FAC Explorer

Audit 31973

FY End
2022-06-30
Total Expended
$59.33M
Findings
286
Programs
26
Organization: World Learning, Inc. (DC)
Year: 2022 Accepted: 2023-02-16
Auditor: Grant Thornton LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31804 2022-002 Significant Deficiency - A
31805 2022-002 Significant Deficiency - A
31806 2022-002 Significant Deficiency - A
31807 2022-002 Significant Deficiency - A
31808 2022-002 Significant Deficiency - A
31809 2022-002 Significant Deficiency - A
31810 2022-002 Significant Deficiency - A
31811 2022-002 Significant Deficiency - A
31812 2022-002 Significant Deficiency - A
31813 2022-002 Significant Deficiency - A
31814 2022-002 Significant Deficiency - A
31815 2022-002 Significant Deficiency - A
31816 2022-002 Significant Deficiency - A
31817 2022-002 Significant Deficiency - A
31818 2022-002 Significant Deficiency - A
31819 2022-002 Significant Deficiency - A
31820 2022-002 Significant Deficiency - A
31821 2022-002 Significant Deficiency - A
31822 2022-002 Significant Deficiency - A
31823 2022-002 Significant Deficiency - A
31824 2022-002 Significant Deficiency - A
31825 2022-002 Significant Deficiency - A
31826 2022-002 Significant Deficiency - A
31827 2022-002 Significant Deficiency - A
31828 2022-002 Significant Deficiency - A
31829 2022-002 Significant Deficiency - A
31830 2022-002 Significant Deficiency - A
31831 2022-002 Significant Deficiency - A
31832 2022-002 Significant Deficiency - A
31833 2022-002 Significant Deficiency - A
31834 2022-002 Significant Deficiency - A
31835 2022-002 Significant Deficiency - A
31836 2022-002 Significant Deficiency - A
31837 2022-002 Significant Deficiency - A
31838 2022-002 Significant Deficiency - A
31839 2022-002 Significant Deficiency - A
31840 2022-002 Significant Deficiency - A
31841 2022-002 Significant Deficiency - A
31842 2022-002 Significant Deficiency - A
31843 2022-002 Significant Deficiency - A
31844 2022-002 Significant Deficiency - A
31845 2022-002 Significant Deficiency - A
31846 2022-002 Significant Deficiency - A
31847 2022-002 Significant Deficiency - A
31848 2022-002 Significant Deficiency - A
31849 2022-002 Significant Deficiency - A
31850 2022-002 Significant Deficiency - A
31851 2022-002 Significant Deficiency - A
31852 2022-002 Significant Deficiency - A
31853 2022-002 Significant Deficiency - A
31854 2022-002 Significant Deficiency - A
33228 2022-002 Significant Deficiency - A
33229 2022-002 Significant Deficiency - A
33230 2022-002 Significant Deficiency - A
33231 2022-002 Significant Deficiency - A
33232 2022-002 Significant Deficiency - A
33233 2022-002 Significant Deficiency - A
33234 2022-002 Significant Deficiency - A
33235 2022-002 Significant Deficiency - A
33236 2022-002 Significant Deficiency - A
33237 2022-002 Significant Deficiency - A
33238 2022-002 Significant Deficiency - A
33239 2022-002 Significant Deficiency - A
33240 2022-002 Significant Deficiency - A
33241 2022-002 Significant Deficiency - A
33242 2022-002 Significant Deficiency - A
33243 2022-002 Significant Deficiency - A
33244 2022-002 Significant Deficiency - A
33245 2022-002 Significant Deficiency - A
33246 2022-002 Significant Deficiency - A
33247 2022-002 Significant Deficiency - A
33248 2022-002 Significant Deficiency - A
33249 2022-002 Significant Deficiency - A
33250 2022-002 Significant Deficiency - A
33251 2022-002 Significant Deficiency - A
33252 2022-002 Significant Deficiency - A
33253 2022-002 Significant Deficiency - A
33254 2022-002 Significant Deficiency - A
33255 2022-002 Significant Deficiency - A
33256 2022-002 Significant Deficiency - A
