Fiscal Year 2014 Budget
Fiscal Year 2013 Budget
Fiscal Year 2012 Budget
State Statutory Formula Funding
A detailed look at how certain programs in
ETA's budget are divided by statutory formula among
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Quarterly State WIA Spending Summaries
Report 107-148 accompanying P.L.
107-20 required the Department to submit to the House and
Senate Committees on Appropriations an expenditure data report
on each of the three Workforce Investment Act block grants for
each quarter beginning with the data from the end of program
year 2000 and continuing through program year 2001. Quarterly
summaries have continued since then.
WIA Spending Summaries reflect cumulative accrued expenditure of total funds available reported during a particular program year. States are authorized three years to obligate and expend WIA funds; therefore, in WIA Spending Summaries, total funds available in a program year include unexpended carry-in plus new availability.
ETA requires grantees to report accrued expenditures. Accrued expenditures, as defined in 29 CFR 97.3, means charges incurred by the grantee during a given period requiring the provision of funds for: (1) goods and other tangible property received; (2) services performed by employees, contractors, sub-grantees, subcontractors, and other payees; and (3) other amounts becoming owed under programs for which no current services or performance is required, such as annuities, insurance claims, and other benefits.
In general, total accrued expenditures are costs incurred for goods and services received regardless of whether the payment has been made (TEGL No. 28-10).
Annual State WIA Obligation Summaries
The Department began preparing annual WIA obligation summaries starting with the 6/30/2009 reporting quarter and will continue to post such reports annually in December.
WIA Obligation Summaries reflect cumulative obligations of total funds available reported during a particular program year. States are authorized three years to obligate and expend WIA funds; therefore, in WIA Obligation Summaries, total funds available in a program year include unobligated carry-in plus new availability.
Obligations, as defined in 29 CFR 97.3, means the amount of orders placed, contracts, and subgrants awarded, goods and services received, and similar transactions during a given period that will require payment by the grantee during the same or a future period. In sum, obligation is a term that references actions where a legal commitment to pay exists (TEGL 28-10). Total obligations represent the sum of expenditures and unliquidated obligations.
Information on the seven appropriation accounts, which cover multiple programs, and descriptions of the programs.
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The steps involved in formulating ETA's budget.