Job Training Partnership Act (JTPA) Financial Closeout:
Technical Assistance Guide (TAG)

ACTION ITEM	Planned Completion Date	Date Completed	Staff Person Assigned	COMMENTS
A. STAFF ISSUES
1. Identity staff to be assigned to JTPA closeout activities after June 30, 2000, considering the functions of:
a. Fiscal
b. Legal
c. Personnel
d. Contracting
e. Audit Resolution
f. Debt Collection
g. Property Inventory and Disposition
h. Complaints/Grievance Resolution
i. Subrecipient Closeouts
j. Preparation and submission of final closeout documents by December 31, 2000
k. MIS Recordkeeping and Reporting
2. Identify WIA transition staff and if they will also work on JTPA closeout; develop cost allocation plans and time distribution systems
3. Revise staffing pattern and adjust, if necessary
4. Review applicable personnel procedures to be followed if terminating staff
5. Investigate UI liability for staff
B. CLOSEOUT PLANS
1. Formally notify subrecipients of planned closeout of JTPA
2. Obtain legal review of notification
3. Develop required closeout plan to be obtained from subrecipients
4. Issue request for plan
5. Review submissions for sufficiency
C. PARTICIPANT ISSUES
1. Review enrollment levels
2. Identify those participants for whom service strategies need to be completed
3. Identify those participants who will need to be reassigned to other deliverers of services through subrecipient closeout plans
4. Complete required fourth quarter reports for submission to DOL
5. Determine if any participant records need to be transferred to new deliverers of service
D. PROCUREMENT ISSUES
1. Terminate any subcontractor/subrecipient agreements where entity will not be continuing to provide services to transitioned JTPA clients
2. Determine which subcontractor/subrecipient agreements must be modified to reflect:
a. Contractual designation from JTPA to WIA
b. Levels of participant service
c. Funding level
d. Awarding agency designation
e. Closeout costs
f. Prepayment authorizations
3. Cancel or adjust leases, discontinue utilities, where applicable
4. Arrange for property pickup where agreements with providers have been terminated
5. Review all rental and lease agreements/contracts for equipment, space, automobiles, copy machines, etc., to determine if:
a. Agreements contain cancellation clauses
b. Vendors have been notified by June 30, 2000, of the termination of JTPA funds
c. Agreements contain lease/purchase options. If so, determine if option will be exercised or lease will be terminated
d. Determine if novation agreements are required to change the name on contract/lease agreements.
e. Determine whether there are equity issues with SDAs that need to be addressed and transfers made to new local area administration.
E.PROPERTY
1. Validate inventory submitted by subrecipients for property with a fair market value of $5,000 or more to include location, cost, and descriptive data. Also validate subrecipient inventories for all accountable property
2. Update any changes to the inventory based on previous reports and the subrecipient closeout plans
3. Prepare consolidated listing of accountable property for transition to WIA
F. LEGAL AND RECORD RETENTION ISSUES
1. Pursue any pending litigation or appeals and attempt to resolve
2. Resolve all complaints/grievances and incident reports
3. Prepare fiscal and MIS records for audit and record retention requirements
4. Obtain all required reports and records from subrecipients while contractual or fiduciary relationships still exist (fiscal, participant, administrative)
5. Arrange for record storage for required length of time (fiscal, participant, administrative)
G. AUDIT ISSUES
1. Audit Process
a. Ensure responsible government agency has initiated purchase of audit services for years not audited
b. Determine amount to be prepaid for JTPA share of audit
c. Entrance conference
d. Field work begins
e. Exit conference
f. Draft audit report, review, and response
2. Subrecipient audits resolved (past and current cycles)
3. Subrecipient debts collected
4. For unresolved audits or debts not collected, identify by subrecipient:
a. PY
b. Questioned costs/costs recommended for disallowance
c. Costs allowed
d. Costs disallowed
e. Funds collected
f. Balance due
5. Audit Records Retention
a. Audit reports
b. Documentation provided by subrecipient
c. Specific reason or justification for costs allowed/disallowed
d. Debt collection records
H.
1. All prior year closeouts submitted to the State (if NO, identify grant, reason for delay, and expected date of submission)
2. Any prior year closeouts to be revised and resubmitted (If YES, identify grant number(s), reason(s), and expected date of resubmission)
3. Complete any outstanding prior year subrecipient closeouts
I. ACTIONS NECESSARY TO COMPLETE REQUIRED CLOSEOUT DOCUMENTS
1. Closeout of subrecipient grants and agreements
a. Obtain a list of all subrecipients, contractors and vendors
b. Provide notice to each regarding JTPA closeout and the required submission date for closeout packages
c. Develop required information to be submitted by subrecipients in their closeout plans and date for submission
d. Develop closeout procedures and forms providing for:
(1) Final report procedures
(2) Cash reconciliation, identifying
(a) Total cash disbursed to subrecipient
(b) Total cash disbursed by subrecipient
(c) Amount to be returned to State, e.g., rent or utility deposits, cash advances, etc.
(3) Identify unpaid accruals and late billings and expected billing receipt dates
(4) Determine applicability of State escheat laws and implement accordingly
e. Provide training to subrecipients on closeout procedures and forms, distribute forms to be used
f. Receive all closeout packages from subrecipients by established date
J. PROCESS CLOSEOUT PACKAGES
1. Reconcile subrecipient expenditures with subrecipient cash receipts.
2. Analyze final report
a. Pay final amount due, or
b. collect excess cash
3. Ensure there is a stop payment on subrecipient unclaimed/uncashed checks
4. Ensure JTPA bank accounts are closed, where applicable, and final balances are zero
5. Update property listings
6. Reconcile cash
a. Identify total cash disbursed to subrecipient
b. Identify program income reported by subrecipient
c. Reconcile total available cash (disbursements and program income earned) to total reported expenditures
7. Determine costs and potential liabilities
a. By Title, prepare aggregate list of unclaimed/uncashed checks (NOTE: Unclaimed wages are a cost)
b. Identify claimants by Title and prepare aggregate list of potential liabilities
c. Complete schedule of unpaid liabilities for disbursements to be made to subrecipients until December 31, 2000
8. Identify total expenditures by title and cost category (where applicable) for the State and subrecipients
9. Reconcile books and records so that total costs=cash receipts=cash disbursements=total obligations (four-part equality)
10. Close out all JTPA accounting records
11. Enter total costs on final reports
12. Reconcile obligations for determining JTPA carryforward to WIA
a. By subrecipient, by title, prepare an obligations worksheet including amounts of:
(1) Allocation
(2) Reallotments
(3) Intertitle transfers
b. Compare total obligations with total expenditures in final subrecipient reports to determine available carryforward funding to WIA
c. Identify any adjustments to allocation
K. COMPLETE CLOSEOUT PACKAGE
1. Completed final closeout worksheets based on final costs:
- for PY 98: July 1, 1998, to December 31, 2000
- for PY 99: July 1, 1999, to December 31, 2000
2. Complete the closeout package and following documents:
a. Transmittal Sheet
b. Awardee's Release
c. Final Cost Reports for each Program Year
d. Refund check, if necessary
e. Grantee's Assignment of Refunds, Rebates, and Credits
f. Grant Closeout Tax Certification
g. Property Transfer Data
3. Submit closeout package to DOL by December 31, 2000