DWDAL Monitoring Unit Suggestion - Workforce Innovation and Opportunity Act (WIOA)
Part of Internal Controls 2 CFR 200.303 (look at Cost Principles)
As an advisement, the State of Maryland monitoring team is suggesting that while conducting ETPL monitoring, that LOCAL AREAS ensure protocols are in place if a drop enrollment should occur. The fiscal and program staff should meet to assess whether they both have accurate information to support the monitoring review (i.e. know when a drop has occurred).
The LOCAL AREAS will look for timely receipts of financial records or invoices from the ETPL. This is necessary for agencies to effectively monitor the training finances.
Ineffective monitoring increases the risk of improper payment. It may also result in the misuse and waste of funds (i.e. tuition overpayment). If it is found through an audit that misuse and waste of funds is identified, you may have to return the funds back to the WIOA pool using your general funds. However, the returned funds can be used for another participant.
Grant recipients are required to use their awarded funds as agreed to in the document and must follow financial and administrative requirements, including accurately tracking the specific use of federal funds and properly reporting the progress of the project to the granting agency.
Recipients must ensure that these certifications are true, because if they are not accurate, the grant recipients may risk significant audit findings, investigations, and determinations of non-compliance.
Questions for LOCAL AREAS: What are the drawdown procedures for ITAs? Do you have a transaction testing in place?
Understand that the review is intended to ensure that the ETP is properly using the funds for its intended purpose – student’s completion of training course.
Note: We are not citing in wrongdoing on LOCAL AREAS’s part in the above statement. Only suggesting to ensure accurate accounting of training funds.