FAC Explorer

Audit 303769

FY End
2023-09-30
Total Expended
$159.72M
Findings
118
Programs
24
Organization: Global Communities (MD)
Year: 2023 Accepted: 2024-04-17
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393578 2023-002 Significant Deficiency - B
393579 2023-002 Significant Deficiency - B
393580 2023-002 Significant Deficiency - B
393581 2023-002 Significant Deficiency - B
393582 2023-002 Significant Deficiency - B
393583 2023-002 Significant Deficiency - B
393584 2023-002 Significant Deficiency - B
393585 2023-002 Significant Deficiency - B
393586 2023-002 Significant Deficiency - B
393587 2023-002 Significant Deficiency - B
393588 2023-002 Significant Deficiency - B
393589 2023-002 Significant Deficiency - B
393590 2023-002 Significant Deficiency - B
393591 2023-002 Significant Deficiency - B
393592 2023-002 Significant Deficiency - B
393593 2023-002 Significant Deficiency - B
393594 2023-002 Significant Deficiency - B
393595 2023-002 Significant Deficiency - B
393596 2023-002 Significant Deficiency - B
393597 2023-002 Significant Deficiency - B
393598 2023-002 Significant Deficiency - B
393599 2023-002 Significant Deficiency - B
393600 2023-002 Significant Deficiency - B
393601 2023-002 Significant Deficiency - B
393602 2023-002 Significant Deficiency - B
393603 2023-002 Significant Deficiency - B
393604 2023-002 Significant Deficiency - B
393605 2023-002 Significant Deficiency - B
393606 2023-002 Significant Deficiency - B
393607 2023-002 Significant Deficiency - B
393608 2023-002 Significant Deficiency - B
393609 2023-002 Significant Deficiency - B
393610 2023-002 Significant Deficiency - B
393611 2023-002 Significant Deficiency - B
393612 2023-002 Significant Deficiency - B
393613 2023-002 Significant Deficiency - B
393614 2023-002 Significant Deficiency - B
393615 2023-002 Significant Deficiency - B
393616 2023-002 Significant Deficiency - B
393617 2023-002 Significant Deficiency - B
393618 2023-002 Significant Deficiency - B
393619 2023-002 Significant Deficiency - B
393620 2023-002 Significant Deficiency - B
393621 2023-002 Significant Deficiency - B
393622 2023-002 Significant Deficiency - B
393623 2023-002 Significant Deficiency - B
393624 2023-002 Significant Deficiency - B
393625 2023-002 Significant Deficiency - B
393626 2023-002 Significant Deficiency - B
393627 2023-002 Significant Deficiency - B
393628 2023-002 Significant Deficiency - B
393629 2023-002 Significant Deficiency - B
393630 2023-002 Significant Deficiency - B
393631 2023-002 Significant Deficiency - B
393632 2023-002 Significant Deficiency - B
393633 2023-002 Significant Deficiency - B
393634 2023-002 Significant Deficiency - B
393635 2023-002 Significant Deficiency - B
393636 2023-002 Significant Deficiency - B
970020 2023-002 Significant Deficiency - B
970021 2023-002 Significant Deficiency - B
970022 2023-002 Significant Deficiency - B
970023 2023-002 Significant Deficiency - B
970024 2023-002 Significant Deficiency - B
970025 2023-002 Significant Deficiency - B
970026 2023-002 Significant Deficiency - B
970027 2023-002 Significant Deficiency - B
970028 2023-002 Significant Deficiency - B
970029 2023-002 Significant Deficiency - B
970030 2023-002 Significant Deficiency - B
970031 2023-002 Significant Deficiency - B
970032 2023-002 Significant Deficiency - B
970033 2023-002 Significant Deficiency - B
970034 2023-002 Significant Deficiency - B
970035 2023-002 Significant Deficiency - B
970036 2023-002 Significant Deficiency - B
970037 2023-002 Significant Deficiency - B
970038 2023-002 Significant Deficiency - B
970039 2023-002 Significant Deficiency - B
970040 2023-002 Significant Deficiency - B
970041 2023-002 Significant Deficiency - B
970042 2023-002 Significant Deficiency - B
970043 2023-002 Significant Deficiency - B
970044 2023-002 Significant Deficiency - B
970045 2023-002 Significant Deficiency - B
970046 2023-002 Significant Deficiency - B
970047 2023-002 Significant Deficiency - B
970048 2023-002 Significant Deficiency - B
970049 2023-002 Significant Deficiency - B
970050 2023-002 Significant Deficiency - B
970051 2023-002 Significant Deficiency - B
970052 2023-002 Significant Deficiency - B
970053 2023-002 Significant Deficiency - B
970054 2023-002 Significant Deficiency - B
970055 2023-002 Significant Deficiency - B
970056 2023-002 Significant Deficiency - B
970057 2023-002 Significant Deficiency - B
970058 2023-002 Significant Deficiency - B
970059 2023-002 Significant Deficiency - B
970060 2023-002 Significant Deficiency - B
970061 2023-002 Significant Deficiency - B
970062 2023-002 Significant Deficiency - B
970063 2023-002 Significant Deficiency - B
970064 2023-002 Significant Deficiency - B
970065 2023-002 Significant Deficiency - B
970066 2023-002 Significant Deficiency - B
970067 2023-002 Significant Deficiency - B
970068 2023-002 Significant Deficiency - B
970069 2023-002 Significant Deficiency - B
970070 2023-002 Significant Deficiency - B
970071 2023-002 Significant Deficiency - B
970072 2023-002 Significant Deficiency - B
970073 2023-002 Significant Deficiency - B
970074 2023-002 Significant Deficiency - B
970075 2023-002 Significant Deficiency - B
970076 2023-002 Significant Deficiency - B
970077 2023-002 Significant Deficiency - B
970078 2023-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
98.000 Palestine Active Citizenry $2.12M Yes 0
98.000 Kosovo Up to Youth $1.87M - 0
93.926 Healthy Start Initiative $1.28M - 0
98.000 Drc Garamba Alliance Activity $867,016 - 0
70.002 Foreign Investment Financing $620,262 - 0
19.519 Overseas Refugee Assistance Program for Near East and South Asia $340,330 - 0
19.017 Environmental and Scientific Partnerships and Programs $273,849 - 0
10.606 Food for Progress $261,076 - 0
19.705 Trans-National Crime $16,310 - 0
93.000 Sdcoe Project Safe Hype II $9,029 - 0
98.000 Botswana Hwwb Strategic Plan Support $4,787 - 0
98.000 Botswana Ssi Fy 22 Service Level Agreement $3,469 - 0
93.000 Io-Managed Project Safe Htype $-28 - 0
98.000 Iraq Grpr L&p $-66 - 0
98.000 Kenya Ocdc Ushirika Hub Ssna $-75 - 0
98.000 Ghana Ring $-107 - 0
98.002 Cooperative Development Program (cdp) $-485 - 0
98.000 Multi-Country Asap $-860 - 0
10.612 Usda Local and Regional Food Aid Procurement Program $-1,456 - 0
19.345 International Programs to Support Democracy, Human Rights and Labor $-1,784 - 0
10.608 Food for Education $-9,103 - 0
98.000 Honduras Watershed Management $-21,471 - 0
98.001 Usaid Foreign Assistance for Programs Overseas $-22,302 Yes 1
98.000 Jordan Youth Power Task Order $-64,014 - 0

