Finding 417702 (2022-005)

Significant Deficiency
Requirement
ABI
Questioned Costs
-
Year
2022
Accepted
2023-06-28
Audit: 312164
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: Internal controls for expense approval at CVT are not functioning properly, leading to ineligible expenses being submitted.
  • Impacted Requirements: The controls should ensure accurate calculation, review, and approval of expenses as per CVT's policies.
  • Recommended Follow-Up: Conduct a thorough review of all expenses to confirm that reimbursement claims are both accurate and allowable.

Finding Text

2022-005 Department of State - Federal Financial Assistance Listing #98.001, USAID Foreign Assistance for Programs Overseas, Award Number 720BHA22GR00046Allowable Activities, Allowable Costs, and Procurement, Suspension and DebarmentType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: CVT?s internal control structure should be designed to properly calculate, review, and approve expenses in accordance with the policy established by CVT.Condition: CVT has an internal control system designed to review and approve expenses, but the controls did not operate as designed as ineligible expenses were identified in one of the items selected for testing.Cause: The controls in place did not operate as designed and failed to detect that an expense was submitted for reimbursement twice.Effect: One item tested had an ineligible amount reported to the grantor.Questioned Costs: None reported.Context/Sampling: A nonstatistical sample of 60 transactions out of 1,594 total transactions was selected for testing which accounted for $496 of $1,924,290 of federal program expenditures.Repeat Finding from Prior Year: NoRecommendation: We recommend management complete an extensive review over expenses to ensure amounts claimed for reimbursement are accurate and allowable.Views of Responsible Officials: Management agrees with this finding.

Corrective Action Plan

Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control process designed to review and approve expenses, but the controls did not operate as designed as ineligible expenses were identified in one of the items selected for testing.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: Management will complete an extensive review over expenses to ensure amounts claimed for reimbursement are accurate and allowable.Anticipated Completion Date: June 2023

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 417661 2022-001
    Significant Deficiency Repeat
  • 417662 2022-001
    Significant Deficiency Repeat
  • 417663 2022-001
    Significant Deficiency Repeat
  • 417664 2022-001
    Significant Deficiency Repeat
  • 417665 2022-001
    Significant Deficiency Repeat
  • 417666 2022-001
    Significant Deficiency Repeat
  • 417667 2022-001
    Significant Deficiency Repeat
  • 417668 2022-001
    Significant Deficiency Repeat
  • 417669 2022-002
    Material Weakness
  • 417670 2022-002
    Material Weakness
  • 417671 2022-002
    Material Weakness
  • 417672 2022-002
    Material Weakness
  • 417673 2022-002
    Material Weakness
  • 417674 2022-002
    Material Weakness
  • 417675 2022-002
    Material Weakness
  • 417676 2022-002
    Material Weakness
  • 417677 2022-004
    Significant Deficiency
  • 417678 2022-004
    Significant Deficiency
  • 417679 2022-004
    Significant Deficiency
  • 417680 2022-004
    Significant Deficiency
  • 417681 2022-004
    Significant Deficiency
  • 417682 2022-004
    Significant Deficiency
  • 417683 2022-004
    Significant Deficiency
  • 417684 2022-004
    Significant Deficiency
  • 417685 2022-006
    Significant Deficiency
  • 417686 2022-006
    Significant Deficiency
  • 417687 2022-006
    Significant Deficiency
  • 417688 2022-006
    Significant Deficiency
  • 417689 2022-006
    Significant Deficiency
  • 417690 2022-006
    Significant Deficiency
  • 417691 2022-006
    Significant Deficiency
  • 417692 2022-006
    Significant Deficiency
  • 417693 2022-001
    Significant Deficiency Repeat
  • 417694 2022-001
    Significant Deficiency Repeat
  • 417695 2022-001
    Significant Deficiency Repeat
  • 417696 2022-003
    Significant Deficiency
  • 417697 2022-003
    Significant Deficiency
  • 417698 2022-003
    Significant Deficiency
  • 417699 2022-004
    Significant Deficiency
  • 417700 2022-004
    Significant Deficiency
  • 417701 2022-004
    Significant Deficiency
  • 417703 2022-006
    Significant Deficiency
  • 994103 2022-001
    Significant Deficiency Repeat
  • 994104 2022-001
    Significant Deficiency Repeat
  • 994105 2022-001
    Significant Deficiency Repeat
  • 994106 2022-001
    Significant Deficiency Repeat
  • 994107 2022-001
    Significant Deficiency Repeat
  • 994108 2022-001
    Significant Deficiency Repeat
  • 994109 2022-001
    Significant Deficiency Repeat
  • 994110 2022-001
    Significant Deficiency Repeat
  • 994111 2022-002
    Material Weakness
  • 994112 2022-002
    Material Weakness
  • 994113 2022-002
    Material Weakness
  • 994114 2022-002
    Material Weakness
  • 994115 2022-002
    Material Weakness
  • 994116 2022-002
    Material Weakness
  • 994117 2022-002
    Material Weakness
  • 994118 2022-002
    Material Weakness
  • 994119 2022-004
    Significant Deficiency
  • 994120 2022-004
    Significant Deficiency
  • 994121 2022-004
    Significant Deficiency
  • 994122 2022-004
    Significant Deficiency
  • 994123 2022-004
    Significant Deficiency
  • 994124 2022-004
    Significant Deficiency
  • 994125 2022-004
    Significant Deficiency
  • 994126 2022-004
    Significant Deficiency
  • 994127 2022-006
    Significant Deficiency
  • 994128 2022-006
    Significant Deficiency
  • 994129 2022-006
    Significant Deficiency
  • 994130 2022-006
    Significant Deficiency
  • 994131 2022-006
    Significant Deficiency
  • 994132 2022-006
    Significant Deficiency
  • 994133 2022-006
    Significant Deficiency
  • 994134 2022-006
    Significant Deficiency
  • 994135 2022-001
    Significant Deficiency Repeat
  • 994136 2022-001
    Significant Deficiency Repeat
  • 994137 2022-001
    Significant Deficiency Repeat
  • 994138 2022-003
    Significant Deficiency
  • 994139 2022-003
    Significant Deficiency
  • 994140 2022-003
    Significant Deficiency
  • 994141 2022-004
    Significant Deficiency
  • 994142 2022-004
    Significant Deficiency
  • 994143 2022-004
    Significant Deficiency
  • 994144 2022-005
    Significant Deficiency
  • 994145 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.604 Assistance for Torture Victims $428,936
19.519 Overseas Refugee Assistance Program for Near East and South Asia $268,828
93.958 Block Grants for Community Mental Health Services $137,241
98.001 Usaid Foreign Assistance for Programs Overseas $97,304
16.575 Crime Victim Assistance $63,345
19.345 International Programs to Support Democracy, Human Rights and Labor $28,025
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $22,605
19.990 International Justice and Accountability Programming $17,636
93.498 Provider Relief Fund $11,000
19.517 Overseas Refugee Assistance Programs for Africa $7,613