33257 2022-002 Significant Deficiency - A
33258 2022-002 Significant Deficiency - A
33259 2022-002 Significant Deficiency - A
33260 2022-002 Significant Deficiency - A
33261 2022-002 Significant Deficiency - A
33262 2022-002 Significant Deficiency - A
33263 2022-002 Significant Deficiency - A
33264 2022-002 Significant Deficiency - A
33265 2022-002 Significant Deficiency - A
33266 2022-002 Significant Deficiency - A
33267 2022-002 Significant Deficiency - A
33268 2022-002 Significant Deficiency - A
33269 2022-002 Significant Deficiency - A
33270 2022-002 Significant Deficiency - A
33271 2022-002 Significant Deficiency - A
33272 2022-002 Significant Deficiency - A
33273 2022-002 Significant Deficiency - A
33274 2022-002 Significant Deficiency - A
33275 2022-002 Significant Deficiency - A
33276 2022-002 Significant Deficiency - A
33277 2022-002 Significant Deficiency - A
33278 2022-002 Significant Deficiency - A
33279 2022-002 Significant Deficiency - A
33280 2022-002 Significant Deficiency - A
33281 2022-002 Significant Deficiency - A
33282 2022-002 Significant Deficiency - A
33283 2022-002 Significant Deficiency - A
33284 2022-002 Significant Deficiency - A
33285 2022-002 Significant Deficiency - A
33286 2022-002 Significant Deficiency - A
33287 2022-002 Significant Deficiency - A
33288 2022-002 Significant Deficiency - A
33289 2022-002 Significant Deficiency - A
33290 2022-002 Significant Deficiency - A
33291 2022-002 Significant Deficiency - A
33292 2022-002 Significant Deficiency - A
33293 2022-002 Significant Deficiency - A
33294 2022-002 Significant Deficiency - A
33295 2022-002 Significant Deficiency - A
33296 2022-002 Significant Deficiency - A
33297 2022-002 Significant Deficiency - A
33298 2022-002 Significant Deficiency - A
33299 2022-002 Significant Deficiency - A
33300 2022-002 Significant Deficiency - A
33301 2022-002 Significant Deficiency - A
33307 2022-002 Significant Deficiency - A
33308 2022-002 Significant Deficiency - A
33309 2022-002 Significant Deficiency - A
33310 2022-002 Significant Deficiency - A
33311 2022-002 Significant Deficiency - A
33312 2022-002 Significant Deficiency - A
33313 2022-002 Significant Deficiency - A
33314 2022-002 Significant Deficiency - A
33315 2022-002 Significant Deficiency - A
33316 2022-002 Significant Deficiency - A
33317 2022-002 Significant Deficiency - A
33318 2022-002 Significant Deficiency - A
33319 2022-002 Significant Deficiency - A
33320 2022-002 Significant Deficiency - A
33321 2022-002 Significant Deficiency - A
33322 2022-002 Significant Deficiency - A
33323 2022-002 Significant Deficiency - A
33324 2022-002 Significant Deficiency - A
608246 2022-002 Significant Deficiency - A
608247 2022-002 Significant Deficiency - A
608248 2022-002 Significant Deficiency - A
608249 2022-002 Significant Deficiency - A
608250 2022-002 Significant Deficiency - A
608251 2022-002 Significant Deficiency - A
608252 2022-002 Significant Deficiency - A
608253 2022-002 Significant Deficiency - A
608254 2022-002 Significant Deficiency - A
608255 2022-002 Significant Deficiency - A
608256 2022-002 Significant Deficiency - A
608257 2022-002 Significant Deficiency - A
608258 2022-002 Significant Deficiency - A
608259 2022-002 Significant Deficiency - A
608260 2022-002 Significant Deficiency - A
608261 2022-002 Significant Deficiency - A
608262 2022-002 Significant Deficiency - A
608263 2022-002 Significant Deficiency - A
608264 2022-002 Significant Deficiency - A
608265 2022-002 Significant Deficiency - A
608266 2022-002 Significant Deficiency - A
608267 2022-002 Significant Deficiency - A