Contacts

Name Title Type
ED1ZKHMLK527 Mario Jabbour Auditee
3015874700 Amy Boland Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in Uniform Guidance , wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Global Communities has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal grant activity of Global Communities under programs of the Federal Government for the year ended September 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of Global Communities; accordingly, it is not intended to and does not present the financial position, changes in net assets or cash flows of Global Communities.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in Uniform Guidance , wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Global Communities has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance , wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Global Communities has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.
Finding 2023-002
Finding 2023-002 Timesheet Allocations (Ukraine) Information on the Federal Program: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): CFR §200.430 Compensation—personal services. States; (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (vii) Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Our audit of Global Communities Ukraine revealed instances in which salary allocations charged to federal grants did not accurately reflect actual project allocations reported on employee timesheets. Subsequent to audit fieldwork, Global Communities management performed a detailed review of all timesheets and recorded a reallocation to correctly state salary allocations charged to grants. Cause: Ukraine salary allocations recorded in the general ledger were inadvertently miscalculated in comparison to time reported on employee timesheets. Effect or Potential Effect: Salary expense could be over or under charged to Ukrainian federal projects. Questioned Costs: N/A – management performed a detailed analysis and reallocation that is reflected in the accompanying Schedule of Expenditures of Federal Awards. Context: We selected a sample of employee salaries charged to Ukrainian federal projects. The sample was a statistically valid sample. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the headquarters office provide additional training to the Ukraine field office to strengthen internal controls around the salary allocation process. This is to ensure that salary allocation accurately reflects employee time reported on monthly timesheets.