Source + trust record
Source checked as of September 18, 2026. Primary authority: EDD WSD16-05 and EDD’s current Subrecipient Resources.
Check result: WSD16-05 remains active California closeout guidance and was revised September 27, 2019. Closeout requires final reconciliation of expenditures, obligations, cash, refunds, program income, property, participant/program reporting, subrecipient activity, and required records under the applicable EDD timeline and award terms. Current grant-specific instructions control if they are more specific than the standing directive. This AI-assisted brief does not receive human legal or compliance review. Official sources control.
WDB decision strip
| STATUS | ACTION | PRIMARY OWNER | CURRENT TIMING | IMPACT |
|---|---|---|---|---|
| FINAL · ACTIVE | CLOSE GRANTS ON TIME | Fiscal + Grants/Program Leadership | At the end of each grant period | Final costs · Obligations · Property · Refunds · Records |
The bottom line
Closeout is the final reconciliation of the award, not just the last financial report. Local Areas should resolve expenditures, accruals, obligations, cash, refunds, property, program income, subrecipient activity, and required records early enough to submit a complete closeout and preserve support for later audit or monitoring.
Official source: EDD WSD16-05 — WIOA Closeout Requirements
Closeout is the final reconciliation of money, obligations, property, performance, and records—not simply the last financial report
WSD16-05 establishes California’s closeout requirements for WIOA subgrants and other covered awards. The process requires Local Areas to reconcile final expenditures, cash, obligations, refunds, program income, property, participant reporting, and required closeout documentation within EDD timelines.
At a glance
Issued
July 29, 2016
Revised
September 27, 2019
Focus
Final grant reconciliation
Best practice
Start before end date
Executive takeaway
A clean closeout is created during the grant, not after it. Local Areas that routinely reconcile expenditures, commitments, participant records, property, program income, refunds, and provider invoices are far less likely to face stranded balances or unsupported costs at the end.
Closeout readiness checklist
- All expenditures are posted to the correct grant and period.
- Outstanding obligations are resolved or properly liquidated.
- Cash and reported expenditures reconcile.
- Refunds, credits, and program income are accounted for.
- Subrecipient/provider invoices are final.
- Participant services and outcomes are entered in CalJOBS.
- Property and records-retention responsibilities are resolved.
Management practice: Run a “soft close” several months before the grant ends. It exposes unspent balances, stale obligations, incomplete invoices, and missing data while there is still time to correct them.
Source basis
Primary source: EDD WSD16-05 — WIOA Closeout Requirements