This is part of a continuing series of monthly tips from Ohio University's Office of Internal Audit that address common errors, misunderstandings and control failures often found during audits. Internal Audit performs departmental and process reviews, working collaboratively with units to assess and improve controls across the university.
The Department of Homeland Security requires employers to have an I-9 form on file for each employee within three days of the employee's first day on the job. This step establishes an employee's identity and proves that he or she is eligible to work. The rules relating to I-9 completion protect employers from immigration violations and protect employees from discrimination.
Failure to have a correctly completed I-9 on file for any employee could result in a fine of $110 - $1,100 per employee.
Although the Office of Internal Audit rarely finds that I-9 forms are not on file, mistakes are common. If an error is accidental, it does not eliminate the possibility of fines levied against the university.
If you have questions about proper I-9 completion, please contact the university's tax compliance manager at 740-597-1721.