reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-515 - Records

Current through Register Vol. 50, No. 6, June 20, 2024
A. Obligations of
				Sponsors. Each sponsor shall keep adequate records including a summary of
				qualifications of each applicant; the basis for evaluation and for selection or
				rejection of each applicant; a record pertaining to interviews of applicants;
				the original application for each applicant; information relative to the
				operation of the apprenticeship program, including but not limited to job
				assignment, promotion, demotion, layoff, or termination, rates of pay, or other
				forms of compensation or conditions of work and, separately, hours of training
				provided; and any other records pertinent to a determination of compliance with
				these regulations, as may be required by the apprenticeship division. The
				records pertaining to individual applicants, whether selected or rejected,
				shall be maintained in such a manner as to permit identification of minority
				and female (minority and nonminority) participants.
B. Affirmative Action Plans. Each sponsor
				must retain a statement of its affirmative action plan required by
				§509 for the prompt achievement of full and equal
				opportunity in apprenticeship, including all data and analysis made pursuant to
				requirements of
				§509 Sponsors
				shall annually review their affirmative action plans and update them when
				necessary, including the goals and timetables.
C. Qualification Standards. Each sponsor must
				maintain evidence that its qualification standards have been validated in
				accordance with requirements set forth in
				§511.
				B
D. Maintenance of Records by Sponsors. All
				records required by this plan and any other information relevant to compliance
				with these regulations, shall be maintained for five years, and made available,
				upon request, to the Louisiana Workforce Commission, Apprenticeship Division,
				the U.S. Department of Labor, or other authorized persons.
E. Records of the Louisiana Workforce
				Commission, Apprenticeship Division. The apprenticeship division shall keep
				adequate records, including registration requirements, approved individual
				program standards, registration records, deregistration records, program
				compliance reviews and investigations, individual program ethnic count, total
				apprenticeship ethnic count, and any other records pertinent to a determination
				of compliance with this plan as may be required by the U.S. Department of
				Labor, and shall report such to the U.S. Department of Labor Office of
				Apprenticeship, semi-annually.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:381-391.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-517 - Compliance Reviews

Current through Register Vol. 50, No. 6, June 20, 2024
A. Conduct of
				Compliance Reviews. The council will regularly conduct systematic reviews of
				apprenticeship programs in order to determine the extent to which sponsors are
				complying with these regulations. The council also will conduct compliance
				reviews when circumstances, including receipt of complaints not referred to a
				private review body pursuant to
				§521.
				B 1, so warrant, and take appropriate action
				regarding programs which are not in compliance with the requirements of this
				plan. Compliance reviews will consist of comprehensive analysis and evaluation
				of each aspect of the apprenticeship program, including onsite investigations
				and audits.
B. Reregistration. A
				sponsor seeking reregistration shall be subject to a compliance review as
				described in
				§517.
				A as part of the registration
				process.
C. New Registration.
				Sponsors seeking new registration shall be subject to a compliance review as
				described in
				§517.
				A by the apprenticeship division as part of
				the registration process.
D.
				Voluntary Compliance. When a compliance review indicates that the sponsor is
				not operating in accordance with this plan, the apprenticeship division shall
				notify the sponsor in writing of results of the review and make a reasonable
				effort to secure voluntary compliance on the part of the program sponsor within
				a reasonable time before undertaking sanctions described under
				§525 In the case
				of sponsors seeking new registration, the apprenticeship division will provide
				appropriate recommendations to the sponsor to enable it to achieve compliance
				for registration purposes.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:381-391.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-519 - Noncompliance with Federal and State Equal Opportunity Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. A pattern or
				practice of noncompliance by a sponsor (or when the sponsor is a joint
				apprenticeship committee, by one of the parties represented on such committee)
				with federal or state laws or regulations requiring equal opportunity may be
				grounds for imposition of sanctions in accordance with
				§525 if such
				noncompliance is related to equal employment opportunities of apprentices
				and/or graduates of such an apprenticeship program under this plan. The sponsor
				shall take affirmative steps to assist and cooperate with employers and unions
				in fulfilling their equal employment opportunity obligations.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:381-391.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-521 - Complaint Procedure

