FAC Explorer

Finding 393610 (2023-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-04-17
Audit: 303769
Organization: Global Communities (MD)
Auditor: Gelman Rosenberg & Freedman

AI Summary

  • Core Issue: Salary allocations for federal grants in Ukraine were inaccurately reflected on timesheets, leading to potential mischarges.
  • Impacted Requirements: This violates CFR §200.430, which mandates accurate documentation and internal controls for personnel expenses.
  • Recommended Follow-Up: Provide additional training to the Ukraine field office to enhance internal controls and ensure accurate salary allocations based on reported employee time.

Finding Text

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

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

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

Programs in Audit

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