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.