The Board Can Strengthen Controls Over Its Academic Assistance Program

The Board's academic assistance program is intended to support qualified employees' development and career progression. We assessed the Board's internal controls to ensure that employees receive financial assistance in accordance with agency policy.

We found that those controls can be strengthened. The Board did not always ensure that applications for academic assistance included key information about courses or their costs before approving reimbursements for educational expenses. It also did not consistently monitor employees' timely submission of course grades. In addition, its policy, procedures, and application forms could be revised to ensure that program requirements are clarified and outside educational assistance is verified.

This report contains recommendations.