BLS LMI FRW-A Financial Reconciliation Worksheet - Base Programs

U.S. DEPARTMENT OF LABOR

BUREAU OF LABOR STATISTICS

BLS LMI FINANCIAL RECONCILIATION WORKSHEET (FRW-A: BASE PROGRAMS)
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State Workforce
Agency (SWA):

Date:

CA #:

CA Period: From:
CES

LAUS

To:
OES

QCEW

FUND LEDGER CODE:
1. Cumulative Disbursements
2. Payments
3. Difference

$ 0.00

$ 0.00

$ 0.00

$ 0.00

$ 0.00

$ 0.00

$ 0.00

$ 0.00

$ 0.00

$ 0.00

$ 0.00

$ 0.00

4. Total Obligational Authority
5. Unused Obligational Authority
6. Revised Obligational Authority
7.

Total Unused Obligational Authority from this page:

BLS LMI FRW-A (Revised May 2018)

$ 0.00

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Approval Expires
05-31-2021

LMI FINANCIAL RECONCILIATION WORKSHEET (FRW – A) TERMS DEFINED

Line 1. Cumulative Disbursements:

The amount shown should represent cumulative cash disbursements through the obligations incurred during the CA period that were paid out prior to the completion of the Reconciliation Worksheet:
•

applicable credits, refunds and rebates;

•

outstanding advances and prepaid expenses; and

•

other cash adjustments.

Line 2. Payments:
The amount of cash drawn down against HHS-PMS or checks received.

Line 3. Difference:
The amount of Payments/draw downs (Line 2), subtracted from reported expenses in Line 1. If the balance is greater, or less than zero, the closeout cannot take place until the SWA fully updates their
last quarter’s FFR to properly match their draw downs.
When the Difference (Line 3) is greater than zero, there are either:
•

Resources on Order
o

•

The amount of those goods or services that is obligated, but not yet delivered by the vendor. Does not include: personal services, personnel benefits, most nonpersonal services line items and
any items included as an “Accrual.”

Accruals
o

The amount of those goods received, services rendered, expenses incurred, and assets acquired, but for which payments have not yet been made.

When the Difference (Line 3) is less than zero there is:
•

Cash on Hand
o

The amount of cash available for the payment of obligations.

Line 4. Total Obligational Authority:
The amount of funds that the SWA is allowed to obligate against a specific program ( i.e., CES, LAUS, etc.).

Line 5. Unused Obligational Authority:

The amount of funds that the SWA did not obligate against a specific program. This sum should equal Line 4 (Total Obligational Authority) minus Line 2 (Payments).

Line 6. Revised Obligational Authority:

The actual amount of funds used during the fiscal year. This sum should equal Line 4 (Total Obligational Authority) minus Line 5 (Unused Obligational Authority).

Line 7. Total Unused Obligational Authority from this page:

Represents all Unused Obligational Authority summed across all programs, which illustrates the total amount of funds that will be deobligated from the CA.