Current through Register Vol. 50, No. 6, June 20, 2024
A. Filing
1. Any apprentice or applicant for
				apprenticeship who believes that he or she has been discriminated against on
				the basis of race, color, religion, national origin, or sex, with regard to
				apprenticeship, or that equal opportunity standards with respect to his or her
				selection have not been followed during an apprenticeship program may, by
				himself/herself, or by an authorized representative, file a complaint with the
				apprenticeship division, or at the apprentice's or applicant's election with a
				private review body established pursuant to
				§521.
				A.3 The complaint shall be in writing and
				signed by the complainant. It must include the name, address, and telephone
				number of the person allegedly discriminated against, the program sponsor
				involved, and a brief description of the circumstances of the failure to apply
				the equal opportunity standards provided for in this plan.
2. The complaint must be filed not later than
				180 days from the date of the alleged discrimination or specified failure to
				follow equal opportunity standards. In the case of complaints filed directly
				with review bodies designated by program sponsors to review such complaint, any
				referral of such complaint by the complainant to the apprenticeship division
				must occur within the time limitation stated above or 30 days from the final
				decision of such review body, whichever is later. The time may be extended by
				the apprenticeship division for good cause shown.
3. Sponsors are encouraged to establish fair,
				speedy, and effective procedures for a review body to consider complaints of
				failure to follow equal opportunity standards. A private review body
				established by the program sponsor for this purpose should number three or more
				responsible persons from the community serving in this capacity without
				compensation. Members of the review body should not be directly associated with
				administration of an apprenticeship program. Sponsors may join together in
				establishing a review body to serve the needs of programs within the
				community.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-523 - Adjustments in Schedule for Compliance Review or Complaint Processing

Current through Register Vol. 50, No. 6, June 20, 2024
A. If, in the
				judgment of the Apprenticeship Division, a particular situation warrants and
				requires special processing and either expedited or extended determination, it
				shall take steps necessary to permit such determination if it finds that no
				person or party affected by such determination will be prejudiced by such
				special processing.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:381-391.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-525 - Sanctions

Current through Register Vol. 50, No. 6, June 20, 2024
A. When the
				Apprenticeship Division, as a result of a compliance review or other reason,
				determines that there is reasonable cause to believe that an apprenticeship
				program is not operating in accordance with this plan, and voluntary corrective
				action has not been taken by the program sponsor, the apprenticeship division
				shall institute proceedings to deregister the program or it shall refer the
				matter to the U.S. Department of Labor for referral to the Equal Employment
				Opportunity Commission or the attorneygGeneral with recommendations for
				institution of a court action by the attorney general under Title VII of the
				Civil Rights Act of 1964 ,as amended, or the attorney general for other court
				action as authorized by law.
B.
				Deregistration proceedings shall be conducted in accordance with the following
				procedures.
1. The Apprenticeship Division
				shall notify the sponsor in writing that a determination of reasonable cause
				has been made under provisions of
				§525.
				A and that the apprenticeship program may be
				deregistered unless, within 15 days of receipt of the notice, the sponsor
				requests a hearing. The notification shall specify the facts on which the
				determination is based.
2. If
				within 15 days of receipt of the notice provided for in
				§525.
				B 1, the sponsor mails a request for hearing,
				the executive director, Louisiana Workforce Commission, Apprenticeship
				Division, shall convene a hearing in accordance with
				§525.
				C
3. The executive director, Louisiana
				Workforce Commission, Apprenticeship Division, shall make a final decision on
				the basis of the records, which shall consist of the compliance review file and
				other evidence presented, and if a hearing was conducted pursuant
				§525 C, the
				proposed findings and recommended decision of the hearing officer. The
				executive director, Louisiana Workforce Commission, Apprenticeship Division,
				may allow the sponsor reasonable time to take voluntary corrective action. If
				the Executive Director's decision is that the apprenticeship program is not
				operating in accordance with this plan, the apprenticeship program shall be
				deregistered. In each case in which deregistration is ordered, the executive
				director shall make public notice of the order and shall notify the sponsor and
				the complainant, if any, and the U.S. Department of Labor. The apprenticeship
				division shall inform any sponsor whose program has been deregistered that it
				may appeal such deregistration to the U.S. Department of Labor in accordance
				with procedure set forth at
				29 CFR
				30.15.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-527 - Reinstatement of Program Registration

