Finding Text
Information on Federal Program ‒ Federal Work-Study Program (Assistance Listing Number 84.033)
Criteria – Compliance Requirement N – Special Tests and Provisions – Institutions are required to verify
students are not earning Federal Work-Study program financial aid during scheduled class time, and all
amounts paid are appropriately earned.
Condition – During our testing of the Federal Work-Study program, we noted the following:
For 3 students out of 10 sampled, from a population of 298 students who received Federal Work-
Study, the University was unable to provide proper documentation to verify the student was not
earning Federal Work-Study Financial Aid during scheduled class time.
For 2 students out of a population of 298 students who received Federal Work-Study, the University
was unable to verify time punches, which resulted in overpayments of Federal Work-Study aid;
however, the University was able to prove no refund was needed as there were offsetting hours
that were subsequently claimed as allowable hours.
Cause – Insufficient documentation related to internal controls in the Federal Work-Study program,
resulting in 3 students appearing to work during scheduled class time without proper documentation on file,
and 2 students whose time entered and paid were not able to be verified.
Effect – The students and the University were not in compliance with the Federal Work-Study program
guidelines.
Questioned Costs – $1,533
Context – As noted in the condition, 5 total exceptions were found, which resulted in the students and the
University not being in compliance with the program rules.
Indication of a Repeat Finding – This is a repeat finding 2023-004 from prior year.
Recommendation – We recommend the University ensure its internal controls, policies and procedures
are followed on a consistent basis regarding the Federal Work-Study Program.
Views of Responsible Officials – The University consistently emphasizes to both its students and student
supervisors that students should not work during their scheduled class times, regardless of whether the
class is cancelled or ends early. This expectation is reiterated during training sessions for supervisors and
through publications distributed to them.