This Training and Employment Guidance Letter (TEGL) provides guidance on the requirements set forth in the Workforce Innovation and Opportunity Act (WIOA), related to the implementation and operation of the performance accountability system under section 116 of WIOA and the implementing joint regulations in 20 CFR part 677. WIOA requires all States and direct grantees of the Departments to collect and report information on all the participants described in this TEGL.