This module will summarize the OMB Uniform Guidance related to program income and discuss how the Guidance impacts non-Federal entities that include grant recipients and subrecipients of ETA awards. The module will walkthrough the requirements to report program income on the ETA-9130 financial reports as well as maintaining that information on your accounting system. The program income reporting data elements are one of the mandatory reporting data elements for all DOL-ETA programs.

SMART - Strategies of sound grants management that comprises: Monitoring, Accountability, Risk Mitigation and Transparency which are found in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR Part 200 and 2 CFR 2900.

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