Finding Text
2022-004 Department of State ? Bureau of Population, Refugees, and MigrationFederal Financial Assistance Listing #19.517, Overseas Refugee Assistance Programs for AfricaAgency for International DevelopmentDepartment of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs OverseasAllowable Activities, Allowable CostsType of Finding: Significant Deficiency in Internal Control over ComplianceGrant Award Number: Affects all grant awards included under Federal Financial Assistance Listing #19.517 and #98.001 on the Schedule.Criteria: Internal control procedures should ensure the correct wage rate is paid to employees.Condition: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Cause: The controls in place did not operate as designed and failed to detect that employees were paid with a rate that did not agree to the approved contract.Effect: Multiple international employees had a lower wage rate than the approved wage rate form provided for one month tested.Questioned Costs: None reported.Context/Sampling: For Federal Financial Assistance Listing #19.517, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $565,110 of $4,050,524 federal program expenditures. For Federal Financial Assistance Listing #98.001, a nonstatistical sample of 4 months out of 12 total months of payroll was selected for testing which accounted for $393,481 of $1,924,291 federal program expendituresRepeat Finding from Prior Years: NoRecommendation: We recommend management revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement.Views of Responsible Officials: Management is in agreement with this finding.