers to meet the level required by the Federal agency.

10j

Recipient Share of Expenditures

Enter the recipient share of actual cash disbursements or outlays (less any rebates, refunds, or other credits) including payments to subrecipients and contractors for the reporting period specified in line 9. This amount may include the value of allowable third-party in-kind contributions. Note: On the final report this line should be equal to or greater than the

amount of Line 10i.

10j (subset)

One-Stop Infrastructure Costs

Non-federal expenditures on infrastructure costs of one-stop centers are non-personnel costs that are necessary for the general operation of the one-stop center, including: (1) rental of the facilities; (2) utilities and maintenance; (3) equipment (including assessment-related products and assistive technology for individuals with disabilities); and (4) technology to facilitate access to the one-stop center, including technology used for the center’s planning and outreach activities. The expenditures reported on this line are included in the expenditures reported on line 10j.

10j (subset)

Integrated English Literacy and Civics Education

(Sec 243)

Enter the recipient share of actual cash disbursements or outlays (less any rebates, refunds, or other credits) including payments to subrecipients and contractors. This amount may include the value of allowable third-party in-kind contributions. The expenditures reported on this line are included in the expenditures reported on line 10j.

10j (subset)

Corrections Education (Sec. 225)

Enter the recipient share of actual cash disbursements or outlays (less any rebates, refunds, or other credits) including payments to subrecipients and contractors. This amount may include the value of allowable third-party in-kind contributions. The expenditures reported on this line are included in the expenditures reported on line 10j.

10k

Remaining Recipient Share to be Provided (Line 10i Minus Line10j)

Enter the amount of Line 10i minus Line 10j. If recipient share in Line 10j is greater than the required match amount in Line 10i, enter zero. This line is automatically calculated by the NRS application.

10l

Total Program Income Earned

Enter the amount of program income earned.

10m

Program Income Expended

Enter the amount of program income that was added to funds committed to the total project costs and expended to further eligible project or program activities.

10n

Unexpended Program Income (Line 10l Minus Line 10m)

Enter the amount of Line 10l minus Line 10m. This amount equals the program income that has been earned but not expended, as of the reporting period end date. This line is automatically calculated by the NRS application.

11

Indirect Expense

Enter cumulative amounts from date of the inception of the award through the end date of the reporting period specified in line 9.

11a

Type of Rate

Indicate whether indirect cost rate is Restricted Provisional or Restricted Final.

11b

Rate

Enter the indirect cost rate in effect during the reporting period.

11c

Period From; Period To

Enter the beginning and ending effective dates for the rate.

11d

Base

Enter the amount of the base against which the rate was applied.

11e

Amount Charged

Enter the amount of indirect costs charged during the time       period specified. (Multiply 11b. x 11d.)

11f

Federal Share

Enter the Federal share of the amount in 11e.

11g

Totals

Enter the totals for columns 11d, 11e, and 11f. This line is automatically calculated by the NRS application.

12

Remarks

Enter any explanations or additional information required by the Federal sponsoring agency including excess cash as stated in line 10c.

13a

Typed or Printed Name and Title of Authorized Certifying Official

Enter the name and title of the authorized certifying official.

13b

Signature of Authorized Certifying Official

The authorized certifying official must sign here.

13c

Telephone (Area Code, Number and Extension)

Enter the telephone number (including area code and extension) of the individual listed in Line 13a.

13d

E-mail Address

Enter the e-mail address of the individual listed in Line 13a.

13e

Date Report Submitted (Month, Day, Year)

Enter the date the FFR is submitted to the U.S. Department of Education using the month, day, year format.