WIOA Title I-A & I-B Policy & Procedure Manual
Ch. 4) Fiscal Management

4.17 Expenditure Requirements for the Youth Program

4.17.3 Reporting Requirements

Effective date: January 1, 2019

Local WDBs must maintain accounting records to accurately identify and account for the two Youth Program expenditure requirements. Local WDBs must report the costs they count toward the 75 percent OSY and 20 percent youth work experience expenditure requirements monthly in the Contract Management and Expenditure Tracking (COMET) System. Participants do not have to complete work experience activities for the associated costs to count towards the 20 percent work experience expenditure requirement. These costs must be reported in COMET at the time they are incurred.

To evaluate local WDB compliance with the expenditure requirements, DWD-DET will:

  1. Subtract administrative costs from the local WDB's total WIOA Youth annual formula allocation for a given year to identify the denominator.
  2. Use the amounts reported in COMET for the OSY and work experience expenditure requirements to identify the numerators.
  3. Divide the numerator by the denominator for both calculations.