Trade Adjustment Assistance for Workers

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Cash vs. Accrual Accounting

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Author: Susan Manikowski

Created On: 10/24/2019 3:59:40 PM

Both the PIRL and 9130 should be reported on an accrual basis. However, in some cases, states had been reporting on a cash basis, causing misalignment on the TAADI expenditure calculations. Louisiana is currently tackling the challenge of changing to reporting on accruals and is looking for advice from states who have previously made that change to find out how they coordinated the various moving parts to make the change successful.



If your state has moved from reporting on a cash basis to an accrual basis, how have you successfully done this?

If your state is still reporting on a cash basis, what barriers have made it hard to transition?

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