Finding 36113 (2022-001)

2022-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 Criteria: The Code of Federal Regulations (34 CFR 675.19 (b)(2)) requires the institution 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. The certification must include or be supported by, for students paid on an hourly basis, a time record showing the hours each student worked in clock time sequence, or the total hours worked per day and include a payroll voucher containing sufficient information to support all payroll disbursements. Condition: During our Federal Work Study testing, we selected eleven students and noted that one student was paid for hours they did not work and was overpaid $357.50. The College did not review federal work study hours worked against class hours scheduled and timesheets to ensure the student was not working during a scheduled class and that they were paid for the correct number of hours. We consider this condition to be a instance of non-compliance to the Activities Allowed or Unallowed compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $357.50 Effect: The result is that the College did not review timesheets properly and a student received compensation for hours not worked in the amount of $357.50. Cause: The condition was an administrative oversight. Recommendation: We recommend the College increase controls over review of timesheets. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.