608268 2022-002 Significant Deficiency - A
608269 2022-002 Significant Deficiency - A
608270 2022-002 Significant Deficiency - A
608271 2022-002 Significant Deficiency - A
608272 2022-002 Significant Deficiency - A
608273 2022-002 Significant Deficiency - A
608274 2022-002 Significant Deficiency - A
608275 2022-002 Significant Deficiency - A
608276 2022-002 Significant Deficiency - A
608277 2022-002 Significant Deficiency - A
608278 2022-002 Significant Deficiency - A
608279 2022-002 Significant Deficiency - A
608280 2022-002 Significant Deficiency - A
608281 2022-002 Significant Deficiency - A
608282 2022-002 Significant Deficiency - A
608283 2022-002 Significant Deficiency - A
608284 2022-002 Significant Deficiency - A
608285 2022-002 Significant Deficiency - A
608286 2022-002 Significant Deficiency - A
608287 2022-002 Significant Deficiency - A
608288 2022-002 Significant Deficiency - A
608289 2022-002 Significant Deficiency - A
608290 2022-002 Significant Deficiency - A
608291 2022-002 Significant Deficiency - A
608292 2022-002 Significant Deficiency - A
608293 2022-002 Significant Deficiency - A
608294 2022-002 Significant Deficiency - A
608295 2022-002 Significant Deficiency - A
608296 2022-002 Significant Deficiency - A
609670 2022-002 Significant Deficiency - A
609671 2022-002 Significant Deficiency - A
609672 2022-002 Significant Deficiency - A
609673 2022-002 Significant Deficiency - A
609674 2022-002 Significant Deficiency - A
609675 2022-002 Significant Deficiency - A
609676 2022-002 Significant Deficiency - A
609677 2022-002 Significant Deficiency - A
609678 2022-002 Significant Deficiency - A
609679 2022-002 Significant Deficiency - A
609680 2022-002 Significant Deficiency - A
609681 2022-002 Significant Deficiency - A
609682 2022-002 Significant Deficiency - A
609683 2022-002 Significant Deficiency - A
609684 2022-002 Significant Deficiency - A
609685 2022-002 Significant Deficiency - A
609686 2022-002 Significant Deficiency - A
609687 2022-002 Significant Deficiency - A
609688 2022-002 Significant Deficiency - A
609689 2022-002 Significant Deficiency - A
609690 2022-002 Significant Deficiency - A
609691 2022-002 Significant Deficiency - A
609692 2022-002 Significant Deficiency - A
609693 2022-002 Significant Deficiency - A
609694 2022-002 Significant Deficiency - A
609695 2022-002 Significant Deficiency - A
609696 2022-002 Significant Deficiency - A
609697 2022-002 Significant Deficiency - A
609698 2022-002 Significant Deficiency - A
609699 2022-002 Significant Deficiency - A
609700 2022-002 Significant Deficiency - A
609701 2022-002 Significant Deficiency - A
609702 2022-002 Significant Deficiency - A
609703 2022-002 Significant Deficiency - A
609704 2022-002 Significant Deficiency - A
609705 2022-002 Significant Deficiency - A
609706 2022-002 Significant Deficiency - A
609707 2022-002 Significant Deficiency - A
609708 2022-002 Significant Deficiency - A
609709 2022-002 Significant Deficiency - A
609710 2022-002 Significant Deficiency - A
609711 2022-002 Significant Deficiency - A
609712 2022-002 Significant Deficiency - A
609713 2022-002 Significant Deficiency - A
609714 2022-002 Significant Deficiency - A
609715 2022-002 Significant Deficiency - A
609716 2022-002 Significant Deficiency - A
609717 2022-002 Significant Deficiency - A
609718 2022-002 Significant Deficiency - A
609719 2022-002 Significant Deficiency - A
609720 2022-002 Significant Deficiency - A
609721 2022-002 Significant Deficiency - A
609722 2022-002 Significant Deficiency - A
609723 2022-002 Significant Deficiency - A
