Workforce Investment Act Title I-B
Washington State Policies

SECTION B: Fiscal Controls and Accounting Procedures

This document has been formatted for use on this web site. It contains hyperlinks that enable the user to jump directly to specific areas within the document or to related documents.

Grantees, subrecipients, and contractors funded under the Workforce Investment Act, (WIA) whether in whole or in part, must abide by the Workforce Investment Act of 1998, the WIA Regulations, all applicable Office of Management and Budget (OMB) Circulars, state regulations in laws and rules (Revised Code of Washington and Washington Administrative Code), Office of Financial Management (OFM) policies, and the Washington State WIA Policies.

EFFECTIVE DATE:
 WIA POLICY NUMBER:
SUBJECT:

July 1, 2000
3215
Grants or Contracts Process

BACKGROUND | POLICY | DEFINITIONS | REFERENCES
SUPERSEDES | WEBSITE INQUIRIES

BACKGROUND

None.

POLICY

  1. To request Workforce Investment Act (WIA) funds, Workforce Development Area (WDA) Fiscal Agents and state subrecipients will follow the process below:
       

  2. The WDA Fiscal Agent and state subrecipients will be required to request cash on a State of Washington Invoice Voucher, timing each request to coincide with cash needs and assuring no excess cash is drawn.
       

  3. Disbursement to subrecipients requesting reimbursement on an invoice voucher will be processed and transferred electronically (EFT) to their bank, or by warrant or journal voucher dependent upon the entity requesting funds.
       

  4. Withholding of Payment - The state may discontinue the current cash needs payment method when WDA Fiscal Agents or state subrecipients:

  1. Do not follow payment requirements,

  2. Fail to meet project objectives or grant/agreement conditions,

  3. Are indebted to the state of Washington, and

  4. Use the cash reimbursement method with their subrecipients except for those subrecipients under a current corrective action plan.

If any of the conditions described in a., b., or c. above exists, the state may withhold payment until the condition is corrected.

The state will provide written notice to each WDA Fiscal Agent or state subrecipient when such action is pending. The WDA Fiscal Agent or state subrecipient has until the effective date of this notice to petition the state to reconsider the action being taken under this provision. This petition should be sent to:

Assistant Commissioner
Employment Security Department
Employment and Training Division
P.O. Box 9046, Mail Stop 6000
Olympia, Washington 98507-9046

Upon consideration of this petition, the state will issue a final determination and so notify the WDA Fiscal Agent or state subrecipient.

  1. Invoice Voucher - The Invoice Voucher will be completed according to the instructions included on the reverse side of the voucher.

DEFINITIONS

None.

REFERENCES

All fiscal policies and guidance letters published for WIA are governed, as appropriate, under:

  • Public Law 105-200

  • 20 CFR Part 652

  • OMB Circular A-122, Cost Principles for Non Profits

  • OMB Circular A-133, Audit of State and Local Government

  • OMB Circular A-133, Compliance Supplement

  • OMB Circular A-21, Cost Principles for Education Institutions

  • OMB Circular A-87, Revised Cost Principles for State and Local Government and Indian Tribal Government

  • Federal Register Vol. 65, No. 124, Resource Sharing for Workforce Investment Act One-Stop Centers

  • Generally Accepted Accounting Procedures (GAAP)

SUPERSEDES

None. This communication is new.

WEBSITE

http://www.wa.gov/esd/policies

DIRECT INQUIRIES TO

Kim Anensen, Manager
Employment Security Department
P.O. Box 9046, MS 6000
Olympia, WA 98507-9046
E-Mail: kanensen@esd.wa.gov
Telephone: (360) 902-9525
FAX: (360) 902-9520

Return to Top

Home

Title I-B Home