Payroll Records
In school records, schools must distinguish expenditures for FWS compensation from other institutional expenditures. Program and fiscal records must include:
- A payroll voucher containing sufficient information to support all payroll disbursements.
- A non-cash contribution record to document any payment of the school’s share of the student’s earnings in the form of services and equipment.
- A certification by the student’s supervisor, an official of the school (or off-campus agency) that each student has worked and earned the amount being paid. If students are paid on an hourly basis, the certification must include or be supported by a time record showing the hours each student worked in clock time sequence, or the total hours worked per day.