Current through Register Vol. 50, No. 6, June 20, 2024
A. Any apprenticeship program deregistered
				pursuant to this plan may be reinstated upon presentation of adequate evidence
				to the director of apprenticeship and state apprenticeship council, that the
				apprenticeship program is operating in accordance with this plan.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:381-391.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-529 - Intimidatory or Retaliatory Acts

Current through Register Vol. 50, No. 6, June 20, 2024
A. Any
				intimidation, threat, coercion, or retaliation by or with the approval of any
				sponsor against any person for the purpose of interfering with any right or
				privilege secured by Title VII of the Civil Rights Act of 1964, as amended,
				Executive Order 11246, as amended, or because he or she as made a complaint,
				testified, assisted, or participated in any manner in any investigation
				proceeding or hearing under this plan, shall be considered noncompliance with
				the equal opportunity standards of this plan. The identity of complainants
				shall be kept confidential except to the extent necessary to carry out the
				purposes of this plan, including conduct of any investigation, hearing or
				judicial proceeding arising there from.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:381-391.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-531 - Nondiscrimination

Current through Register Vol. 50, No. 6, June 20, 2024
A. The commitments
				contained in the sponsor's affirmative action program are not intended, and
				shall not be used, to discriminate against any qualified applicant or
				apprentice on the basis of race, color, religion, national origin, or
				sex.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:381-391.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-533 - Exemptions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Requests for
				exemption from these regulations, or any part thereof, shall be made in writing
				to the director of apprenticeship and shall contain a statement of reasons
				supporting the request. Exemptions may be granted for good cause. The
				Apprenticeship Division will immediately notify the U.S. Department of Labor of
				any such exemptions granted affecting a substantial number of employees and
				reasons therefore.
B. Partial
				exemptions may be granted from three requirements namely:
1. adoption of an affirmative action
				plan;
2. adoption of selection
				procedures; and
3. discard of
				existing eligibility lists.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 5 - Louisiana State Plan for Equal Opportunity in Apprenticeship › Section IX-535 - Severability Clause

Current through Register Vol. 50, No. 6, June 20, 2024
A. These rules
				and each of their provisions are hereby declared to be severable, one from
				another. If any provision or item of a rule, or the application thereof, is
				held invalid, such invalidity shall not effect other provisions, items, or
				applications of the rule which can be given effect without the invalid
				provision, item or application.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:381-391.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 7 - Apprenticeship Tax Credit › Section IX-701 - Authority

