Finding Text
2023-008: Eligibility: Student Timesheets
Federal agency: U.S. Department of Education
Federal program title: Student Financial Assistance
ALN Number: 84.007, 84.033, 84.063, 84.268, 84.379
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2022 through June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per FSA Handbook, you must maintain adequate timesheets or records of hours worked for FWS students. These timesheets must show, separately for each day worked, the hours a student worked, and the total hours worked during the job’s payment cycle. These amounts and hours recorded must match the hours for which the student is paid.
Per 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements.
Condition: The University did not accurately pay Federal Work Study (FWS) funds based on hours reported on timesheet.
Questioned costs: None.
Context: During our testing of FWS, we identified one instance where a students hours reported did not match the hours the student was paid causing an overpayment.
Cause: Due to human error, hours were not removed properly before submitted to payroll.
Effect: If timesheets are not properly reported then inaccurate FWS funds could be disbursed.
Repeat finding: No.
Recommendation: We recommend the University review processes to complete and review timesheets for FWS students.
Views of responsible officials: There is no disagreement with the audit finding.