609724 2022-002 Significant Deficiency - A
609725 2022-002 Significant Deficiency - A
609726 2022-002 Significant Deficiency - A
609727 2022-002 Significant Deficiency - A
609728 2022-002 Significant Deficiency - A
609729 2022-002 Significant Deficiency - A
609730 2022-002 Significant Deficiency - A
609731 2022-002 Significant Deficiency - A
609732 2022-002 Significant Deficiency - A
609733 2022-002 Significant Deficiency - A
609734 2022-002 Significant Deficiency - A
609735 2022-002 Significant Deficiency - A
609736 2022-002 Significant Deficiency - A
609737 2022-002 Significant Deficiency - A
609738 2022-002 Significant Deficiency - A
609739 2022-002 Significant Deficiency - A
609740 2022-002 Significant Deficiency - A
609741 2022-002 Significant Deficiency - A
609742 2022-002 Significant Deficiency - A
609743 2022-002 Significant Deficiency - A
609749 2022-002 Significant Deficiency - A
609750 2022-002 Significant Deficiency - A
609751 2022-002 Significant Deficiency - A
609752 2022-002 Significant Deficiency - A
609753 2022-002 Significant Deficiency - A
609754 2022-002 Significant Deficiency - A
609755 2022-002 Significant Deficiency - A
609756 2022-002 Significant Deficiency - A
609757 2022-002 Significant Deficiency - A
609758 2022-002 Significant Deficiency - A
609759 2022-002 Significant Deficiency - A
609760 2022-002 Significant Deficiency - A
609761 2022-002 Significant Deficiency - A
609762 2022-002 Significant Deficiency - A
609763 2022-002 Significant Deficiency - A
609764 2022-002 Significant Deficiency - A
609765 2022-002 Significant Deficiency - A
609766 2022-002 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
19.402 Professional and Cultural Exchange Programs - International Visitor Leadership Program $4.01M Yes 1
84.268 Federal Direct Student Loans $1.58M - 0
19.600 Bureau of Near Eastern Affairs $1.34M - 1
19.452 International Exchange Alumni Programs $689,475 - 1
19.401 Academic Exchange Programs - Scholars $554,381 - 1
98.U01 Community Connections Program in Belarus $363,942 Yes 1
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $241,558 - 1
98.001 Usaid Foreign Assistance for Programs Overseas $116,361 Yes 1
19.441 Eca - American Spaces $80,276 - 1
19.124 East Asia and Pacific Grants Program $65,740 - 1
19.421 Academic Exchange Programs - English Language Programs $60,972 - 1
19.022 Educational and Cultural Exchange Programs Appropriation Overseas Grants $28,144 - 1
93.566 Refugee and Entrant Assistance_state Administered Programs $21,545 - 1
19.440 Iip Individual Grants $20,470 - 1
84.425 Education Stabilization Fund $14,500 - 0
19.432 Academic Exchange Programs - Educational Advising and Student Services $13,961 - 1
98.U03 Morocco/creative Workshop Purchase Order Agreement $9,030 Yes 1
19.040 Public Diplomacy Programs $6,776 - 1
19.900 Aeeca/esf Pd Programs $6,610 - 1
19.901 Export Control and Related Border Security $4,426 - 1
19.009 Academic Exchange Programs - Undergraduate Programs $2,016 - 1
19.U01 Global Undergraduate Exchange Program - Egypt $1,520 - 1
19.021 Investing in People in the Middle East and North Africa $88 - 1
19.012 Professional and Cultural Exchange Programs - Special Professional and Cultural Programs $-1 - 1
98.U02 Forecast Malawi Program $-12,707 Yes 1
19.500 Middle East Partnership Initiative $-16,616 - 1

Contacts

Name Title Type
PCFKGNDRA2B4 Kote Lomidze Auditee
2024646973 Alan Jutras Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of World Learning, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-002
Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.