Current through Register Vol. 50, No. 6, June 20, 2024
A. Under the
				authority set out in Act 472 of the 2007 Regular Session of the Louisiana
				Legislature, a tax credit is hereby provided as an incentive for businesses to
				employ eligible apprentices with a goal toward providing an adequate number of
				Louisiana citizens in the workforce with the on-the-job training necessary to
				find jobs and keep those good paying jobs already present as well as those jobs
				that would be here if more of the workforce was of higher quality. The
				Secretary of Labor is required to adopt regulations for the purpose of
				implementing this Act.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6026.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 7 - Apprenticeship Tax Credit › Section IX-703 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
Department
-the state Department of Labor,
				  Apprenticeship Division.
Eligible Apprentice
-a person who has
				  entered into a written apprentice agreement with an employer or an association
				  of employers pursuant to a registered apprenticeship program as provided for in
				  Chapter 4 of Title 23 of the Louisiana Revised Statutes of 1950 (R.S. 23:381 et
				  seq.)
Employer or Requesting Party
-any person or
				  organization employing an eligible apprentice either as a recognized program
				  sponsor or as an obligated employer participant in an apprenticeship training
				  program under a different program sponsor registered with the department. It
				  may also be any person or organization employing an NCCER apprentice in
				  accordance with this Chapter.
NCCER
-the National Center for Construction
				  Education and Research.
NCCER Apprentice
-a person who is enrolled
				  in a training program accredited by the National Center for Construction
				  Education and Research which has no less than four levels of training and no
				  less than 500 hours of instruction.
Program Sponso
r-any person or organization
				  operating a state apprenticeship program registered by and in good standing
				  with the state Department of Labor, Apprenticeship Division.
Revenue
-the Louisiana Department of
				  Revenue.
Secretary of Labor
-the administrator of
				  the state Department of Labor, or any person specifically designated by the
				  Secretary of Labor, Department of Labor who with the advice of the state
				  Director of Apprenticeship, executes apprenticeship policy and
				  standards.
Standards of Apprenticeship
-an organized,
				  written plan embodying the terms and conditions of employment, training, and
				  supervision of one or more apprentices in an apprenticeable occupation and in
				  accordance with
				  §301 of this
				  Part.
State Apprenticeship Program
-a program
				  registered by and in good standing with the state Department of Labor,
				  Apprenticeship Division and meeting the minimum standards of the state
				  apprenticeship law.
State Director of Apprenticeship
-the
				  administrator of the state Department of Labor, Apprenticeship Division, or any
				  person specifically designated by the state Director of Apprenticeship who is
				  authorized to administer the provisions of Louisiana apprenticeship law and
				  rule.
Taxpayer
-any corporation, S corporation,
				  partnership, or individual subject to income and/or franchise taxes imposed
				  under Title 47 of the Louisiana Revised Statutes.
Taxable Period
-the taxpayer's annual
				  accounting period, whether it be a calendar year or a fiscal year or the period
				  for which the return is made, if a return is made for a period of less then 12
				  months.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6026.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 7 - Apprenticeship Tax Credit › Section IX-705 - Purpose

Current through Register Vol. 50, No. 6, June 20, 2024
A. The Louisiana
				State Legislature has determined that a major impediment to the economy of the
				state is the lack of an adequate number of people in the workforce with
				sufficient on-the-job training to find and keep good paying jobs already
				present as well as those that would be here if more of the workforce was of
				higher quality. The purpose of this tax credit is to provide an incentive for
				businesses to employ apprentices with a goal toward providing such a
				workforce.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6026.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 7 - Apprenticeship Tax Credit › Section IX-709 - Method of Computation

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Computing Tax Credit. To compute the tax credit allowable to an employer that
				has an approved state apprenticeship program, the following procedure is to be
				followed.
1. First, identify the calendar
				months during the current tax period claimed in which each eligible apprentice
				was employed.
2. Second, add the
				number of hours worked by the eligible apprentice in each calendar month in
				which an eligible apprentice was employed.
3. Third, add the number of eligible monthly
				hours within the tax period claimed.
4. Finally, multiply the result reached in
				the step above by $1 to arrive at the total tax credit for the tax period, not
				to exceed $1,000 for each eligible apprentice.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 7 - Apprenticeship Tax Credit › Section IX-711 - Method of Reporting

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				department shall provide to the state Department of Revenue an annual list of
				businesses which participate in state apprenticeship programs as well as the
				number of eligible apprentices that each employer has employed for the year.
1. For purposes of this tax credit, a state
				apprenticeship program in good standing shall provide to the department a list
				of active apprentices for each year. The state Director of Apprenticeship shall
				verify the registration of apprentices and shall then forward such information
				to the state Department of Revenue
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part IX - Apprenticeship › Chapter 7 - Apprenticeship Tax Credit › Section IX-713 - Limitations

