2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-003 Department of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, but the controls did not operate as designed for two months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expenditures. Six instances were identified where the timecards were not signed by the supervisor and eight instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-003 Department of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, but the controls did not operate as designed for two months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expenditures. Six instances were identified where the timecards were not signed by the supervisor and eight instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-003 Department of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, but the controls did not operate as designed for two months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expenditures. Six instances were identified where the timecards were not signed by the supervisor and eight instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-005 Department of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs Overseas, Award Number 720BHA22GR00046Allowable Activities, Allowable Costs, and Procurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: CVT?s internal control structure should be designed to properly calculate, review, and approve expenses in accordance with the policy established by CVT.Condition: CVT has an internal control system designed to review and approve expenses, but the controls did not operate as designed as ineligible expenses were identified in one of the items selected for testing.Cause: The controls in place did not operate as designed and failed to detect that an expense was submitted for reimbursement twice.Effect: One item tested had an ineligible amount reported to the grantor.Questioned Costs: None reported.Context/Sampling: A nonstatistical sample of 60 transactions out of 1,594 total transactions was selected for testing which accounted for $496 of $1,924,290 of federal program expenditures.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over expenses to ensure amounts claimed for reimbursement are accurate and allowable.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-002 Department of State ? Bureau of Population, Refugees, and Migration Federal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentAllowable Activities, Allowable CostsType of Finding: Material Weakness in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, however, the controls did not operate as designed for four months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. Seventeen instances were identified where the timecards were not signed by the supervisor and 44 instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program. There were also six identified instances where the payroll allocation support did not match the amounts recorded in the general ledger.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-001 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing # 98.001, USAID Foreign Assistance for Programs OverseasProcurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities, other than states, must follow when operating federal programs and the required procurement procedures based on the amount of the transaction.Condition: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: The best price for the purchase may not have been obtained and payments could be made to recipients who were suspended or debarred.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 60 transactions out of 2,935 total transactions was selected for testing. Required documentation related to procurement was not maintained for 13 of the items selected, and 13 of the items selected did not have support for suspension and debarment. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 60 transactions out of 1,594 total transactions were selected for testing. Required documentation related to procurement was not maintained for six of the items selected, and seven of the items selected did not have support for suspension, and debarment.Repeat Finding from Prior Year: Yes, prior year finding 2021-001.Recommendation: We recommend that management maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment to comply with these CFR sections.Views of Responsible Officials: Management agrees with this finding.
2022-003 Department of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, but the controls did not operate as designed for two months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expenditures. Six instances were identified where the timecards were not signed by the supervisor and eight instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-003 Department of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, but the controls did not operate as designed for two months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expenditures. Six instances were identified where the timecards were not signed by the supervisor and eight instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-003 Department of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: CVT?s internal control structure should be designed to properly follow the allocation of international employees pay to each location served in accordance with the policy established by CVT. This includes documentation of approval of employee timecards.Condition: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, but the controls did not operate as designed for two months tested.Cause: The controls in place did not operate as designed.Effect: Risk of unallowable costs being submitted for reimbursement.Questioned Costs: None reportedContext/Sampling: A nonstatistical sample of four months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expenditures. Six instances were identified where the timecards were not signed by the supervisor and eight instances where the allocation of payroll did not match the timecards for the calculation of the allocation of wages to the program.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT.Views of Responsible Officials: Management agrees with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.
2022-005 Department of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs Overseas, Award Number 720BHA22GR00046Allowable Activities, Allowable Costs, and Procurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: CVT?s internal control structure should be designed to properly calculate, review, and approve expenses in accordance with the policy established by CVT.Condition: CVT has an internal control system designed to review and approve expenses, but the controls did not operate as designed as ineligible expenses were identified in one of the items selected for testing.Cause: The controls in place did not operate as designed and failed to detect that an expense was submitted for reimbursement twice.Effect: One item tested had an ineligible amount reported to the grantor.Questioned Costs: None reported.Context/Sampling: A nonstatistical sample of 60 transactions out of 1,594 total transactions was selected for testing which accounted for $496 of $1,924,290 of federal program expenditures.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over expenses to ensure amounts claimed for reimbursement are accurate and allowable.Views of Responsible Officials: Management agrees with this finding.
2022-006 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for Africa Agency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasCash ManagementType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 on the Schedule, and award number 720BHA22GR00046 under Federal Financial Assistance Listing #98.001 on the Schedule.Criteria: Uniform Guidance and 2 CFR section 200.305 sets forth the advance payments? standards non-federal entities, other than states, must follow when operating federal programs and the requirement that cash advances be placed in an interest-bearing account. CVT?s internal control structure should be designed to properly place funds received as cash advances are placed in an interest-bearing account.Condition: CVT does not have internal control system designed to ensure advance payments are placed in an interest-bearing account.Cause: Controls were not adequately designed due to lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections.Effect: Risk of interest income that should be earned and reported.Questioned Costs: None reportedContext/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 6 requests out of 31 total requests were selected for testing. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 requests out of 17 total requests were selected for testing.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Views of Responsible Officials: Management agrees with this finding.