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20 U.S.C. 1070g, 1094; 42 U.S.C. 2751-2756b; unless otherwise noted
52 FR 45770, Dec. 1, 1987, unless otherwise noted.
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(a) Fiscal procedures.
(1) In administering its FWS program, an institution shall establish and maintain an internal control system of checks and balances that insures that no office can both authorize payments and disburse funds to students.
(2) If an institution uses a fiscal agent, that agent may perform only ministerial acts.
(3) An institution shall maintain funds received under this part in accordance with the requirements in § 668.163.
(b) Records and reporting.
(1) An institution must follow the record retention and examination provisions in this part and in 34 CFR 668.24.
(2) The institution must also establish and maintain program and fiscal records that—
(i) 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;
(ii) Include a payroll voucher containing sufficient information to support all payroll disbursements;
(iii) Include a noncash contribution record to document any payment of the institution's share of the student's earnings in the form of services and equipment (see § 675.27(a)); and
(iv) Are reconciled at least monthly.
(3) Each year an institution shall submit a Fiscal Operations Report plus other information the Secretary requires. The institution shall insure that the information reported is accurate and shall submit it on the form and at the time specified by the Secretary.
(Approved by the Office of Management and Budget under control number 1845-0535)
(Authority: 42 U.S.C. 2753 and 20 U.S.C. 1094 and 1232f)
[52 FR 45770, Dec. 1, 1987, as amended at 53 FR 30183, Aug. 10, 1988; 53 FR 49147, Dec. 6, 1988; 59 FR 61419, Nov. 30, 1994; 59 FR 61722, Dec. 1, 1994; 60 FR 61815, Dec. 1, 1995; 61 FR 60492, Nov. 27, 1996; 62 FR 50848, Sept. 26, 1997; 65 FR 65676, Nov. 1, 2000]