Current through Register Vol. 50, No. 6, June 20, 2024
A. The tax credit
				shall be allowed against income tax or corporate franchise tax for the taxable
				period in which the credit is earned. If the tax credit exceeds the amount of
				such taxes due, then any unused credit may be carried forward as a credit
				against subsequent tax liability for a period not to exceed 10 years.
1. The credit for taxes paid by or on behalf
				of a corporation shall be applied against Louisiana corporate income and
				corporation franchise taxes of such corporation.
2. The credit for taxes paid by an individual
				shall be applied against Louisiana personal income taxes.
3. The credit for taxes paid by or on behalf
				of a corporation classified under Subchapter S of the Internal Revenue Code of
				1954, as amended, as an S corporation shall be applied first against any
				Louisiana corporate income and corporation franchise taxes due by such S
				corporation, and the remainder of any such credit shall be allocated to the
				shareholder or shareholders of such S corporation in accordance with their
				respective interests and applied against the Louisiana income tax of such
				shareholder or shareholders of the S corporation.
4. The credit for taxes paid by or on behalf
				of a partnership shall be allocated to the partners according to their
				distributive shares of partnership gross income and applied against any
				Louisiana income tax and corporation franchise tax liability of such
				partners.
5. The character of the
				credit for taxes paid by or on behalf of a partnership or S corporation and
				allocated to the partners or shareholders, respectively, of such partnership or
				S corporation, shall be determined as if such credit were incurred by such
				partners or shareholders, as the case may be in the same manner as incurred by
				the partnership or S corporation, as the case may be.
6. The credit for taxes paid by an estate or
				trust shall be applied against the Louisiana income tax imposed on estates and
				trusts.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-105 - Accounting Procedures

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Accounting for JTPA funds must be on an accrual basis in accordance with
				generally acceptable accounting principles. In accordance with §627.
				430(g)(2) of the regulations, a recipient/subrecipient shall not be required to
				maintain a separate bank account but shall separately account for federal funds
				on deposit.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-107 - Reporting of Expenditures

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				service delivery area grant recipient shall prepare expenditure reports in
				accordance with procedures established by the recipient. These reports shall be
				on an accrual basis and conform to federal and state requirements in regard to
				the Act.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-109 - Requests for Cash

Current through Register Vol. 50, No. 6, June 20, 2024
A. The financing of
				the JTPA Program will be on an advance or reimbursement basis in accordance
				with procedures established by the recipient. Service delivery area grant
				recipients shall establish procedures that will minimize the time elapsing
				between the receipt of advanced funds and their disbursements in accordance
				with 31 CFR Part 205 . At no time shall the service delivery area grant
				recipient have funds which exceed three days expenditure needs.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-111 - Purchasing Procedures

Current through Register Vol. 50, No. 6, June 20, 2024
A. All
				purchases and leases of furniture, equipment, supplies, property, office and
				building space, capital improvements, and services shall be processed in
				accordance with procedures established by the recipient. All purchases of
				furniture, equipment, supplies, property, office and building space, and
				capital improvements, with a unit cost of $5,000 or more must have the prior
				approval of the recipient.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-112 - Advertising

Current through Register Vol. 50, No. 6, June 20, 2024
A. Advertising
				media includes newspapers, magazines, radio and television programs, direct
				mail, trade papers, and the like. The advertising costs allowable are those
				which are solely for:
1. recruitment of
				personnel required for the grant program;
2. solicitation of bids for the procurement
				of goods and services required;
3.
				disposal of scrap or surplus materials acquired in the performance of the grant
				agreement;
4. recruitment of
				participants, employers, other service providers, and general advertising for
				the SDA; and
5. other purposes
				specifically provided for in the grant agreement.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-113 - Travel and Transportation Regulations

Current through Register Vol. 50, No. 6, June 20, 2024
A. All reimbursement for travel will be made
				in accordance with the travel regulations of the recipient, service delivery
				area grant recipient, administrative entity or subrecipient. Where subrecipient
				travel regulations are utilized, they shall, at a minimum, conform with
				applicable standards of the recipient, service delivery area grant recipient,
				or administrative entity.
B. Travel
				costs are allowable for expenses for transportation, lodging, subsistence, and
				related items incurred by employees who are in travel status on official
				business incident to the recipient or subrecipient program. Such costs may be
				charged on an actual basis on a per diem or mileage basis in lieu of actual
				costs incurred, or on a combination of the two provided the method used is
				applied to an entire trip and results in charges consistent with those normally
				allowed in like circumstances in nonfederally sponsored activities. The
				difference in cost between first-class air accommodations and
				less-than-first-class air accommodations are unallowable except when
				less-than-first-class air accommodations are not reasonably available. Each
				recipient or subrecipient must have clearly defined travel regulations
				including documentation requirements. These requirements must include travel
				reports which include the date of travel, travel destination, purpose,
				beginning and ending odometer reading, amount to be reimbursed, and supervisor
				signatures.
C. Costs incurred for
				freight, cartage, express, postage and other transportation costs relating
				either to goods purchased, delivered, or moved from one location to another are
				allowable.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-114 - Printing and Reproduction Costs

