This audit program sample is designed to assist organizations in evaluating and auditing their child care programs and reimbursement processes. This tool outlines detailed procedures for understanding the company's child care offerings, including on-site or near-site facilities and the associated reimbursement policies. It includes steps to verify formal documentation, assess eligibility requirements, and ensure compliance with state regulations and IRS rules for dependent care FSA reimbursements.

The document also provides guidelines for evaluating the selection and quality of Employee Assistance Program (EAP) providers, ensuring that all required information is communicated to employees, and monitoring safety and compliance standards. Additionally, it outlines the necessary documentation and approvals for operating child care facilities, including licenses and insurance, and emphasizes the importance of maintaining privacy policies and conducting regular evaluations.

Under this sample, the following must be determined:

• What type of child care program does your company offer? Do you offer on-site or near-site child care facilities? Who developed the program?
• Does the company fund or offer reimbursement for any child care services? If so, what is funded or reimbursed? What is the maximum amount funded or reimbursed?
• What are the eligibility requirements for company-developed or employee assistance program (EAP)-provided child care programs/services?
• How is the child care program communicated to employees? How often?