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NYS Comptroller

THOMAS P. DiNAPOLI

Local Government and School Accountability

Previous Accounting Releases (Advisories and Bulletins)

April 2000: Workforce Investment Act


Issued To: County, City, Town and Village Chief Fiscal Officers; School Districts and BOCES Business Officials


Summary

The Workforce Investment Act (WIA) of 1998 (Public Law 105-220) provides the framework for a national workforce preparation and employment system designed to meet both the needs of the nation's businesses and the needs of job seekers and those who want to further their careers. The Act has 5 parts:

  • Title I authorizes the new Workforce Investment System, the cornerstone of which is a One-Stop service delivery system which unifies numerous training, education and employment programs into a single, customer-friendly system in each community.
  • Title II reauthorizes Adult Education and Literacy programs.
  • Title III amends the Wagner- Peyser Act to require the Employment Service/Job Service activities become part of the One- Stop system.
  • Title IV reauthorizes Rehabilitation Act programs and links them to the workforce system, and
  • Title V contains general provisions related to the Act.

All components of the Act must be in place by July 1, 2000. More information about the Act itself can be obtained by logging onto the U.S. Department of Labor web site at http://usworkforce.org.

Accounting Information

For reporting to the State Comptroller's Office, municipalities should account for WIA moneys in the special grant fund (CD). Schools and BOCES should use the special aid fund (F). Revenues for all units should be recorded in code 4791 Federal Aid- Workforce Investment Act. Expenditures for municipalities and school districts should be recorded in code 6293.0 Workforce Investment Act. BOCES should use 800 series service program codes. The Departments of Labor and Education will be providing guidance on the specific details of the Act including additional accounting and reporting requirements. If you require additional information please contact Ms. Robin Holmes of the New York State Department of Labor at(518) 457-1419.