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Costs for printing and reproduction services necessary for grant
				administration, including but not limited to forms, reports, manuals, and
				informational literature are allowable. Reasonable publication costs of reports
				or other media relating to grant program accomplishments or results are
				allowable.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-115 - Personnel, Salary Regulations and Fringe Benefits

Current through Register Vol. 50, No. 6, June 20, 2024
A. All employment practices, salary schedules
				and related personnel procedures will be in accordance with the regulations of
				the service delivery area grant recipient, administrative entity or
				subrecipient.
B. Compensation for
				personal services includes all remuneration, paid currently or accrued, for
				services rendered during the period of performance under the grant agreement,
				including but not necessarily limited to wages, salaries, and supplementary
				compensation and benefits. The costs of such compensation are allowable to the
				extent that total compensation for individual employees:
1. is reasonable for the services
				rendered;
2. follows an appointment
				made in accordance with recipient or subrecipient rules; and
3. is determined to be supported as provided
				below. Compensation surveys providing data representative of the labor market
				involved will be an acceptable basis for evaluating reasonableness.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-116 - Advisory Councils

Current through Register Vol. 50, No. 6, June 20, 2024
A. Costs
				incurred by state advisory councils or committees, including the GETCC and
				PICs, established pursuant to the JTPA Regulations to carry out grant programs
				are allowable.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-117 - Auditing Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. SDA
				grant recipients, administrative entities and subrecipients who are government
				or nonprofit entities must comply with the audit requirements of the "Single
				Audit Act of 1984"/OMB Circular-128 or OMB-Circular 133 as appropriate.
				Commercial organizations who are subrecipients shall be audited in accordance
				with §627. 480(a)(3) of the federal regulations. Audit costs for auditing
				SDA grant recipients and administrative entities will be paid from state
				administrative funds upon request. Audit costs for subrecipients of SDA grant
				recipients and administrative entities must be paid by the service delivery
				area grant recipient or administrative entity. Other subrecipients contracted
				directly by the Louisiana Department of Labor will be audited in accordance
				with the "Single Audit Act of 1984" which incorporates the use of private audit
				firms or the legislative auditors.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-119 - Nonallowable Costs

Current through Register Vol. 50, No. 6, June 20, 2024
A. In accordance
				with §627. 435(e), (f), and (i) of the federal regulations some costs
				associated with JTPA are not considered as necessary and reasonable for proper
				and efficient administration of the program. These include:
1. costs of fines and penalties resulting
				from violations of or failure to comply with federal, state, or local laws and
				regulations;
2. back pay, unless it
				represents additional pay for JTPA services performed for which the individual
				was underpaid;
3. entertainment
				costs;
4. bad debts
				expenses;
5. insurance policies
				offering protection against debts established by the federal
				government;
6. contributions to a
				contingency reserve or any similar provision for unforeseen events;
7. costs prohibited by 29 CFR Part 93
				(Lobbying Restrictions);
8. costs
				of activities prohibited in §627. 205, Public Service Employment
				Prohibition; §627. 210, Nondiscrimination and Nonsectarian Activities;
				§627. 215, Relocation; §627. 225, Employment Generating Activities;
				and §627. 230, Displacement of the Federal Regulations;
9. legal services furnished by the chief
				legal officer of a state or local government or staff solely for the purpose of
				discharging general responsibilities as a legal officer are
				unallowable;
10. legal expenses for
				the prosecution of claims against the federal government, including appeals to
				an administrative law judge, are unallowable;
11. construction costs are not allowable
				costs except those specified in §627. 435(h)(1) and (2) of the federal
				regulations;
12. fund-raising
				activities;
13. interest expense
				including interest on borrowing, bond discounts, cost of financing and
				refinancing operations, and legal and professional fees paid in connection
				therewith; and
14. contributions
				and donations as specified in OMB Circular A-87.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-120 - Fees or Profits

