Finding 1123852 (2024-002)

Criteria The College has an informal policy to get signed agreements with students to document an understanding between both the College and student the terms of the work-study including position, pay rate and eligible earnings. Condition The College was unable to provide two work-study agreements as part of the single audit testing. Cause The College is in the process of winding down operations and while they believe they originally had the students fill out the agreements they were unable to be located the agreements because of the wind down process. Effect The College was unable to sufficiently document they followed their established internal control for federal work-study. Questioned Costs None Perspective Our sample was not, and was not intended to be, statistically valid. Of the four students selected for testing, two students, or 50% of our sample, had agreements that were not able to be located. Identification as a Repeat Finding, if applicable Not applicable Recommendation We recommend the College try and locate the agreements and ensure they are being properly maintained. View of Responsible Officials The College agrees with the finding.