Finding Text
Finding 2025-006 – N. Special Tests and Provisions – Disbursement to or on Behalf of Students – Federal-Work Study Information on Federal Program(s) – Federal Work-Study Program (ALN 84.033) Criteria or Specific Requirement – Federal regulations (34 CFR 675.19(b)) require institutions to establish and maintain program and fiscal records that include a certification by the student’s supervisor, an official of the institution or off-campus agency, that each student has worked and earned the amount being paid. Condition – Certain student timesheets were not appropriately reviewed and approved. Cause - Administrative oversight and insufficient internal controls. Effect or Potential Effect – Federal awards were not disbursed in accordance with federal regulations, and the University was not in compliance with recordkeeping requirements. Questioned Costs – None. Context – 3 of 40 timesheets tested were not certified by the student’s supervisor. Indication of Repeat Finding - This is a repeat of prior year Finding 2024-007. Recommendation – We recommend the University enhance its procedures and internal controls to ensure that all Federal Work-Study related timesheets are appropriately reviewed and approved. Views of Responsible Officials – The payroll Process for Federal Work Study: Student punches in on a computer or cell phone to log in and out when working at the start of their shift and the end of their shift. Timecards can be approved by their supervisor/manager daily, weekly, or by the pay period which is every two weeks. The pay period ends on a Friday with the payroll processing to begin on the following Monday. On that Monday, all timecards must be corrected/updated and approved before they can be processed. Timecards with errors cannot be processed. Once the new HR and Payroll leader arrived, she instituted this approval process and requirement and checks and balances. Staff are trained in these processes upon hiring as well.