Current through Register Vol. 50, No. 6, June 20, 2024
A. Any fees or
				profits earned by the SDA grant recipient or subrecipients must be consistent
				with §627. 420(e)(3) of the federal regulations.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-121 - Carry-Over Balances

Current through Register Vol. 50, No. 6, June 20, 2024
A. Funds
				obligated for any program year may be expended by each recipient or service
				delivery area grant recipient during that program year and the two succeeding
				program years with the following exceptions.
1. Title II-A and Title II-C-Reallotment and
				Reallocation Policy
a. For program years
				beginning on or after July 1, 1993, the governor shall, in accordance with
				§109 of the
				Act and §627.410 of the federal regulations, reallocate to eligible
				service delivery areas within the state funds appropriated for such program
				year that are available for reallocation.
b. The amount available for reallocation is
				equal to the amount by which the unobligated balance of the SDA's allocation
				under Part A and Part C of Title II at the end of the program year prior to the
				program year for which the determination is made exceeds 15 percent of such
				allocation for the prior program year.
c. In addition, Louisiana will use the
				reallotment process for SDAs at the end of each program year whether or not the
				state is subject to a reduction in funding due to reallotment. This will allow
				the state to deal with significant underexpenditure of funds by individual SDAs
				even when the state maintains a high overall level of expenditures.
d. In the event that Louisiana is not subject
				to a reduction in funding, but one or more SDAs are subject to a reduction
				based on Louisiana's policy, funds deobligated from such SDAs will be allocated
				to the remaining SDAs who are not subject to a reduction that have the highest
				rates of unemployment for an extended period of time and to those with the
				highest poverty rates.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-122 - Depreciation and/or Use Allowance

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Compensation for the use of buildings, capital improvements, and equipment
				through use allowances or depreciation is allowable. Use allowances are the
				means of providing compensation in lieu of depreciation or other equivalent
				costs. However, a combination of the two methods may not be used in connection
				with a single class of fixed assets.
B. The computation of depreciation or use
				allowance will be in accordance with A-87 Cost Principles for State and Local
				Governments, Attachment B.
C.
				Depreciation or use allowance on idle or excess facilities is not allowable,
				except when specifically authorized by the grantor federal agency.
D. No depreciation or use charge may be
				allowed on any assets that would be considered as fully depreciated, provided,
				however, that reasonable use charges may be negotiated for any such assets if
				warranted after taking into consideration the cost of the facility or item
				involved, the estimated useful life remaining at time of negotiation, the
				effect of any increased maintenance charges or decreased efficiency due to age,
				and any other factors pertinent to the utilization of the facility or item for
				the purpose contemplated.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-124 - Building Space and Related Facilities

Current through Register Vol. 50, No. 6, June 20, 2024
A. The cost of space in privately or publicly
				owned buildings used for the benefit of the grant program is allowable subject
				to the conditions stated below.
B.
				The total cost of space, whether in a privately or publicly owned building may
				not exceed the rental cost of comparable space and facilities in a privately
				owned building in the same locality. The cost of space procured for grant
				program usage may not be charged to the program for periods of nonoccupancy
				without authorization of the recipient agency.
C. The cost of utilities, insurance,
				security, janitorial services, elevator services, upkeep of grounds, normal
				repairs and alternations and the like, are allowable to the extent they are not
				otherwise included in the rental or other charges for space.
D. Costs incurred for rearrangement and
				alteration of facilities required specifically for the grant program or those
				that materially increase the value or useful life of the facilities are
				allowable when specifically approved by the recipient.
E. Costs incurred for necessary maintenance,
				repair, or upkeep of property which neither add to the permanent value of the
				property nor appreciably prolong its intended life, but keep it in an efficient
				operating condition are allowable.
F. Depreciation and use allowances on
				publicly owned buildings are allowable as provided in
				§122 of these
				state rules (Depreciation and Use Allowance).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-125 - Financial and Programmatic Monitoring and Record Retention

