Good internal controls over WAH programs should, at a minimum, address the following:
- Eligibility and Status - Adequate policies should include a description of the type of work that may be performed at home. For example, work that must be closely supervised, requires access to non-portable equipment or depends on the frequent interaction with others, cannot be performed at home. Policies should also include the status of employees working at home (e.g. full time, part-time, temporary, etc.) and the employees' eligibility for benefits such as insurance and leave.
- Approval policy, employee performance, work schedule and attendance. Contractor policies and procedures should require
- proper advance approval by appropriate management officials,
- continuing evaluation of the participating employee's performance in completing assigned tasks,
- written documentation of the specific tasks to be performed along with the expected completion dates
- that WAH employees attend periodic meetings at the contractor's work site to allow the employee and supervisor to discuss work progress, assign new tasks, and evaluate work performed, and
- that WAH employees work a mutually agreeable set of core hours to allow management to have access to the WAH employee at designated times.
- Timekeeping requirements - WAH employees hshould be required to submit timecards in accordance with the company-wide timekeeping system.
Contractors without the foregoing minimum controls will undoubtedly be cited for an accounting system deficiency with the potential for billing withholds.