[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-173309-105":53,"doc-detail-173309-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","23-24-fiscal-monitoring-guide-budget","23-24 Fiscal Monitoring Guide - Budget","","Budget controls and modification checks for the July 1, 2023–June 30, 2024 period, including approval documentation, board presentation frequency, and triggers requiring budget amendments. Property management guidance covers real property, insurance, equipment definitions above $5,000, required equipment record elements, physical inventory reconciliation, leasing and capital lease evaluation, and treatment of intangible assets such as Creative Commons licensing and disposition instructions. Procurement and contract administration review points emphasize competition standards, code of conduct and conflicts-of-interest statements, and required analyses and threshold updates.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/23-24-fiscal-monitoring-guide-budget/173309/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/23-24-fiscal-monitoring-guide-budget/173309.png","ImageObject",442,249,{"name":88,"@type":89},"Putri","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-25","2026-09-01",true,{"@type":98,"interactionType":99,"userInteractionCount":15},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does the guide verify that the WDA budget for July 1, 2023–June 30, 2024 was approved?","Question",{"text":108,"@type":109},"It requires determining whether the WDA Board of Directors approved the budget and obtaining minutes documenting that approval. 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BUDGET\nBUDGET CONTROLS AND MODIFICATIONS\n[29 CFR 97.20(b)(4), 29 CFR 95.21(b)(4), 2 CFR 200.302(b)(5), 2 CFR 200.308, WIOA Section 107 (b)(12)]\nHas the budget been approved by the WDA Board of Directors for July 1, 2023-June 30, 2024?\nObtain minutes documenting WDA Board approval.\nIf CLEO is on the WDA Board, then no further action.\nHas the budget been approved by the CLEO?\nHow often does the staff compare actual costs to budgeted costs to ensure that the program operates within the budget?\nHow often are the budget to actuals presented to the WDA Board?\nWhat condition(s) trigger a budget modification?\nWere there any budget modifications to the PY23 budget?\nIf so, review all WDA Board meeting minutes approving the budget modifications.\nAre bonuses and raises included in the budget planning?\n2. PROPERTY MANAGEMENT\nREAL PROPERTY\n[2 CFR 200.311, 20 CFR 683.240, 20 CFR 688.550]\n(None of the WDAs currently own Real Property, questions provided for WDA reference)\nDoes the WDA have policies and procedures in place for acquiring, managing, and disposing of real property purchased with WIOA grant funds?\nFor any real property that was purchased with WIOA grant funds, was prior approval received prior to the acquisition or disposition of that property?\nIf the building is fully depreciated, only operations and maintenance cost charges are allowed.\nINSURANCE COVERAGE\n[2 CFR 200.310]\nDoes the WDA have insurance coverage for equipment acquired with WIOA grant funds?\nDoes the WDA have an active Director's and Officer's liability insurance policy?\nEQUIPMENT\n*Equipment is defined as asset purchases in excess of $5,000\n[2 CFR 200.313, 2 CFR 200.436]\nFor equipment that was purchased with WIOA grant funds, was prior approval received prior to the acquisition or disposition of that equipment?\nDoes the WDA have policies and procedures governing the acquisition, management, and disposition of equipment?\nAre equipment records maintained with the required data elements?\nDescription of equipment;\nSerial number;\nAcquisition cost and date;\nPercentage of Federal participation in the purchase;\nTitleholder;\nCurrent use, condition, and location;\nDisposition information;\nFederal Award Identification Number (FAIN);\nSales price and date of disposition.\nIs a physical inventory of the equipment conducted and is it reconciled with the property records at least once every two years?\nIf equipment was purchased or leased, did the WDA compare leased or purchased to determine the best option?\nIf equipment is depreciated, what method is used?\nIs the life expectancy of WIOA equipment reasonably determined?\nDoes the WDA have a system in place for disposition of equipment?\nWas any equipment purchased with WIOA funds disposed of during the review period?\nRENTAL OR LEASING COSTS FOR PROPERTY\n[2 CFR 200.465]\nReview the lease terms to determine:\nDo the agreements have a schedule of payments?\nIs it signed by a grant signatory that is authorized to sign on behalf of the WDA?\nIs it current?\nAre rental agreements reviewed periodically to determine if circumstances have changed and other options are available?\nDoes the WDA have any capital leases?\nINTANGIBLE ASSETS\n[2 CFR 200.315, 2 CFR 2900.13, WIOA Grant Terms and Conditions]\nHas the WDA acquired or developed any intangible property with grant funds? If yes:\nDoes the WDA have policies and procedures covering intangible property?  If not, how do they ensure compliance?\nAre there documents proving that intangible property developed under a competitive grant are licensed under a Creative Commons Attribution license?\nIf grant funds were used to pay a contractor to produce or acquire intangible property for grant use, does the agreement ensure that the WDA retains the right to continued use?\nWhen no longer needed for the originally authorized purpose, and if required by the terms and conditions of the Federal award, did the WDA receive disposition instructions from DOL when disposing of the intangible property?\n3. PROCUREMENT AND CON","cbCainSvIDgwsdh1","https://ap.wps.com/l/cbCainSvIDgwsdh1","docx",87799,19,"English","# BUDGET CONTROLS AND MODIFICATIONS\n## PROPERTY MANAGEMENT\n### REAL PROPERTY\n### INSURANCE COVERAGE\n### EQUIPMENT\n### RENTAL OR LEASING COSTS FOR PROPERTY\n### INTANGIBLE ASSETS\n# PROCUREMENT AND CONTRACT ADMINSTRATION\n## PROCUREMENT STANDARDS","[{\"question\":\"How does the guide verify that the WDA budget for July 1, 2023–June 30, 2024 was approved?\",\"answer\":\"It requires determining whether the WDA Board of Directors approved the budget and obtaining minutes documenting that approval. If CLEO is on the WDA Board, no further action is required; otherwise, CLEO approval is checked as well.\"},{\"question\":\"What conditions can trigger a budget modification, and what must be reviewed if modifications occurred?\",\"answer\":\"The guide asks what condition(s) trigger budget modification and whether there were any modifications to the PY23 budget. If modifications occurred, it requires reviewing all WDA Board meeting minutes approving the modifications.\"},{\"question\":\"What equipment documentation and controls are required when equipment is purchased with WIOA grant funds?\",\"answer\":\"The guide requires prior approval prior to acquisition or disposition and policies governing equipment acquisition, management, and disposition. It also specifies required record data elements and requires physical inventory at least once every two years, reconciled with property records.\"}]","23-24 Fiscal Monitoring Guide - Budget | DOCX",1788302305,7]