Current through Register Vol. 50, No. 6, June 20, 2024
A. The recipient reserves the right to
				monitor the financial and programmatic operations of all service delivery area
				grant recipients. The service delivery area grant recipients shall comply with
				the record retention requirements at 20 CFR 627.460.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-126 - Insurance Costs

Current through Register Vol. 50, No. 6, June 20, 2024
A. Costs of
				insurance in connection with the general conduct of activities under the
				program, including but not limited to workers' compensation insurance,
				insurance for injuries suffered by participants who are not covered by workers'
				compensation, personal liability insurance for PIC members, and insurance
				covering the risk of loss of or damage to JTPA property, are allowable subject
				to the following limitations.
1. Types and
				extent and cost of coverage will be in accordance with general state and local
				policy and sound business practice.
2. Contributions to a reserve for a
				self-insurance program approved by the recipient are allowable to the extent
				that the type of coverage, extent of coverage, and the rates and premiums would
				have been allowed had the insurance been purchased to cover the
				risks.
3. Actual losses which could
				have been covered by permissible insurance (through an approved self-insurance
				program or otherwise) are unallowable unless expressly provided for in the
				grant agreement. However, costs incurred because of losses not covered under
				nominal deductible insurance coverage provided in keeping with sound management
				practice, and minor losses not covered by insurance, such as spoilage, breakage
				and disappearance of small hand tools which occur in the ordinary course of
				operations, are allowable.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-127 - Inventory Control

Current through Register Vol. 50, No. 6, June 20, 2024
A. Property
				purchased or assumed under the Act must be maintained in an efficient and
				effective manner and shall not be used for purposes other than the Act. Service
				delivery area grant recipients shall obtain written approval from the recipient
				prior to the disposition of property covered by the Act. Proceeds of such
				disposition shall be considered program income as regulated by
				Section
				141(m) of the
				Act and §627.450 of the regulations. Please note that state law requires
				each item of moveable property having an acquisition cost or appraised value of
				$250 or more to be placed on inventory.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-128 - Taxes

Current through Register Vol. 50, No. 6, June 20, 2024
A. In general,
				taxes or payments in lieu of taxes which the recipient/subrecipient is legally
				required to pay are allowable.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-129 - Contractual Agreement

Current through Register Vol. 50, No. 6, June 20, 2024
A. The service
				delivery area grant recipients may enter into contractual agreements with any
				profit and/or nonprofit organization. Service delivery area grant recipients
				will be responsible for their subrecipients' financial and programmatic
				operations and will insure compliance with state and federal regulations.
				Service delivery area grant recipients may require their subrecipients to
				implement policies in those areas mentioned in these rules similar to the
				service delivery area grant recipient's policies. The recipient has the right
				to inspect financial records or program records of any service delivery area
				grant recipient or subrecipients.
B. In accordance with §627.422 of the
				federal regulations, each SDA shall ensure that, for all services provided to
				participants through contracts, grants, or other agreements with a service
				provider, such contract, grant, or agreement shall include appropriate amounts
				necessary for administration and supportive services.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-130 - Preagreement Costs

Current through Register Vol. 50, No. 6, June 20, 2024
A. Costs incurred
				prior to the effective date of the grant or contract, whether or not they would
				have been allowable thereunder if incurred after such date, are allowable when
				specifically provided for in the grant agreement.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  23:2022.
Louisiana Administrative Code › Title 40 - LABOR AND EMPLOYMENT › Part XIII - Job Training Partnership Act › Chapter 1 - General Provisions › Section XIII-131 - Bonding

Current through Register Vol. 50, No. 6, June 20, 2024
A. Every officer,
				director, agent or employee of a service delivery area grant subrecipient of
				JTPA funds on a cash advance basis, who is authorized to act on behalf of a
				service delivery area grant recipient for the purpose of receiving or
				depositing funds into program accounts or issuing financial documents, checks
				or other instruments of payment for program costs shall be bonded to provide
				protection against loss. The amount of coverage shall be the lower of the
				following:
1. $50,000; or
2. the highest advance through check or
				drawdown planned during the contract/subgrant period.